The Charity Registration Number is =_ 521228 Manchester Maccabi Community and Sports Club Trustees Report and Financial Statements 31 March 2022 Manchester Maccabi Community and Sports Club Report and accounts for the year ended 31 March 2022 Contents Pa9e Charlty Infomiatlon Trustees. Annual Report Indèpèndant èxamlnafs r•port Funds Statements... St8tem&nt of Financial Activities Statement of Financial Activities- Prior Year statement Balance sheet Notes to the aeeounts 10 Manchester Maccabi Community and Sports Club Trustees. Annu81 Report for the year ended 31 March 2022 The Trustees presenttheir Report Hnd AGGounts for the year ended 31 March 2022. Reference and administrative details The Gharify Trall￿. The legal name of the chartty is.. M3nche5ter Maccabi ComrnurTrity and Sports Club The Gharifys areas of operation and UK charitable registrafion. The charity is registered in England & W8les with the Charity Commission in England & Wales ICCEWI with charity number 521228 Legalstructum of tho cherity Th& gov&rning document of the charity is the Trust Deed establishing the charity. ThÈ Governing Document is dated 25 June 2001. as amended by a 8chÈmo dated 19 October 2021 Thè Irust88s ar8 all individual8. The pt1nclpal operatlng address. telophone number, emall and web 8ddre880s of the charlty are... Brookland5 Bury Old Road, PrestwGh Man¢h&ster. M25 OEG Telephone 0161 492 0040 Email Address info@manchestermattabi.org.uk Web address w￿￿.Manchest￿rm8tr￿bl.0r9.uk The Tru$tee$ in offiGe gn the date the report was approved we￿..- Suzanne Gellman Darryl Lee The followlng persons served as Trustees durlng the year ended 31 March 2022 :. The Irust88s who served as a Iru8t8è In the reporting périod, and, if applicable, Ih&ir datès of appointment or r8sign8tion during the year wer8'.- Name Appolntsd ResIgne￿RetIred Barry Davidson 15 June 2022 Objects and activities of the charity The pu￿05eS of the charityas set out in its goveming document. To further or benefit. wilh a focus on Ihe Jewish Gommunity the residents of Bury. Manchester. Salford an(1 surrounding areas without distinction of sex. sexual orienlalion. race. political. religiou8 or other opinions by associating together the said residents and th& local authorities, VDlunt8ry bodies and other organisalions in a omrnon effort lo promote education, culture. social weware and cohesion ancl physical and mental wellbeing through the provision and maintènancè of a community centre for use of the residènts and others. Manchester Maccabi Community and Sports Club Trustees. Annu81 Report for the year ended 31 March 2022 The fflain aGtivitie$ undertaken during the year to further the charity¥ purpose for thepublic benefit. ThÈ true valuÈ of ManthÈstÈr Maccabi lies in its Sprit and inclusivity. bringing about shared expÈriÈncÈs, strong bonds and a sense of Community 8mongst our youth. adults. family and friends. Each week over 1200 people now 8njoy a growing number Df facilities and 8clivitie8 on offer covering th8 full 8ge 8P8Ctrum of Baby and r￿dIer groups right up to Over 60's. With more people being able lo rlleet. mix. make newfriends and Ènjoy each otherfs GOtnp3ny this illuslr3tes what a vital assÈt ManchÈstÈr Maccabi is bringing morè colour and purpos8 to people's lives ev8ry day. Whilst catering pritnarity to the Je￿ry$h Community, Manchester Maccabi also opens ils facilities to the public al large and has established a wide sèt of relationships with Greater Manchester Police, Sl Monicas School, Manch&8t8r Cty, Bury and Rochdale Football Clubs who all use our faciliti8s on a regular basis. The Club therefore offer5 vitsl Social and Sporting facilitie5 to many people who might not have otheThw5e used Ih8m and on that ba81s w& truly beli8v& we provide an invaluable s8rvic& and benefit lo th08& In our Community and