THE MANNA HOUSE TRUST TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE PERIOD TO 31 MARCH 2025 Registered Charty Number 286358
THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES The trustees present their report and the financial statements for the period endgd 31 March 2025. Principal activity and objects The Manna House Trust IMHT) is a long-standing Christian charity based itT Northampton and Ihrough the Manna House Counselling ServiTr IMHCSI provides access lo professional COLJnselling services, accredited training courses to potential counsellDrs and pastoral carers, and health and wellbeing workshops, training and resources, available to everyone in Northamptonshire, irrespective of background or ability lo pay. The Manna House Trust (formally The Northampton Christian Centres Trust) is registered by the Charity Commission (No.. 286358} and is governed by a trust dped dated 23 August 1982 and a supplemental deed dated 8 January 1983. Further amendments were made on 8 May 2003 changing two parts of the constltution and the charity's name to the Manna House Trust IMHT). A further amendment was made on 31 January 2024 to more accurately reflect the on- going and evolving work of serving the wider community. Revlew of the activities and achlgvements This review of the Trust's activities beginning in April 2024 and ending March 2025 covers 8 period of significant challenge, growth and change, not least in the sale of the Trust's property al 73 St Gil8s Street, Northampton, and relocation of all services to the University of Northampton Innovation Centre, Green Street. There were many reasons for the property sale and move. Faced with a real challenge lo the public health funding landscape. lo charitable finances and service delivery in 2023124. MHT needed to release capital to ensure ¢ash-flow, contlnuity and investment in its service infrastructure. Moving lo the University Innovation Centre as short-lerm tenants has enabled MHT lo achieve these ambiticins as well as to make savings in propety overheads and outgoings. The primary focus throughout this period of change and relocation, has been to ensure the continuity of Dr 5eNices to clients, students, staff and supporters. MHCS Gontinued and continues to offer low cost subsidised counselling to everyone who is referred, accepting only donations for the work of the Manna House Trust. On& important significant change was from Complex Sliding Scale of Fees, dependent on household income, to a more simple 'honestiy' scale called Pay What You Can Afford. This suggests three levels of donations can be made- Supporter, Standard, Supported- starting at £20 per session and rising to £55. Furthermore, with the thanks of supporters, churches, commissioners and charitabl8 grants, many clients were able to be seen according lo bursaries and thus receive counselling free. Here we must express our thanks to the Mental Health Northants Collaboration IMHNCI for commissioning counselling and wellbeing services through their Primary Care Interventions/Public Health funding atTrd also lo West Northampton Council for a Discretionary Community Funding Grant IDCFGI in support ofmen ofworking age, and a Creation Of Nèw Volunteering Opportunities through Social Actlon Project Grant ICONVOSAPGI for our sp8cific GRT work. We are also grateful to Ihe Northampton Communily Foundation for thelr support in successful grant applications and to a number of other grant making bodies. In 202412025 MHCS provided 1,263 counselling sessions to over 198 clients. MDSt clients received between 6 - 12 sessions with some significantly more, depending on need and the presenting issu8s. We ¢or)tinued lo experience 8 significant number Df 'late cancellations, and
THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES 'did not attend sessions, r8corded at 183, at a cost to MHT of £8,235. However, this was significantly less - 51.20/0 decrease - than in previous years. We understsnd th81 this in large part was due to the mitigations and support that we had put in place following a National Lottery Community Fund award to research the reasons for LC and DNAS in 2023124. Referrals received during this reporting period lotalled 110 with the majority being self-referrals, frum family and friends, and from GP pracliceslsocial prescribers. The wailing list in March 2024 stood at 36 clients. Twelve months later this fell lo 15 clients with the expectation that they wciuld be seen by one of our counsellors within thrèe lo four weeks from referral. Staffing levels 2nd the nominal role did, however, fluctuate and MHCS experienced a reduction in the overall availability and numbers of staff and volunteer counsellors, resulting in the need to further employ paid sessional counsellors. In March 2024 the nominal role stood at 5.1 Whole Time Equivalent (seven staff members including four staff counsellorsl, 5 sessional counsellors, 6 volunteer counsellcirs and 2 training tutors. In April 2025 the figures