REGISTERED COMPANY MVMBER.. 02159510 (England and Wal•i) REGISIERED CHARIYY NUMBER: 1000510 It•port ol th• Trvik•i and UnaudM•d Flnanclal Slohm•nh f¢r th• Y•ar End•d 31 July 2026 for Monor Tralnlng And R•iaurc• C•ntr• Ilmll•d (A Cornpany Llmlt•d by Guaront••) Londln Wilcock & Co Chortered Accounlonls 68 Queen Slroet Shellleld Sovlh York5hirg SI IWR
Manor Tralnlng And Resource Centre UmSled Cont•nl$ of Ihe Flnanclal Stalements for the Year End•d 31 July 2025 Pog• Rep+Jrt ol lh• Truthei Ind•p•lnI txamln•rfi R•pt stahm•nt ol Flnan¢lol A¢lfvlll•s Balonc• Sh••t 9 10 10 Not•s ta lh• Flnanclal Slat•ments D•loll•d Stol•m•nl ol Flnanclal Act1*[•8 18 10 19
Manor Tralnlng And Resource Cenfr• &lmlled Report of the Trustees for the Year Ended 31 July 2025 Ihe Trustees present their onnvol report and financial slalemenls for the year ended 31 JV 2025 which are also prepared lo meet tha rèquirgmanls lor a direclor5' report and account lor CompanKg5 Act purp05e5. The financial Statements comply with the Charitie5 Act 2011, Ihe CompaT)Ses Act 2CM)6, the Memoror)dum ond Articles ol Asso¢lollon, and Accounting and Reporting by Charit185'. Stat8m8nt of Recommejnded Praclice applicable lo charities preparing their account5 in accordance wilh the Financial Reporting Slondard applicoble in Ihe UK and Republic ol Ireland IFRS 1021 leffa¢tive l Jonuory 20191. OBJECTIVES AND ACIIVIIIES Obl•clfves and alms The charities obj&¢ts ond prlncipal oclivlties are lo.. Advonce tsducalion ¢w)d relieve need amongst young and other unemployed, unwo9ed persons in Shellield through the provislon ol galnlul amploymenl and ol such troinlng focilitSe5 0$ wlll èntsble Ihom to ocqulrfj ond devekjp vocationol skllls. Promotg ond provld& odvlce and facilities lor the odvancemenl of educatSon Ihrovgh Iralning lor 8Mploym8nt ond lurth•r &ducotiorn. Slgnlhcanl actlvltb•i The main activities for the year contlnugd lo locus on the provi$Son ol IroinSng courses leadhg lo vocational qvalilicalions provided by the following gwordSng bodies.. Welsh Joint Educollon Committeè IWJECI NalSonal Open Colege Nehvork INOCNI Our bvildlng comprf5e5 01 O leaehln9 rooms, office ond o feceplion area. Pag8 1
Manor Tralnlng And f¢esovrce Cenlre Llmtted Report ol the Trustees tor Ihe Yeai Ended 31 July 2025 OBJECTIVES AND AciivifiES Publlc ben Th6 chorily belièvès gdvcation and training open up opporlunili85 lor indiwdual sell-dev8lopm8nt that enable5 people lo lake nior8 control over their lives. 11 sees itself a5 on important innovotor in Ihe process ond will provide the necessory Skill bose. friendtylfamily enwronment ond professional opproach Ihal enable learn6r5 to feel comlortoble in this @nvironment SO Ihey can m0mise their ptstèntial. It ulso. 05 0 community owned orgonisolion, makes i15ell accovntable to all local re5idenls. Our wsion is ol a local community in which oll people ar8 encouraged lo be¢ome active1116long learners and no one is deterred from benelltlng from the course5 which are on oller, lor any reoson. Our orea ol benefit is the Manor C0511e Ward o15heffield ond Sheffitsld as a whol&, which Is an area of over hall a million peoplo, Eoch yeor w¢ publi¢ise whal is on oller widely. though we charge lor some cours85, P80ple on JSA ond ESA IWRAGI still receive free training, and under the Freedom ond Flexibilitie5 govemm6nt ogonda, providers can use their discretion on charging fee5 for19aer5 in receipt ol other benelils depend6nl on whether they are Seeking employmènt. Fèa pcJy5ng leainars can be referred, where opproprlole, lo local leomer lunds, which can b6 accessed. These are available for people who live or work in th6 araa. and also lor young pa0e. Iho bullding where