2021-03-31-accounts - Manchester Maccabi Community And Sports Club

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Charity information
Trustees' Annual Report
Independent examiner's	report
Funds Statements:-
Statement of Financial	Activities
Statement of Financial	Activities - Prior Year statement
Balance sheet		9
Notes to the accounts		10

Trustees' Annual Report	for the year ende	d 31 March 20	21
From a cash perspective,	funds were applied	in the following	way:
			f'000
Net Income for Year			38.8
Depreciation			45.8
Additions to Fixed Assets			-35.8
Increase in Working Capital			-5.7
Net Movement in Funds			43.1
This movement reconciles	with the changes	in cash and borrowings		figures on the year- end Balance Sheet.

			SORP	Current year	Current	year	Current year	Prior Year
				Unrestricted	Restricted	Funds	Total Funds	Total Funds
				Funds
				2021	2021		2021	2020
					6
Income &Endowments		from:
Donations 8 Legacies			A1	151,585		39,811	191,396	299,466
Charitable activities			A2	54,217			54,217	151,357
Other trading activities			A3					3,966
Total income				205,802		39,811	245,613	454,789
Expenditure on:
Raising funds			B1	3,084			3,084	2,850
Charitable activities			B2	191,409		12,275	203,684	259,904
Total expenditure			B	194,493		12,275	206,768	262,754
Net income for the	year			11,309		27,536	38,845	192,035
Transfers between	funds			17,971		(17,971)
Net income after transfers			A-B-C	29,280		9,565	38,845	192,035
Net movement in funds				29,280		9,565	38,845	192,035
Reconciliation offunds:-
Total funds brought	forward			1,402,056			1,402,056	1,210,021
Total funds carried	forward			1,431,336		9,565	1,440,901	1,402,056

			SORP Ref	Prior Year Unrestricted	Prior Year Unrestricted	Prior Year	Prior Year Total Funds	Prior Year Total Funds
				Funds		Restricted Funds
				2020		2020	2020
				F		6	6
Income &Endowments		from:
Donations &Legacies			A1		299,466			299,466
Charitable activities			A2		151,357			151,357
Other trading activities			A3		3,966			3,966
Total income					454,789			454,789
Expenditure on:
Raising funds			B1		2,850			2,850
Charitable activities			B2		259,904			259,904
Total expenditure			B		262,754			262,754
Net income for the year					192,035			192,035
Net income after transfers					192,035			192,035
Net movement in funds					192,035			192,035
Reconciliation offunds:-
Total funds brought	forward			1,210,021			1,210,021
Total funds carried forward				1,402,056			1,402,056

Manchester	Macca	b	i Community and	Sports	Club - Ba	lance Sheet as at 31 March 202	1
					SORP
				Note	Ref	2021		2020
Fixed assets					A
Tangible assets				8	A2	1,478,477		1,488,485
Current assets					B
Stocks					B1	1,000	1,000
Debtors				10	B2	14,367	17,717
Cash at bank	and in		hand		B4	90,426	46,685
Total current	assets					105,793	65,402
Creditors: amounts			falling due within
one year				11	C1	(24,565)	(33,590)
Net current assets						81,228		31,812
						1,559,705		1,520,297
Total assets	less current liabilities
Creditors: amounts		falling due after more
than one year				12	C2	(118,804)		(118,241)
The total net	assets		ofthe charity			1,440,901		1,402,056
The total net	assets		ofthe charity are	funded	by the funds ofthe charity, as follows:-
Restricted funds
Restricted Revenue		Funds		16	D2	9,565
Unrestricted	Funds
Unrestricted Revenue			Funds	16	D3	1,431,336		1,402,056
Total charity	funds					1,440,901		1,402,056

