Company reglstered number 12467282 Registered charity number 1191495 Step Up MCR Financial Statements for the period ended 31st March 2023 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
step Up MCR Report of the Board of Directors for the period ended 31st March 2023 Reference and Administrative Information Charity name Step Up MCR Charlty Registration Number 1191495 Company Registration Number 12467282 Registered Office The Resonance Centre The Old School House Clayton Street Manchester England MII 4EA Trustees Nicole Hope Angela Martin Anton Schultz Dr Paula Louise Turner James Scott Vandeventer Thomas Waring Christopher Richard John Yasmin Amelia Clarke Thomas Frederic Joseph Woodcock Gary Loftus Secretary Treasurer Chair Resigned l October 2022 Independent Examlner Paul Cowham FCA Green Fish Resource Centre 46-50 Oldham Street Manchester MI 4LE Bankers CAF Bank 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up MCR Report of the Trustees For the period ended 31 March 2023 The trustees, who are also directors for the purposes of company law, have pleasure in presenting their report and the unaudited financial statements of the charity for the period ended 31SI March 2023. Charitable Objects l. The Charity's Objects are to promote for the benefit of the public and of the community of, and in particular but not limited to, the Area of Benefit, including.. l. the promotion for the benefit of the public of urban regeneration in areas of social and economic deprivation (and in particular in the Area of Benefit and surrounding areas) by all or any of the following means. i. the relief of financial hardshipi li, the relief of unemployment; lil. the advancement of education, training or retraining, particularly of unemployed people, and providing unemployed people with work experience; iv. the provision of financial assistance, technical assistance or business advice or consultancy or other charitable help in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need through help:_ {il to enable people to set up their own business or (li) to existing businesses. v. the creation of training and employment opportunities by the provision of workplace, building and / or land for use on favourable terms; vl. the rnalntenan, Improvement or provision of publlc amenltles. vll. the provlslon of recreational facilitles for the publlc at large or those who by reason of their youth, age, infirmity or disablement, poverty or social and economic clrcumstances, have need of such facllities. viii. the provision of office and meeting space for non-profit making organisations and individuals; and ix. such other means as may from time to time be determined subject to the prior written consent of the Charity Commission for England and Wales. 2. the development of capacity and skills of members of socially and economically disadvantaged communities within the Area of Benefit and surrounding areas in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society. and 3. the promotion of social inclusion by preventing people from becoming socially excluded, relieving the needs of those who are social excluded and assisting them to integrate into society (and for the purpose of this clause 'socially excluded. means being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community) Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
step Up MCR Report of the Board of Directors for the period ended 31 March 2023 Activities Step Up MCR is a place based giving charity for Manchester. We operate in the wards Ancoats & Beswick and Clayton & Openshaw with an evolutionary purpose to unleash the unlimited potential that exists in neighbourhoods. By bringing people together from within the community, we aim to make the most of our combined resources, energy, and skills for the benefit of local people. Our work looks to create more resilient communities and address local inequalities by boosting community activity, raising aspirations and increasing health and wellbeing. We achieve this by brokering support between community projects and those wanting to give back, and creating spaces for people to discuss and gain support for community-led projects. In promoting local giving, we recognise that anybody can give back to the community- whether its time, money, resources, skills, knowledge or space. While the last year has largely focussed on income generation and sustainability, Step Up MCR has gone from strength to strength in growing our organisation and supporting local communities in 2022- 23. Our Board of Trustees grew by four, including a new Board Chair role, bringing in new skills and expertise In areas like sustainabilityi business planning and strategic partnerships, as well as equlty, dlversity and inclusion. Importantlyi two of our Board members are North Manchester residents, drlvlng the organlsatlon forward with our communlties leading the way on both our Board and Advlsory Panel. We made the most of our £15,000 community grants budget, almost quadrupling our £10,000 investment into a Crowdfunder campaign to establish a community health and wellbeing hub in Clayton. The Resonance Centre Crowdfunder raised £39,236, enabling the centre to operate a full timetable of activities and events for over 170 local people each week, including yoga, meditation, dance, drummingi and more, We are now working with over 25 residents to grow and develop their community initiatives. We have created opportunities for local people to grow their skills, knowledge and increase the capacity of grassroots organisations. All Step Up MCR community projects