delivery of covr5e5 lakes placè hos dlsablèd occ8ss glving access lo all. Course5 are hèld malnly Sn school tgrm lime bul we can meet leomef demand ond deliver lo learners at other times. Accredited courses all lead lo notionolly recognlsed qualillca15ons lo help people gain the skills lo acces5 lurher edvcalion or amploymènl. All nonwaccrediled courses have prrJgre5510n rou1&5. The company ha5 robu3t equal opportunities policy, wNch is regularly reviewed. Tho trvslees confirm that they hove Complled wilh th¢ requirements ol s&cllon 4 01 th8 Charities Act 2022 to have due regard to the p¥Jbllc 08n&fil guldanc• published by the ch¢tY Commission lor Englond ond Wales. Ui• of volunt•• The charity h05 vrjlunteers Ihol help tsvl by asslsling In classroom and in admin or on reception. Ihe chority poy for a smtsll omounl of thè volurnt8&r axpenses. Page 2
Manor Trdnlng And Ilesovrce Cenlre Llmlt•d Report of the Trustees lor Ihe Year End•d 31 Juty 2025 ACHIEVEMENTS AND PERFORMANCE Charllabl• actfvMe$ The lollowng qualilicolions were goinèd by lèarners during the year 24125.. NOCN Functional Skills in English Moths Entry Level I NOCN Funcliornal Skills in glish ond Maths Entry Levol 2 NOCN Funcllonol Skills in English and Maths Entry Level 3 NOCN Functional SkilLs in English and Maths Level I NOCN Funclionol skills in English and Molhs Lovol 2 - WJEC GCSE English and Malhs Skills loi Employm¢nl ond Personal Development Entry 3 Skills lor Employment ond Personal Dav•lopmenl Level I Cornrnilrnenl to Functional Ski113 15 on intagral part of the chorily's inlra51ruclure encompassing oll provlsSon. s8CeS and oclivilies. Thera Ofe Ihree sliand5 to this.. Discrele FunclloncA Sklls courses - Study 5VPPOrt'. ono-to one., support In a grovp,. ¥thlhin maln progrumme Tuloi svpport FINANCIAI REVIEW Flntsnclal poilllon Ihe charity continu95 to bè a llnancio1 secure organi5allon. Prfnclpul fvndlng iourc•s Ihè choiity's principal lunder 15 the South Yorkshire Moyor AulhorSty, with funds currently bèlng sub contracled vio Sheffield College. MaTReC's nding Ihrovgh AEB 10124125 wa5 £160,000. Thè annual membership fee remoins 01 £5 poyable by all learners lor the new acodemic yaor 202512026. Inveslmenl pollcy and obl•ctlves The choiily own5 1 building on o lèosèhold basi5 and all our course provision is now in one main buikling. Re5?rv•$ pollcy The Boord of Director5 have reviewed the chorfty's ne8ds lor reseNe5 in line with gvidonce issuèd by the Charlly Commission, in Ilght ol the main risk5 to thè orgonisallon. The chorily hos unrestricted frotr reserves of £364,702 12024 - £301.7951. The budgeted expenditure for 2025-2026 is £178.000. The r85er¢es are needed lo meet the Working copilol requlr&m&nls ol the charity. The Board ol Dirèctors ore conlidenl Ihol the current level of re58rve5 will ollow the charity to sustain it5 current ocllrftl6s. Page 3
Manor Tralnlng And Resouice Cenlye Ilmlled Wteport ol the Truslees l¢x the Year Ended 31 Jvly 2025 FVTVRE PLANS The chorify will continuè tc> review and explore additional provision occording to the need5 ofKJ d8mands ol lèamers, mployers and government agendos. The ¢haiity wil continue to idantify ond tènder loi relevanl funding opportunities. For the financial year 2025-26 we wlll conlinue wlth our current ollering. wth a view in our 2026-25 year to polential oflar more cour$85 ond incraaga our current conlracl value wllh Sheffield College. STRUCTVRE, GOVERNANCE AND MANAGEMENT Goveinlng documènt Ihe organi5alion is o charitable company limil8d by guarantee, incorporated on 31 Augvst 1987 and registered as a chorily on 3 Oclober 1990. Tha company wos esloblished under o Memorandum of Assocltstion, which