**The Manna Society Annual Report 2020 – 2021** _**Working with homeless people & those in need**_ 1 ## **THE MANNA SOCIETY** ## **12 MELIOR STREET, LONDON SE1 3QP. TELE: 020 7357 9363** **Website:** www.mannasociety.org.uk / **Email:** mail@mannasociety.org.uk **Facebook:** www.facebook.com/TheMannaSociety **Twitter:** @MannaCentre **Registered Charity no: 294691** ## **CONTENTS** |**Manna Society Committee Members**|**2**| |---|---| |**The Ethos of the Manna Society**|**2**| |**Director’s Report: Bandi Mbubi**|**3-5**| |**A small anthill: Karolina Muszynska**
|**6**| |**Review of Advice & Welfare service: Margaret Shapland**|**7-10**| |**On surviving a plague: Eleanor Smith**|**11-12**| |**Treasurer’s Report: Bill Dodwell**|**13**| |**Statement of Financial Activities:**|| |**2020-2021: Income & Expenditure**|**14**| |**Balance Sheet as at 31 March 2021**|**15**| **Patrons:** Most Rev Kevin McDonald, Retired RC Archbishop of Southwark, The Rt Revd Christopher Chessun, Anglican Bishop of Southwark. ## **Committee Members** - Cha Power ……………………………………………………………….……….. Chairperson - Bill Dodwell ………………………………………………………………………. Treasurer - Sarah Coates …………………………………………………………………….. Secretary (Standing down, Sept 21) - Tony Charlton, Nannette Ffrench, David Mendez & Alex Weightman The _**Manna Society**_ began in 1982 and formed under a constitution in 1988 (amended in August 1989). The Society’s objects and purpose: _**‘to relieve poor persons who are homeless and/or unemployed by the provision of food, shelter and other forms of Christian care with the object of promoting the physical, mental and spiritual welfare of such persons and of improving their conditions of life.’**_ **(Constitution No 2a)** ## **The Ethos of the Manna** Our vision is the creation of a just society that respects the dignity of every individual. The Manna Day Centre is a place of unconditional acceptance. Our task, as we see it, is not to judge but to love. We aim to respect the dignity and worth of each person with whom we come in contact. Each and every one has an intrinsic value that deserves to be respected. No one is dispensable. Our task is to feed and care for homeless people and those in need who seek our help but we cannot be content with this. We must also seek to challenge the structures of society that lead to homelessness and poverty. 2 ## **An incremental journey towards a pre-Covid-19 level of services By Bandi Mbubi Manna Centre Director** Throughout the pandemic, we have changed several times the way we deliver our services in compliance with government guidelines on infection control whilst remaining true to our mission of helping to address the needs of homeless people during these difficult times. As you may remember, at the beginning of the pandemic, during the first lockdown, we set up and run a Meals on Wheels project and were able to cook an average of 100 meals per day at the Manna Centre, with Southwark Council providing the funding and, its Pest Control workers, delivering the food for us to homeless people placed in temporary accommodation. During the same time, we continued to offer housing and welfare advice by telephone to an average of 100 people per month. Once restrictions were first eased in July 2020, we introduced a new regime which ran for about a year, from 1 July 2020 to 23 June 2021. Unlike in previous years when we closed the Manna Centre during Christmas week, this year we decided to carry on working as there were no day services available to replace us like in previous years. During Christmas week, our telephone advice service was opened for three days out of five and on Christmas day, we served 76 meals. In preparation for most legal restrictions being lifted on 19 July this year, we expanded our shower facilities service, from 23 June, to allow people who came to have a shower to also be able to sit around and have a cup of tea, or coffee, and a sandwich. We limited this service to street homeless people in order to have manageable numbers to comply with Covid-19 infection control measures. **Breakdown of services from 23 June 2021** ||**Breakdown of services from 23 June 2021**| |---|---| |**Services**|**Main activities**| |Drop-in for
rough-
sleepers only|Maximum capacity to accommodate 12 people at any one time Monday to
Sunday: 8 am to 9:30am –On average 4 or 5 people used this service
Tea or coffee & a sandwich
Washing & toilet facilities, with a maximum of 6 Showers per day, Monday to
Sunday: 8 am to 9:30 am
*Everyone required to either scan the official NHS QR code or provide us with
their name and contact phone number or email. If not, they are refused entry.| |Takeaway
Meals for All|A hot meal and a sandwich to approx. 130 people Monday to Sunday:**10:30**
**am to 1pm**
Strict safe social distancingenforced byserverystaff.| |Housing and
Welfare|Telephone advice: 020 7403 1931 (option 1) - Monday to Friday: 10am to
1pm
Clients with appointments seen via laptops at the centre, on Zoom, Monday to
Friday: 10am to 1pm| |Clothing
Service|Clothing request slip available Monday to Sunday,**10.30am to 1pm**
*A clothing request slip needs to be filled. Client is contacted when clothing is
readyfor collection| 3 |Mail for
registered
clients|Correspondence given when claimed by client Monday to Sunday:**_10:30am to_**
**_1pm_**
Please note client needs to have been registered to receive mail at the centre.
*******_Rough-sleepers can also collect their mail during the drop-in from 8 am_**
**_to 9:30 am_**| |---|---| |Nurse Clinic|Wednesdays onlyfrom 10am to 1pm| The Covid-19 Pandemic has continued to wreak havoc and influence the way we lead our lives. Almost 17 months after the first UK lockdown, even after most legal restrictions to control infection have been removed, we are still talking about how to manage the pandemic. Thankfully, the numbers of deaths have significantly gone down in large part due to an assertive vaccination drive across the country. The hope is that even the infection rate, which still remains high as a result of the delta variant, will also go down over time. At the beginning of the pandemic, during the first lockdown, many of us who work with homeless people feared that homeless people would be hardest hit by the virus. We wondered how they would be able to access services during a time when most services, including charities, were closing down or scaling down. Whilst most people who live in poverty have been hardest hit by the pandemic, as the Joseph Rowntree Foundation reported earlier this year, most homeless people have largely escaped from severe hardship. A government scheme, called Everyone In, has supported 37,000 people, in total, to get into emergency accommodation since the first lockdown in March 2020, according to government figures published in May this year. Out of those, 26,000 people had already moved on into settled and supported accommodation, with 11,000 people still remaining in emergency accommodation, mostly hotels, awaiting to move on into settled and supported accommodation. However, this generous scheme, Everyone In, effectively ended in June this year, with government ordering councils to close hotels they used to house homeless people during the Covid-19 pandemic as a condition of the latest round of rough sleeper funding from government. This change follows government plans to reduce rough sleeper funding to councils from £335.5m to 254m in 2021/22, creating a shortfall of £82m. This move has been criticised by Lord Bob Kerslake, chair of the Commission on Homelessness and Rough Sleeping, as it would remove greater flexibility and responsiveness with which providers have acted to address the needs of homeless people. The Commission on Homelessness and Rough Sleeping has warned that there may be a surge in homelessness and rough sleeping should the government reduce funding. Similarly, it has advocated for government to maintain the £20 uplift in universal credit and the change in Local Housing Allowance it introduced during the pandemic in order to prevent homelessness and rough sleeping. This is because affordability of living is a key factor of homelessness. Amidst changes taking place across the country, inevitably affecting homeless people, including the lifting of most Covid-19 legal restrictions, we are incrementally reintroducing services similar to the ones we run before the pandemic struck to ensure that the needs of our service-users are properly addressed. But we are doing so in a way that still keeps into account risk of infection from Covid-19 to both staff and service-users. So although the final result may look like the table below, it may take us a while before we get there. 4 ## **Planned breakdown of services to pre-Covid-19 level** |**Services**|**Main activities**| |---|---| |Food served
indoors for
between 120 and
150 people per
day|Monday to Sunday
8:30 – 10am: Sandwiches from Pret A Manger
10 – 11am: Porridge, cereal or baked beans
11:30am – 1:30pm: Lunch| |Shower and
washing facilities
in constant use|Monday to Sunday
8:30am – 12:30pm| |Clothing Store|Monday & Wednesday
30 tickets given out on a first come first served basis from 7:30am
10 – 11:15: 3 items of clothingto eachperson| |Healthcare|*Nurse Practitioner: Monday & Friday
Podiatrist: 1stand 3rdTuesday of the month
*Mental health - the START Team: 2ndand 4thTuesday of the month
*Osteopathy - University College of Osteopathy: Wednesday| |Housing and
Welfare Advice|Monday to Saturday
(Look out for detailed information in advice workers’ reports)| |Computer
Sessions|Monday to Friday
10:30am to 1:00pm: approx. 15 people per day| It will be 40 years, next year 2022, since Nannette Ffrench founded the Manna Society. It is time for us to take stock of what we have been doing as an organisation, celebrate our work with homeless people, reflect on our shortcomings and make improvements where we can. We will keep you informed of any plans to mark our 40[th] anniversary. Over the years, we have come to realise that the Manna Society has affected us all in many different ways, clients, workers and supporters, alike. We always feel encouraged to learn about people’s experiences and memories of our work together. So if you would like to share your memories or experiences to mark our 40[th] , please let us know. They say that a crisis brings the best or the worst in people. As a manager, I feel that this pandemic has brought the best in our team. We have had to rely on each other a lot more than we would otherwise do in normal times. This has enabled us to offer a viable and reliable service even at the height of the pandemic. Special thanks to our trustees for their responsiveness and quick thinking throughout the pandemic and their formidable support to staff. Thanks to you all our donors and supporters of all shapes and sizes, whether Christians, or simply people of goodwill, churches, schools, grant-making trusts and companies. Thank you to Southwark Council for funding two thirds of our Housing and Welfare Advice Service. Thank you too, as always, to the Archdiocese of Southwark who continue to support us with the provision of a long-term lease for our building, and recently giving us a two-year grant to cover rental costs of a new food storage room after we had to give up the one we had been using for the past 6 years. 5 ## **A small anthill** ## **By Karolina Muszynska Housing & Welfare Advice Worker** I am writing this article from the middle of nowhere, from a forest cottage in Poland. My annual leave is ending soon and as I have been here for almost three weeks, I feel quite detached from work and my life in London. I feel spoiled by beautiful surroundings, quietness and lovely, sunny weather. I stopped reading the news and have no idea what is happening in the world right now. Instead, I am watching the fascinating life of insects and birds - what a bliss! How to summarise this awkward, pandemic year at Manna. A year that completely changed our ways of offering services to those in need. A year in which we had to close our door to vulnerable people to protect them and us. I am looking back pretty amazed at how well we adjusted and how much we have still managed to do for people, considering the circumstances. Figuring out how to provide a safe service during the pandemic and overcoming obstacles together has also proved that we make quite a good, cooperative team at the Manna. I like to think of Manna as a small anthill, where everyone’s work is equally important and everyone brings different skills to the table. I like the fact that all the decisions about our functioning during the pandemic were taken together and everyone could have their say. Last year was like one great team building exercise for us and we passed this test with distinction. Reflecting back, I am also quite proud that we managed to offer a limited almost “face to face” advice service in the centre. We gave people access to a confidential space with a laptop so we could offer an advice session via a video conferencing app. From what I have observed and heard it made a huge difference to many of our clients. During the pandemic most services were offering either a telephone or an online service, which is great if you have a mobile phone, internet access and skills to use it. Some of our clients have none of these so it is difficult for them to deal with simple, straightforward things like for example registering with a GP practice or booking their Covid vaccine, without our help (many of GP surgeries are asking for an online registration). Another highlight of the year was how our servery team took care of our old customer, e.g. an 80 year old disabled woman Abby, who lives nearby. Abby has been using our centre for years, she used to come here not just for meals but also for social reasons as she lives on her own and is quite isolated. Abby is very chatty and she loves to laugh and to joke. Shortly after we had to close our doors and move to a takeaway meals service, Abby’s ability to walk decreased to the point that she was no longer able to come to pick up her food. My colleagues responded to this by agreeing to deliver meals to her every day. She keeps calling us every day and expressing her gratefulness for that. Also well done for our cooks. Their work has changed significantly. Their working hours changed and they had to come to work earlier to make sure that the meals were ready to be given out from 10:30am. In addition, they had to work most of the time on their own as we had asked our volunteers to stay at home for their own protection, during the stricter part of the lockdown. It was quite intense period at work for them especially. As they say: “Every cloud has a silver lining!” and I think that the pandemic has tested us and we did well and learned a lot from it. I know I am blowing our own trumpet here but the Manna staff is far too modest to do it and the world has to know how great they are! � 6 ## **From the bunker – a final hooray – is it? By Margaret Shapland Senior Housing and Welfare Advice Worker** ## _**“This pandemic has magnified every existing inequality in our society – like systemic racism, gender inequality, and poverty,”**_ **Melinda Gates** You might have come across a series of blogs we produced entitled “From the bunker” written whilst the centre was closed from April 1[st] to 16[th] June 2020, when we were emerging from our first experience of lockdown, where we were only able to offer telephone advice via one worker. Since then, we have been gradually reaching out to clients to deliver a fuller but necessarily different kind of service –involving a mix of face-to-face booked Covid-safe booked appointments, telephone advice and advice via email and sometimes text! It does seem as though Melinda Gates observation speaks to our experience of working with a group of individuals whose lives are almost always on a knife edge and for whom the pandemic has resulted in a starkness in lack of choice as jobs are lost and Covid stalked our streets putting those already on the bottom rung of our economic ladder (aka the homeless community) in even greater disadvantage. We are here to reflect on what we, in the Advice & Welfare service at the centre have done over the past year to maintain our relationship with our clients, create new relationships to those who have sought our help as new clients and to produce outcomes that help them to live through the pandemic and support them with those issues facing them in a very challenging environment. We have reviewed the year against the context of a recent report published by LSE entitled “Homelessness and rough sleeping in the time of Covid-19”. So, let’s start with a review of the past year and reflect on what we have learned. ## **Number of clients seen by the service:** The number of nett clients we met amounted to 497 this year. If we look at the numbers that have metaphorically “walked through our doors” across the twelve months from April 2020 to end of March 2021 amounted to 1073 as many made repeat visits to us across the months. For the first two and a half months, we helped clients via the telephone and email mostly. From June 16 2020, we offered an appointment-based service which was triaged via the telephone so that a decision could be made as to whether we could answer the client’s need or whether a face to face Zoom session at the office was needed. The most that the two advice workers providing the face to face meetings were able to offer were 3 appointments each worker per session in order that Covid regulations could be adhered to and the safety of everyone concerned was preserved. Overall, we offered 422 sessions between the three of us out of a possible 490 – 86% of all available sessions. From our point of view, it was critical that the service was able to have a more robust presence for a number of reasons – because people were being made homeless through lack of employment; by being excluded by friends that they had been living with for fear of Covid and other reasons such as domestic violence exacerbated because of lockdown. We wanted to be more present because of our desire to be back supporting our clients in whatever way possible. We provided 3,685 consultations across topics as broad as welfare benefits, housing, debt management, and help with grants among other issues. We will try to assist with almost any issue that clients bring to us – if we cannot directly help, we will signpost or arrange appointments with services that are able to assist our clients. This is particularly true of clients who have immigration issues as we are generalist advice workers and do not have accreditation with the OISC (Office of the Immigration Services Commissioner) to give immigration advice. We work and partner with a number of immigration services that are able to 7 help our clients – that said, it is an area where there is enormous pressure on all immigration services that are free at point of entry or finding an immigration solicitor to represent them. ## **Gender:** There are, of course, many descriptors to describe gender but the majority of our clients choose to describe themselves as male or female. Male clients are our single largest group and account for 76% of all clients. Female clients stand at 23.55% and the remaining clients chose not to disclose or classified themselves as transgender. Compared to the number of clients using our takeaway food service, our advice service has a considerably larger percentage of female clients. Our most recent survey in April 2021 for those using our food service, found just 4 female clients out of a total of 111. There are a number of reasons why this might be so – a) Many female clients tend to be among the “hidden homeless” staying with friends or distant relatives and thus do not make regular forays into day centres such as ours b) Some of our female clients prefer the appointment led approach c) there is wide “word of mouth” recommendation of our centre among various communities. ## **Age:** We work with adults from 18 upwards - when we meet with any clients who are under 18, our obligation is to help them to link in with Social Services. We place no upper limit on the age of our clients. That said, our largest group of clients fell into the 26-35 age range – 29% followed closely by those aged 36-45 (23%) and 46-55 (21%). 