THE MANNA HOUSE TRUST
TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED
30 SEPTEMBER 2022
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 2022.
Principal activity and objects
The Manna House Trust (formally The Northampton Christian Centre 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.
2021-22 has been an extraordinary year, we have moved through lockdown, through to a time of reduced restrictions which has kept us on our toes. We have had to be very adaptable moving from only working electronically to slowly getting back to face to face work. The changes in restrictions have affected both our client work and our teaching programme. By the end of our year we were back to about 60% of our work being face to face. Our Staff Team and Volunteers have coped admirably with all the changes and we have been able to maintain an excellent standard of service to our clients.
The year opened up some access to pockets of Covid related funding which has been well invested into more staff hours, this in turn has led to an increased number of sessions being delivered and more courses being taught. The increased investment in staff time would have led to a deficit for the year had it not been for a one-off legacy which arrived in January 2022.
1) To provide a well-respected counselling service freely available to all communities throughout the county of Northamptonshire.
The MHCS has increased the number of counselling and supervision sessions during the year delivering a total of 2,817 interventions. All things considered this is a wonderful achievement. The service has an excellent team of 28 fully trained counsellors who offer essential help to many people facing a wide variety of issues. Thanks to accessing the Covid related funding, the staff hours have been increased to enable us to achieve this growth. Referrals received during the year were 230 and the waiting list stood at 68 at the end of the year which sadly represents a waiting time of approximately 3 to 4 months. The ratio of clients that are from the town of Northampton stays at about 59%, the rest being evenly split around the rest of the county.
The consistent delivery of Well-Being Educational courses by the MHCS has gone well throughout the year. Numbers attending have fluctuated but the courses have been well received. The courses are short explorations of subjects such as Stress and Emotional
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THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES
Resilience, Anger Management, Food and Mood, Depression, Life Transitions and SelfAwareness.
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 who have helped secure some funding. Northampton benefits from several independent and local grant making charities which have been approached and have also aided the overall service delivery.
Contracted work has continued at a local GP surgery and three forensics companies around the home counties.
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 and Bedford. The year has seen the beginning of the transition of our courses to a new awarding body. The movement from the Open College Network to CPCAB has begun well and will continue in 2022-23
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 Forums, 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. The MHT is a significant partner in the development of the local mental health community.
Overall, 2021-22 has been a good year for the Manna House Trust. Looking forward into 202223 the MHT faces a major change in personnel as our Director of 40 years intends to retire. Recruitment will take place in the early part of the new year. The MHT hopes to continue its investment into the Counselling Service enabling the level of support offered to the community to stay at a similar to 2021-22.
Financial review
The net incoming resources of the Charity for the year amounted to £37,936 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.
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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
J C Nightingale (Honorary secretary, non-voting)
N Purvey-Tyrer
H Goff
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
25[th] May 2023
J C Nightingale Honorary secretary
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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 2022 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:
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accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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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.
Dustin Grande FCCA Sawford Bullard Accountants The Old Mill Blisworth Hill Farm Stoke Road Blisworth Northampton NN7 3DB
25[th] May 2023
5
THE MANNA HOUSE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED
30 SEPTEMBER 2022
| Note Incoming resources Donations and legacies received Grants received from local councils 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 2021 Balances at 30 September 2022 |
Unrestricted funds £ 107,103 - 43,297 382 150,782 (112,846) 37,936 515,504 553,440 |
Restricted funds £ 88,950 88,950 (88,950) - - - |
2022 £ 107,103 88,950 43,297 382 239,732 (201,796) 37,936 515,504 553,440 |
2021 |
|---|---|---|---|---|
| £ | ||||
| 89,113 | ||||
| 41,481 | ||||
| 78,338 | ||||
| 37 | ||||
| 208,969 | ||||
| (170,069) | ||||
| 38,900 | ||||
| 476,604 | ||||
| 515,504 |
6
THE MANNA HOUSE TRUST
BALANCE SHEET AT
30 SEPTEMBER 2022
| 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 |
2022 £ - |
2022 £ 383,889 - 383,889 |
2021 | 2021 | |
|---|---|---|---|---|---|
| £ | £ | ||||
| 383,937 | |||||
| - | |||||
| 383,937 | |||||
| - | |||||
| 193,349 193,349 |
159,319 | ||||
| 159,319 | |||||
| (22,797) | 170,551 | (22,102) | |||
| 137,217 | |||||
| 554,440 (1,000) 553,440 - |
521,154 | ||||
| (5,650) | |||||
| 515,504 | |||||
| - | |||||
| 553,440 553,440 |
515,504 | ||||
| 515,504 |
These financial statements were approved by the board of trustees and committee on 25[th] May 2023 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 2022
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:
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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
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THE MANNA HOUSE TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
30 SEPTEMBER 2022
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.
