## **THE MANNA HOUSE TRUST** # **TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2021** Registered Charity Number 286358 THE MANNA HOUSE TRUST CONTENTS |Report of the trustees|2 to 4| |---|---| |Independent examiner’s report|5| |Statement of financial activities|6| |Balance sheet|7| |Notes to the financial statements|8 to 14| 1 THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES The trustees present their report and the financial statements for the year ended 30 September 2021. ## **Principal activity and objects** The Manna House Trust (formally The Northampton Christian Centres Trust) is registered by the Charity Commission as charity number 286358 and is governed by a trust deed dated 23 August 1982 and a supplemental deed dated 8 January 1983. Another supplemental deed was added on 8 May 2003 changing two parts of the constitution and the charity’s name. The Charity Commission accepted these changes on 26 February 2004 and the charity has been known as The Manna House Trust with effect from that date. It is controlled by a working committee and aims to serve the local community and promote the Christian religion. Its mission is: - To provide a well- respected counselling service freely available to all communities throughout the county of Northamptonshire. - To provide counsellor training courses to potential counsellors on a local, national and international basis. - To help and advise, where appropriate, other groups around the county to establish counselling services. ## **Review of the activities and achievements** A full review of the Trust’s activities is set out in a separate annual report. 2020-21 has been a year of incredible challenge and has required a flexibility of working that we have never experienced before. The changes in restrictions have meant moving between face to face working and working electronically both with clients and students. The year has seen so much change with the restrictions causing an increase in isolation, bereavement issues and the general health of the population. All of our counsellors have had to work remotely either by phone, Skype or Zoom for part of the year and because of “shielding” some have worked that way throughout the year, a daunting task but one to which the team has responded to exceptionally well. People have had to learn new skills, new policies have had to be implemented and new equipment has had to be bought to keep both staff and clients as safe as possible. The Trustees have been pleased to see how the mission statement of the Counselling Service has been accomplished during the last year:- 1. To provide a well respected counselling service freely available to all communities throughout the county of Northamptonshire. The MHCS has maintained the number of counselling and supervision sessions during the year, delivering just below 2,600. Considering all the disruption during the year this is a significant achievement. The service has an excellent team of 30 fully trained counsellors who offer essential help to many people facing a wide variety of issues. Thanks to accessing some targeted Covid funding the staff hours have been increased, this has enabled an increase in delivery of counselling sessions. Referrals were about the same in the year but thankfully waiting times have come down and is now approximately 2/3 months. The ratios of clients that are from the town of Northampton stays at about 58%, the rest being evenly split around the rest of the county. The delivery Well-Being Educational courses by the MHCS has gone well through the year. The subject matter has been very relevant to those on the waiting list. The courses on Stress 2 THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES and Resilience, Anger Management and Life Transitions have proved to be particularly worthwhile. The service continues to benefit from being a member of the Mental Health Northants Collaboration (MHNC), a group of mental health charities in the county, which has helped secure some funding. Northampton benefits from several independent and local grant making charities which have aided the service delivery. Contracted work has continued at a local GP surgery and a forensics company. 2. To provide counsellor training courses to potential counsellors on a local, national and international basis. Despite the economic climate, the numbers of students on the training courses offered by MHCS have been maintained. The delivery of a progressive programme of counsellor training at Level 2 (Introduction), Level 3 (Certificate) & Level 4 (Diploma) has been successfully completed in Northampton. During most of the year this has been achieved by the use of Microsoft Teams. 