beyond. The trustees have had regard to the Charity Corntnission's guidance on public benefit in managing the a¢livities of the ¢harity. The maln achlèvÈments and performance tsf the charlty durfng the year. As highlighted at the end of18st years. Trustees. Report, the Club continued to be adversely impacted by the continued effects of COVID-19 on most of its sctivilies and this has impacted the year under review. Donations and Legacies came in at £96.1k a reduction of £95.3k149.80/01. During FY21 we were extremely fortUn3te to have received exceptional financial support from both Bury MBC and the Government by way of grants which substantially h&lp&d towards defraying our fixed costs and loss of income du8 to COVIO-19. This support totslled £107.Ok. The 8xl8nt and availability of these grants was significantly reduced in FY22. Tho other main item of income was £139.6k IFY21. £54.2kl relating to Charitable AttiviliÈs which represents th8 hire of both internal and external facilitiÈs. We were delighl8d that the removal of reslriclions, rÈ8ull8d in the utilisation of the Club in ways seen pre-psndemic. albeit not yet reaching the same level5. Total Incom8 th8refor8 for thi8 year cam8 in al £238.9k IFY21.. £245.6kl, a slight reduction of £6.7k12.70AI. This bein9 a phenomenal achievement for the Club given the effects of the pandemic and illustrates ils itnportHnce to our Cotntnunily. The totsl costs of running the Clubs. activities for the year was £258.9k IFY21.. £206.8kl which was £52.1k 125.2¥01 lower than the previou5 year. The main drwer5 of this increase w35 driven by the re-opening of the Club, hit by namely hlgher utilltles. slte malntenance and securlly co8t8 in comparlson to the perlod under COVID-19 restrictsons. As a result, Nèt Income for the year was 8dually a Net Expènse of £19.gk, In comparison to Net Income of £38.8k the previous financial year. As explained above this variance Is primarily driven by th8 reduction in COVID-19 related grants, and significantly higher costs following the remov81 of pandemic linked restrictions. Manchester Maccabi Community and Sports Club Trustees. Annu81 Report for the year ended 31 March 2022 From a cash per5peGtive. fund5 were applied in the followng way". £'OOD -19.9 47.6 -10.1 13.0 30.6 N81 Expanditure for the Year Oeprecialion Additions to Fixed Assets Increase in Working C8pitsI Nel Nlovement in Funds This movement reconcile8 With the changes in cash and borrovAngs figures on the year- end Balance Sheet. The Club also continues to progress its plans to extend th& building In partnership with UJIA, and has recently received gr8nt funding for the refurbishment of the outdoor 3G pitches. structure. governance and management of the charity The metltrods used to recruit andappoinl new chérity trus¢Èès. There shall be a minimum of thre& Twstees. Trustee$ Can be nominated by any member whose subs¢ription is up lo dale. The chanfty& organlsatlonal structure. The management of the club is vested in the Executive Committee. Mernbers are elected annu811y. with exisling tnetnbers eligible for reappointTnent. The Executive Cotntnittee may also GQ-opI tnembers as they consider nec&88ary during the ye8r. Executive Committee Kathryn Levy- Chair B8n Brovmson- Vice Chair and Tre88urer- R8signed 10 August 2022 Michael Sack8 Deborah Bri151one Sarah HabÈr- Appointed September 2021, Resigned 28 February 2022 Andrew Saipe- Appointed Sepl8mb8r 2021 Steph Wilks Vikki Goldstein Toby L8vy- Appointed 19 D8ctmber 2022 Manchester Maccabi Community and Sports Club Trustees. Annu81 Report for the year ended 31 March 2022 Bankers HSBC l The Quadrant Buxlon Derbyshire SK17 6AW BBS Law Th? Edg&, Clow&8 St Salford M3 SNA Soli¢rto Flnanclal revlew The Gharity$ finènGialposition at the end of the ye•r ended 31 Maroh 2022 The financial posilion of the Gh3rity ai 31 March 2022 and Gotnpar3tives for the prior period. as more fully detailed in th& accounts, t2n be summarised as follow8".