15% fell into the 55+ age group. This year many of our older clients who have come originally from the European Union and have needed our help in moving forward with applications for EU settled status as the closing date for applications was 30[th] June 2021. ## **Where do our clients come from?** Demographically, the largest single group in terms of ethnicity were clients of African heritage at 48%; this group being more than twice the size of the next largest group which are clients who classify themselves as “White-Other” at 23%. The majority of those who term themselves “White-Other” are from the European Union and again is more than double the size of the third group who are White British clients – at 10%. Research from the Institute of Race Relations tells us that BAME groups are much more likely to be in poverty (that is, have an income which is less than 60% of the median household income). The Centre for Social Justice Report – Facing the facts: Ethnicity and disadvantage in Britain reports that there is an unexplained disparity between the median hourly pay between ethnic minority workers and White British Workers. The pandemic – it suggests, is more likely to hit those in unstable employment – it cites one report that found that ethnic minority millennials are 47% more likely to be on zero hours contracts compared to their White peers, In August 2020, it was officially announced that the UK was officially in recession for the first time in 11 years; research has shown that the last recession disproportionately affected ethnic minority individuals. Prior to the pandemic, employment rates among ethnic minority groups were climbing in a positive direction. The fear is that the experiences of the last recession, ethnic minority groups bore the brunt being among the first to lose employment and the last to be re-employed. ## **Status:** Over this last year, the largest single group approaching us for help were British citizens who comprised 28% of all clients seen. This was followed by those with refugee status at 23% and EU clients at 20%. Many of our refugee clients need our support in finding housing following the granting of their status in UK as any support from the Home Office in terms of housing ceases soon after the granting of leave. 8 The Refugee Council published a report called “28 days; Experiences of New Refugees in the UK”. This research explored the impact on the interviewees. None of those interviewed had accommodation at the end of the 28 day period after their leave was granted. There is no doubt that the need to react very quickly to arrange benefit support if necessary, bank accounts etc. which allow organisations such as ourselves to find them accommodation and waiting for those requirement to drop into place (Universal Credit still has an initial period of about 5 weeks to process new claims) can create anxieties and distress. It is definitely the case that voluntary organisations play a large part in supporting those relatively new to our country that help in their transition. Many are unfamiliar with the systems operating in their adopted country and facing language barriers in understanding and accessing our bureaucracy. It is not a compulsory question but we do ask our clients about their country of origin. Of the 269 client who answered, the single largest group were those from Eritrea – 29%. Human Rights Watch reported in 2021 that the government continues to be one of the world’s most repressive regimes with widespread forced labour and conscription to the army. There are restrictions on freedom of expression and religious freedom. From what we understand, this is a community where “word of mouth” is a primary means of learning about services. This comes via social media among the younger refugees but also through churches and community groups. This year too, has been significant in that our EU citizens have been required to make applications for settled status in the UK. Before the pandemic, we were able to provide an in-house service with 2 organisations assisting our clients with immigration issues and EU settlement. Covid-19 effectively put an end to an on-site presence but we have been able to continue to make referrals as the settlement process is considered to be an immigration issue. Many of our EU clients currently fall into the older age groups who are less digitally confident. ## **Housing:** This is a major part of the Advice & Welfare team activity. This year, it had been even more critical. In the early part of the year, the focus was very much on participating in the “Everyone In” programme to make sure that anyone who approached us who had ended up rough sleeping – many of whom were rough sleeping for the first time were provided with a roof over their heads while lockdowns prevailed – this accommodation was the hotel style accommodation available through local authorities. It was the case that many housing providers were not taking referrals particularly hostels and shared housing providers to protect their existing residents. We were also struck by the way in which night shelter provision over the winter period changed. Many to whom we had referral rights chose to link in with local authorities to provide a different model of accommodation. We estimate that our ability to offer that style of temporary accommodation was reduced by 75%. We hope that in the forthcoming winter season, we will have increased access again. Of our nett clients (497), 291 were seeking housing support of some kind. Over the last financial year, we found accommodation of some kind for 72% for those clients. We continue to seek out new sources of accommodation that we can offer our clients and means of supporting them financially to access accommodation. There is an ever changing landscape where housing providers change the criteria on which they are able to accept clients which mean we have to be continually searching for further opportunities. ## **The more personal aspect:** I wanted to finish on some of the casework. There are two I particularly want to mention – one with a very happy conclusion and one less so. 9 Under the sub-section on gender, we reflected on the fact that our clients largely identify as male or female. We were approached by one client who was openly transgender to help them with a housing issue which had escalated due to the fact that they were transgender. This client – let’s call them Clarice had been on the local authority’s housing register for some years. You may or may not know that a local authority housing register has various bands based on an assessed priority. Clarice had originally been placed in a bidding band that was 1 band above the lowest band due to the medical issues she presented with at that time. Of her own volition, she requested a re-assessment which resulted her being placed in the lowest band, having been regarded by the local authority’s medical assessor as being in suitable accommodation. She approached us after the review date had passed. So, we needed to start from scratch. It was clear that she was not in suitable accommodation as she was experiencing severe emotional trauma due to the escalating aggression from her flatmate which resulted in her being unwilling to leave her room in the flat they occupied. Over the period since she first joined the housing register, her mental health had deteriorated significantly. We explored the situation and gained support from her clinicians, counsellors and organisations that are set up to work among transgender individuals to help us provide the most effective case. We put forward a case based on her vulnerability. It took some months to get a decision and then we received an email from her. It read _“I really hope this email of mine finds you well. I really can’t THANK YOU enough for what you have done for me. I got offered one bedroom flat from a Housing Association Group. All this happen after the (Name of council) received your letters on my behalf. Thank you so much for everything and for being there for me you and your amazing team, coz you really have changed my life”_ Another client – let’s call him Mateo. Mateo had been fighting a battle to regularise their immigration status. It had gone through three different applications to the Home Office but had not succeeded. We have known him for some years and have supported him in a number of different ways – financially through grants or through our own financial resources or finding sources of temporary accommodation as he had no access to housing for long periods, finding legal advice for his immigration issues, food and clothing through our day centre. Alongside that, we tried to offer some emotional support as it can be a lonely place to be if you are without status in the UK. Finally, after the third application failed, Mateo decided to take up the offer of an Assisted Return through the Home Office. The last thing we were able to do for him was to obtain a grant so we could purchase weather-appropriate clothing for his return home. We were so sad about this outcome. Mateo wrote to us _“I want to thank you enormously for all your help. With you by my side I felt protected all the time. You will always be in my heart. Thank you very much for your help. Take good care of you as I would love to see you when I come back to England with a visa.”_ What I realised is that these responses belong to you – dear reader. Without you backing us, we would not be able to do this work. We appreciate it so much and as you can see, so do those who cross our path. If we are to learn one thing from this pandemic, it is the need to help one and other and to be closer as a community, a society. I end on a quote from a journalist based in Barcelona writing for IS Global – Barcelona Institute for Global Health as we walk away from the bunker _“May next year bring an end to this pandemic and the beginning of a “not-so-normal” lifestyle in which we finally decide it is time to build a fairer, more inclusive and sustainable society”_ ## Amen to that! 10 ## **On surviving a plague By Eleanor Smith Housing & Welfare Advice Worker** I am proud that throughout the pandemic, we have been able to keep running services at The Manna Centre, albeit in a modified form. One year on from running a Covid altered advice service, I have been thinking about what these changes have meant to us and our clients. Like many people, we in the advice service have had to adjust our ways of working over the past 16 months or so. After initially being furloughed, myself and my colleague returned to the Manna Centre in July 2020 to see people in need of advice. In order to balance the risks to ourselves and our clients, with the still existing need for housing and welfare advice, we started to see people in the same building but in separate rooms via conference call. This meant that our clients didn’t need to navigate the technology, and we were able to handle their documents, help with filling forms and occasionally be a human physical presence when needed, to soothe frazzled nerves and offer reassurance. At the same time, the bulk of the work was carried out entirely physically separately from our clients, which meant that we did not take on excessive risks in terms of making ourselves or our clients sick. This also meant that we switched from being a drop-in service, where people could turn up on the day, write down their names and potentially be seen that same day, to an appointment based service where people must phone up and book. The advantages of this have been that we can take details of client’s problems in advance, meaning we are more prepared by the time we come to see people. Also, I feel that this system has offered a bit more in the way of consistency and predictability for clients; they know straight away when they will be seen, whereas under the prepandemic drop in system, clients had to just hope the list hadn’t filled up by the time they made it to the centre, and at times of high demand, people in need of advice had to ensure they got to the centre very early indeed in order to have a chance of making it onto the list. The disadvantages of the appointment system have been additional barriers for our most chaotic clients, who find calling, making an appointment, and then remembering to come more difficult than other people. It is also difficult to prioritise people whose cases are urgent, though we have been working creatively with people on the phone outside of appointment times, doing as much as we can without having to physically see the person. Like many people caught up in the pandemic, we have discovered new capabilities and capacities in ourselves and the service, and our clients have also had to learn as they have had to rely more and more on apps and technology to access advice and other services. I have been teaching many of my clients how to take screenshots of documents we need on their phone, and then send these to us via email attachment. I am very aware that many of our clients who are not I.T literate are getting left further and further behind, especially as beginner I.T courses, which used to be provided by libraries and adult colleges, have not been able to run during the pandemic. This leaves a Catch 22 situation where clients who struggle with technology now have to use technology to access support! Our own I.T suite, which we have also not been able to run over the pandemic, will return with renewed emphasis and importance, I think. 11 Some of our day centre services have returned this year as rules have eased. Again, we as an organisation have had to find a balance between protecting ourselves and our clients from Covid and making sure we are meeting as much need as we can. In pursuit of this balance, we have recently started to open the day centre for an hour and a half first thing in the morning for up to 15 people who are sleeping rough. This is so we can ensure the most desperate people at least have a chance to get a shower and sit and warm up with a hot drink and breakfast for a while. In order to do this safely, our clients have even been treated to table service while they are served breakfast. In the early days of our conference calling system, the novelty was apparent to both us and our clients; waving at each other’s image on the screen in wonder. Now it feels entirely normal to be speaking with an image on a screen, as it has come to feel I’m sure for people all over the country, interacting remotely with their own clients and colleagues. ‘Zoom fatigue’ has become a new affliction for former office workers, and we too have faced the frustration of connections dropping out, echoes and fuzzy phone lines. Many people will not be returning to face to face work or will be working face to face less. Like us, many have found both pros and cons attached to their new way of working. More time with family vs too much time with family! Being spared a squashed commute vs never seeing another person. Many of us are realising the importance of working in the company of others, missing the office chat we took for granted, the opportunity to see another face and hear another voice. I have been wondering about the relational element of what we do at The Manna Centre, and how, over and above providing food, clothing, showers, access to healthcare and a chance to resolve underlying issues, we were also opening up space for community to develop. The Centre was also a place where otherwise isolated people could see familiar faces, share a problem, or a joke and be greeted by name. While we have been able to continue to provide the material essentials of life to people, this is the element that has been difficult to replicate. I am looking forward to a time where we will be able to rebuild this community and start to collectively heal the wounds that the pandemic has inflicted. 12 **Treasurer’s Report By Bill Dodwell** Our Report and Accounts cover a year entirely affected by the Covid-19 pandemic. This Annual Report includes the statement of financial activities and the balance sheet for the year ended 31[st] March 2021. Full copies of the certified accounts will be available at the Annual General Meeting if anybody would like a copy. They will also be found on the Charity Commission’s website http://apps.charitycommission.gov.uk/Showcharity/RegisterOfCharities/CharityWithoutPartB.asp x?RegisteredCharityNumber=294691&SubsidiaryNumber=0 Our income for the year to 31 March 2020 was £523,051 up from £444,398, in the previous year. We benefited from legacies totalling £46,312 in 2021 (£64,896 in 2020) and we are aware that further legacies will be received in the following year. Legacies continue to be an important source of funding for the Society; we are very grateful to our long-term supporters who continue to leave money to the Society in their wills. We continue to receive some funding from the London Borough of Southwark, which is at the same level as in prior years, but which is now paid to us as a grant. We received some additional funding for meals we prepared for Southwark during the first lockdown. Our expenses in 2021 were £468,168, compared to £490,702 in 2020. Our expenses were lower as some costs were not incurred during lockdown; some suppliers generously reduced charges to us and we benefited from the government’s Coronavirus Job Retention Scheme whilst we were unable to open. We continue to invest in our staff, through pay rises and pension contributions. The result is that in 2021 we had a surplus of £54,847, compared to the £46,304 deficit in 2020. Our retained funds are £397,575, which means we have more than six months running costs in hand. Our financial position has thus continued very well during the year. Our donations have continued strongly, for which we very much thank our donors. As always, I and the whole management committee would like to thank our staff for all the helpful, friendly and productive work in the past year. We would also like to thank all the volunteers, who support the staff in helping the Manna Centre clients. The high regard that the centre is held in is directly as a result of the staff and volunteer efforts. We must also thank the Roman Catholic Diocese of Southwark for their continuing practical support in providing the Centre and our storage space rent-free. We expect that we shall need to pay for our storage space in the near future as our current short-term lease is ending. Finally, of course, I would like to thank all our donors, who continue to support the Society with donations and many fundraising efforts. Without your help the Society would not be able to continue with its work which is so important to many people on the margins of our society. 13 ## **Statement of financial activities** ## **for the year ended 31 March 2021** |**Income from:**
Donations and legacies
Investments
**Total income**
**Expenditure on:**
Raising funds
Charitable activities
**Total expenditure**
**Net income / (expenditure) before**
**other recognised gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Restricted**
**funds**
**2021**
**£**
**74,758**
**-**|**Unrestrict**
**ed funds**
**2021**
**£**