stoles the objects and powers ol the company and 15 govern8d undèr ils Articles ol AssocSalion. In event ol the compony being wound up, member5 orè r8quir8d to conliibule an omounl not exceeding £1. The members of company are the enrolled body of learnor5 and users who Je residents in the 5helh.eld Word dislrict ol Manor. Recrulkn•nt and appolnlm•nl ol new Irve•S The dlr8clors ol Ihe company ore olso chorily Iru51ee5 lor th8 pvrp05e5 01 Ghority law and under tho articles are known 05 mambers of the Managemenl Comnryttoe. Iht maximum number ol Management Commilee member5 o]Ilowed by the Articles Is 20. M&mbers are recrviled from local porlner5hip or9ani5olions. l&ainèrs ond those with oppropriote 5kiI5 in bu5ingss manogement ond education, which 8nhance5 Ihe pool ol trust885. Learners are a150 represented on the 8oord, Each year ot the AGM. all Iruslaos sland down and o new Commillee 15 el8¢lèd by thè mèmbers present. Ihere is no limit on the number ol lim¢s o Iruslee can be re-eleeted. New members con also be COvOPted ol ordinary rnonagemenl Cammiltèa moèlings. Oigonl¥allonol Stiucr• The Board ol Director5 mèèl bpmonlhly. ond are r8sponsible lor the strategic dlreclion and policy ol the chor5ty. sub.groups meet and discuss the lolltswing.. Quality, Policies, Personnel, Flnonce, Fundraising and Business Enl¢rprise. The groups meet regvlorly ond report their di5CU55ion5 and recomm8ndalion5 to th8 moin Boord m80lings. Oay-lo-day respon5ibilily lor provision ol services re51s wilh the Centre manager. Thè rsst ol the stall conglsls ol supporl work&rs. domestics and lutois. Tho centro monoger Is responsible lor ensuring that lh8 charity dèllvèrs Ihe services specified and that key pèrforman¢e Sndicalors and outpu15 are mel. The Board ol Directors monllor5 Ihe 51ralegic direction ol the adult 16arning and Iroining through regular performoncè vpdales from the Centre monager ond 51otislical dalo, tsnd sets fulure targets. A Sell a55essmènl report is produced annuolty. Indvcllon and tralnlng of new Irusl•e¥ A tormal system of Inductions for Management Committee membèr5 is in plac8. Page 4
Manor Tralnlng And Resource Centre Llmlled Report ot th• Trustees lor Ihe Yeai Ended 31 Juty 202S STRUCTURE, GOVERNAMCE AND MANAGEMENT Reloted p(xtltrs Thg charity works closely with other orgunisalions.. hAonor Community Childcore Centre (Carol Jenkinson 15 0 InJ51eel Manor Development Company Trusltre Icarol Jtsnkirison is a Irusleel Nicho150n & Co Accounloncy Isomanlho Nlcholson Is a directorl MRT (Stuort Pèoker is a direclorl We have an on-going sub-conlrocl with 5helll•ld Ctsll8g8 who drow down funding from the the South Yorkshire hdayoi Authority. Rlik management The Iruslees hav8 ¢ <Juty to idenilly ond revlew th¢ risks to whlch th¢ ¢hority Is exposed and lo ensvre Ihe oppropriate controls ara In place lo provide reasonable assurance against fraud and error. The Iruslè8s ragulorty revièw the major risks lo which the charity is exposed and system5 ore in place lo miligale th058 risks, There 15 a strategic plan to address rlsk ond allowing lor diver5111cctlon ol funding and activitie5. Internol ri5k5 ore controlled ond minimised by the Implementation ol procgdur95 lor oulhori5ation ond checking ol oll Irgnsocllons ond projects. inclvding a monthly internal audit o11Snancial activity. Procedures tsre in ploce lo ensure compliance with heallh and safely ol slalf, volunteer5, learners ond w5ilors lo the cenlrelsl. The Chatry hos Molrix standard and o robust quality improvem&nl system. All policies are reviewed annually lo ensure they continue lo meet the needs ol the charity. The ¢horily is Insp8Cted by 0151èd as a sub.conlracling oigonisolion