- 2022 2021 Not18xpenditurellincome 19,947 38,845 Unreslricled Revenue Funds available for the g&n&ral purposes of thè charity 1,419,514 1,431,336 Total Funds 1,420,954 1,413,365 Policie5 on reserves. With any current excess cash flow being used to fund working capital. pay down our loans and provide sufficient headway for a future refurbishmènt of the Club no policy currently &Kist8 for creating a level of r888r488. This situation is und8r regular revi8w on an annual basis and a policy will b8 impl8men18d when the Trustees feel it is appropriate. Availabilityand adequa¢y of assets of each ofthe fvnds Th& board of tru81e&8 18 satisfied that the charitys assets in each fund ar8 availabl& and ad8qual8 lo fulfil its obligations in resp8ct of each fund. Ri$k$ and un¢ertaintie$ fa¢ing Ihe ¢hority. ThÈ major rlsks to whith the Charity is Èxposed havÈ been rÈvlewÈd and syslÈms and protedurÈs have no b88n put in place to manag8 th888 going forward. In particular, insurance cov8r is in plac8 and our finances, both historical and for¥vard looking. s￿ under regular review al e8ch monthly Executive meeting. Appropriate Discbsure and Barring servi￿ IDBSI checks supported by regularly reviewed policies are made for all those who work vAth children or other vulnerable groups ￿th1Th Manchester Maccabl. Independent Examlner Eric Langer Bsc FCA Chartered Accountant 8-10 Gatley Road Cheadle Cheshire SK8 1PY Manchester Maccabi Community and Sports Club Trustees. Annu81 Report for the year ended 31 March 2022 Statoment of Trustses's Rosponslbllltles Th8 charitys trustees ar8 responsible for the prtparalion of th8 aeeount8 in aeeordance with the terms of th8 Charities Act 2011 and the Charities (Accounts and Reportsl Regulations 2008. NOt￿￿thStandIng the explicit requirement in the eKtant statutory regulations.the Charities (Accounts and Reports) Regulations 2008, to prepa￿ the financial statements in accordante ￿ryth the SORP 2005. in view of the fad that the SORP 2005 has b88n withdrabtrn, th8 Trustees delermin8d to Interpret thi8 r88ponsibilily 88 requiring them lo follow current best practice and prepare the accounts accorLling lo the FRS 102 SORP (Slalement of Recommended PraGtice for Accounting and Reporting by Charities) 2015, las atnended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 20191, (The SORPI. In particular, charity law r8quir8S the Trusl8es, if Ih8y prepare 8ccount8 on an accruals basis, to prepar8 financial slalernents for each finanual year which give a true and fair view of the state of 8ffairs of the charity as al the end of the financial year 8nd of the surplu5 or deficit of the charity. In preparing those financial slalements the Trustees a￿ reouiod lo:_ pr8pare the a¢￿Unts in accordanc8 with Uni18d Kingdom G8ner8lly Accepl8d Accounting Practice Iuniled Kingdom Accounting Standards and applicable lawl. S818ct 8uilabl& aceounting polic1&8 and apply them consistently,. make Judgemen18 and t8timat8s that are r&880nabl8 and prud8nt', pr8par8 the financial 8tat8menls on th8 going CDnc8rn b8Si8 unle88 it is inappropriat8 to presume that th8 charity wll continue in busin8SS', Stste vA)elh8r applieab18 accounting 8tsnd8rds and slal8m8nts of recommended practice have been followed, subject lo any material departures disdosed and expLqined in the finan￿al ststements., Th& law requires that thè trustees must not approv& the accounts unless they are satisfied that they giv& a tru8 and fair view of the slate of affairs of the charity snd of the surplus or d8ficil of the charity for the y88r. Th& Trustees a￿ also responsible for maintaining adequate accounting records which disdose ￿th r8a8onabl8 accuracy al any tim8 th8 financi81 