**445,289**
**2,968**|**Total**
**funds**
**2021**
**£**

**520,047**

**2,968**|_Total_
_funds_
_2020_
_£_

_440,702_

_3,696_

_444,398_

_6,147_

_484,555_

_490,702_

_(46,304)_

_(46,304)_


_389,032_

_342,728_| |---|---|---|---|---| ||**74,758**|

**448,257**|


**523,015**|| ||
**-**
**74,637**|


**6,142**

**387,389**|


**6,142**

**462,026**|| ||
**74,637**|


**393,531**|


**468,168**|| ||
**121**
**121**
**25,856**|


**54,726**

**54,726**

**316,872**|


**54,847**

**54,847**

**342,728**|| ||
**25,977**|


**371,598**|


**397,575**|| 14 |**Balance sheet**
**as at 31 March 2021**
**2021**
**£**
**£**
_£_
**Fixed assets**
Tangible assets
**24,835**
**Current assets**
Debtors
**64,747**
_52,836_
Cash at bank and in hand
**324,706**
_270,878_
**389,453**
_323,714_
**Creditors:**amounts falling due
within one year
**(16,713)**
_(12,593)_
**Net current assets**
**372,740**
**Net assets**
**397,575**
**Charity Funds**
Restricted funds
**25,977**
Unrestricted funds
**371,598**
**Total funds**
**397,575**|_2020_
_£_
_31,607_