have benefitted from wider support to grow their offer, including local connections, tailored case work, access to opportunities, fundraising support and promotion. We have worked with Flourish Together CIC, Manchester City Council, The Connectives and other providers to offer project development through one to one intensive mentoring, group workshops and training. We supported a BAME-led organisation, Newleaf Foundation CIO, with a £500 start-up grant to offer 'Crafting for Wellbeing, sessions to bring the local community together and reduce social isolation following on from the Covid- 19 pandemic. Marcelina received 12 hours of one capacity building and bid writing support and attended group development workshops. With Step Up MCR'S support, Newleaf Foundatlon ralsed over £25,000 In grants from local and national funders In their first year. We have also worked to engage communities through an arts-led approach. We have published three community newspapers and distributed to 11,300 households across Ancoats & Beswick and Clayton & Openshaw. Our paper has a reach of over 33.000 people and is a great way to provide a platform to community-led ideas and projects seeking local support and shout out about good examples of place based giving. We deliver exciting creative engagement projects that engage with people in their communities and increase local pride. We use arts and culture as a hook to engage people in conversations and unearth or inspire bright ideas for new community projects. This year, we commissioned a number of arts-led projects including The Caravan Gallery's 'Pride of Place Project, in Openshaw. The yellow gallery on wheels worked to create an exhibition of Openshaw with a lasting publication. We held engagement events through the spring of 2022 and launched the month long exhibition at Manchester Settlement. Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
| |
|
|
|---|---|---|
| |
|
|
| |
|
|
| |
|
|
| |
|
!
Step Up MCR Report of the Board of Directors for the period ended 31 March 2023 Policy on social investment including programme related investment step Up MCR ha5 produced a Social Investment Policy to support the establishment and maintenance of two Endowment Funds, the Step Up MCR Infinite Fund and the Step Up MCR Impact Fund. The Endowment funds will create capital sums for investment that can create a sustainable source of income for the charity's objectives, creating a lasting legacy to support the neighbourhoods Step Up MCR operates in. The Endowment funds will look to generate investment in local communities with short and long term impact. The Policy sets out Trustee responsibilities, Investment Objectives, Investment Targets and Risk. Trustees will appoint a Fund Manager to ensure investments are made to ethical companies, including in organisations aligning with so-called ESG (environmental, social, and governance) standards of transparency. Staff and Volunteers Step Up MCR has one full time employee. Our Programme Manager is responsible for leading on the delivery and developing Step Up MCR as an organisation in line with our purpose and vision. Our Programme Manager co-ordinates bi-monthly Advi50ry Panel meetings with 16 members, including local residents, partners and businesse5. The panel provides a reference group that is well connected to local public agencies, business and local residents. The panel includes partners like One Manchester, Manchester Local Care Organisation, MCRactive, Manchester City Council, Manchester Settlement, Mosscare St. Vincent's, The Royal Exchange Theatre, Active Communities Network, The Resonance Centre, Canal & Rivers Trust, and others. Our Board of Trustees gained four new members in 2022-23, including a new Board Chair. Two of our newest Trustees are North Manchester residents. Achievements and Performance Through the power of local givingi Step Up MCR has grown a number of community-led projects and initiatives in 2022-23. All of our activity has boosted health and wellbeing, increased skills and knowledge, brought people in communities together, and increased local pride in Ancoats & Beswick and Clayton & Openshaw, Key achievements this year included: Hosting our third successful Crowdfunder campaign for The Resonance Centre, leveraging £39,236 into local communities through a match funding investment of £10,000. The Crowdfunder raised the funds needed to cover the organisation's Centre Manager costs while it increased its opening hours to offer more health and wellbeing activities to the local community. The funding was invaluable to the centre through the cost of living crisis and hike in fuel costs. Investing £68,359 and leveraging £135,729 into local communities through match funding and Crowdfunder campaigns since 2020. Commissioning 64 hours of one-to-one capacity building support for local community projects, including seven development workshops in; Social Enterprise Showcase, Business Planning & Sustainability, Budgeting and Pricing, Bidwriting, Good Governance, Impact Measurement and Social Value attended by 133 people. Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up MCR Report of the Board of Directors for the period ended 31 March 2023 Gaining the support of two new funding partners. Manchester City Council's Work & Skills team agreed to fund our work for £10,000 and Mosscare St.Vincent's awarded £5,000. Bringing on Board four new Board members, including a Board Chair and two members from the local community. Commissioning The Caravan Gallery to deliver the 'Pride of Place Openshaw, project, bringing communities together to celebrate and define Openshaw. Holding a strategic away day and bringing together our Board and Advisory Panel to set the future direction of the organi5ation. Financial Review We are grateful to our partners for the support to help Step Up MCR establish. We ended the year with a healthy bank balance, primarily conslsting of restricted funds to support delivery and community projects as well as funding to support us with core costs into the coming year. We would like to thank the following organisations for their financial and in-kind sUPPOrt to develop our organisation and grow grassroots community campaigns: One Manchester Manchester Active Manchester Local Care Organlsation Manchester City Council Mosscare St.Vincent's Travis Perkins Sport England The Natlonal Emergencles Trust BAM Everyone who donated to our Crowdfunder appeals Reserves Policy Our reserves policy is to maintain three months of operating costs in order to provide a cash-flow buffer so we can remain solvent when faced with unknown costs. We recognise that we are a growing organisation and that our necessary reserves are likely to increase each year. Our levels of reserves will be reviewed quarterly by the board, and regularly assessed based on an up-to-date risk register. The level of free reserves held by the charity as at 31 March 2023 was £28,909. Thi5 15 total reserves less restricted funds, less fixed assets less designated funds. Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up MCR Report of the Board of Directors for the period ended 31 March 2023 Governance and structure Governance The organisation is a registered charity (no. 1191495) and a company limited by guarantee (no. 124672821. Its governing document is the Memorandum and articles of association Board of Trustees An overall majority decision must be made by the sitting Board of Trustees in the appointment of new Board members. Members must provide a written application form. observe a Board meeting and be invited to complete a Members Details form if welcome to join the Board. Rlsk management The Trustees have reviewed the major risks to which the charity is exposed, and put in place procedures to manage those risks. Related parties Anton Schultz serves on the board as an independent Trustee and is also employed by One Manchester. One Manchester have a service level agreement with Step Up MCR. Anton Schultz has declared this interest with both Step Up MCR with One Manchester. Although there is no direct benefit as a volunteer trustee, to manage this conflict, Anton Schultz is not involved in any decisions regarding One Manchester's financial support for Step Up MCR. Angela Martin serves on the board as an independent Trustee and is also employed by Manchester Active {MCRactive). MCRactive have a service level agreement with Step Up MCR. Angela Martin has declared this interest with both Step Up MCR and MCRactive. Although there is no direct benefit as a volunteer trustee, to manage any conflict, Ang la Martin is not involved in any decislons regarding MCRactlve's flnanclal support for Step Up MCR.. Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step up Mcr Report of the Board of Directors for the period ended 31 March 2022 Statement of Board of Directors responsibilities The Board of Directors is responsible for preparing the Report of the Board of Directors and the financlal statements In accordance with applicable law and regulations. Company law requires the Board of Director5 to prepare financial Statements for each financial year. Under that law the Board of Directors has elected to prepare the financial statements in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) {United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). Under company law the Board of Directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and the income and expenditure of the charitable company for that period. In preparing these financial statements the Board of Directors is required to.. select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP; make Judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The Board of Directors is responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose at any time the financial position of the charitable company and to enable it to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities, Members of the Board of Dlrectors, who are dlrectors for the purposes of company law, and trustees for the purposes of charity law, who served during the period and up to the date of this report are set out on page I, This report has been prepared in accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities (issued in March 2005) and in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. Approved by the Board of Directors on 03111123 and signed on its behalf by.. Christopher John, Secretary Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Independent Examiner's Report to the Trustees of Step Up MCR I report to the charity trustees on my examination of the accounts of the Company for the period ended 31 March 2023. Responsibilities and basis of report As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. Independent examlner's statement I have completed my examination. I conflrm that no matters have come to my attention In connectlon with the examlnatlon glvlng me cause to belleve: l. accounting records were not kept in respert of the Company as required by section 386 of the 2006 Act, or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair view which is not a matter considered as part of an independent examination. or 4. the accounts