ol Sheffield College. FIrn¢la1 dsk The chorily's oclSvllles expos& It to a numb•r ol Ilnanc5al risks includlng credit risk and liquidity risk. The use ol linanclol d81ivalives is governed by the charilvs policies approved by the board ol truslees, which provide written principles on the use ot financial dorivative5 lo monagè Ihès8 risks. The charlly doès not usè dèdvotlvè linanclol instrumanls for speculolive purposes. Ci•dll rlsk The charity's principal financial Ossels ore bank balunc•s. cash and othèr rèc8lvobLfjs. Ihe Credit risk on liquid lund5 and derivotive linoncial Instrumènts is Ilmited bècousè ths counterparties are bank wilh high credil-ratings asslgnad by Inlemalional ciedit-raling agencies. The chtsrity has no signlficant crsdit rk. Llqvldlty rlik Liquidity risk 15 managad by ansuring sullicienl Ivnds Lye availoble lor ongoing operations. There 15 no debt finance. Page 5
Manor Tralnlng And Resovr¢e Cenlre Llmlled Report of the Trustees for th• Year Ended 31 July 2025 REFERENCE AND ADMINISTRATIVE DETAILS Re9l¥t•ied Company number 02159510 (Englond ond Walesl Regljkned Chth numb•i l(m516 Reglstefed offlc• 304-306 Prin¢9 01 Walos Rood Shtrllield south Yorkshlre S2 IFF Mrs Carol Ann Jenklnson Mrs Jen8an Wendy Klrk Mr5 IAichelle Ogle Mr Stuart Poakar Mlss Somantho Nichobon Ir851gned 12.3.251 Ruth Qowlng Company S•ci•lary Mrs Carol Ann J&nkinson Ind•p•nd•nl txomSn•i Landin Wilcock & Co Chortor¢d Accountonls 68 Qu8èn Street Shellield South YorkshSr• SI IWR Bank? HSBC 37 Hlgh Street Meadowhall Shopping Centre Shaffiald Soulh Yorkshlr S9 IEN 10Tr1102 Approved by order ol th* boord of twst8es on ..................................... ....... slgned on Its bohall by.. Mrs Corol Ann Jenkin50n- T¥vslee Page 6
Independent Examlnerfs Report lo Ihe Truslees ol Manor Tralnlng And Resovrce Cenlre L1rned Independent exomlnw'$ reportlo lh• trusle•$ of Manor lialnlng And R•soure• C•ntr• Umlt•d {Ih• Company.) I report lo thè chority Iruslees on my examinotion ol the accounts of the Compony for the yeor gnded 31 July 2025. Re3poNlbMlll•$ and basli of report As the charity's Iru5tees ol thè Company land olso its dirèclors loi th6 purpos65 ol company Icwl you ore responsible lor the preparotion ol the occounls in accordonce with Ihe requirements ol the Componie5 Act 20061'the 2006 Acl'l. Having sotisli6d mysall Ihol the account5 01 the Company are not required lo be oudited under Port 16 of the 2006 Act ttnd are eligible lor independent examination. I report in respect ol my examination ol your charity'5 occounls as COled out under Section 145 of Ihè Chorilies Act 2011 I'lhe 201 l Acri. In corrying out my examination I have followed the Direction5 given by th8 Charity Commission under Section 145151 Ibl ol the 2011 Act. Indep•nd•nt •xamlnei'$ tht•m•nl Sinc8 your charity's gross income exceeded £250,000 your exombner mv51 be a member ol a listed body. l eon confirm thol I am qualified lo undertake th8 examincjtion becav5e I gm a member ol the Injtilulg ol Choitered A¢¢ounlants In England ond Wale5. which Is ol the lisled bodies. I have completed my examinotion. I conllm Ihot no mollers have c¢m& to my ollenlion in ¢onno¢tlon wllh the exominalon glving cause lo b&ll8va.' accounting records wero nol kfrpl in resp¢¢l ol the Compony os requlred by Section 386 01 the 2006 Act,. or the tsccounls do not acCd with those records,. or the occoun15 do not comply with the accovntlng reqvlrernent5 of Section 396 01 the 2006 Acl othèr Ihan any reoulr8mènl Ihol the occounls give a true and lair view whlch Ss not o maller consSdered a5 parl of an independent •xaminalion,' or the occovnt5 hav? not been pr&pared Sn occordoncts wSlh lh& methods and