te	s to the Accounts for the ye	s to the Accounts for the ye	s to the Accounts for the ye	s to the Accounts for the ye	ar e	n	d	ed 31	March 2021
6	Staff costs and emoluments
	Salary costs													2021	2020
														F	F
	Gross Salaries	excluding trustees				and key management personnel								57,855	53,760
	Employer's National		Insurance		for	all		staff
	Employer's operating		costs	of	defined			contribution pension schemes						900	900
	Total salaries,	wages and		related			costs							58,755	54,660
	Numbers offull time employees						or full time equivalents							2021	2020
	The average number		oftotal staff			employed			in the year was
	The estimated	full time equivalent				number of all staff employed				in the year was
	The estimated	equivalent		number offull					time staff deployed	in	different activities in the			year was:-
	Accounts													0.50	0.50
	Caretaker													1	1
	Marketing Manager													1	1
	Reception													0.50	0.50
	The estimated	full	time equivalent					number ofall staff employed			as above
	No employees	received emoluments						(excluding pension costs)		in excess ofF60,000 per annum.
7	Remuneration	and	payments		to	Trustees			and persons connected with them
	No trustees or	persons connected				with them			received any remuneration or expenses				from the	charity, or any	related
	entity.
8	Tangible fixed	assets
										Leasehold Property		Plant & Machinery		Fixtures, Fittings & Equipment	Total
														E
	Cost
	At 1 April 2020									2,054,074			8,403	104,401	2,166,878
	Additions												27,152	8,670	35,822
	At 31 March 2021									2,054,074			35,555	113,071	2,202,700
	Depreciation
	At 1 April 2020									575,008			4,155	99,230	678,393
	Charge for the	year									41,081		3,599	1,150	45,830
	At 31 March 2021									616,089			7,754	100,380	724,223
	Net book value
	At 31 March 2021									1,437,985			27,801	12,691	1,478,477
	At 31 March 2020									1,479,066			4,248	5,171	1,488,485

ote	s to the Accounts for the year ended 31 March 2021	s to the Accounts for the year ended 31 March 2021
9	Stocks &Work in Progress		2021	2020
	Stocks before write downs		1,000	1,000
			1,000	1,000
10	Debtors
			2021f	2020f
	Prepayments and accrued income		6,482	6,300
	Other debtors		7,885	11,417
			14,367	17,717
11	Creditors: amounts	falling due within one year	2021f	2020f
	Bank loans and overdrafts		3,895	4,455
	Trade creditors		10,456	20,619
	Accruals		8,194	7,564
	PAYE, NIC VAT and	other taxes	1,007	771
	Other creditors		1,013	181
			24,565	33,590
12	Creditors: amounts	falling due after one year	2021f	2020f
	Bank loans and overdrafts		118,804	118,241
			118,804	118,241

Particulars of how particular funds are	Particulars of how particular funds are	represented by assets and liabilit	ies
At 31March 2021		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
		6	6	F	F
Tangible	Fixed Assets	1,478,477			1,478,477
Current	Assets	96,228		9,565	105,793
Current	Liabilities	(24,565)			(24,565)
Long Term Liabilities		(118,804)			(118,804)
		1,431,336		9,565	1,440,901
At 1 April 2020		Unrestricted	Designated	Restricted	Total
		funds	funds	funds	Funds
		6	6	F	F
Tangible	Fixed Assets	1,488,485			1,488,485
Current	Assets	65,402			65,402
Current	Liabilities	(33,590)			(33,590)
Long Term Liabilities		(118,241)			(118,241)
		1,402,056			1,402,056

Change in total fu	nds	over t	he ye	ar as shown in	Note 15,analysed by i	ndividual funds
					Funds	Movement in	Transfers	Funds
					brought	funds in	between	carried
					forward from	2021	funds in	forward to
					2020	See Note 17
					6	6
Unrestricted and designated			funds:-
Unrestricted Revenue		Funds			1,402,056	11,309	17,971	1,431,336
Total unrestricted	and designated			funds	1,402,056	11,309	17,971	1,431,336
Restricted funds:-
Stronger Together						9,565		9,565
Sport England
Football Foundation	Pitch Maintenance
Football Foundation	Tractor and Equipment					17,971	(17,971)
Total restricted funds						27,536	~17,971	9,565
Total charity funds					1,402,056	38,845		1,440,901

Analysis of move	men	ts in fu	nds over the year as s	hown in Note 16
						Other
				Income	Expenditure	Gains &	Movement
						Losses	in funds
				2021		2021	2021
				6		F	F
Unrestricted and	designated		funds:-
Unrestricted Revenue		Funds		205,802	(194,493)		11,309
Restricted funds:-
Stronger Together				9,565			9,565
Sport England				6,500	(6,500)
Football Foundation	Pitch Maintenance			5,775	(5,775)
Football Foundation	Tractor and Equipment			17,971			17,971
				245,613	~296,766		38,845

