2023-03-31-accounts - Community Arts Northwest

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					Total Funds	Total Funds
					Year Ended
			Unrestricted	Restricted	31 March	Year Ended 31
			Funds	Funds	2023	March 2022
		Further Details			f	E
Income from:
Donations and legacies		(3)	241		241	249
Charitable Activities		(4)	219,618	88,495	308,113	318,314
Other Trading Activities		(5)	20,638		20,638	26,002
Investment Income
Total			240,497	88,495	328,992	344,565
Expenditure on:
Raising Funds		(6)	8,272	985	9,257	11,413
Chantable Activities		(6)	220,408	71,765	292,173	321,742
Other		(6)	49		49	1,253
Total			228,729	72,750	301,479	334,408
Net income/(expenditure)			11,768	15,745	27,513	10,157
Transfers between	funds	(15)
Net movement in	funds		11,768	15,745	27,513	10,157
Reconciliation of	funds
Total funds brought	forward	(15)	293,630	10,828	304,458	294,301
Total funds carried forward		(15)	305,398	26,573	331,971	304,458

				2023	2022
			Notes	E	f
Fixed assets:
Tangible assets					886
Total fixed assets					886
Current assets:
Debtors			(12)	14,871	20,104
Cash at Bank 8 in Hand				350,360	292,308
Total current assets				365,231	312,412
Liabilities:
Creditors: Amounts	falling	due within one year	(13)	33,260	8,840
Net current assets or liabilities				331,971	303,572
Total assets less current		liabilities		331,971	304,458
Total net assets or	liabilities			331,971	304,458
The funds ofthe charity:
Restricted income funds			(15)	26,573	10,828
Designated funds				80,000	50,000
Unrestricted income	funds		(15)	225,398	243,630
Total charity funds				331,971	304,458

					Statement of	Statement of	Cash Flows for the year ending 31 March 2023	Cash Flows for the year ending 31 March 2023
Reconciliation ofnet movement			in funds		to net	cash flow from operating		activities
								Year Ended	Year Ended
								31 March	31 March
								2023	2022
								E	E
Net movement in funds								27,513	10,157
Add back depreciation								886	531
Deduct investment income
Decrease/(increase) in debtors								5,233	34,771
Increase/(decrease) in creditors								24,420	(12,268)
Net cash used in operating	activities							58,052	33,191
Cash flows from investment		activities:
Interest
Purchase of fixed assets
Net cash provided by investing			activities
Increase/(decrease) in cash	and		cash equivalents			during	the year	58,052	33,191
Cash and cash equivalents	brought			forward				292,308	259,117
Cash and cash equivalents		carried forward						350,360	292,308

3.Donatio	ns and	Legacies
			Unrestricted	Restricted	Total Funds	Total Funds
					Year Ended	Year Ended
			Year Ended 31	Year Ended 31	31 March	31 March
			March 2023	March 2023	2023	2022
			F	E	E	E
Donations	and Gifts		241		241	249
			241		241	249
Previous	reporting	period
			Unrestricted	Restricted	Total Funds
					Year Ended
			Year Ended 31	Year Ended 31	31 March
			March 2022	March 2022	2022
			E	E
Donations	and Fundraising		249		249
			249		249

4. Income from c	h	aritable	act	ivities
					Unrestricted		Restricted			Total Funds	Total Funds
										Year Ended	Year Ended
					Year Ended 31		Year Ended		31	31 March	31 March
					March	2023	March	2023		2023	2022
					E		E				f
General grants:
Arts Council England					194,618					194,618	194,618
Manchester City Council - Core Funding						25,000				25,000	25,000
Manchester City Council -			Covid Support								6,	163
HMRC CVJRS											2,651
Restricted grants	&	contracts:
ACE —CRF2											65,419
Rochdale Action Together								4,995		4,995
DWP												980
ESF Community	Learning										19,983
Factory International								3,000		3,000
The Granada Foundation											3,500
The Lankelly Chase Foundation								57,500		57,500
Network for Social		Change						15,000		15,000
The Stephen Clark		Chantable		Settlement				6,000		6,000
The Talent Fund								2,000		2,000
					219,618			88,495		308,113	318,314
Previous reporting		period
					Unrestricted		Restricted			Total Funds
										Year Ended
					Year Ended 31		Year Ended		31	31 March
					March	2022	March	2022		2022
					f		F			f
General grants:
Arts Council England					194,618					194,618
Manchester City	Council		- Core Funding			25,000				25,000
Manchester City	Council		—Covid Support			6,163				6,163
HMRC CVJRS						2,651				2,651
Restricted grants ACE —CRF2	8 contracts:							65,419		65,419
DWP									980	980
ESF Community Learning The Granada Foundation								19,983 3,500		19,983 3,500
					228,432			89,882		318,314