principles ol the Slalemenl ol Recommended Proellce lor occountlno ond reportlna by choritles loppllcoble lo ¢horilles preporing Ihelr occounls in occDrrJon¢è with Ihe Financlal Ropoiling Slandard opplicable in Ihe UK ond Republic ol Ireland IFRS 10211. I have no conc$rns ond hov& Coma across no other mollers In connecllon wllh Ihe exominalion lo which attention should be dr(Jwn in Ihls report in order lo enable a pioper understanding ol the accoun15 to be reached. Tom Henshaw ACA Landin Wilcock & Co Charlered Accounlanls 68 Queen Street 5hellield South Yorf(shire SI IWR 2? loi..l.tO26 Poge 7
ManorTralnlng And Resource Centfe iimllèd Slatement of Flnonclal ActitIeS (Incorporollng an Income and Expendllure Aeeount) for the Year Ended 31 Jvly 2025 2025 Total Ivnds 2024 Tolal funds Unr•¥trfcl•d lund Reitslcled Ivnd Notes INCOME AND ENDOWMENTS FROM Chorllabl• acllvNI?I Charilable actSvitSas 192.565 75.540 268,105 219,892 other Irading acllvi11gS Inv85trnenl income 5,468 3,422 5.468 3.422 321 595 Total 201,455 75,540 276,995 220,808 EXPENDITURE ON Raislng funds 636 636 Chorltable oeMvlll•s Chorflable aclivllies 137,912 96,777 234,689 32.463 138,546 96.777 235,325 232.463 NET INC¢ME/(EXPENDITvfte) 62,907 121,2371 41,670 RECONCILIATION OF PUNDS Total lund5 brought forward 301,795 52.755 354.550 366,205 TOIAL FUNDS CARMeo FORWARD 364,702 31.518 396,220 354,550 The notes form part of these financial slalemenls Pgge 8
Monoi Trolnlng And Resource Cenlre Umlled Bulance Sheet 31 Jvly 2025 2025 Tolal Ivnd$ 21)24 Tolal fvnds Unieslrfcled fund R•strlct•d lund Nots¥ FIXED ASSEtS Tongiblg ossels 131,895 1.737 133.632 139,143 CURRENT AsseTS Debt015 Cash ol bonk and In hand 33,205 207.264 33.205 237,045 17,195 205,561 29,781 240.469 29.781 270,250 222.756 CREDITORS Amoun15 faling wilhln one year 10 17.6621 17,6621 17.3491 NEI CURRENT ASSETS 232.807 29,781 262,588 215,407 IOTAL ASSETS LESS CURRENT LIAJiunEs 364.702 31,518 396,220 354,550 NET ASSETS 364,702 31,518 396,220 354,55D FUNDS Unrèsliicled lund5 R851ricted fvnds 364,702 31,518 301,795 52,755 TOTAL FUNDS 396,220 354,550 The charilabla company 59 enlllled lo exemption from oudil under Secllon 477 01 the Companies Act 2006 For thè yèar ended 31 July 2025. Ihe members hovè not required the company lo obloin on ovdll ot Ils flnancial slolement5 lor the ygor •nd8d 31 July 2025 in aGrordance wth Section 476 01 the Componiès Act 2006. The tiuslèas ocknowledge their responsibl11&S lor lal ensuring thot Ihe chorilable company keeps accoun*ing records that comply with Section5 386 and 3e7 Of the Companies Acl 2006 and preparing financial 51alement5 which give a true and lair vi8w ol the 5tote ol offairs ol the chorilable company as 01 the end ol each linoncial yeor and ol its 5vrplus or delicil lor each financial yeor in accordance wilh the rèquirements ol Sections 394 und 395 and whl¢h otheMise comply with the requiroments ol the Companies Act 20D6 relating to financial 5tatemenls, so far as appllcoble lo the charilobl& compony. Ibl The notes form p1 of these financial 51olements Poge 9
Manor Troinlng And Resouice Centre Llmll•d Balance Sheel - eonlknued 31 July 2025 These ffnanclal stot*mgnls hav& been prepc¥ed in accordance with the provisions oppli¢oble to charllabla companies subjèct lo the small conyanies reglme. The financial slalemen15 were approved by the 8oard of TrL+sleas and authorised lor issue on were Signed on ils beha by: and Mr5 Jen$an Wèndy knrk- Trustee Mrs Carol Ann Jenkinson- Tnjstoe The notes lom part ol these financial statements Page 10