position of the charity and which are suffici8nt lo show and exp18in the ch8ritys Ir8n58CtiOnS 8nd enable thern lo ensure that the financial statements comply with regulations made under the Charities Act 2011. They are also resPOn5ible for 53feguarding the assets of the charity and héncé for 18king reasonable steps for th& pr*v&ntion and detection of fraud and other irreguL9rities. Th8 Tru8t8e8 are also responsible for the contents of th8 Tru8t888' report. and the slalulory responsibility of the Independent Examiner in relation to the Truslee5' report is limited lo exatnining the report and ensuring that. on the fao of the report, there ao no material in¢onsisten¢ies wlh the figures dis¢losed in the finan¢i81 slalem8nt8. 3110112023 This rewrt was approved by the board of trustees on Suzanne Gellman Trustee Manchester Maccabi Community and Sport5 Club Report of the Independent Examiner to the Trustee5 of Manehester Maeeabi Community and Sports Club on thè flnanclal statements for the year ended 31 March 2022 I r8POrt to the Trustees on my 8xamination of th8 financial statem8nts of the charity for the year 8nd8d 31 March 2022. Responsibilities and basis of report As the charity trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 1.the Act'l. I report in respect of my examination of the Chsrills financial siatemenls carried out under Section 145 of the 2011 Act and in carrying out my examination I have folk)wed all the applicable DI￿¢tionS given by the Charity Commission under se¢lion 14515llbl of the Act. Independent Examinerfs Statement I have cornplet8d my 8xamination. I confirm that no materi81 matters have com8 to my 8tt8ntion in connection with th8 examination givlng rne cause to believe that In any material respect". 1. a¢¢ounting records were not kept in respect of the Charity as ￿qUI￿d by section 130 of the Act", or 2. the financial statements do not accoid with those ￿￿[￿$., or 3. the financial staternent5 do not comply with the applicable requirements conceming the fortn and content of the financial statements set out in the Charities (Accounts and Reports) Regu181ions 2008 other than any requirement that the accounts give a true 8nd fair view which is not a matter considered as part of an ind8p8ndent examination. I have no concerns and have come across no oth8r matlers in connection with the examination to which aitention should b8 drawn in this report in order to enable a proper unijerstsnding of the finanaal statements to be reached. 31 January 2023 Date Erlc Langer BSC FGA ICAEW 8-10 Gatley Road Cheadle Cheshire SK8 1PY Manchester Maccabl Communlty and Sports Club- Ststsmont of Flnanclal Actlvltles for the year ended 31 March 2022 Statement of Flnancl8lActlvltles forthe year ended 31 Ma￿h 2022 SORP Ref Current yoar Unrestrictèd Funds Current year Restricted Funds Current year Total Funds Prior Year Total Funds 2022 2022 2022 2021 Income & Endowments from.. Donations & Legacies Charitable activities Other trading activi118S A1 A2 A3 90,871 139.551 3,241 5,275 96.146 139,551 3.241 191,396 54,217 Total Incomo 233,663 5,275 238.938 245.613 Expenditure on.. Ralslng funds Charitable activitie5 81 B2 530 244.955 530 258,355 3,084 203,684 13.400 Total expenditure 245,485 13,400 258.885 206,768 Net lexpendlturelllncome for the year 111,8221 18,1251 119.9471 38.845 Transfers between funds Net Income aftertransfers B.C 111,8221 18,1251 119.9471 38.845 N8t movement In fund8 111,8221 18,1251 119.9471 38.845 Reconciliation of fvJnds'.