_311,121_
_342,728_
_25,856_
_316,872_
_342,728_| |---|---| The financial statements were approved by the Management committee on 20 July 2021 and signed on their behalf, by: Bill Dodwell, Manna Society Treasurer. 15 iii Charity number. 294691 Manna Society Unaudited Management committee's report and financlal statements for the year ended 31 March 2021 Manna Society Contents Page Reference and admlnlstrattve detall$ of th• ehortty. li$ tNstees and advlsers Managemgnt commlttee's report Independent examlnevs report Statement of flnanctal acllvitles Balance sheet Notes lo thg financlal statements 9.18 Manna Soclety Rele￿ncE and adminislratFve delalls of the charity, Its trustees and advisers forthe year ended 31 March 2021 Management committee Bill Dodwell, Treasurer Nannette Ffrench Torty Chartton Cha Power, Chair Michael Cooley Iresigned 10 November 20201 David Mendez Sarah Coates, Secretary Alexandra Wei9htman-Harton Charity regl¥tered number 294691 Pr5nclp81 offlce 12 Melior st￿et London SE13QP Accountants Kreslon Reeves LLP Chartered Accountants 2nd Floor 168 Shoreditch High Street London E165 Bankers The C¢>Dperalive Bank PO Box 250 Skelmersdale WN8 6Wt Page 1 Manna S0¢4ety Management commltt•o'5 report for the year ended 31 Murch 2021 The Managemenl ec>mmittee present their annual report together with the financial slalement5 for the year ended 31 March 2021. Objectives and Activities Poll¢ley and obleclives The principal object 91 the charity is to provide relief to poor persons who are homeless ariollor unernployed by the prov15I0n of food. shelter and other forms ol Chn$tian eare with the object of promoting th8 physical, mental and spiritual well8re ol such persens and ol irnproving their conditions ol life. IF) setting objectives and planning for aclivrties. the Management comrnittee have given Idue consideration lo general guidance published by the Charty Comm155ion relating to public benefit and in particular to its supplementary public benefit guidance on the prevention or Telief of poverty. Activltl*$ for achlevlng objectives The Manna Day Centre is operated to provide a range of practical seryices for those in need. These services include breakfast and lunch, showers. ¢lolhing, housing and welfare advice. rnedical services and access to computers. Sirycture, governance and managèment Constttutlon The conslilulior5 was adopted on 30 May 1986. There have been no rhanges in the objectives since the last annual report. Method of appolntment or eleciion of Management committee The management of the charity 15 the respgnsibilily ollhe Management comrniitee who are elected and c opted under the tems of the Tnjsl deed. Policies adopted lor the Inductlon and tralnlng of Managem•nt ¢ommittee We Invite people with the relèvant skills and with an interest in the aims ol the Society to join the Management cornmittee Organlsational structure and decislon maklng The Twslees make all necessary de¢ision5 at their monthly meetings. ThÈ day lo day running of the chaiity is conductèd by the diredor, 8andi Mbubi and hts team. Rlsk management The Management committee h8ve assessed the rnajor risks to which the charity is exposed, in particular those related to the operalions and finances of the charity and are satisfied that Systems are In place to mrtigate our exposure to the major risks. P3ge 2 Manna Soclety Management comrnittée's report Icontinuedl for the year ènded 31 March 2021 Achlovènwnts and perfgmionce Revlew of actlvlUtr8 Durihg the year the charity has appealed lo churches, sehools, individua15, businesses and trusts for don*ion$ towards necessary monthly expenses and to cover addrlional costs involved in malnlainin9 the leasehold building. The charity has recewed legacies of £46.304 (2020." £64,898) during the year. It has been ntstified ofanother legacy that should be re¢eive¢J during the 2027122 year however it 15 not yel elear what this Kqll amount lo so no provision has beefj made for it in these acc¢unls. The charity coniinues to provide support for all homele55 andlor unempjoyed persons regardless of age. sex or religion. The Management Committee adopted a policy in relation lo the 'Black Lives Matterf iSSLre during the year. The cent￿ welcomes around 120 - 150 people &very day, more than half of them homeles5. 11 is open seven ays 8 week and serves around 800 mea18 every week. As well as providing hot food and a placÈ to rest during the day. the Centre also offers showers. clothing, access lo medical care and a(Ivi¢e on housing and wellaie. Summary of SeNces.' First two week$ in March 2020.. Tg begin with, we limtted the nLtmber of people who Go(tld come in lo the centre from 120 10 50. then 30, then 20. then finally lo 10,. ankl all that within a two week period. Fiom 16th March to 30th March.. We feft ¢ompelled to limit ourseNices lo takeaway meals and dolhing distribution. On Monday 30 March il was decided that we would close down all face to face inte￿ction be￿n our $eMce users and staff - including our lakeavry rne81 service. From April lo June 2020 linclusivel.. In conjunction with our local borough, Soulhwark, we provided between 50 & 100 hol measl daily (Monday lo Friday) to those rough sleepers (plus vulnerable southwa￿ residents) placed into temporary accomodalion. From April 2020 to August 2021.. A ielephone helpline offering housing and wellare advice, Monday lo Friday, 10am ID fpm- this is an ongolng seNee. From Juty 2020 to June 2027.. Takeaway meals consisting of a hol meal and a sandwich. 7 days a wèek, from 10am to 1pm. In Cttnt￿ appoinlments for Housing & Welfare adwce, Monday lo Thursday. Three appointments per H&W 8dwce worker gwen via laplop5- this is en ongoing service. Clothing parcels - this Is an ongoing service. From June 2021 tcs August 2027". 15 rough sleepers allowed into the centre for breakfast & washing facilities Irom 6am to 9.30am. Takeway meals con5181ing ofa hol mtral and a sandwich, 7 days a week. from 10.30am lo Ipm. Page 3 Manna Soclety Man•gement committee's fePQrt Icontlnued) for the year ended 31 March 2021 FurtheT details can be found in OUT annual repDrt which Is available on our website wWw.Manna￿uety.0ry.uk Key financial pertomiance Indlcators Wè airn lo have enough fosources to cover g minimum of 6 months ovetheads. which mainly consists of salane5 and property costs. Golng concern Aftgr Thaking appropTiate enquiries, Ihe trustees have a Teosonable expectation that the charity has adequate rèsources to continue in operational existenc* IOT the for8se93ble ftrtur8. For this reason thty conb.nue lo adopt the golng wncem basis In preparing th8 finanual statements. InV￿trnent pollcy and p&rfornianc* The ch8riVs reseThes are kept in 8 low risk, h¥gh interest-bearing bank accovnls. Flnancial review Princlpal rlsks and uncertalntlos The main risk is due to the uncertainty in budgeting for ongoing fvnding as we are dependeni on voluntsry contributions. as the charity has been for the 37 years it has been in existence. Res•r¥es pollcy The TnJ5tee5 aim to maintain the level of reserves at a level equbvalent to noi less than six months ol ntsrmal expenditure. Thls would amount to approximalely £250.000, with Ihe balance to be $penl on ¢haritsble activiiies over Ihe coming yeArs. The total fttnds held 8S at the year end We￿ £397.57512020.' £342.7281, ol which £25,9TT12020-. £25,856) were restn'cled funds. There has been an increase in lund5 held during the year however which will be distribuièd over the corning years. Future dev*lopments The TNslees have budgeted for a deficit in 2021122 due to an expected decrease in fundi￿9. The ¢uThent level of reseNes and expeded income ensure there are no going concem issues. This report was approved by the M¥nagemeni committee, on 20 July 2021 and signed on their behalf by. d r7_ Blll Dodwell, Treasuref Cha Power, Chalr Page 4 Manna 8oclety Independont examlnerf8 rnport lor thg year ended 31 March 2021 Independent ex3mlner'8 roport to the Managem¥nt commlttoe of Manna Socloty Ith• 'ch•rity'l I report to the charity Mana9em8nt committee on my exominalion of the accoun15 of the charity forthe year ende(131 March 2021. This report is made solely lo the chartys Management Gommittee, as a body, in accordance wrth Part 4 01 the Charitie3 IAc¢ovnls and Report$> Regulations 200e. My work has been undertaken SD that I mSght slate lo the charills Management committee those matters l am required lo stale ID them in an Indeptrndenl examine15 report and lor no other purpose. To Ihe fullest extent pem)ilted by law, I do not ac¢ept r)r 85sume re5pon5ibility to anyone Other Ihan the chority arsd the ¢harily's Management committee as a body. for my work or for this report. ResponsSbllltie5 and basls of ff•port As Iht Mang9emenl committee of the Bharity you are respc¢n*bte for the prepiralion Df the accounts In ac¢ord?nce with the requifemont8 ol the Charities Act 2011 Ilhe 2011 A¢l'l. I report in respect of my examination of the charitys a￿ount$ ￿rrIed out under section 145 of the 2011 Acl ond in carrying out my examination I have followed all the applicab￿ Directions given by the Charity Cornrnission under $ertion 14515llb) of the 2011 Act. Indepond•ni examlner's statement Since the charitys gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confim) that l am qualified to undertake the examination because l am a member of the Inslitule of Chartered Accouriianls in England & Wales, which is one of the listed bodies. Your 8ttenlion is drawn to the fact that the charity has pYep3red the accounts in accordance with Accountin9 and Reporting by Charities.. Statement of Recommended Practice gpplicable to charilies preparing Iheir accounts accordance with the Financial Reporting Standarij applicable in the UK and Republic ol Ireland IFRS 7021 in preference lo the Acwunling and Reporting by Charitie5.' StBtemenl ol Recommended Pfactice issued on 1 April 2005 which is referred to in the extanl regulation5 but has been wilh*Yrawn. l und8TStand that this has be¢n dpne in order for thè a¢¢O￿ntE to provid¢ o tFue and fair view in aGGordance with the Generalty Ac¢epted Accounting Practice effective for reporting periods beginning on or after l January 201 S. I have ￿Mpleted my examination. I can confimi that no matters have come lo my attention in ctsnnedion with Ihe examination giving me Cause lo believe that in any material respect". accounling iecords were not kepl in respect of the charity as required by section 130 of the 2011 Acl., or the a¢counls (lo nol aGGord w(th those iecords., or Page S Manna Soclety Independent examlnerfs report Icontlhuedl for thè year end6d 31 March 2021 the accounls do not compty with the epplicable requlremenls ¢on¢erning the form and content of accounls sel oul In the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounts give a Irue and f8ir' view which is not a matter considered as part of an independent examinatton. I have no concerns and have come across no other matters in eonnection with the examination lo which 8ttenlion should be drawn in th15 report in order ID enable a proper understandinè of the accounts to be reached. Signed.. Dated: 20 July 2021 P D Hudson BA FCA Kreston Reeve5 LLP Chartered A¢counlanl$ 2nd Floor 188 Shoredilch High Street London E1 6RA Page 6 Manna Soclety ststement of fin)nclal actlvltles for the year gnded 31 Plarch 2021 Restricted Unr8Strlcted funds fund5 2021 2021 Total lund5 2021 Total funds 2020 Noto Incom¥ from: Donations and legacies Inveslmenls 74,758 445,289 2,968 620.047 2.968 440, 702 3,696 Total Income 74,758 448,267 623.015 444,398 Expendityre on: Raising funds Charitable activities 6,142 387,389 6,142 462,026 6, 147 484,555 74,637 Total expendlture 74,637 393,531 468,168 