Manor Tralnlng And Resource Centre Limited Notes to the Flnanclal Slatemenls for the Y•at Ended 31 July 2025 ACCOUNTING POLICIES Bgils of weparlnq th• Ilnanclal 51alements The financiol stot8ments ol the choTiloble company, which is a public benefit entily under FRS 102. htsve been prepored in accoidonce with the Chcxities 50RP IFRS 1021 'Accovnling ond Reporting by Charilie5'. Statement of Recommended Practice opplicoble lo choiltiOS Pfeparing their occounls in accordance wlh the Financial Reporting Standard applicable in Ihe UK and Republic ol Irelond IFRS 1021 leffective l January 20191,. Flnancia Reporting Slanaard 102 'The Financiol R8POrting 51oncJard opplicoble in Ihe UK and Republic ol Irelond, ond the Companies Act 2006. The financlal stalamen15 have been prepared under the histoiicel cost convèntion. The pre5enlotion and lunctionul currency is considered lo be pounds sterfing becou5e thi5 15 the cunency in the primary economic environment in which the Charity operoles. Flnanclal ieporllng iltsndtsrd 102 . i•dvc•d dlsclosvre exemplSons The chariloblo company has taken odvanloge of thg following disclosuia sxèmption in preparing these financial slalemenls, 05 permitted by FRS 102'The Financlctl Reporting Slondard opplicable in the UK ond Republi¢ ol Iielond,: Ihe requirements ol Section 7 Slalamant ol Cash Flows. Incom• and •ndowm•nls All income is recognised in the 5tgtem•nt ol Flnanciol Activities once the chorlly ha5 entitlement to the lunds. 11 Is proboblè thot the in¢ome wlll be recelved and the omounl can be measured reliobly. Exp•ndllur• Liabilitles or6 recognised os expenditure os 500n os Merg 15 0 legal or constiuclive obligolion commllling the charity to that expendllvre,11 is probabl8 thcjt o Iranslèr ol &conomic benelils will be required in selllement and th& om¢vnl ol Ihe obligation can be measured reliobly. ExpenditLJre 15 accountgd lor on on occruols basis and has been cltjssilied under heading5 Ihal oggre9ole oll cost reloted to the cot690ry. Where costs cannot bg directly allrlbuled lo parliculor heaolings they hovè bèèn ollocaled lo aclivilie5 on a ba515 con51Stent with the use ol rèsourcès. ChIlabl• actlvwles Income from choJritabl8 aclivltias Includes Sncome recogni5ed as earned las the relatèd goods or 59rvi¢es ore Providtrdl under contract. Tang? Ilx•d aisets Oèpreciolion is provided ol the following onnval rotes In order to wiile off each asset over 115 eslimaled vseful file. Fr8ehold properly Fixture5 ond liltin9S - 2% on cost 20% on cost Tangible fixed ossets org Initi015y maosured al cost. Subsequently, they ore meosvred al cost less oc¢vmulaled deprgcialion. Toxallon Ihg charlty is exempl from corporotion lox on it5 choritable activities. Fund accounlln9 Unrestricled ndS be V5ed in accordance with the choriloble objèclives al th• discretion of Ihe Iruslees. Pogell
Manor Tralnlng And Resource Centie llmlled Noles to the Flnonclal Slatemenls - contlnved lor the Year Ended 31 July 2025 ACCOUNTING POLICIES- contknueil Fvnd accourfng Reslricled fvnds con only be vsed lor particular reslircled purposes withln th$ objects ol the charity. Re51ricllons arise when gpgclfled by the donor or when funds are roi5ed for partlcular rèstrlcled purposes. Further &xplanalSon of Ihe noture and purpose of eoch fvnd is IncKJded In the notes lo the financial slalement5. P•nslon costs and olhor PO*r•I•m•nt b•nents The chorilable company operates a defined contribution p?n5ion ich6mè. Contribulions payable lo the charitable corrpany's pension scheme are chuggd to the Slatemenl tsl FSnanciol Aclivilie5 in the period lo which thèy ralata. Gianli Grants are recognlsed ba58d on th? ac¢ruol mod¢l and are rneosured al the low volue of the 05set re¢elved or receivabb. Grants arg c10s5ilied cJ5 rèlating •ilho1 lo revenue or lo a5sels. Grant5 reloting