have not been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Pa1 LOAa Paul Cowham FCA DChA Green Fish Resource Centre 46 - 50 Oldham Street Manchester M4 ILE 3 Nov 2023 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Statement of Financial Attivities (including Income and Expenditure account) for the period ended 31 March 2023 Unrestricted funds Restricted funds Total funds 2023 Total fund5 2022 Note Income Donations and legacies 2,213 62,768 64,981 2,466 Grants and charitable contracts 40,000 20,000 60,000 72,054 Fees and other income Investments 77 77 Total income 42,290 82,768 125,058 74,520 Expenditure Charitable actlvltles 63,874 60,934 124,808 89,936 Total expendlture 63,874 60,934 124,808 89,936 Net Income/(expendlture) for the year (21,584) 21,834 250 (15,416) Transfer between funds 11,020 (11,020) Net movement In funds for the year {10,564) 10,814 250 (15,416) Reconciliation of funds Total funds brought forward 39,473 82,751 122,224 82,259 Total funds carrled forward 28,909 93,565 122,474 66,843 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. io Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Company number 12467282 Balance sheet as at 31 March 2023 Note 2023 2022 Fixed assets Tangible assets Total fixed assets Current assets Debtors Cash at bank and in hand 13 10,000 115,470 39,000 85,465 Total current assets 125.470 124.465 Liabilities Creditors.. amounts falling due in less than one year (2,996) (2,241) Net current assets 122,474 122,224 Total assets less Current liabilities 122,474 122,224 Creditors.. amounts falling due after more than one year 15 Net assets 122,474 122,224 Funds of the charlty Restricted income funds Unrestricted income funds 15 93,565 28,909 82, 751 39,473 16 Total charity funds 122,474 122,224 For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. Directors, responsibilities: The members have not required the company to obtain an audit of its accounts for the year In question in accordance with section 476, The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company. The notes on pages 12 to 20 form part of these accounts. 0311112023 Approved by the trustees on Anton Schultt and signed on their behalf by: Name Signed li Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 Accounting policies The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows: a Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015) (Charities SORP (FRS 102)), the Financial Reporting standard applicable in the UK and Republic of Ireland IFRS 102) and the Companies Act 2006. The charity has applied Update Bulletin l as published on 2 February 2016 and does not Include a cash flow statement on the grounds that it Is applying FRS 102 section IA. step Up Mcr meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. b Reconciliation with previous Generally Accepted Accounting Practice In preparing rhe accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charitie5 SORP FRS 102 the restatement of comparative items was required. No such restatement was required. c Preparatlon of the accounts on a goln9 concern basls The trustees conslder that there are no materlal uncertalntles about the charltable company's ability to continue as a going concern. There are no key judgments which the trustees have made which have a significant effect on the accounts. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period. 12 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) d Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met. it is probable that the income will be received and the amount can be measured reliably. Income from government and other grants. whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance of a provision of a specified service is deferred until the crlterla for income recognition are met. e Donated services and facilities Donated professional seNices and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees. annual report for more information about their contribution. On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market,. a corresponding amount Is then recognlsed In expendlture In the perlod of recelpt. f Interest recelvable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank, g Fund accounting Unrestricted funds are available to spend on activities that fvrther any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at thelr discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the charity. 13 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) O Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred, Operating leases Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease. j Tangible fixed assets The charity does not currenly own any fixed assets. m Debtors Trade and other debtors are recognlsed at the settlement amount dLJe after any trade dlscount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. n Cash at bank and In hand Cash at bank and cash In hand Includes cash and short term hlghly Ilquld Investments wlth a short maturity of three months or less from the date of acquisition or opening of the deposit or slmllar account. o Credltors and provlslons Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. p Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic q Pensions The charity does not currently operate a pension scheme. 