490, 702 Net Income l {expendltLFr¢l b￿Ore other recognlsed galns and losses Nel movement In funds 121 121 54.726 54,726 64,847 54.847 (46.304) (46,304J R&concSllatlon of funds: Totsl funds broughl forward 25.856 316,872 342.728 389,032 Total funds carrled forward 25,977 371.598 397.575 342, 728 The ntsle5 on pages 9 10 18 form part of these fin8ncial statements. Page 7 Manna Soclety Balance sheet a5 al 31 March 2021 2021 202Q Noie Flxed assets Tangible assets Cufrfrnt assets Debtors Cash at bank and in hand 10 24,83S 31, 607 64,747 324,706 52,836 270,878 389,453 323, 714 Credltors: 3mounls falling due wrthin one year 12 16,7131 (12,593} Net currant a$$ets 372,740 311.121 Nel assets 397,57S 342, 728 Charlty Funds Restricted funds 13 13 2S,977 371,598 25,856 316,872 Unrestricted funds Total lunds 397,575 342, 728 The rtnancial slalements were approved by the Management committee ¢)n 20 Juty 2021 and signed on their behalf, by eill Dodwell, Treasurer The notes on pages 9 10 18 form part of these financlal slalements. Page 8 Manna Society Notes to Ihe financial $tst•ments for the year endtrd 31 March 2021 Accountlng pollcles 1.1 Basis of preparatlon of flnancial slaternents The financi81 sl*ements have been prepared lo give 8 Yrue and lairf view and have departed trorn the Charities (Accounts and Reportsl Regulations 2008 only to the extent required to provide a'lrue and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charilies.. Slalemenl ol Recommended Pra¢ts'¢e effective from 1 April 2005 which has Since been withdrawn. The financial statements have been Prepared under the historical c05t convention wilh items recognised 81 cost or transaction value unless otherwise staled in the relevant notes lo these a¢counls. The financial 51alernenls have been Prepared in 8Gcordance with the Stalement ol Recomm&nded Pra¢lice.' Accounting and Reporting by Charities preparirig their accounts in occordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and Financial Reporting Standard applicable in the Unrted Kingdom and Republic of Ireland IFRS 1021 and Charities Act 2011. Manna Society con51ilules a public benefrt entity as defined by FRS 102, 1.2 Judgements In applylng accounting pollcles and key SOUTce8 of estlmation uncertalnty Depreciation is Charged all on fixecf as6e15 al a rale to write off the cost ol the fixed asset over its expected useful lile, refle￿ing the exp&rled pattern of benefit ¢on$umplion. The useful life of all fixed assels has been sel al fc)ur years. No residual values have been determined for any fixe a55et. Donaled assets have been Included within donations and legacies at the value the Trustees believe would be the c05t Incurred to buy the equivalent assets in an arms ltrrTrgth Iransaction between knowledeable and wlling partie$. 1.3 Golng concern The financial slalemenls have been based on the expectation of the Charity continuing as a going concem lor the nexl 12 months. The Trustees believe that there are no un¢ertainlie5 regarding the account8 b¢in9 prep8red OTh a 90ing wnGeTn basi5. Page 9 Manna Soclety Notes to the ftnanci31 statements IOT the year ènded 31 Mareh 2021 Ac¢ountlng poll¢lo8 Icontlnuedl 1.4 Income All income 1$ re¢tsynised once the charity ha5 entitlement to thé Income, it is probable thal th Intome will be received and the amount of income receivable can be measured reliably. For legacies, entillemenl is laken as the e8rtier of the d8le on which either.. the charity 15 avrare that Probate has been granted. the e51ate has been finalised and notrf1calion has been made by Ihe exe¢ulorlsl to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipl of a legacy, in whole or in part, Is only considered probable when the amount can be measured reliably and Ihe charity has been notified ol the execulorfs inlenlioft lo make a distribulion. Where leyaeies have been notified to the chanty. OT the charity is aware of Ihe granting of probate, and the cnleria for snwrne recognition have nol been met. then the legacy is treated as a contingent asset and clisclosed If rnaterial. Dtrn8ted serwces or facilitie5 are recognised when thv charity has control over the Item, any condrtion5 8$50Ei8ted with the donated rtem have been rnet. the receipt of econornic benefit from the se ol the charity of the Item is probable and that economic benefit can be measured reliably. In accordance wilh the Charities SORP IFRS 1021. the general volunteer time ol the Friends is nol recognised and rèleT to the Management commiltee's report foT MO￿ infomation about their conlribution. On receipt. donated professional services ar%d donated facilrtles are recognised on the basis of the value of the gift lo the ¢h8rity whsch 1$ the amount the charity woulij have been willing to pay to obtain services or facilities ol equiv?lonl ectsnomic benefit on the open market". a corresponding amount 15 then rècognised in expendÈture in the period of receipt. Income tax Tecoverable in felation to don*ions received under Gift Aid or deeds of ¢oven8nt is recognised at the time of the donalfon. 1.S Expenditure Expenditure is recognised once the￿ is 8 legal or constfuctive obligation to transfer economic benefit to a third paty, It is probable that a transfer of economic benefits will be ￿quIre*l in 5eltlernent and the amouni of the obligation can be measured reliably. Expenditure is cla55rfied by adivity. The cost5 of each activity are made up of the total of direct Costs and shared costs, including support Costs involved in undertaking Èach 8etiwty Direct costs attributable to a single activity are allocated directly to that aclivity. Shared costs whi¢h ¢onlnbute to more than one activity ncs support costs whsch are not attFibutable to a single activity are apportioned between those activities on 3 basis consistent with the use ol resources. Central staff costs are allocated on the basis of timè spent, and depreciation charges allocated on the portion of Ihe 8sset's use. Fundraising c051s are thtsse incurred in seeking voluntary contribution5 and dts not include the costs of disseminating infonnation in support of the charitable activities. Support costs are those cosls incurred directly in support of expenditure on the objects of the ¢harity and Include prq'ect management ¢8rried out at Headquarters Governance costs are Ih05e InGuffed in Connection wilh admini51rat10n of Ihe Charity and compliance with constitutional and slatutory requirements. CDgts of generating funds are costs inc¢Jrred in attfa¢ling voluntary income. and those incurred in trading activit1es that raise funds. Charitable aclivrties Ènd Govem8nce costs are costs incuryed on the charily'5 educational operalioris, Including 5UPPOrt costs and costs ielating 10 the governance ol the charity apportioned to charitable activities. All ?xpenditure 1$ inclusive of irrecoverable VAT. Page 10 Manna Socloty Notes to tho flnanclal gtat•ments for the y•ar •nd•d 31 March 2021 A¢countlng policiets l¢ontlnu•dl 1.6 Fund accounilng General funds are unrestricted funds which are available for use al the discretion of the Management CDmmittee in furtherance of the geneT31 objeclives of Ihe charily and which have not been designaled for other purposes. Restricted funds are funds which are to be used in a¢¢ordance with speclfi¢ reslriclions imposed by donors or which have been raised by the charity for particular pU￿OSeS. The costs of raising and administering such lunds gre charged against the specific fund. The aim ond use ol each restricted lund is set out in the note5 tts the financial slalernents. 1.7 Tangible fixed •s8pts and depreclptlon All assets costing more than £1,000 are capitalised. A review for impairment of o fixed asset is cariifrd out il events or changes in circumstances indicate that the carrying value of any lixed asset may not be recc*ver8ble. Shurtfalls be￿een the carrying value ol fixed assels and their ie¢overable amounts are recognised a5 impairments. Impairment losses are recognised in the Statement of financial a¢livilte5. Tangible fixed assets are carried at cost, nel ol depreciation and 8ny provision for impairment. DEpreciation is provided al rales calcu181ed to write off the ¢osl of fixed asse15, less their eslimaled residual valL*e, over their expeeled useful lives on the following bases.. Motor vehicles Flxtures & fittings CompLtter equipment 25°k straight line 25 /¢ 500/0 straight line 25% straight line 1.8 Interest recelvable Interest on funds held on deposit is in¢luded when receivable and the amovnl can be measured reliably by Ihp rharity., this is normally upon notrficalion ol the *nt¢rest paid or payable by the Bank. 1.9 Debtors Trade and other debtors are recognised at Ihe Settlement amount after any trade discounl offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. 1.10 Cash at Bank and In hand Cash at bank and in hand includes cash and short tem highly liquid inve31men18 Wth a short wnalurity of three month8 or less from Ihe date ol acqui511i(Jn or opening of the deposit or similar a¢¢ount. 1.11 LSabS1ities and provlslons Liabilities are recognised when there 15 an obligation at the Balynce sheet dale as a result of a past event. il is probable Ihal a transfer of economic benefrt will be required in 5ettlemenl, and the 8mounl ol the settlemènt eBn be eslimale(S reliably. Llabililies are recognised at the amount that the charity anb'cipates it will pay 10 settle the debt or the amounl it has received a5 advanced payTnen15 lor the good5 or services rt must provide. PfOVISIOn5 are measured at the best estim8to of the amounts required to settle the obli9ation. Where the effect ol the time value of money is malerial, the provision is based on the present value ol those amour¥ts. discounted at rhe pre-tax discount rate that reflects the risks specific to Ihe liability. The unwinding of the discount 15 reco9nised wrthin interest payable ond Similar Charges. Page11 Manno $9¢10ty Notes lo the financi81 ststements forthe year ended 31 March 2021 Accounling policies Iconlinuedl 1.12 Flnanclal Instruments The charity only has financial assels and financial liabilit￿9 of 8 kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al Iheii settlemenl value with the exception ol benk loans which ar• subsequently measured al amortised cost using the effective Interest method. 1.13 Pensions The charity operate5 a defined conlribvlion pension scheme and Ihe pension chaige represents the amounts payable by the charity lo the fund in Tespecl of the year. Income from donatlons and legatles Restricted Unrestrlcted funds lunds 2021 2021 Total funds 2021 Tot81 lunds 2020 Donations Legacies Grants Govemmenl grant5 2,000 368.191 46,312 370,191 46,312 72.758 30,788 320.806 64,896 72,756 30.786 Total ¢Jonalions and legacie$ 74,758 445,289 520,047 440, 702 Total 2020 385, 702 440. 