3. To help and advise, where appropriate, other groups around the country to establish counselling centres. This work continues on an informal basis with enquiries coming during the year both locally and from further afield. Once again, the MHCS Service has taken its place in the local community, serving on several local Boards and Forum’s, sharing experience, knowledge and advice where appropriate. The service is well respected in the local community by both the voluntary and statutory sector’s and has continued to make a significant contribution to both. MHT is a significant partner in the development of the local mental health community. Overall, 2020-21 has been a good year for the Manna House Trust. Looking forward into 202122 the MHT intends to maintain its investment into the Counselling Service to keep the level of support offered to the community at the same level as 2020-21 thus positively affecting many lives. ## **Financial review** The net incoming resources of the Charity for the year amounted to £38,900 as set out on page 6. No depreciation has been provided on freehold land and buildings as in the opinion of the trustees the present market value is in excess of original costs. 3 THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES ## **Reserves policy** The trustees have again reviewed this policy and aim to ensure that unrestricted reserves be sufficient to cover 3 to 6 months expenses. This would negate the need to realise fixed assets due to unforeseen difficulties. ## **Trustees and members of the committee** The trustees serving during the year were: V G Winchcombe (chair) D V Hill The members of the committee serving during the year were: K T Davidson - E P Harding (representative of the Parochial Church Council for the Parish of St Giles) - L E Thomson - G Pritchard E M Sturgess N Purvey-Tyrer (appointed 26 January 2021) H Goff (appointed 13 July 2021) J C Nightingale (Honorary secretary, non-voting) ## **Principal address** 73 St Giles Street Northampton NN1 1JF ## **Independent examiner** ## **Bankers** Neil Sawford FCCA The Co-operative Bank Plc Sawford Bullard 1 Balloon Street Accountants Manchester The Old Mill M60 1GP Blisworth Hill Farm Stoke Road Blisworth Northampton NN7 3DB ## **On behalf of the trustees** ## **DATE: 25 May 2022** ## **J C Nightingale Honorary secretary** 4 THE MANNA HOUSE TRUST INDEPRENDENT EXAMINER’S UNQUALIFIED REPORT TO THE TRUSTEES I report to the charity trustees on my examination of the financial statements of The Manna House Trust ('the charity') for the year ended 30 September 2021 which are set out on pages 1 to 14. ## **Responsibilities and basis of report** As the charity’s trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’). I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the financial statements do not accord with those records; or 3. the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 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. 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. Neil K Sawford FCCA Sawford Bullard Accountants The Old Mill Blisworth Hill Farm Stoke Road Blisworth Northampton NN7 3DB DATE: 25 May 2022 5 ## THE MANNA HOUSE TRUST ## STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 |**Note**
**Incoming resources**
Donations and legacies
received
Grants received from local
government
Counselling course and
contract fees
Interest received
**Total income and**
**endowments**
**Resources expended and**
**exceptional item**
4
**Net (outgoing)incoming**
**resources**
Balances at 1 October 2020
**Balances at 30 September**
**2021**|**Unrestricted**
**funds**
£
89,113
-
41,481
37
130,631
(91,731)
38,900
476,604
515,504|**Restricted**
**funds**
£
78,338
78,338
(78,338)
-
-|**2021**
£
89,113
41,481
78,338
37
208,969
(170,069)
38,900
476,604
515,504|**2020**| |---|---|---|---|---| |||||£| |||||| |||||65,180| |||||68,836| |||||54,444| |||||57| |||||188,517| |||||(155,588)| |||||32,929| |||||443,675| |||||476,604| 6 ## THE MANNA HOUSE TRUST ## BALANCE SHEET AT ## 30 SEPTEMBER 2021 |**Note**
**Fixed assets**
Tangible fixed assets
5
Investment in subsidiary
6
**Current assets**
Debtors
7
Cash at bank and in hand
**Creditors:**due within one year
8
**Net current assets**
**Total assets less current**
**liabilities**
**Creditors:**due after one year
9
**Total net assets**
**Income funds**
Restricted reserves
10
Unrestricted reserves