stood as 3.9 WTE (five staff members including two Staff counsellorsl, 6 sessional counsellors, 7 volunteer counsellors, 10 student counsellors and 3 training tutors. MHCS also benefilled from a rise from 4 counselling supervisDrs under contract to 6 supervisors and 2 staff in supervision training. Demographically, the ratio of clients from Northampton postcodes fell to 40 % of total, with a rise to 170/0 from Daventry postcodes, 110/0 Wellingborough, 8 /0 Soulh Northants, 8,/, Kettering and 14Qlo Corby. As well as providing counselling services, MHCS also offered free wellbeing workshops on depression, peer support, anxiety, anger managem8nl, stress and emotional resilience, life transitions, self-awareness, food and mood, forgiveness and depression. Primarily these have been provided through membership of the Mental Health Northanls Collaboration Wellbeing Education Network IWEN)- 14 courses of between five lo six sessions each delivered during this period. In 8dditlDn MHCS has also delivered ils own Wellbeing Programme of workshops lin-person and remotel lo a number of other charities. organisations and individuals, as well as weekly in-person peer support grDUPS and a monthly Café Club run by volunteers. MHT has remained determined lo continue lo provide cost effective ways into counselling training and practice, by delivering accredited low cost courses to students training lo be counsellors, supervisors and pastoral care workers of the future. As a training centre we welcomed students trom many backgrounds and educational experiences on Level 2, 3 and 4 CPCAB validated courses. The transition from the Open Collegè Network to CPCAB accredilaliDn began in 2021122 and was completed in 2023124. During this reporting 2024125 period, fourteen students on the two year training course started their clinical placements with ten choosing to complete this at MHCS. A further thity students completed Level 2 and thirteen studenls the Level 3 training. Matters Arising & Development Planning 2024125 was a year of significant challenge and change especially with regards Ihe sale of property and relocation. MHT and MHCS have been on a journ8y of transition as the Trust has sought to nurture and nourish its roots. embrace a more robust governance framework and develop a new financial model in readiness for planned growth. The Trust was nominated as the
THE MANNA HOUSE TRUST REPORT OF THE TRUSTEES Bishop Of Pel8rborough's Charity of the Year, ran a fundraising appeal among its supporters and participated in concerts and events lo raise profile. In 2024 the Trust Board agreed significant infrastructure resourcing in the purchase Df a new client reporting system, moving from a predominantly pgper-based model to a secure on-line one. a SAGE accounling package lo bring finance in-house, an upgrade lo the telephone system lo ensure easier remote access to receive client refeals, an extension to counselling hours to evenings and weekends, and an update to the website. Alongside this investment the Trust Board agreed that the remainer of the property sa18 proceeds should be designatÈd to the purchase of a new longer terrn home for MHCS. This is a significant project and one which the Board is focussed. Sale money has been invested in secured Charity Bonds for the lime b8ing. In many ways we continue to feel the effects of Covid, the cost of living crisis and increased economic, employment, political uncertainty and insecurity- For those who we seek to serve in our community. it is people at the lowest end of the socio-econolC spectrum that refer lo MHCS as a trusted provider. Even though a number of speclfic service projects have been developed - Waiting List Reduction, Cost of Living InitiativÈ, Gypsy, Roma, Traveller Suicide Prevention and Couns811ing Service. Volunteer Listeners Project, Counselling Bursaries and Older Peoples Project - MHCS has continued lo experience higher numbers of longer lern clients with complex mental heamh needs, with people requiring longer term counselling care and support. Since the pand8mic and as people emerged from lock down and a return to "nomal" routines, there have also been many challenges to face such as loneliness, bereavernent, Ioss of integration, loss or challge of emplDym&nl and employment practice5, loss of confidence. The Trust remains committed to providing safe spaces for people to talk to professionally trained counsellors and menlal healthcare practitioners. to discover. rediscover or recover that which makes life worth living. MHCS continues to offer fre& well-being workshops and deliver CPCAB accredited courses and remains detemiined lo serve the community by providing services Ihal are safe, effective, caring. responsive and well led. Finan¢ial revlew The net incoming resources of the Charityfor the year amounted to (£55,087) as set oul on page