14 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) Legal status of the charity The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered Offi address is disclosed on page l. Income from donatlons and legacles Unrestricted Restrlcted Total 2023 unstrICted Restricted Total 2022 Donations Donations, Beacon Centres Appeal Donations, Max Tracks Campaign Resonance centre Gift aid 309 309 1,861 1,861 605 605 25,774 36,994 25,774 36,994 1,904 54,957 54,957 1,904 424 424 Total 2,213 62,768 64,981 1,861 605 2,466 Income from charitable activities Unrestricted Restricted Total 2023 Unrestricted Restricted Total 2022 Grant Income Great Places Houslng Group MCC work and skills MLCO MSV Housing Group One Manchester LCO One Manchester Community One Manchester SLA Manchester Active 500 500 10,000 10,000 5,000 10,000 30,000 5,000 20,000 12,500 12,000 24,500 3,000 3,000 29,000 15,000 29,000 15,000 15,000 15,000 other income Earned income 54 54 Total 40,000 20,000 60.000 41,554 30,000 72.054 15 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) Investment income Unrestricted Restricted 2023 Unrestricted Restricted 2022 Income from bank deposits 77 77 77 77 All of the charity's investment income arises from money held in interest bearing deposit accounts. All Investment income is unrestricted. Analysls of expenditure on charitable artivities Total 2023 Total 2022 General offlce costs and overheads staff costs Travel and accommodation Staff and volunteer expenses and training Room hire Marketing and communications Professional fees Other project costs Grants payable other governance costs Independent examination 1,536 40,942 1,197 1,542 3,429 21,184 919 1,000 8,290 1,418 4,557 48,339 8,985 8,136 6,449 55,171 850 800 124,808 89,936 2023 2023 Restricted expenditure Unrestricted expenditure 60.934 63,874 (93,5651 183,501 124,808 89,936 16 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) Net income/(expenditure) for the year This is stated after chargingl{crediting): 2023 2022 Depreciation Independent examiner's remuneration accountancy independent examination Quickbooks training and support 450 400 400 400 loo Staff costs Staff costs dvrlng the year were as follows: 2023 2022 Wages and salaries Social security costs Employers pension contributions 36,720 1,174 3,048 20,184 1,000 40,942 21,184 No employee has employee benefits in excess of £60,000 (2022: Nil). The average number of staff employed during the period was l (2022: 1). The average full time equivalent number of staff employed during the period was l (2022: 0.6. ), The key management personnel of the charity comprise the trustees and the Project Manager, The total employee benefits of the key management personnel of the charity were £39,768 (2022: £21,184). 17 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) 10 Trustee remuneration and expenses. and lated party transactions Neither the trustees nor any persons connected with them received any remuneration. Two trustees received were reimbursed travel and accommodation expenses during the year of £303.50 (2022: Aggregate donations from related parties were £nil (2022: £nil). There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties. No trustee or other person related to the charity had any personal interest in any contract or transactlon entered into by the charity, including guarantees, during the year (2022.- nll). 11 Government grants No government grants are recognised in the accounts. 12 Corporation tax The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. 13 Debtors 2023 2022 Trade and grant debtors Prepayments and accrued income 10,000 39,000 10,000 39,000 14 Creditors: amounts falling due within one year 2023 2022 Trade creditors and accruals Taxation and social security costs 850 2,146 800 1.441 2,996 2,241 18 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) 15 Analysis of movements in restricted funds Balance at l April 2022 Balance at 31 March 2023 Income Expenditure Transfers Resonance Campaign Great Places Max Trax Campaign Manchester Local Care Organisation Manchester Local Care Organisation community grants 36,994 (36,994) 500 54,957 {500) 25,774 (2,520) 78,211 10,000 20,000 (14,646) 15,354 3,045 (3,045) One Manchester Community Grant Manchester Active clo One Manchester 3,729 (3,729) 10,520 (10,520) 82,751 82,768 (60,934) (11,020) 93,565 Prevlous reportlng Derlod Ejalance at l April 2021 Llalance at 31 March 2022 Income Expenditure Transfers Beacon Centre Appeal Great Places Max Trax Campaign Manchester Local Care Manchester Local Care Organisation community grants 3,992 605 500 54,957 10,000 (4,597) 500 54,957 10,000 20,000 2,000 (18,955) 3,045 One Manchester Community Grant Manchester Active clo One 27,000 19,303 3,000 15,000 (26,271) (23,783) 3,729 10,520 Total 70,295 86,062 (73,606) 82,751 Manchester Active and Manchester Local Care Organisation5 provided grant funding to One Manchester while they were hosting the Step Up Project. Following the establishment of Step Up as an independent charity these funds were subsequently transferred to Step Up Manchester with consent, and restricted in accordance with the original funding terms and conditions. 19 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867
Step Up Mcr Notes to the accounts for the period ended 31 March 2023 (continued) 16 Analysis of movement in unrestricted funds Balance at l April 2022 Asat31 Expenditure Transfers March 2023 Income General fund Beacon Centre Designated Fund One Manchester Core funding for 2022-23 9,727 746 42,290 (34,874) 11,766 {746) 28,909 29,000 (29,000) 39,473 42,290 (63,874) 11,020 28,909 General fund The free reserves of the charity 17 Analysis of net assets between funds General fund Designated Restricted funds funds Total Tangible fixed assets Net current assets/lliabilities) 39,723 82,751 122,474 Total 39,723 82,751 122,474 20 Doc ID.. 5936171 b88622d58e0428591bbc7b03cde827867