Donations and	Legacies
					Current year	Current year	Current year	Prior Year
					Unrestricted	Restricted	Total Funds	Total Funds
					Funds	Funds
					2021f	2021f	2021f	2020
Donations and	gifts from	individuals
Small donations f1000	individually	less	than		14,147		14,147	4,728
Donations individually more		than	E1,000		2,500		2,500	5,000
Total donations individuals	and gifts	from			16,647		16,647	9,728
Revenue grants	and donations		from	non	public bodies
Small grants individually less than f1000					923		923
Grants					101,515	39,811	141,326	58,300
Donations individually more		than	f1,000		32,500		32,500	231,438
Total private sector revenue grants					134,938	39,811	174,749	289,738
Total Donations	and Legacies			A1	151,585	39,811	191,396	299,466

			Current year	Current year	Current year	Prior Year
			Unrestricted	Restricted	Total Funds	Total Funds
			Funds	Funds
			2021f	2021f	2021f	2020f
Primary purpose	and	ancillary trading
Membership			4,185		4,185	14,308
Indoor 8 outdoor	activities		50,032		50,032	137,049
Total Primary purpose trading		and ancillary	54,217		54,217	151,357

				Current year	Current year	Current	year	Prior Year
				Unrestricted	Restricted	Total Funds		Total Funds
				Funds	Funds
				f		f
				2021	2021	2021		2020
Total income from charitable		trading		54,217			54,217	151,357
Total from charitable	activities		A2	54,217			54,217	151,357

				2021	2021	2021	2020
				Current year	Current year	Current year	Prior Year
				Unrestricted	Restricted	Total Funds	Total Funds
				Funds	Funds
				2021f	2021	2021f	2020 f.
Bar 8 Bistro takings							3,318
Vending	machine	income					648
Total from other		activities	A3				3,966

					Current year	Current year	Current	year	Prior Year
					Unrestricted	Restricted	Total Funds		Total Funds
					Funds	Funds
					2021	2021	2021		2020
Gross wages and salaries activities			- charitable		57,855		57,855		53,760
Employers'	Nl - Charitable		activities
Defined contribution charitable activities		pension		costs-	900			900	900
Other Staff					135			135	594
Bar 8 Bistro	stock	purchased			1,287			1,287	2,719
Direct costs	for indoor 8 outdoor activities				782			782	20,057
Costs ofoperating		Brooklands		facilities	74,697	12,275	86,972		117,163
Total direct	spending			B2a	135,656	12,275	147,931		195,193

Support cos	ts for	charitable	activities
			Current	year	Current year	Current	year	Prior	Year
			Unrestricted		Restricted	Total Funds		Total Funds
			Funds		Funds
			2021		2021	2021		2020
			F		F	F		F
Financial costs
Loan interest				5,032			5,032		8,955
Depreciation period	8 Amortisation		in total for the	45,830			45,830		42,324
Support costs before reallocation				50,862			50,862		51,279
Total support	costs			50,862			50,862		51,279
All the expenditure		in the prior year was unrestricted.
Other Expenditure		-Governance costs
			Current	year	Current year	Current	year	Prior	Year
			Unrestricted		Restricted	Total Funds		Total Funds
			Funds		Funds
			2021		2021	2021		2020
			F		E	F		E
Independent	Examiner's fees			1,900			1,900		1,970
Other governance		costs		2,991			2,991		11,462
Total Governance		costs		4,891			4,891		13,432

Total Char	itable	expenditure
				Current year	Current	year	Current	year	Prior	Year
				Unrestricted	Restricted		Total Funds		Total Funds
				Funds	Funds
				2021	2021		2021		2020
					F.				E
Total direct	spending		B2a	135,656		12,275	147,931		195,193
Total support costs			B2d	50,862				50,862		51,279
Total Governance		costs	B2e	4,891				4,891		13,432
Total charitable		expenditure	B2	191,409		12,275	203,684		259,904
Expenditure on		raising funds and costs of investment management
				Current year	Current	year	Current	year	Prior	Year
				Unrestricted	Restricted		Total Funds		Total Funds
				Funds	Funds
				2021	2021		2021		2020
				F	F		F
Promotion	& Fundraising			3,084				3,084		2,850
Total fundraising		costs	B1	3,084				3,084		2,850