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 lo cover 3 10 6 months expenses. This WDuld negate the need lo realise fixed assets due to unforeseen difficulties. Trustees and members of the committee The trustees serving during the year were.. Mr V G Winchcombe Ichairl resigned 1913125 Mr D V Hill (chair) pmr K T Davidson (Honorary Pre5idenll Mr E P Harding (representative of the Parochial Church Council for the Parish of St Giles) Mr L E Thomson Mr G Pritchard Mrs E M Sturgess Mr N Purvey-Tyrer ICE0} Mrs H Goff (Clerk to trustees) ceased to be clerk 04109124 Mr R Ombui Dr I While from 9110124 Principal address The Innovation Centre University of Northarnpton Green Street NN1 1SY Independent examiner James Parsons FCCA Sawford Bullard Accountants The Old Mill Blisworth Hill Farm Stoke Road Blisworth Northampton NN7 3DB Bankers The Co-operative Bank PIC 1 Balloon Street Manchester M60 1GP On behalf of the trustees 24" September 2025 Dave Hill Chairman Ilnteriml & Hon Treasurer
THE MANNA HOUSE TRUST INDEPENDENT EXAMINER'S UNQUALIFIED REPORT TO THE TRUSTEES I report to the charity trustees on my examination af the Iir)ancial gtatements of The Manna House Trust I'the charily'l for the period ended 31 March 2025 which are set out on pages 1 to 14. Responslbilities and basls of report As the charity's trustees YOLJ are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 I'lhe Act'i. 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 14515)Ib} of the Act. Independent examiner's stat9ment I have completed my examination. I confirm that no material matters have come to my attention in connection with the &xamination giving me cause to believe that in any material respect.. 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 sel out in the Charities {Accounts and Reports) Regulations 2008 other than any requirement that Ihe 8ccounls give a 'true and faiff view which is not a matter CDnsidered as part of an independ8nl examination. I have no concerns and have corne across no other m8llers 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. James PaOnS FCCA Samrford Bullard Accountants The Old Mill Blisworth Hill Farm Stoke Road Blisworth Northampton NN7 3DB 24th September 2025
THE MANNA HOUSE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted funds Restricted funds 2025 2024 118 months) Note Incoming resources Donations and legacies received 76,610 5,500 82,110 103,382 Council contracts 34,461 34,461 60,643 Counselling course and contract fees 71,939 71,939 158,607 other income 519 519 1,252 Inlerest received 2,521 2,521 2,917 Total income and endowments 151,589 39,961 191,549 326,801 Resources expended 1198,4301 148,2061 1246,6361 1377,4951 Net loutgoinglincoming resources 146,842) 18.2451 155,0871 150,6941 Balances at 1 April 2024 489,445 13,301 502,746 553,440 Balances at 31 March 2025 442,603 5,056 447,659 502,746 Adjustments have been made to prior year headings. A reallocation of £95,852 from Grants received from local councils to Counselling courses and contract fees due lo a misallocation of contracts received in the previous year. This had had no impacl on Ihe loss recorded.
THE MANNA HOUSE TRUST BALANCE SHEET AT 31 MARCH 2025 2025 2025 2024 2024 Note Fixed assets Tangible fixed assets 1.557 385,797 Investm8nt in subsidiary 1,557 385,797 Current assets Debtors 8,782 13,721 Cash at bank and in hand 444,530 117,496 453,312 131,217 Creditors." dLJe within one year 17,210) (14,2681 Net current assets 446,102 116,949 Totsl assets less current liablllties 447.659 502,746 Creditors: due after one year Total net assets 447.659 502,746 Income funds Reslricled reserves 5,056 13,301 Unrestricted reserves 10 442,603 489,445 Total charity funds 447,659 502,746 These financial statements were approved by the board of trustees and committee Dn 24th September 2025 and are sSgned on behalf ofthe board by.. ¢sKJ Vtr-. Dave Hill Chairman {Interim) & Hon Treasurer
THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1. General inforniation The charity is a registered charity in England and Wales and is LAnincorporated. The address of the principal officè is The Innovation Centre, University of Northampton, Green Street, NN1 ISY 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 IFRS 1021 (Charities SORP IFRS 10211 and the Charities Act 2011. 3. Accountlng pollcles 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 15 the functional currency of the erltity. Cash flow statement The charity satisfies the criteria of being a qualifying enlily as defined by FRS 102 and has taken advantage of exemption in respect of not preparing a cash llow statement. Going concern There are no tnaterial 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 resourc85 All incoming resources are included in the statement of financial activities when entitlemenl 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.. incotne from donations or grants is recognised when there is evidence of entitlement to Ihe gift, receipt is probable and its amount can be measured reliably. legacy income is recognised when receipt is probable and entitlement is established.