11
**Total charity funds**|**2021**
£
-
159,319
159,319
(22,102)|**2021**
£
383,937
-
383,937
137,217
521,154
(5,650)
515,504
-
515,504
515,504|**2020**||**2020**| |---|---|---|---|---|---| ||||£||£| ||||||| ||||||383,997| ||||||-| ||||||383,997| ||||||| ||||1,666||| ||||116,421||| ||||118,087||| ||||(14,370)||| ||||||103,717| ||||||487,714| ||||||(11,110)| ||||||476,604| ||||||| ||||||| ||||||-| ||||||476,604| ||||||476,604| These financial statements were approved by the board of trustees and committee on 25 May 2022 and are signed on behalf of the board by: ## **D V Hill Trustee and committee member** 7 THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30 SEPTEMBER 2021 ## **1. General information** The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is 73 St Giles Street, Northampton NN1 1LF. ## **2. Statement of compliance** These financial statements have been prepared in compliance with FRS 102, The Financial Reporting Standard applicable in the UK and the 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) (Charities SORP (FRS 102)) and the Charities Act 2011. ## **3. Accounting policies** ## **Basis of preparation** The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income and expenditure. The financial statements are prepared in sterling, which is the functional currency of the entity. ## **Cash flow statement** The charity satisfies the criteria of being a qualifying entity as defined by FRS 102 and has taken advantage of exemption in respect of not preparing a cash flow statement. ## **Going concern** There are no material uncertainties about the charity’s ability to continue. ## **Fund accounting** Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are unrestricted funds earmarked by the proprietor for particular future project or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds ## **Incoming resources** All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income: - income from donations or grants is recognised when there is evidence of entitlement to - the gift, receipt is probable and its amount can be measured reliably. - legacy income is recognised when receipt is probable and entitlement is established. - income from donated goods is measured at the fair value of the goods unless this is - impractical to measure reliably, in which case the value is derived from the cost to the donor 8 THE MANNA HOUSE TRUST ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers. • income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. ## **Resources expended** Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates: - expenditure on raising funds includes the costs of all fundraising activities, events, non- - charitable trading activities, and the sale of donated goods. • expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of the charity apportioned to charitable activities. - other expenditure includes all expenditure that is neither related to raising funds for the - charity nor part of its expenditure on charitable activities. All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis. ## **VAT** Value added tax is not recoverable by the charitable company, and as such is included in the relevant costs in the Statement of Financial Activities and tangible fixed assets. ## **Tangible fixed assets and depreciation** Depreciation of fixed assets is calculated to write off their cost or valuation less any residual value over their estimated useful lives as follows: Freehold land and buildings Nil Office equipment 25% on reducing balance - Computer equipment 33.3% straight line 9 ## THE MANNA HOUSE TRUST ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 ## **4. Resources expended** |**Resources expended**||||| |---|---|---|---|---| |Salaries
Staff training
Counselling course and contract
expenses
Consultancy fees and fund
raising
Advertising and publicity
Travelling costs
Rent
Rates and water charges
Insurances
Property repairs and
maintenance
Light and heat
Telephone, internet and office
costs
Independent examiners fees
Professional fees and
subscriptions
Sundry expenses and cleaning
Depreciation|**Unrestricted**
**funds**
£
53,589
3,493
492
-
-
819
-
2,929
3,901
7,165
3,694
7,788
1,800
5,152
849
60
91,731|**Restricted**
**funds**
£
78,338
78,338|**2021**
£
131,927
3,493
492
-
-
819
-
2,929
3,901
7,165
3,694
7,788
1,800
5,152
849
60
170,069|**2020**| |||||£| |||||103,789| |||||2,562| |||||3,181| |||||-| |||||-| |||||1,301| |||||-| |||||3,023| |||||3,288| |||||19,950| |||||3,132| |||||5,624| |||||1,800| |||||5,937| |||||1,927| |||||75| |||||| |||||155,589| 10 ## THE MANNA HOUSE TRUST ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 ## **5. Tangible fixed assets** |**Tangible fixed assets**|||| |---|---|---|---| |**Cost**