5.Incom	e from ot	her trading activities
			Unrestricted		Restricted	Total Funds	Total	Funds
						Year Ended	Year	Ended
			Year Ended 31		Year Ended 31	31 March	31 March
			March	2023	March 2023	2023	2022
			E		E	E		E
Fee Income				20,638		20,638		26,002
				20,638		20,638		26,002
Previous	reporting	period
			Unrestricted		Restricted	Total Funds
						Year Ended
			Year Ended 31		Year Ended 31	31 March
			March	2022	March 2022	2022
			E		F	E
Fee Income				26,002		26,002
				26,002		26,002

6.Expenditure
			Year Ended	Year Ended
		Cultural	31 March	31 March
		activities	2023	2022
			E	E
Expenditure on raising funds:
Allocated Costs				10,000
Fundraising Costs		6,755	6,755
Website		636	636
Advertising and marketing		1,866	1,866	1,413
		9,257	9,257	11,413
Expenditure on charitable	activities:
Employment Costs		187,612	187,612	167,788
Freelance Workers		33,561	33,561	83,453
Staff Welfare		264	264
Project Costs		2,580	2,580	21,331
Training		2,373	2,373	922
Participation Costs		4,507	4,507
Charged to Fundraising				(10,000)
Event Production		11,043	11,043
Volunteer Expenses		250	250
Travel Expenses		764	764	572
Repairs & Maintenance		5,537	5,537	5,911
Minor Equipment		1,204	1,204
Subscriptions		125	125
Cleaning		216	216
Telephone		411	411	436
Rent & Rates		33,947	33,947	34,171
Insurance		2,254	2,254	2,202
Governance and Support	Costs	4,179	4,179	13,152
Bank Charges Post, Printing & Stationery Depreciation		40 420 886 292,173	40 420 886 292,173	24 1,249 531 321,742
Other expenditure: Sundries		49	49	1,253
		49	49	1,253
		301,479	301,479	334,408
Restricted funds Unrestricted funds			72,750 228,729 301,479	154,599 179,809 334,408

The breakdo below:	w	n ofsupport costs an	d how	these were allocated b	etween governance	and other supp	ort costs is shown	ort costs is shown	ort costs is shown
				General Support	Governance	Total 2023	Basis of apportionment
Accountancy		Fees			1,524	1,524	type of expense
Employment		Support		1,656		1,656	type ofexpense
Accounting	Software			440		440	type ofexpense
Trustee Expenses					546	546	type of expense
Professional		Fees		13		13	type of expense
				2,109	2,070	4,179
				General Support	Governance	Total 2022	Basis of apportionment
Accountancy,		Legal 8 Professional	Fees		8,074	8,074	type of expense
Staff Costs					4,500	4,500	proportion ofcosts
Post, Printing		8 Stationery			90	90	proportion ofcosts
Telephone					100	100	proportion ofcosts
Board Expenses					388	388	type ofexpense
					13,152	13,152
9.Analysis	of staff costs
							Year Ended	Year Ended
							31 March	31	March
							2023		2022
							E.
Wages and		Salaries					163,485		155,987
Redundancy
Holiday Pay		Accrual					6,217
Social Security Costs							10,299		9,496
Pension Costs							7,611		6,805
							187,612		172,288
Charitable	Actvities						187,612		172,288
Support Costs
							187,612		172,288