THE MANNA HOUSE TRUST NOTE5 TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 illcorne from donated goods is measured at the fair value of the goods unless this is impractical to measur& reliably, in which case the value is derived from the cost to the donor 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 fDr the contribution of general volunteers. income from contracts for the supply of services is recognised with the delivery of the contracted servi. This is classified as unrestricted funds unless there is a contractual requirement for il to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted. Resources expended Expenditure Ss recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under h&adings of the slatemènl of financial activili&s 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 activitiès that knrther i& charitable aims for the benefit of its beneficiaries, including those support costs and costs relating to the governance of th8 charity 8PPOrtioned lo charitsble activities. other expenditLJre includes all expenditure that is neither related tD raising funds for the charity nor part of its expenditure on charitable activities. Ail costs are allocated to expenditure categories fleCtIng the use of the resource. Direct costs allribulable 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 lax is not recoverable by the charitable company, and as such is included in the relevant costs in Ihe 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 useftil lives as follows= Freehold land and buildings Nil OfFIc8 equipment 250/0 on reducing balance Computer equipment 33.30/D Straight Ilne ID
THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 4. Resour¢es expended Unrestrl¢ted funds Restrlcted fund$ 2025 2024 118 monlh$l Salaries 128,221 37,924 166,145 271,182 Staff training Counselling course and contract expensès Consultancy fees and fund raising Volunteer expenses Staff costs 2,247 2,886 5,133 10,225 9,160 4,583 13,743 12,760 15,244 2,070 2.070 6,854 Travelling costs Renl 1,088 1,088 1,128 20,276 20.276 25 Room hire 3,376 1,124 4,500 Rales and water charges 1.781 1,781 3,489 5,725 Insurances 1,251 1,251 1,723 Storage costs Propety repairs and maintenance 1,723 4,911 4,911 8,224 Light and heal Bank charges Telephone, intemet and offic8 costs 2,654 2,654 9,945 211 211 29 10,724 14,651 9,600 1,124 Independent examiners fees Professional fees and subscriptions Sundry expenses and cleaning Profiuloss on disposals Depreciation 1.800 1.800 2,700 6.469 6,469 11,230 300 565 865 2,814 903 903 752 389 389 518 198,430 48,206 246,636 377.495 li
THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 5. Tangible fixed assets Freehold land and bulldirkgs Offl¢e equipmènt Tot41 Cost 1 April 2024 Additions 383,699 20.657 404,356 Disposals 31 March 2025 (383,6991 (18,2301 2,427 1401,9291 2,427 Depreciation 1 April 2024 Charge for pertod On disposals 31 March 2025 Net book value 18,559 389 18,559 389 {18,078) 870 118,0781 870 31 M8r¢h 2025 1,557 2,098 1,557 385,797 31 March 2024 383,699 6. Debtors 2025 2024 Amounts falling duo within one year Trade debtors Other debtors 1,767 7,015 8,782 Prepayrnenls and accrued income 13,721 13,721 Amounts falling due after one year Total debtors 8,782 13,721 12
THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 7. Creditors due within one year 2025 2024 Trade creditors 978 551 Other creditDrs 6,232 13.717 14,268 7,210 8. Creditors due after one year 2025 2024 other loans 9. Restricted reserves 2024 Incoming resource Resour¢es expended Transfer 2025 Counselling fund 13,301 39,961 148,206} 5,056 10. Unrestricted funds 2024 Incoming re59urGo Resources expended Transfer 2025 General income fund 489.445 151,588 (198,4301 (380.0001 62.603 Designated fund - Building Designated fund - other 315,000 315,000 65,000 65,000 489.445 151,588 1198.4301 442.603 13
THE MANNA HOUSE TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 11.Analysis of net assets by fund Designated Unrestri¢ted funds Restricted funds 2025 Tangible fixed assets Current assets 1,557 3,726 64,530 (7,2101 1,557 8,782 444,530 17,2101 5.056 Cash at bank 380,000 Creditors due within one year Creditors due after one year Al 31 March 2025 380,000 62,603 5,056 447,659 12. Transactions wlth trustees No 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 c>r expenditure for the year. 14. Operatlng lease commitments The total future minimum lease payments under not-cancellable operating leases are as follows: 2025 2024 Not laterthan 1 year Later than 1 year and not later than 5 years 12,947 3,534 16,481 12,818 5,879 18,697 14
THE MANNA HOUSE TRUST INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 2025 2025 2024 2024 118 monthsl 118 rnonthsl Income Donations and legacies received Grants received from local councils 82,110 34,461 71,939 519 103,382 60,643 158,607 1,252 Counselling COLtrse and contract fees Other incom& Interest reiVed 2.520 191,549 2,917 326,801 Less overheads Salaries 166,145 5,133 271,182 10,225 Staff training Counselling course and cc)nlract expenses 13,743 12,760 Consultancy fees & fundraising Volunteer and staff expenses Travelling costs Rent 15,244 6,854 1,128 25 2,070 1,088 20,276 4,500 1,781 1,251 4.911 1,723 2,654 211 Room hire Rates and water charges Insurances 3.489 5,725 8.224 Pfopety repairs and maintenance Storage costa Light and heat Bank charges Telephone, internet and office costs Independent examiners fees Professional fees and subscriptions Sundry expenses and cleaning PrDfrtlloss on disposals Deprecialion 9,945 29 10,724 1,800 6.469 865 14,651 2,700 11.230 2.814 752 903 389 518 246,636 377,495 15
THE MANNA HOUSE TRUST INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Net surplusl{deflclt) for year 155,087) 150.6941 This page does not form part of the slalutory accounts. 16