- Total funds brought fonvard 1,431.33 1.440.901 1.402,056 Total funds cathed fts￿￿￿ 1.419,514 1,440 1,420.954 1.440.901 The'SORP Ref indic8ted above is the cl85sification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP. the brought foTward and carried forward fund5 above have been agreed to the Balan￿ Sheet. A 88P8rate Statement of Tot81 Recogn188d Gains and Losses Is not required as this slalement Ineludts 811 r8cognis8d gains and losses. All activities derive from continuing 0￿ratiOnS The not•s attached on page8 10 to 19 fomi an Intogral part of th888 accounts. Manchester Maccabl Communlty and Sports Club- Ststsmont of Flnanclal Actlvltles for the year ended 31 March 2022 SORP Ref Prlor Year Unrestrlctod Funds 2021 Prlor Year Prlor Year Total Funds Restricted Fund$ 2021 2021 Income & Endowments from.. Donations & Legacies Charitable aclivitl88 A1 A2 151.585 54,217 39.811 191,396 54.217 Total Income 205,802 39,811 245,613 Expenditure on.. Raising funds Charitable activitie5 81 B2 3.084 191.409 3.084 203,684 12.275 Total expendilure 194,493 12,275 206.768 Net income forthe year 11.31 27.536 38,845 Transfer5 between fund5 17.971 117.9711 Nèt Income aftertransfers 29,280 9,585 38,845 Net movament Sn funds 29,280 9,565 38.845 Reconclllatlon of funds'.- Total funds brought forward 1,402.0 1,402,056 Total lunds cathed fotwat 1.431,338 9,565 1,440.901 All actlvltle8 det1ve from contlnulng operatlons Manchester Maccabi Community and Sports Club- Balance Sho8t 88 at 31 March 2022 SORP Note Ref 2022 2021 Flxed assets Tangible assets 1.440.989 1.478.480 Current assets Stocks Debtors Cash al bank and in hand B1 10 B2 B4 1.000 13.771 117,131 1.000 14.367 90,423 Total current a55ets 131,902 105,790 CrÈditors'. amounts falling wilhin ono year 11 C1 37,BOg 24,565 Net current d55ets 94,093 81,225 1,535,082 1,559,705 Tot4las5ets less currentliabylities Creditors.. amounts falling due after more than one year 12 C2 1114.1281 1118,8041 The totsl net assets of the charfty 1,420,954 1.440,901 The Itstsl net assets of the Gh#rify are funded by the funfl$ of the GhJrity. 0$ ftsllows'.- Restricted funds Resth¢ted Revenue Funds 16 D2 1.440 9.565 Unrestrlctad Fund8 Unreslricled Revenue Funds 16 D3 1,419,514 1,431,336 Total charlty funds 1,420,954 1,440,901 The'SORP Ref indicated above is the classification of Balance Sheet items as set out in the formal SORP docutnents. As required by paragraph 4.60 of the SORP. the brought foTward and carried forward funds above have been agreed to the SOFA.. The Trustees ackn0￿e￿9e their responsibilities for complying vith the requirements of charily legislation wlh respect to accounting o¢ords and the p￿paratIOn of accounts. The Gharity 15 subjeGt to Independent Exatninalion under charity legislation. and the report of the Independent Examiner is on pag& 8. TheThe Trustees are 5at15fied that. atthough the tharily 15 not [￿lsIere￿ underthe CoTllP3nies AGIs, rf it were so regi8l&red, It would be eligible to prepare accounts in accordance with the provisions In Part 15 of the Companies Act 2006. applicable lo companies subject to the Small companies ￿gime. Suzanne Gellman Trustee Approved by th8 board of Iru8t888 on 3110112023 The notes attached on pages 10 to 19 forni an intsgral part ofthese accounts. Manchester Maccabi Community and Sports Club Notes to the Accounts for the year ended 31 Ma￿h 2022 1 A¢¢ounting p¢li¢ie$ Pollcles rel8llng to the productlon of the &ccounls. Ba818 of proparatlon and accountlng conventlon The accounts have been prepared on the accruals basi8, under the historical cost convention, and in accordan￿ vAth the Financial Reporting Standard appli￿ble in the UK and Republic of Irebnd IFRS 1021 and Accounting and Reporting by Charities Statement of RÈcommÈnded PradicÈ applicable lo charities preparing thèir attounts in 8(thrdan￿ wlh the Financial Reporting Standard applie8bkg In th8 LJK and Republic of Ir8L9nd IFRS 1021, Charits"es SORPIFRS1021, as amended by Upd8te Bulletin 1. The accounls have been prepared in aGGordance with applicable Gharity law in England Ihis being Ihe Charities Act 2011 and Sl 20081629 ICharitl&8 Accounting and Reporling Regulalionsl