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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 2022
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 £ 62,044 4,336 77 - - 1,371 - 1,491 4,460 12,921 5,300 8,248 1,723 8,951 1,877 48 112,846 |
Restricted funds £ 88,950 88,950 |
2022 £ 150,994 4,336 77 - - 1,371 - 1,491 4,460 12,921 5,300 8,248 1,723 8,951 1,877 48 201,796 |
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 |
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THE MANNA HOUSE TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
30 SEPTEMBER 2022
5. Tangible fixed assets
| Tangible fixed assets | |||
|---|---|---|---|
| Cost 1 October 2021 Additions Disposals 30 September 2022 Depreciation 1 October 2021 Charge for period On disposals 30 September 2021 Net book value 30 September 2022 30 September 2021 |
Freehold land and buildings £ 383,699 - - 383,699 - - - - 383,699 383,699 |
Office equipment £ 18,231 - - 18,231 17,993 48 - 18,041 190 238 |
Total £ 401,930 - - |
| 401,930 17,993 48 - |
|||
| 18,041 383,889 |
|||
| 383,937 |
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 |
2022 £ - - - - - - |
2021 |
|---|---|---|
| £ | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - | ||
| - |
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THE MANNA HOUSE TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
30 SEPTEMBER 2022
7. Creditors due within one year
| Trade creditors Other creditors Creditors due after one year Other loans |
2022 £ 4,437 18,360 22,797 2022 £ 1,000 1,000 |
2021 |
|---|---|---|
| £ | ||
| 267 | ||
| 21,835 | ||
| 22,102 | ||
| 2021 | ||
| £ | ||
| 5,650 | ||
| 5,650 |
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 |
2021 £ - 2021 £ 515,504 |
Incoming resources £ 88,950 Incoming resources £ 150,782 |
Resources expended £ (88,950) Resources expended £ (112,846) |
2022 £ - |
|---|---|---|---|---|
| 2022 £ 553,440 |
10. Unrestricted funds
12
THE MANNA HOUSE TRUST
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED
30 SEPTEMBER 2022
11. 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 £ 383,889 179,849 (9,297) (1,000) 553,440 |
Restricted funds £ - 13,500 (13,500) - - |
2022 £ 383,889 193,349 (22,797) (1,000) 553,440 |
|---|---|---|---|
12. Transactions with trustees
Mr G Pritchard, a trustee, was paid £nil (2021: £576) 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 |
2022 £ - - - |
2021 |
|---|---|---|
| £ | ||
| - | ||
| - | ||
| - |
13
THE MANNA HOUSE TRUST
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED
30 SEPTEMBER 2022
| 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 |
2022 £ 150,994 4,436 77 - - 1,371 - 1,491 4,460 12,921 5,300 8,248 1,800 8,874 1,877 48 |
2022 £ 107,103 88,950 43,297 382 239,732 201,796 37,936 |
2021 | 2021 |
|---|---|---|---|---|
| £ £ |
||||
| 89,113 | ||||
| 78,338 | ||||
| 41,481 | ||||
| 37 | ||||
| 208,969 | ||||
| 131,927 | ||||
| 3,493 | ||||
| 492 | ||||
| - | ||||
| - | ||||
| 819 | ||||
| - | ||||
| 2,929 | ||||
| 3,901 | ||||
| 7,165 | ||||
| 3,694 | ||||
| 7,788 | ||||
| 1,800 | ||||
| 5,152 | ||||
| 849 | ||||
| 60 | ||||
| 170,069 | ||||
| 38,900 |
This page does not form part of the statutory accounts.
14