to rèvenue or& recognised in Income over Ihe period in which the reloted cos15 ore recognisooj. Gronts rèlatlng to aS5els are recogn15ed over the eypecled useful Ilfe of the ossel. Where part of o grant relating lo an asset is defeed. ils is rocognls•d os deferred Income. Flnancknl In¥trvm•nts Financiol ass8ls and 1Snanclal llabililies are recognSsed when the ¢htsrily becomes a party lo the conlracluo1 PIOW5ions ol the instrument. Finonciol liabilitiès ond equity inslrumanls are classified uccording lo the substoncè ol the ¢ontractucJl aangeMentS entered into, An eqvily in5trumonl is tsrny eonlracl Ihot evldencgs a residual 5nler8sl In the assets ol the charity oller deolucllr)g 011 ol ils litsbilili&s. OIHEII TRADING AcnvmES 2025 Tolal Ivndi 2024 Total Ivndi Unr•ilrlcted fvnds R•51rfcl•d lunds Jndroi5ing ev•nls Cafe income 87 5,381 87 5,381 305 5.468 5,468 321 Page 12
Manor Tralnlng And Resouice Centre Llmtted Notes to the Flnanclal Stal•m•nt$ - contlnued for the Year Ended 31 July 2025 INVESTMENT INCOME 2025 Tolal lunds 21)24 Total lunds Unreshlcled fund¥ Restrfcted Ivnds Rents received InteI8sI receivable- trading 3,420 3,420 595 3,422 3,422 595 NET INCOMEIIEXPENDIIURE) Nel incomellexpendilurel 15 51old al8r chargSngllcradllingl.' 2025 2024 Depreeiolitsn- own?(J oisèts Delicll on disposal of fixed assets 6,367 219 6,706 TRVSTEes' REMVNERATION AND JENENIS Tharo were no Iru51ees' remuneration or olhar b8nalS19 for the year ended 31 JV 2025 now l¢X tho yeor erndod 31 Ju 2024. Truth•s' •xp•ni There werè no trust$es' $xpenso5 pold lor In the year ended 31 July 2025 nor for the year •ndèd 31 July 2024. SIAFP COSTS Th(¥ overage monlhty number ol employ895 ¢kJrin9 th$ yèor was as follows.. 202S 2024 Av8roge nvmber ol employees No amployees received emoluments in excess ol £.CO0. Page 13
Manor Trolnlng And Re5tsurce Centre Lnled Notes lo the Flnanclal Slalemenls - contlnu•d for Ihe Year Ended 31 July 2025 COMPARATIVES FOR THE STATEMENT OF FIP4ANCIAL ACTIVITIE5 Unr•strlcl•d fund R•xtricted fund Total lunds INCOME AND ENDOWhlENTS FROM Charttoble acllvlM•i Chorilable activitri8S 138,433 81,459 219,892 other Iroding acilwtles Inv8slmenl incom& 321 595 321 595 139.349 81.459 22LI.808 EXPENDITURE ON Chathabl• odvlll•i Chorilable ¢¢livilia$ 199,706 32,757 232,463 NET INCOME/IEXPENDITURE) 160,3571 46,702 RECONCILIAnoN OF FVNDS Tolal Ivnds brought lOnard 362,152 4,053 366.205 TOTAL FUNDS CARftIPD FORWARD 301,795 52,755 354,$50 Page 14
Manoi Tialnlng And Resouice Cenlre Limlled Noles to the Flnanclal Stalements - conllnv•d loi the Year Ended 31 July 2025 TANGIBLE IIXED ASSErs Flxtvre$ and flttlngi Pre•hokl property Tolgls COST Al l Avgusl 2024 Additions Disposals 2(X),000 284,346 1,075 14.4091 484,346 1,075 14,4091 Al 31 ju 2025 200,000 281,012 481,012 DEPRECIATION Al l Augu512024 Chorgts lor year Eliminated on disposol 67,867 4.000 277,336 2,367 14,1901 345,203 6,367 14,1901 Al 31 July 2025 71,867 275,513 347,380 NET BOOK VALUE Al 31 July 2025 128,133 5,499 133,632 Al 31 July 2024 132,133 7,010 139,143 DEDTORS: AMOUNTS FALUNG DUI WIIHIN ONE YEAR 2025 2024 Tradè doblors Other debtor5 Prepoyments 27,393 8,843 92 8,260 5,812 33,205 17.195 Poge IS
Manor Tralnlng And Resource Centre Llmlted Nolei to Ihe Flnanclal Slalemenls ¢oThtlnued for the Year Ended 31 Juty 2025 io. CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2025 2024 Trad8 creditors Social security and olher taxes other creditor5 Accrued 8xpenses 4,423 565 465 1,896 1,090 951 5.621 7,662 7.349 MOVEMENT IN FUNOS Net movement In lunds Al 3117125 At 118124 Unr•Jtrlct•d lundi Ganwal fund 301.795 62,907 364,702 l•ilrl¢l•d fvndi Restricted lund5 52,755 121,2371 31,518 TOTAL FUNDS 354,550 41,670 396.220 Nèt movemanl in funds, included In the above are 05 follows.. Incomlng r•sovrceJ Resourc•i expended Movem•nl In Ivnd¥ Vni•itrkhd lundi Genoral lund 201.455 1136.5481 62,907 Restslcled lunds Re511icled furlds 75,540 196.7771 121,2371 TOTAL FUNDS 276.995 1235.3251 41,670 Page 16