and, pending th& making of replacem&nl Regulation8 specific to Charities SORP IFRS1021 in accordance wlh Reg.814lldl of Sl 20081629, Ihe charity Iru8tee8 have departed frorn the requirement of Reg.8151 by followng Charities SORP IFRS1021 instead of Charities SORP IFRSSEI to the extent neGes5ary to give 3 true and fair view in the circumst3nces. The charity conslilules a public b8n8fit entity 88 defined by FRS102. The Trustees are satisfied that. at the litne of approving the finanoal ststemen15, 11 is appropriate to adopt the going conc8m basis In pr8p8ring lh8 financial statements. The charily is an uninGorporated trust registered in England. The prinGipal address of the tharity is Brooklands. Bury Old Ro8d. Preslwlch, Manchester, M25 OEG Golng Concem The Trusl&&s are satisfied that. at the lime of Èpproving the finanoal statements, il is appropriate to adopt th& going conc8m basis in preparing the financial statements. Policigs rg14ting to categc*fi0s of yncorno andincome r8cognitic*n. Categories of Income and RÈcognititsn All incoming resou[￿S are induded in the statement of financial activilie5 when the charity is enlilled lo the income and the amount can be quantified with reasonable accuracy. The followng specnlc policies are applied to particular ¢AtegoriÈs of income". Voluntsry income is received by way of grants. donation5 and gifts and is included in full in the 5tatemenl of financial rtivilies when receivable. Grants where entitletnent is not cgnditignal on the delivery of 3 speGrfIG performance by the charity, ar8 recognis8d th& charity b8comes unconditionally 8nlill8d lo th& grant. Donated services facilities are included at the value lo the charity where this can be quantified. The value of s*rvit&8 provid&d by volunt88rs has not b&&n Includ&d. Grants, including grant5 for the purchase of fixed assets, are recognised in full in the ststement of financial activities in the year in whiGh they a￿ receivable. Policies rel4tin9 to expendfftv￿ on goods 5ervice5 provided fo the charity. Recognltlon of Ilabllltles and expendlture Expenditure Is recognised on accrual basis Ss 8 li8bilily is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expendrture to vknich it relates. C0818 of generating fund8 eompris& the costs associ8t8d with attracting voluntary income and th8 costs of trading for fundraising purpose5. Charitable expenditur8 comprises those costs Incurred by the charity in the delivery of118 2cliviti8s and servie&8 for its b8nefiaaries. It includes both costs that can be &llocat8d directly to such activities and thos8 Costs of an indir8Ct nature ecessaryto support therD. Cov&rnance costs includ8 thos8 costs associ8t8d with m8&ling th8 statutory r@quir8menls of th8 charity. 10 Man¢h¢$tÈr Ma¢¢abi Community and Sports Club Notes to the Account8 for the year ended 31 March 2022 Pollcles relaung to assets. Ilabllltles andprovlslons and olherm•tters. Tangible fixedassets Tangible fixed assets are measured al Ihelr orlgln41 ¢1)st value. or sJbseoueDI ￿￿#1￿#1[0￿. or If donated. as described above. Cost valu& includ&s all costs exp&nded In bringing the asset into 118 inlend&d working condition. Depretiation has bÈÈn providÈd at the followng ratÈs in order to writÈ off the assets to their anticipalÈd residual value ov8r their estimated u88ful lives. Leasehold property Plant and machinery Fixtur&s, fillings and equipment 2 % straight line 15 % reducing balance 15 °h reducing balance StoGks and work in progre$$ Stock is valued al the low8r of cost and net realisable value. Flnanclal Instrument8 Includlng cash and bank balances Cash held by the charty is included 8t th8 amount aclu8lly held 8nd Counted at th8 yesr 8nd. Bank balanc88, whether in credit or overdrawn. are shi)wn at the amounts properfy reconciled to the bank staternent5. 