702 Inv*$tment In¢om* Restrfcted Unrestricted funds fynds 2021 2021 Total lundg 2021 Total funds 2020 Bank interest 2,968 2,968 3.696 TotBI 2020 3, 696 3,696 Page 12 Manna s￿lety Notes to the financlal statèmènts for the year ended 31 March 2021 An8ly¥lg ol Expendltur• by oxpenditure type Stafl costg D•pr•¢latlon Othtr costs 2021 2021 2021 Totpl 2021 Tol81 2020 Costs of ralslng funds-, Expenditure on raisin9 voluntary income 6,142 6,142 6, 147 Subtotal costs of raising funds 6,142 6,142 6,147 Charftable actlvities: Cost ol running the tenlre Expendituro on governance 346.453 8,390 104,074 458.917 461,963 3,109 3.109 2,592 352.595 8.390 107,183 468,168 490, 702 Tolal 2020 345, 712 5.371 139.619 490, 702 Direct costs Cvsl of runnlng the centre Total 2021 To181 2020 Premises Food Volunteers Tr8vel Lltilrties Computer expenses Donab'trn5 Wages and salaries Nation81 insurance Pension cost 23,617 35,636 930 6,443 12,103 5.607 7.597 289,107 21,37S 4,392 23,617 35,636 930 6.443 12,103 $,607 7.597 289,107 21,375 4,392 26,279 41,050 7.647 6, 137 22,900 2,338 14,601 214,679 27,038 6.252 406,807 406,807 428.921 Tolal 2020 428.921 428, 927 Page13 anna Soclety Notes to Ihe financlal statèments for the y••r ended 31 March 2021 Suppon Costs Cost of runnlng the centre Total 2021 Tol81 2020 Recruttrnenl costs Telephone Printing. post and stationery Sundry expense5 Repairs Wages and salaries National insurance Depreciat10n 166 1.472 1, 715 4, 165 8, 557 29,838 1, 758 5,371 1,284 14 5,408 5,435 29,83B 1,741 8,390 1.284 14 5,408 5.435 29.838 1,741 8,390 52.110 52,110 53.042 Tol812020 53.042 53,042 Govemance costs Restrlcted Unreslrl¢ted funds 14rnds 2021 2021 Tolal lund8 2021 Tofgl runds 2020 Independanl examinerfs fee Legal lees 2,592 517 2.592 517 2.592 3,109 3,109 2,592 Net Incomellexpenditurel This Is stated after charging.. 2021 2020 DepTecialion of tangible fixed assets.. owned by the ch3nty Ind¥pendenl examtnerfs fee 8,390 2.592 5,371 2, 592 During the year, no Management eommittee received any remuner8tion12020 - £NILI. Ouring the year, no Managemenl committee received any benefits in kind12020- £NILI During the year, no Management committee re￿iVed any reimbursement of expen$es12020- £NILI. Page 14 MavTrna Society Note¥ to the financlal stat•m8nts for tho yoar ènded 31 March 2021 Stsff Costs Staff costs were as lollows.. 2021 Wages &nd 3alaries National insuran¢e Pension costs 2020 324,291 23,116 6,188 309,868 28, 796 7,048 352,595 The average number of per$on$ employed by the charity during the year was as lollLIWS". 345. 712 Day Centre Housing & Welfare Advice Management a Admin No. No. 12 12 No employee re¢eived remuneration amoitnting to more than £SO.000 in either year. During the ye8T. key management personnel received reMUne￿lI0n of£38,417 (2019.. £36,157). During the year. no key management received any reimbur5emenl of expen5es12019'. £nil). 10. Tanglble fixed assets Motor vehicles Flxtures & rittings Compuier equipment Total Cost Al 1 April 2020 Addthon8 18.521 66,568 22,238 1,618 106,327 1,618 Al 31 March 2021 18,521 Depreclation At l April 2020 Charge lor the year Al 31 March 2021 Net book value Al 31 March 2021 65,568 23,856 107.945 4,630 4,630 58,674 1.054 11,416 2,706 74,720 8,390 9,260 59,728 14,122 83,110 9,261 5,840 9,734 24,83S At 31 M6th 2020 13,897 6,894 10, 822 31,607 Page 15 Manna Soclety Notes to the fin8nclal st4tements for the year ended 31 Plarch 2021 11. Debtors 2021 2020 46.244 18,503 34.333 18,503 other debtOTS Prepayments and a¢crved In￿Me 64,747 52,836 12. Credltor5: Amounts falllng due wlthln one year 2021 202Q 6,546 6,338 other taxation and social security Olher credilorg Accrua15 and deferred income 8,821 6,255 16,713 t2,593 13. Ststement of funds Statement of funds- current year Balancè at 31 March 2021 Balance at l April 2020 Income Expenditure Unrestrict¢d funds General fund 316,872 448,257 lo¥J,5j i, 371,598 Restrlcted funds Accommodation Housing advice Assisting people in need Washing machine Meals during COVIO-19 14.$34 1,000 55,000 1.000 (1,0921 156,0001 11081 16791 {17,758) 14.442 11,366 169 10,474 17.7S8 25,8S£ 74,7S8 {74,6371 25.977 1468.1681 397,57S Total of funds 342,728 523.01S Statement ol funds- prlof ye8r Balance 81 31 MBtrh 2020 Ba18n¢8 at 1 April 2019 Income Expendilutr 355. 176 382,11B (420.422) 316,872 General lund Pag$ 16 Manna Soclety Not¢$ to the financlal statements for th# year endod 31 March 2021 13. Statement ol funds Ironllnuedl Rostrlcted funds Accommodation Housing adv￿Ce Assisling pecple in need Washing machine 20.299 (6, 765J (55,000) (7.836) (679) 14.534 55,000 6,280 12,030 1,527 10,474 848 33,856 62,280 f70,280J 25, 856 Summary ol lunds- current y•ar Balance at 31 March 2021 Balance ¥t 1 Aprll 2020 Income Expendlture General fvnds Restricted funds 316,872 25,856 448,257 74,768 {393,5311 174,637) 371.598 25.977 342,728 523,015 1468,1681 397,575 Summary of funds - prSoT year 8alan¢& al 31 March 2020 8glance al l Apnl 2019 InGome Expenditurp General fund5 Restricied funds 355, 176 33, 856 382,118 62.280 (420,422) (70.280) 316.872 25,856 389,032 444,398 (490, 702J 342, 728 14. Analysls ol net assets be￿¥*n funds Analysls ol net assets betsve¢n fund5 - current year R¢$trlcltd Unrestrlcted funds fvnd$ 2021 2021 Total lund5 2021 Tangible fixed assets Current assets Creditors due within one year 24,835 363,476 {16.7131 24.835 389,453 116,713) 25,977 25.977 371.598 397,575 Page 17 Manna Society Notes to the financSal statements for tha year ended 31 March 2021 14. An#ly3i> of not a$•ets lunds lconllnued) Anatysls of net assets between funds . prior year Restricted Unre$tri¢led lunds funds 2020 2020 Total lunds 2020 Tangible fixed assets Current assets Credrtors due within one year 31.607 297,858 112,593) 31,607 323, 714 f72,595J 25,856 25, 856 316, 872 342, 728 IS. Contlngenl asset During the ye8r the Management comrnittee were advised that thè ChaTIty had been left a legacy. No figure ha5 been indi¢ated 16. Penslon commitments The Charity operate5 two defined contribution scheme one ol which is the new workplace pension. The assets of both schemes are held separately from those ol the ¢harily in independently administered funds. The pension charge represenls contributions payable by the charity to th¢ funds and amounted to £7,048 12019- £21.2631. There were mo conlribulions payable at the balance sheet date. 17. Rglated party transactlons During the year the Afrtca Mission Iwhg share an office wrfLh the Manna Societyl reimbursed the Manna Society for the use of their franking machine. In 2020 these costs amounled to £Nil12019. £1141. There was no outstanding balance at the year end. 18. Controlllng P3rty The Management ¢ommittee are Ihe controlling party of the Charity. Page 18 Charity number. 294691 Manna Society Unaudited Management committee's report and financlal statements for the year ended 31 March 2021 Manna Society Contents Page Reference and admlnlstrattve detall$ of th• ehortty. li$ tNstees and advlsers Managemgnt commlttee's report Independent examlnevs report Statement of flnanctal acllvitles Balance sheet Notes lo thg financlal statements 9.18 Manna Soclety Rele￿ncE and adminislratFve delalls of the charity, Its trustees and advisers forthe year ended 31 March 2021 Management committee Bill Dodwell, Treasurer Nannette Ffrench Torty Chartton Cha Power, Chair Michael Cooley Iresigned 10 November 20201 David Mendez Sarah Coates, Secretary Alexandra Wei9htman-Harton Charity regl¥tered number 294691 Pr5nclp81 offlce 12 Melior st￿et London SE13QP Accountants Kreslon Reeves LLP Chartered Accountants 2nd Floor 168 Shoreditch High Street London E165 Bankers The C¢>Dperalive Bank PO Box 250 Skelmersdale WN8 6Wt Page 1 Manna S0¢4ety Management commltt•o'5 report for the year ended 31 Murch 2021 The Managemenl ec>mmittee present their annual report together with the financial slalement5 for the year ended 31 March 2021. Objectives and Activities Poll¢ley and obleclives The principal object 91 the charity is to provide relief to poor persons who are homeless ariollor unernployed by the prov15I0n of food. shelter and other forms ol Chn$tian eare with the object of promoting th8 physical, mental and spiritual well8re ol such persens and ol irnproving their conditions ol life. IF) setting objectives and planning for aclivrties. the Management comrnittee have given Idue consideration lo general guidance published by the Charty Comm155ion relating to public benefit and in particular to its supplementary public benefit guidance on the prevention or Telief of poverty. Activltl*$ for achlevlng objectives The Manna Day Centre is operated to provide a range of practical seryices for those in need. These services include breakfast and lunch, showers. ¢lolhing, housing and welfare advice. rnedical services and access to computers. Sirycture, governance and managèment Constttutlon The conslilulior5 was adopted on 30 May 1986. There have been no rhanges in the objectives since the last annual report. Method of appolntment or eleciion of Management committee The management of the charity 15 the respgnsibilily ollhe Management comrniitee who are elected and c opted under the tems of the Tnjsl deed. Policies adopted lor the Inductlon and tralnlng of Managem•nt ¢ommittee We Invite people with the relèvant skills and with an interest in the aims ol the Society to join the Management cornmittee Organlsational structure and decislon maklng The Twslees make all necessary de¢ision5 at their monthly meetings. ThÈ day lo day running of the chaiity is conductèd by the diredor, 8andi Mbubi and hts team. Rlsk management The Management committee h8ve assessed the rnajor risks to which the charity is exposed, in particular those related to the operalions and finances of the charity and are satisfied that Systems are In place to mrtigate our exposure to the major risks. P3ge 2 Manna Soclety Management comrnittée's report Icontinuedl for the year ènded 31 March 2021 Achlovènwnts and perfgmionce Revlew of actlvlUtr8 Durihg the year the charity has appealed lo churches, sehools, individua15, businesses and trusts for don*ion$ towards necessary monthly expenses and to cover addrlional costs involved in malnlainin9 the leasehold building. The charity has recewed legacies of £46.304 (2020." £64,898) during the year. It has been ntstified ofanother legacy that should be re¢eive¢J during the 2027122 year however it 15 not yel elear what this Kqll amount lo so no provision has beefj made for it in these acc¢unls. The charity coniinues to provide support for all homele55 andlor unempjoyed persons regardless of age. sex or religion. The Management Committee adopted a policy in relation lo the 'Black Lives Matterf iSSLre during the year. The cent￿ welcomes around 120 - 150 people &very day, more than half of them homeles5. 11 is open seven ays 8 week and serves around 800 mea18 every week. As well as providing hot food and a placÈ to rest during the day. the Centre also offers showers. clothing, access lo medical care and a(Ivi¢e on housing and wellaie. Summary of SeNces.' First two week$ in March 2020.. Tg begin with, we limtted the nLtmber of people who Go(tld come in lo the centre from 120 10 50. then 30, then 20. then finally lo 10,. ankl all that within a two week period. Fiom 16th March to 30th March.. We feft ¢ompelled to limit ourseNices lo takeaway meals and dolhing distribution. On Monday 30 March il was decided that we would close down all face to face inte￿ction be￿n our $eMce users and staff - including our lakeavry rne81 service. From April lo June 2020 linclusivel.. In conjunction with our local borough, Soulhwark, we provided between 50 & 100 hol measl daily (Monday lo Friday) to those rough sleepers (plus vulnerable southwa￿ residents) placed into temporary accomodalion. From April 2020 to August 2021.. A ielephone helpline offering housing and wellare advice, Monday lo Friday, 10am ID fpm- this is an ongolng seNee. From Juty 2020 to June 2027.. Takeaway meals consisting of a hol meal and a sandwich. 7 days a wèek, from 10am to 1pm. In Cttnt￿ appoinlments for Housing & Welfare adwce, Monday lo Thursday. Three appointments per H&W 8dwce worker gwen via laplop5- this is en ongoing service. Clothing parcels - this Is an ongoing service. From June 2021 tcs August 2027". 