11.Tangible Fixed Assets
	Computers	Equipment	Total
Cost	E	E	E
At 1 April 2022	11,939	1,472	13,411
Additions
At 31 March 2023	11,939	1,472	13,411
Depreciation
At 1 Apnl 2022	11,227	1,298	12,525
Charge for Year	712	174	886
At 31March 2023	11,939	1,472	13,411
NET BOOK VALUE
At 31March 2023
At 31 March 2022	712	174	886
12.Analysis ofdebtors
		2023	2022
		E	E
Debtors		9,966	17,850
Prepayments		4,905	2,254
		14,871	20,104

13.Creditors: amounts falling due	13.Creditors: amounts falling due	13.Creditors: amounts falling due	13.Creditors: amounts falling due	within one year	within one year
							2023	2022
							E	E
Creditors							7,211
Short-term compensated absences				(holiday	pay)		6,217
Other creditors and accruals							4,782	4,620
Deferred	income						15,050	4,220
							33,260	8,840
14.Deferred income
Deferred	income	comprises	grants	received	in advance.
Balance	as at 1	Apnl 2022					4,220
Amount	released	to income	earned	from charitable		activities	(4,220)
Amount	deferred	in year					15,050
Balance	at 31 March 2023						15,050

Analysis of movements	Analysis of movements		in unrestricted	in unrestricted	in unrestricted
						Balance at 1	Incoming		Resources		Balance	at 31
						April 2022	Resources		Expended	Transfers	March	2023
						f		f	6	E	f
General Fund						243,630		240,497	(228,729)	(30,000)	225,398
Designated Funds						50,000				30,000	80,000
						293,630		240,497	(228,729)		305,398
Previous reporting	period
						Balance at 1	Incoming		Resources		Balance	at 31
						April 2021	Resources		Expended	Transfers	March	2022
						6		f	f	E	E
General Fund						198,756		254,683	(179,809)	(30,000)	243,630
Designated Funds						20,000				30,000	50,000
						218,756		254,683	(179,809)		293,630
Name of unrestricted		fund:				Description, nature	and purpose		ofthe fund
General Fund						The "free reserves"
Designated Funds						To support programme		delivery
Analysis of movements			in restricted		funds
						Balance at 1	Incoming		Resources		Balance at 31
						April 2022	Resources		Expended	Transfers	March	2023
						E			6		f
School of Social Entrepreneurs						1,500			(702)			798
Rochdale Action Together								4,995	(2,890)			2,105
Factory International The Lankelly Chase Foundation								3,000 57,500	(96) (41,081)			2,904 16,419
Network for Social	Change							15,000	(10,653)			4,347
The Stephen Clark	Charitable			Settlement				6,000	(6,000)
The Talent Fund								2,000	(2,000)
BBCChildren in Need						5,828			(5,828)
The Granada Foundation						3,500			(3,500)
						10,828		88,495	(72,750)			26,573

Balance at 1	Incoming	Resources		Balance at 31
April 2021	Resources	Expended	Transfers	March 2022
E		f
2,000		(500)		1,500
	65,419	(65,419)
37,924		(32,096)		5,828
	980	(980)
	19,983	(19,983)
	3,500			3,500
8,000		(8,000)
3,189		(3,189)
24,432		(24,432)
75,545	89,882	(154,599)		10,828

			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2023
					E	E
Tangible	fixed assets
Cash at	bank and	in hand	243,607	80,000	26,753	350,360
Other net current		assets/(liabilities)	(18,209)		(180)	(18,389)
Total			225,398	80,000	26,573	331,971
Previous	reporting	period
			Unrestricted	Designated	Restricted
			funds	funds	funds	Total 2022
			f	E	E	6
Tangible	fixed assets		886			886
Cash at	bank and	in hand	281,480		10,828	292,308
Other net current		assets/(liabilities)	11,264			11,264
Total			243,630	50,000	10,828	304,458