2 Llablllty to taxatlon The Trustees con8id8r that the charity sati8fi88 the tests 88t out in Paragraph 1 Sch8du18 6 of th8 Finance Act 2010 for UK corporation tsx purposes. Accordingly. the Charity is potentially eKempt frorll taxation in respect of incorne or capital gains received within ¢ategories covered by ch3ptÈr 3 part 11 of the Corporation Tax Ad 2010 or Se¢lion 256 of the Taxation of Ch8rgeabl& Gains Act 1992. to the extent that such income or gains are applied 8xcIu8ively on the 8P8cific charitable objects of the charity and for no other purpose. 3 Wlndlng up or dlssolutlon ot the charfty If upon Mnding up or dissolution of the charity there rèmain any assets, after Ihe satisfattion of all debts and liabilities, the assets repr8S8nted by th8 accumulated fund shall be transferr8d to some olh8r charitabl8 body Dr bodies having similar objects to the charity. 4 Net Idoflcltllsurplu8 befor8 tax In tho flnanclal year 2022 2021 The nel Ideficitysurplus before lax In the financlal year is stated after tharglng:. Depredatlon of owned flxed assets 47,608 45,830 S Interest payable 2022 2021 Loan inter&8t 5,080 5,032 Man¢h¢$tÈr Ma¢¢abi Community and Sports Club Notes to the Account8 for the year ended 31 March 2022 6 Stsff c08ts and emolument8 Salary ¢osts 2022 2021 Gross Salarie5 excluding trustees and key managernenl personnel Employerfs National Insurance for all stsff Employerfs operating tosts of defined contribution pÈnslDn schomes 56,735 57.855 900 900 Total salaries, wage5 and related costs 57.635 58,755 Numbers of full tlme èmployees or full tlme equlvalenls 2022 2021 The average numb8r of lolal staff 8mpk)y8d in the year was The estimated full lime equivalent numbèr of all staff employed in th& yearwas Th8 estlmetsd 8quIv8lent numberof full tlme st8ff d8ployedln dlfferent 8¢tlvltles In the year was.'_ Accounts Caretaker Marketing Manager Reception 0.50 0.50 0.50 0.50 The estifflated fi411 tiffle equiv4lent numberof 411 slaff ernployed as alH)ve No employees ￿CeiVed ernoluments (excluding pension costs) in excess of £60.000 per annum. 7 Remuneratlon and payment8 to Trustees and persons connected wlth them No trustees or persons connected *ilh them re￿iVed Sny ￿MuneratIon or expenses from the charily. or any ￿lated entity. Tangible fixed a$$ets Lea$Èhtsl Propety Plant & Machinery Fixtures. Fitting5 & Equlpmènt Total Cost Al 1 April 2021 Addition8 2,054,075 4,435 35,556 4,958 113,072 724 2,202,703 10,117 At 31 March 2022 2,058,510 40,514 113,796 2,212,820 Depreciation At 1 April 2021 Charge for th& year 616,089 7,753 4,349 100,381 2,148 724.223 47.608 At 31 March 2022 657.200 12.102 102.529 771,831 Net book value Al 31 March 2022 1,401.310 28.412 11.267 1,440,989 Al 31 March 2021 1,437.986 27.803 12.691 1,478,480 12 Man¢h¢$tÈr Ma¢¢abi Community and Sports Club Notes to the Account8 for the year ended 31 March 2022 9 Stocks & Work In Progress 2022 2021 Stocks before vrrite downs 1,000 1.000 1,000 1.000 10 Debtors 2022 2021 Prepayments and accrued Intome Other debtors 5,338 8,358 6,482 7,885 13.771 14,367 11 Credltors.. amounts falllng du8 wlthln one year 2022 2021 B8nk108ns and overdrafts Trade creditor5 Accruals PAYE, NIC VAT and other tsxe5 Other creditors 4,691 14,820 15,925 701 1,672 3,895 10.456 8.194 1.007 1.013 37.809 24,565 12 Croditors.. amounts falling due after one year 2022 2021 Bank loans overdraft5 114,128 118.804 114.128 118,804 The loan from Charity Bank is secured by a legal charge on the property. There is also a legal ¢harge on the property from Sport England in respect of the ¢apital grant of £970.000. This legal charge diminishes on a 81raighl lin& basis over 20 years from January 2006. The legal tharge5 rank pari passu. 