1 October 2020
Additions
Disposals
30 September 2021
**Depreciation**
1 October 2020
Charge for period
On disposals
30 September 2021
**Net book value**
30 September 2021
30 September 2020|**Freehold**
**land and**
**buildings**
£
383,699
-
-
383,699
-
-
-
-
383,699
383,699|**Office**
**equipment**
£
18,231
-
-
18,231
17,933
60
-
17,993
238
298|**Total**
£
401,930
-
-| ||||401,930
17,933
60
-| ||||17,993
383,937| ||||383,997| The trustees do not consider it beneficial to the charity to incur the cost of an external valuation of charity’s freehold property. The trustees’ are of the opinion that market value exceeds book value and therefore no depreciation has been applied. ## **6. Debtors** |**Amounts falling due within one**
**year**
Trade debtors
Grants receivable
Prepayments and accrued income
**Amounts falling due after one**
**year**
**Total debtors**|**2021**
£
-
-
-
-
-
-|**2020**| |---|---|---| |||£| |||| |||1,666| |||-| |||-| |||1,666| |||-| |||| |||1,666| 11 ## THE MANNA HOUSE TRUST ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 ## **7. Creditors due within one year** |Trade creditors
Other creditors
**Creditors due after one year**
Other loans|**2021**
£
267
21,835
22,102
**2021**
£
5,650
5,650|**2020**| |---|---|---| |||£| |||542| |||13,828| |||14,370| |||| |||**2020**| |||£| |||11,110| |||| |||11,110| ## **8. Creditors due after one year** Other loans relate to loans from individuals, which are interest free with no fixed repayment date. ## **9. Restricted reserves** |Counselling fund
**Unrestricted funds**
General income fund|**2020**
£
-
**2020**
£
476,604|**Incoming**
**resources**
£
78,338
**Incoming**
**resources**
£
130,631|**Resources**
**expended**
£
(78,338)
**Resources**
**expended**
£
(91,731)|**2021**
£
-| |---|---|---|---|---| |||||**2021**
£
515,504| ## **10. Unrestricted funds** 12 ## THE MANNA HOUSE TRUST ## NOTES TO THE ACCOUNTS FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 ## **11. Analysis of net assets by fund** |**Analysis of net assets by fund**|||| |---|---|---|---| |Tangible fixed assets
Current assets
Creditors due within one year
Creditors due after one year
At 30 September 2021|**Unrestricted**
**funds**
£
383,937
142,324
(5,107)
(5,650)
515,504|**Restricted**
**funds**
£
-
16,995
(16,995)
-
-|**2021**
£
383,937
159,319
(22,102)
(5,650)| ||||515,504| ## **12. Transactions with trustees** Mr G Pritchard, a trustee, was paid £576 (2020: £851) for professional services. These payments were approved by the trustees and are authorised by the Charity’s trust deed. No other remuneration was paid to the trustees in either the current or the previous year. ## **13. Ultimate controlling party** The Manna House Trust is controlled by its board of trustees as identified in the trustees report. No transitional adjustments were required in the retained funds or income or expenditure for the year. ## **14. Operating lease commitments** The total future minimum lease payments under not-cancellable operating leases are as follows: |Not later than 1 year
Later than 1 year and not later than 5 years|**2021**
£
-
-
-|**2020**| |---|---|---| |||£| |||-| |||-| |||-| 13 ## THE MANNA HOUSE TRUST ## INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED ## 30 SEPTEMBER 2021 |**Income**
Donations and legacies received
Grants received from local councils
Counselling course and contract fees
Interest received
**Less overheads**
Salaries
Staff training
Counselling course and contract
expenses
Consultancy fees and fund raising
Advertising and publicity
Travelling costs
Rent
Rates and water charges
Insurances
Property repairs and maintenance
Light and heat
Telephone, internet and office costs
Independent examiners fees
Professional fees and subscriptions
Sundry expenses and cleaning
Depreciation
**Net surplus/(deficit) for year**|**2021**
£
131,927
3,493
492
-
-
819
-
2,929
3,901
7,165
3,694
7,788
1,800
5,152
849
60|**2021**
£
89,113
78,338
41,481
37
208,969
170,069
38,900|**2020**|**2020**| |---|---|---|---|---| ||||£|£| |||||| |||||65,180| |||||68,836| |||||54,444| |||||57| |||||188,517| |||||| ||||103,789|| ||||2,562|| ||||3,181|| ||||-|| ||||-|| ||||1,301|| ||||-|| ||||3,023|| ||||3,288|| ||||19,950|| ||||3,132|| ||||5,624|| ||||1,800|| ||||5,937|| ||||1,927|| ||||75|| |||||| |||||155,589| |||||32,929| This page does not form part of the statutory accounts. 14