15 rough sleepers allowed into the centre for breakfast & washing facilities Irom 6am to 9.30am. Takeway meals con5181ing ofa hol mtral and a sandwich, 7 days a week. from 10.30am lo Ipm. Page 3 Manna Soclety Man•gement committee's fePQrt Icontlnued) for the year ended 31 March 2021 FurtheT details can be found in OUT annual repDrt which Is available on our website wWw.Manna￿uety.0ry.uk Key financial pertomiance Indlcators Wè airn lo have enough fosources to cover g minimum of 6 months ovetheads. which mainly consists of salane5 and property costs. Golng concern Aftgr Thaking appropTiate enquiries, Ihe trustees have a Teosonable expectation that the charity has adequate rèsources to continue in operational existenc* IOT the for8se93ble ftrtur8. For this reason thty conb.nue lo adopt the golng wncem basis In preparing th8 finanual statements. InV￿trnent pollcy and p&rfornianc* The ch8riVs reseThes are kept in 8 low risk, h¥gh interest-bearing bank accovnls. Flnancial review Princlpal rlsks and uncertalntlos The main risk is due to the uncertainty in budgeting for ongoing fvnding as we are dependeni on voluntsry contributions. as the charity has been for the 37 years it has been in existence. Res•r¥es pollcy The TnJ5tee5 aim to maintain the level of reserves at a level equbvalent to noi less than six months ol ntsrmal expenditure. Thls would amount to approximalely £250.000, with Ihe balance to be $penl on ¢haritsble activiiies over Ihe coming yeArs. The total fttnds held 8S at the year end We￿ £397.57512020.' £342.7281, ol which £25,9TT12020-. £25,856) were restn'cled funds. There has been an increase in lund5 held during the year however which will be distribuièd over the corning years. Future dev*lopments The TNslees have budgeted for a deficit in 2021122 due to an expected decrease in fundi￿9. The ¢uThent level of reseNes and expeded income ensure there are no going concem issues. This report was approved by the M¥nagemeni committee, on 20 July 2021 and signed on their behalf by. d r7_ Blll Dodwell, Treasuref Cha Power, Chalr Page 4 Manna 8oclety Independont examlnerf8 rnport lor thg year ended 31 March 2021 Independent ex3mlner'8 roport to the Managem¥nt commlttoe of Manna Socloty Ith• 'ch•rity'l I report to the charity Mana9em8nt committee on my exominalion of the accoun15 of the charity forthe year ende(131 March 2021. This report is made solely lo the chartys Management Gommittee, as a body, in accordance wrth Part 4 01 the Charitie3 IAc¢ovnls and Report$> Regulations 200e. My work has been undertaken SD that I mSght slate lo the charills Management committee those matters l am required lo stale ID them in an Indeptrndenl examine15 report and lor no other purpose. To Ihe fullest extent pem)ilted by law, I do not ac¢ept r)r 85sume re5pon5ibility to anyone Other Ihan the chority arsd the ¢harily's Management committee as a body. for my work or for this report. ResponsSbllltie5 and basls of ff•port As Iht Mang9emenl committee of the Bharity you are respc¢n*bte for the prepiralion Df the accounts In ac¢ord?nce with the requifemont8 ol the Charities Act 2011 Ilhe 2011 A¢l'l. I report in respect of my examination of the charitys a￿ount$ ￿rrIed out under section 145 of the 2011 Acl ond in carrying out my examination I have followed all the applicab￿ Directions given by the Charity Cornrnission under $ertion 14515llb) of the 2011 Act. Indepond•ni examlner's statement Since the charitys gross income exceeded £250,000 your examiner musl be a member of a body listed in section 145 of the 2011 Act. I confim) that l am qualified to undertake the examination because l am a member of the Inslitule of Chartered Accouriianls in England & Wales, which is one of the listed bodies. Your 8ttenlion is drawn to the fact that the charity has pYep3red the accounts in accordance with Accountin9 and Reporting by Charities.. Statement of Recommended Practice gpplicable to charilies preparing Iheir accounts accordance with the Financial Reporting Standarij applicable in the UK and Republic ol Ireland IFRS 7021 in preference lo the Acwunling and Reporting by Charitie5.' StBtemenl ol Recommended Pfactice issued on 1 April 2005 which is referred to in the extanl regulation5 but has been wilh*Yrawn. l und8TStand that this has be¢n dpne in order for thè a¢¢O￿ntE to provid¢ o tFue and fair view in aGGordance with the Generalty Ac¢epted Accounting Practice effective for reporting periods beginning on or after l January 201 S. I have ￿Mpleted my examination. I can confimi that no matters have come lo my attention in ctsnnedion with Ihe examination giving me Cause lo believe that in any material respect". accounling iecords were not kepl in respect of the charity as required by section 130 of the 2011 Acl., or the a¢counls (lo nol aGGord w(th those iecords., or Page S Manna Soclety Independent examlnerfs report Icontlhuedl for thè year end6d 31 March 2021 the accounls do not compty with the epplicable requlremenls ¢on¢erning the form and content of accounls sel oul In the Charities (Accounts and Reportsl Regulations 2008 other than any requirement that the accounts give a Irue and f8ir' view which is not a matter considered as part of an independent examinatton. I have no concerns and have come across no other matters in eonnection with the examination lo which 8ttenlion should be drawn in th15 report in order ID enable a proper understandinè of the accounts to be reached. Signed.. Dated: 20 July 2021 P D Hudson BA FCA Kreston Reeve5 LLP Chartered A¢counlanl$ 2nd Floor 188 Shoredilch High Street London E1 6RA Page 6 Manna Soclety ststement of fin)nclal actlvltles for the year gnded 31 Plarch 2021 Restricted Unr8Strlcted funds fund5 2021 2021 Total lund5 2021 Total funds 2020 Noto Incom¥ from: Donations and legacies Inveslmenls 74,758 445,289 2,968 620.047 2.968 440, 702 3,696 Total Income 74,758 448,267 623.015 444,398 Expendityre on: Raising funds Charitable activities 6,142 387,389 6,142 462,026 6, 147 484,555 74,637 Total expendlture 74,637 393,531 468,168 490, 702 Net Income l {expendltLFr¢l b￿Ore other recognlsed galns and losses Nel movement In funds 121 121 54.726 54,726 64,847 54.847 (46.304) (46,304J R&concSllatlon of funds: Totsl funds broughl forward 25.856 316,872 342.728 389,032 Total funds carrled forward 25,977 371.598 397.575 342, 728 The ntsle5 on pages 9 10 18 form part of these fin8ncial statements. Page 7 Manna Soclety Balance sheet a5 al 31 March 2021 2021 202Q Noie Flxed assets Tangible assets Cufrfrnt assets Debtors Cash at bank and in hand 10 24,83S 31, 607 64,747 324,706 52,836 270,878 389,453 323, 714 Credltors: 3mounls falling due wrthin one year 12 16,7131 (12,593} Net currant a$$ets 372,740 311.121 Nel assets 397,57S 342, 728 Charlty Funds Restricted funds 13 13 2S,977 371,598 25,856 316,872 Unrestricted funds Total lunds 397,575 342, 728 The rtnancial slalements were approved by the Management committee ¢)n 20 Juty 2021 and signed on their behalf, by eill Dodwell, Treasurer The notes on pages 9 10 18 form part of these financlal slalements. Page 8 Manna Society Notes to Ihe financial $tst•ments for the year endtrd 31 March 2021 Accountlng pollcles 1.1 Basis of preparatlon of flnancial slaternents The financi81 sl*ements have been prepared lo give 8 Yrue and lairf view and have departed trorn the Charities (Accounts and Reportsl Regulations 2008 only to the extent required to provide a'lrue and fairf view. This departure has involved following the Charities SORP IFRS 1021 published in October 2019 rather than the Accounting and Reporting by Charilies.. Slalemenl ol Recommended Pra¢ts'¢e effective from 1 April 2005 which has Since been withdrawn. The financial statements have been Prepared under the historical c05t convention wilh items recognised 81 cost or transaction value unless otherwise staled in the relevant notes lo these a¢counls. The financial 51alernenls have been Prepared in 8Gcordance with the Stalement ol Recomm&nded Pra¢lice.' Accounting and Reporting by Charities preparirig their accounts in occordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 issued on 16 July 2014 and Financial Reporting Standard applicable in the Unrted Kingdom and Republic of Ireland IFRS 1021 and Charities Act 2011. Manna Society con51ilules a public benefrt entity as defined by FRS 102, 1.2 Judgements In applylng accounting pollcles and key SOUTce8 of estlmation uncertalnty Depreciation is Charged all on fixecf as6e15 al a rale to write off the cost ol the fixed asset over its expected useful lile, refle￿ing the exp&rled pattern of benefit ¢on$umplion. The useful life of all fixed assels has been sel al fc)ur years. No residual values have been determined for any fixe a55et. Donaled assets have been Included within donations and legacies at the value the Trustees believe would be the c05t Incurred to buy the equivalent assets in an arms ltrrTrgth Iransaction between knowledeable and wlling partie$. 1.3 Golng concern The financial slalemenls have been based on the expectation of the Charity continuing as a going concem lor the nexl 12 months. The Trustees believe that there are no un¢ertainlie5 regarding the account8 b¢in9 prep8red OTh a 90ing wnGeTn basi5. Page 9 Manna Soclety Notes to the ftnanci31 statements IOT the year ènded 31 Mareh 2021 Ac¢ountlng poll¢lo8 Icontlnuedl 1.4 Income All income 1$ re¢tsynised once the charity ha5 entitlement to thé Income, it is probable thal th Intome will be received and the amount of income receivable can be measured reliably. For legacies, entillemenl is laken as the e8rtier of the d8le on which either.. the charity 15 avrare that Probate has been granted. the e51ate has been finalised and notrf1calion has been made by Ihe exe¢ulorlsl to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipl of a legacy, in whole or in part, Is only considered probable when the amount can be measured reliably and Ihe charity has been notified ol the execulorfs inlenlioft lo make a distribulion. Where leyaeies have been notified to the chanty. OT the charity is aware of Ihe granting of probate, and the cnleria for snwrne recognition have nol been met. then the legacy is treated as a contingent asset and clisclosed If rnaterial. Dtrn8ted serwces or facilitie5 are recognised when thv charity has control over the Item, any condrtion5 8$50Ei8ted with the donated rtem have been rnet. the receipt of econornic benefit from the se ol the charity of the Item is probable and that economic benefit can be measured reliably. In accordance wilh the Charities SORP IFRS 1021. the general volunteer time ol the Friends is nol recognised and rèleT to the Management commiltee's report foT MO￿ infomation about their conlribution. On receipt. donated professional services ar%d donated facilrtles are recognised on the basis of the value of the gift lo the ¢h8rity whsch 1$ the amount the charity woulij have been willing to pay to obtain services or facilities ol equiv?lonl ectsnomic benefit on the open market". a corresponding amount 15 then rècognised in expendÈture in the period of receipt. Income tax Tecoverable in felation to don*ions received under Gift Aid or deeds of ¢oven8nt is recognised at the time of the donalfon. 