13 ContingÈnl liaL7ilitie$ On 4 July 2019 a loan of £50,000 from Mr Philip Hodari was eonv8rt8d to a donation. If the Manch8sler M8ecabi Community and Sports Club ceases lo op8r3t8 before 4 July 2029 th8 £50.000 will b8 payable to Th8 PAH Famity Charitable Trust, charty number 1160542. On 7 October 2019 a loan of £25,000 from Maccabi GB was conv8rted to donation. On 11 October 2019 an 8dditional donation of £100.000 was received from Macc8bi GB, and 14vo further donations totalling £15.000 each were due lo be re￿1Ve￿ after 31 Mar¢h 2020. The final £15.000 ￿a$ ￿¢$iVe￿ 24 July 2020. If the Man¢hesler Mattabi Community and Sports Club c88888 to operate before 24 July 2028 th& total of £155,000 would be repayable to MactAbi CB. 14 No related party transactions There w8re no tran8action8 Imlh related parties in the year. 13 Man¢h¢$tÈr Ma¢¢abi Community and Sports Club Notes to the Account8 for the year ended 31 March 2022 15 Partlcul8r8 of how partlcular fund8 are r8pr8sented by 8888ts and 118bllltle8 At 31 March 2022 Unrestricted Dgsignatgd funds fund5 Restrictsd funds Total Funds Tangible Fixed Assets Current Assets 1,440,989 130,462 137,8091 1114,1281 1,440,989 131,902 137,8091 1114,1281 1,440 Long Term LiaL)ilities 1,419.514 1.440 1,420,954 At 1 Aprfl 2021 Unresttlcted De81gnated funds funds Restrlcted funds Total Funds Tangible Fix8d Assets Current Assets 1,478,480 96,225 124,5651 1118,8041 1,478,480 105,790 124,5651 1118,8041 9,565 Long Term Liabilities 1,431.336 9.565 1,440,901 16 Change In total funds over the ￿ar as $hown In Note 15, analysed by Indlvldual funds Fund8 brought forward from Movemont in funds in 2022 See Note 17 Transfers botsveeTr funds in Fund8 carried forward to 2021 Unrestrictedand designated funds... Unrestricted Revenue Funds 1.431,336 111,8221 1,419,514 Total unrestricted and designated funds 1,431,336 11,8221 1,419,514 Restrirted fund$.'. Stronger Togelh&r Football Foundation Pitch Maintènance 9,565 18,1251 1,440 Total r8strlct8d funds 9,565 8.125 1,440 Totsl charity funds 1,440.901 19.947 1,420,954 17 Analysis of movements in funds overthe year as shown in Note 16 Other Gain5 & Loss¢$ 2022 Income Expenditure Movement in fund$ 2022 2022 2022 Unresthctedand de$i9n8ted funds... Unrestricted R8v&nu8 Fund8 233,663 1245,4851 111,8221 Restrlcled funds... Stronger Togelh8r Foolb811 Foundation Pitch Maintenan( 18,1251 15,2751 18,1251 5,275 238,938 258,885 19,947 14 Man¢h¢$tÈr Ma¢¢abi Community and Sports Club Notes to the Account8 for the year ended 31 March 2022 18 Details of tran5fer5 between fund5 in the year as shown in Note 16 The transfers shown in note 16 above sre:_ 2022 TollfroMI Unrestricted Revenue Funds in accordan￿ VJith the accounling policy Accounting for capitsl grants and fixed as8Èt funds. Tollfroml Restricted Revenu8 Funds Net transfers 19 The purposes for which the funds as d8tsil8d in nots 16 are held by the charity ar8-. Unrestrlctedand deslgllated ffunds... These fund8 ar8 held for m88ting the objectives of the charity, and to provide reserves for future activitie5. and. subject to charity legislation. are free from all ￿Stn¢tions on their use. Unrestricted Revenue Funds Re$lrl¢led funds... Stronger Together To deliver a range of sessions. identified by the cornmunity during COVID as missing or needed. Session detHils-. Healthy Body, Healthy Mind Protect m8nl81 h88llh and well-being through mindfulness and m8dilalion sessions.. Keeping active- Aimed at boosting energy and lifting one's ood. A grant from Football Foundation tOWdrds the Cost of pitch m8int8n8nce. Football Foundation Pitch Maintenance 20 Ultimate controlling party The charity is under the control of ils legal members. 15 Manchester Maccabi Community and Sports Club Detslled analys1$ of In¢ome and expendlture for the year ended 31 Ma￿h 2022 8$ requlred by the SORP This analysis is classified by conventional nominal d8scriptions and not byactivity- 21 Donatlons and Legacles Current year Unrestri¢te