Manor Tralnlng And Resouice Cenlre Limiled Notei to Ihe Financial Slatements - conllnued f¢x the Year End•d 31 July 2025 MOVEMENT IN FVNDS . conllnued Comptsr¢>llv•s for mov•m•nt In lundi Nel movement In funds Al 3117124 At 118123 Uniejlrlcted fvnds G8r18ral fund 362.152 160.3571 301,795 Restrkted Ivndi Re5tiict8d funds 4,053 48,702 52.755 TOTAL FUNDS 366,205 354,550 Comparative nel movement in funds, includèd in the above ar• as lolk>ws'. Incomlng r¢sovr¢es Re50vreei frxp•nd•d Mov•monl In lunds Unr•ihlct•d funds General fund 139,349 1199,7061 160.3571 R•itrkled fvndi Reslricled funds 81,459 132,7571 48,702 TOTAL FUNDS 220,808 1232.4631 12. RELATED PARTY DISCLOSURES Samontho Nicholion IDir6clor and Charitabl8 Trusleo) is the owner ol Nicholson & Co Accounting 5ep*ices. who provide bookkeeping services to the company. The lotol amount poid to Nlcho150n & Co Ac¢ounllng Service5 durlng Ihe year was £3.38012024 - £6.3601. Thè omount owed lo Nicholson & Co Accounling SeNices al the balance shèel dule is £nil12024 - £nill. During the year, Samanlho Nicho150n resigned os o Director and Charitable Trvstee ornd Nichobon & Co Accounling Services. no longer provldts bookkèèping s•rvic$s. stuort Pèokèr (Director and Charilable Tivsleal Is olso a dirocloT of MRT. who provide IT Support 5eTrices to Ihe company. The lolal amount poid to MRI during the year wo5 £3.196 |2024- £3.3731. Ihe amount owed to MRT ol the balance sheel dale is £nil12024- £nS11 Both the bookkoeping and IT Support contracts were in place before Somonlhts ond Stuart bacoma Istee5 and Ihere are controls in place by the board to monagg tho conllGI ol interest risk arising from these conlracls. Poge 17
Manor Tralnlng And Resource CenlTe Llmlled D¢lall•d Slatemenl of Flnanclal Actlvltles lor th• Y•ar End•d 31 Juty 2025 202£ 2024 INCOME AND ENDOWMENTS oth•r Ivadlnll oclfvNI•s Fundraising even15 Cale income 87 5,381 305 5,468 321 Inveilm•nt kn¢om• R8nts received Interest feceivoblo- Iradlng 3,420 595 3,422 595 Charllabl• aclfvlN•¥ Course lees Sludent1&gs Administration tee5 Grants Insurancg proc88ds Equipment hire 133,422 2.147 2,377 121,185 8,974 103,102 2,191 1.778 268,105 219,892 Tolol Incomln9 I•KlUVe•l 276.995 220,808 EXPENDifvRI othw fradlng act*1$ Bad debts 636 Chathabl• acllvlN•i Wag85 Social security Pension5 AdvertisSng staff training Troinlng and rosource$ Projecl 8xpendil Canied forward 121,651 1.908 3,110 758 4,198 12,388 36,534 180,547 IT6.4 3,186 3,292 4SOO 596 10.993 22,229 157,502 This page does not loTm part of the 51afutory financial 5tatemenls Page 18
Manor Tralnlng And Resource CenlTe Llmlled Detalled Slotemenl of Flnanclal AclSvllles forthe Year Ended 31 Juty2025 2025 21)24 Charhbl• aclfvlll Brought lotward Volunlegr expendilvrg sUtrCOntrOC1Ors Sundry L05s on 5018 ol langibk fixed assets 180.547 387 1,176 1.102 219 157,502 1.270 183,431 158,772 Svpport cosls Manog•m•nl Rote$ and walai Insurance Light and heol T8phOne Molnt6nanca AdmSnislralion Professlonal le&$ Clean5ng Freehold property FSxturès ond fillings 3,414 4,109 6,659 4,263 8.434 5.855 8,362 120 4,000 2,367 3,286 5.123 26,025 3.005 9,689 5,286 11.924 668 4,000 2,706 47,583 71,712 Flnunc• Bank charg 75 83 Gov•fflan¢• ¢0 A¢¢ounlan¢y 3,600 1,896 Totd resources expendèd 235,325 232,463 N•t Incom•/{•xp•ndllur•) 41,670 111,65SI This poge does not form port of the statutory financial 5talem8nls Page 19