1.S Expenditure Expenditure is recognised once the￿ is 8 legal or constfuctive obligation to transfer economic benefit to a third paty, It is probable that a transfer of economic benefits will be ￿quIre*l in 5eltlernent and the amouni of the obligation can be measured reliably. Expenditure is cla55rfied by adivity. The cost5 of each activity are made up of the total of direct Costs and shared costs, including support Costs involved in undertaking Èach 8etiwty Direct costs attributable to a single activity are allocated directly to that aclivity. Shared costs whi¢h ¢onlnbute to more than one activity ncs support costs whsch are not attFibutable to a single activity are apportioned between those activities on 3 basis consistent with the use ol resources. Central staff costs are allocated on the basis of timè spent, and depreciation charges allocated on the portion of Ihe 8sset's use. Fundraising c051s are thtsse incurred in seeking voluntary contribution5 and dts not include the costs of disseminating infonnation in support of the charitable activities. Support costs are those cosls incurred directly in support of expenditure on the objects of the ¢harity and Include prq'ect management ¢8rried out at Headquarters Governance costs are Ih05e InGuffed in Connection wilh admini51rat10n of Ihe Charity and compliance with constitutional and slatutory requirements. CDgts of generating funds are costs inc¢Jrred in attfa¢ling voluntary income. and those incurred in trading activit1es that raise funds. Charitable aclivrties Ènd Govem8nce costs are costs incuryed on the charily'5 educational operalioris, Including 5UPPOrt costs and costs ielating 10 the governance ol the charity apportioned to charitable activities. All ?xpenditure 1$ inclusive of irrecoverable VAT. Page 10 Manna Socloty Notes to tho flnanclal gtat•ments for the y•ar •nd•d 31 March 2021 A¢countlng policiets l¢ontlnu•dl 1.6 Fund accounilng General funds are unrestricted funds which are available for use al the discretion of the Management CDmmittee in furtherance of the geneT31 objeclives of Ihe charily and which have not been designaled for other purposes. Restricted funds are funds which are to be used in a¢¢ordance with speclfi¢ reslriclions imposed by donors or which have been raised by the charity for particular pU￿OSeS. The costs of raising and administering such lunds gre charged against the specific fund. The aim ond use ol each restricted lund is set out in the note5 tts the financial slalernents. 1.7 Tangible fixed •s8pts and depreclptlon All assets costing more than £1,000 are capitalised. A review for impairment of o fixed asset is cariifrd out il events or changes in circumstances indicate that the carrying value of any lixed asset may not be recc*ver8ble. Shurtfalls be￿een the carrying value ol fixed assels and their ie¢overable amounts are recognised a5 impairments. Impairment losses are recognised in the Statement of financial a¢livilte5. Tangible fixed assets are carried at cost, nel ol depreciation and 8ny provision for impairment. DEpreciation is provided al rales calcu181ed to write off the ¢osl of fixed asse15, less their eslimaled residual valL*e, over their expeeled useful lives on the following bases.. Motor vehicles Flxtures & fittings CompLtter equipment 25°k straight line 25 /¢ 500/0 straight line 25% straight line 1.8 Interest recelvable Interest on funds held on deposit is in¢luded when receivable and the amovnl can be measured reliably by Ihp rharity., this is normally upon notrficalion ol the *nt¢rest paid or payable by the Bank. 1.9 Debtors Trade and other debtors are recognised at Ihe Settlement amount after any trade discounl offered. Prepayments are valued al the amount prepaid nel of any trade discounts due. 1.10 Cash at Bank and In hand Cash at bank and in hand includes cash and short tem highly liquid inve31men18 Wth a short wnalurity of three month8 or less from Ihe date ol acqui511i(Jn or opening of the deposit or similar a¢¢ount. 1.11 LSabS1ities and provlslons Liabilities are recognised when there 15 an obligation at the Balynce sheet dale as a result of a past event. il is probable Ihal a transfer of economic benefrt will be required in 5ettlemenl, and the 8mounl ol the settlemènt eBn be eslimale(S reliably. Llabililies are recognised at the amount that the charity anb'cipates it will pay 10 settle the debt or the amounl it has received a5 advanced payTnen15 lor the good5 or services rt must provide. PfOVISIOn5 are measured at the best estim8to of the amounts required to settle the obli9ation. Where the effect ol the time value of money is malerial, the provision is based on the present value ol those amour¥ts. discounted at rhe pre-tax discount rate that reflects the risks specific to Ihe liability. The unwinding of the discount 15 reco9nised wrthin interest payable ond Similar Charges. Page11 Manno $9¢10ty Notes lo the financi81 ststements forthe year ended 31 March 2021 Accounling policies Iconlinuedl 1.12 Flnanclal Instruments The charity only has financial assels and financial liabilit￿9 of 8 kind that qualify as basic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured al Iheii settlemenl value with the exception ol benk loans which ar• subsequently measured al amortised cost using the effective Interest method. 1.13 Pensions The charity operate5 a defined conlribvlion pension scheme and Ihe pension chaige represents the amounts payable by the charity lo the fund in Tespecl of the year. Income from donatlons and legatles Restricted Unrestrlcted funds lunds 2021 2021 Total funds 2021 Tot81 lunds 2020 Donations Legacies Grants Govemmenl grant5 2,000 368.191 46,312 370,191 46,312 72.758 30,788 320.806 64,896 72,756 30.786 Total ¢Jonalions and legacie$ 74,758 445,289 520,047 440, 702 Total 2020 385, 702 440. 702 Inv*$tment In¢om* Restrfcted Unrestricted funds fynds 2021 2021 Total lundg 2021 Total funds 2020 Bank interest 2,968 2,968 3.696 TotBI 2020 3, 696 3,696 Page 12 Manna s￿lety Notes to the financlal statèmènts for the year ended 31 March 2021 An8ly¥lg ol Expendltur• by oxpenditure type Stafl costg D•pr•¢latlon Othtr costs 2021 2021 2021 Totpl 2021 Tol81 2020 Costs of ralslng funds-, Expenditure on raisin9 voluntary income 6,142 6,142 6, 147 Subtotal costs of raising funds 6,142 6,142 6,147 Charftable actlvities: Cost ol running the tenlre Expendituro on governance 346.453 8,390 104,074 458.917 461,963 3,109 3.109 2,592 352.595 8.390 107,183 468,168 490, 702 Tolal 2020 345, 712 5.371 139.619 490, 702 Direct costs Cvsl of runnlng the centre Total 2021 To181 2020 Premises Food Volunteers Tr8vel Lltilrties Computer expenses Donab'trn5 Wages and salaries Nation81 insurance Pension cost 23,617 35,636 930 6,443 12,103 5.607 7.597 289,107 21,37S 4,392 23,617 35,636 930 6.443 12,103 $,607 7.597 289,107 21,375 4,392 26,279 41,050 7.647 6, 137 22,900 2,338 14,601 214,679 27,038 6.252 406,807 406,807 428.921 Tolal 2020 428.921 428, 927 Page13 anna Soclety Notes to Ihe financlal statèments for the y••r ended 31 March 2021 Suppon Costs Cost of runnlng the centre Total 2021 Tol81 2020 Recruttrnenl costs Telephone Printing. post and stationery Sundry expense5 Repairs Wages and salaries National insurance Depreciat10n 166 1.472 1, 715 4, 165 8, 557 29,838 1, 758 5,371 1,284 14 5,408 5,435 29,83B 1,741 8,390 1.284 14 5,408 5.435 29.838 1,741 8,390 52.110 52,110 53.042 Tol812020 53.042 53,042 Govemance costs Restrlcted Unreslrl¢ted funds 14rnds 2021 2021 Tolal lund8 2021 Tofgl runds 2020 Independanl examinerfs fee Legal lees 2,592 517 2.592 517 2.592 3,109 3,109 2,592 Net Incomellexpenditurel This Is stated after charging.. 2021 2020 DepTecialion of tangible fixed assets.. owned by the ch3nty Ind¥pendenl examtnerfs fee 8,390 2.592 5,371 2, 592 During the year, no Management eommittee received any remuner8tion12020 - £NILI. Ouring the year, no Managemenl committee received any benefits in kind12020- £NILI During the year, no Management committee re￿iVed any reimbursement of expen$es12020- £NILI. Page 14 MavTrna Society Note¥ to the financlal stat•m8nts for tho yoar ènded 31 March 2021 Stsff Costs Staff costs were as lollows.. 2021 Wages &nd 3alaries National insuran¢e Pension costs 2020 324,291 23,116 6,188 309,868 28, 796 7,048 352,595 The average number of per$on$ employed by the charity during the year was as lollLIWS". 345. 712 Day Centre Housing & Welfare Advice Management a Admin No. No. 12 12 No employee re¢eived remuneration amoitnting to more than £SO.000 in either year. During the ye8T. key management personnel received reMUne￿lI0n of£38,417 (2019.. £36,157). During the year. no key management received any reimbur5emenl of expen5es12019'. £nil). 10. Tanglble fixed assets Motor vehicles Flxtures & rittings Compuier equipment Total Cost Al 1 April 2020 Addthon8 18.521 66,568 22,238 1,618 106,327 1,618 Al 31 March 2021 18,521 Depreclation At l April 2020 Charge lor the year Al 31 March 2021 Net book value Al 31 March 2021 65,568 23,856 107.945 4,630 4,630 58,674 1.054 11,416 2,706 74,720 8,390 9,260 59,728 14,122 83,110 9,261 5,840 9,734 24,83S At 31 M6th 2020 13,897 6,894 10, 822 31,607 Page 15 Manna Soclety Notes to the fin8nclal st4tements for the year ended 31 Plarch 2021 11. Debtors 2021 2020 46.244 18,503 34.333 18,503 other debtOTS Prepayments and a¢crved In￿Me 64,747 52,836 12. Credltor5: Amounts falllng due wlthln one year 2021 202Q 6,546 6,338 other taxation and social security Olher credilorg Accrua15 and deferred income 8,821 6,255 16,713 t2,593 13. Ststement of funds Statement of funds- current year Balancè at 31 March 2021 Balance at l April 2020 Income Expenditure Unrestrict¢d funds General fund 316,872 448,257 lo¥J,5j i, 371,598 Restrlcted funds Accommodation Housing advice Assisting people in need Washing machine Meals during COVIO-19 14.$34 1,000 55,000 1.000 (1,0921 156,0001 11081 16791 {17,758) 14.442 11,366 169 10,474 17.7S8 25,8S£ 74,7S8 {74,6371 25.977 1468.1681 397,57S Total of funds 342,728 523.01S Statement ol funds- prlof ye8r Balance 81 31 MBtrh 2020 Ba18n¢8 at 1 April 2019 Income Expendilutr 355. 176 382,11B (420.422) 316,872 General lund Pag$ 16 Manna Soclety Not¢$ to the financlal statements for th# year endod 31 March 2021 13. Statement ol funds Ironllnuedl Rostrlcted funds Accommodation Housing adv￿Ce Assisling pecple in need Washing machine 20.299 (6, 765J (55,000) (7.836) (679) 14.534 55,000 6,280 12,030 1,527 10,474 848 33,856 62,280 f70,280J 25, 856 Summary ol lunds- current y•ar Balance at 31 March 2021 Balance ¥t 1 Aprll 2020 Income Expendlture General fvnds Restricted funds 316,872 25,856 448,257 74,768 {393,5311 174,637) 371.598 25.977 342,728 523,015 1468,1681 397,575 Summary of funds - prSoT year 8alan¢& al 31 March 2020 8glance al l Apnl 2019 InGome Expenditurp General fund5 Restricied funds 355, 176 33, 856 382,118 62.280 (420,422) (70.280) 316.872 25,856 389,032 444,398 (490, 702J 342, 728 14. Analysls ol net assets be￿¥*n funds Analysls ol net assets betsve¢n fund5 - current year R¢$trlcltd Unrestrlcted funds fvnd$ 2021 2021 Total lund5 2021 Tangible fixed assets Current assets Creditors due within one year 24,835 363,476 {16.7131 24.835 389,453 116,713) 25,977 25.977 371.598 397,575 Page 17 Manna Society Notes to the financSal statements for tha year ended 31 March 2021 14. An#ly3i> of not a$•ets lunds lconllnued) Anatysls of net assets between funds . prior year Restricted Unre$tri¢led lunds funds 2020 2020 Total lunds 2020 Tangible fixed assets Current assets Credrtors due within one year 31.607 297,858 112,593) 31,607 323, 714 f72,595J 25,856 25, 856 316, 872 342, 728 IS. Contlngenl asset During the ye8r the Management comrnittee were advised that thè ChaTIty had been left a legacy. No figure ha5 been indi¢ated 16. Penslon commitments The Charity operate5 two defined contribution scheme one ol which is the new workplace pension. The assets of both schemes are held separately from those ol the ¢harily in independently administered funds. The pension charge represenls contributions payable by the charity to th¢ funds and amounted to £7,048 12019- £21.2631. There were mo conlribulions payable at the balance sheet date. 17. Rglated party transactlons During the year the Afrtca Mission Iwhg share an office wrfLh the Manna Societyl reimbursed the Manna Society for the use of their franking machine. In 2020 these costs amounled to £Nil12019. £1141. There was no outstanding balance at the year end. 18. Controlllng P3rty The Management ¢ommittee are Ihe controlling party of the Charity. Page 18