Registered number.. 2331404 Charity number-. 1004389 Middleton Day Centre UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110312024 Prepared By: Gibsons Accounlanls Ltd Chartered Accounlanls 226 Oldham Road Rochdale Lancashire OL112ER
Middleton Day Centre FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110312024 TRUSTEES Mrs Y C Taylor (Chairperson) Mr D C Spillane {appointed 11108120231 Mr R Donohue (resigned 0111212023) Mr K Vernon {appointed 16107120241 Mrs J A L Roche (resigned 1910712024) Mr S J B Anderson (appointed 0111212023 resigned 21103120241 REGISTERED OFFICE Brentwood House 115 Long Street Middleton Manchester M24 3DW COMPANY NUMBER 2331404 CHARITY NUMBER 1004389 ACCOUNTANTS Gibsons Accountants Ltd Chartered Accountants 226 Oldhgm Road Rochdale Lancashire OL11 2ER page 1
Middleton Day Centre ACCOUNTS FOR THE YEAR ENDED 3110312024 CONTENTS Page Report of the Trustees Independent Examiner's Statement 10 Statement of Financial Activities Balance Sheet 12 Notes lo the Accounts 131017 page 2
Middleton Day Centre FOR THE YEAR ENOED 3110312024 TRUSTEES, REPORT The trustees present their report and accounts for the year ended 3110312024. MISSION STATEMENT 'Eradicating the Middleloii Community of social disadvantage an(J Prejudice, Through our Day Cenlre, we aim to eradicate disadvantage and prejudice by providing a one-slop-shop approach to community services and facililaling links lo other agencies thereby helping people lo.. make informed decisions, restore self-esleem, achieve the potential to move on and be more Independent. Ir) the Middleton area, we are working towards removing barriers by changing public pefceplions and atliludes towards those accessing our services. OUR ETHOS The ethos of our service, centres around Maslow's hierarchy of need which slates that if a person is provided with food, water, shelter and warmth and that they are in a safe environment. then that person will feel more confident and safer. Once this is achieved then we can work on their other issues, most of the issues our clients present with are around the hierarchy diagram shown below SELF- CTUAXLIZA TIOIKJ ue Ii)iier Talei)t Crealivii Fulth'll Imei)t SELF-ESTEEM Ac.hieveimei)t Mcir le R6)CO 1)11i01) Reaper BELOlxlGifNJG - LOVE Fi ieiirJ= Fcii))Ily ul)OLI Je Lover. SAIFETY Serui'ity Stobility Frgeclom l¥om Focir PHYSIOLOGICAL Foocl Walei. S17011ft1' Wcirinlli CHARITY OVERVIEW Brenlwood Middleton Day Centre was established as a charity for the "relief of the poor "in May 1989 as a direct result of the work of the Middleton Working Party on Homelessness,. a local government group sel up lo Investigate the pioblems of homelessness within the Middleton and surrounding areas. Since 1989 the Brenfvlood Servi has grown considerably lo become a busy, well ulilised centre with 8 range of service5 and vi181 links lo other agencies without whom Brentwood Middleton Day Centre would not be able lo deliver ils services as efficiently lo clients. Brenlwood's referrals mainly come from the Communily Drugs Team. Community Drugs Outreach Team, Middleton Probation, DWP, Citizen's Advice, GP'S, Mental Health Setvices, Middleton Job Cenlre, and Housin9. The Centre is used by a wide range of clients, the vast majority being homeless or under the threat of homelessness including clients who suffer with mental health, alcohol and drug misuse, The Centre is open between 9am and 2pm Monday to Friday and apart from dealing with a wide ran9e of issues related lo homelessness and ils prevention it also provides aclivilies within its walls for people who are vulnerable and at risk On top of this the Centre has a treatment room where other services can access our clients, such as the Mental Health Team, GP'S CDT, Outreach and Floating Support Teams as well as Utility Debt Advisers in order to provide an accessible service lo those most in need. page 3
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES. REPORT- CONTINUED CHARITY OVERVIEW -continued The more practical basic needs of clients are addressed by providing hot meals Monday to Friday as well as a change of clothes for those in need as well as bathing, haircuts and laundry facilities including an iron and iron board. The core running costs of the service are kindly provided by Rochdale Metropolitan Borough Council, this funding acts as a plalforrn for the Centre to access other funding streams and donations from other sources such as, The Big Lottery Fund. Duchy of Lancasler,Lloyds TSB Foundation, Awards for All, Middleton Township Grant and Riverside Housing Community Chest. With their support il allows 8rentwood lo deliver its vital service helping the mosl disadvantaged. particularly those who are homeless or those under threat of homeless in the Middleton community, break the cycle of disadvantage and vulnerability they are experiencing. Ob èctives and Activities The purpose of Brentwood is to benefit the public by the relief of poverty for the benefit of the inhabitants of Middleton. Its charitable objectives are. The relief of poverty in the town of Middleton and in particular, bul without limiting the fofegoin9 the provision of a day center providing facilities calculated to provide such relief as aforesaid" The charity has been granted use of the premises al Long Lane Middleton by Rochdale Metropolitan Council, at a peppercorn rent. Our activities include.. running a day centre for homeless people., helping service users immediate needs., laundry and bathing facilities., -providing hot food and drinks., -Finding accommodation and referral lo homelessness., -Helping benefits and housing claims., -Referrals lo voluntary and slalutory agencies including drug and alcohol misuse teams and mental health services. CHAIR, REPORT l am writing this report in my second slinl of being the Chair of Brenlwood after the sad farewell of Ray Donohue our previous chair who has decided lo lake a well earned rest, I want to personally thank Ray fof his tireless work on behalf of Brenlwood, Ray was an integral part of the charity and he is sorely missed, As Ray mentioned in his last report for the year end 3110312023 il was a difficult year financially for the charity in which it had lo use most of the charity reservès to enable the continuation of services. The staff have been remarkable and have kept soldiering on, plugging away in the search for additional funding streams lo keep Ihe doors open and therefore avoid a severe reduction in the services on offer and al worse the possible closure if they were unsuccessful. Fortunately, because of their tireless work the charity has been successful in securing funding through the Reaching Communities Fund of the Big Lollery to run along the funding that is received from Rochdale MBC. However, Brentwood must not rest on its laurels as with all funding it is time limited and it is up to the charity management and staff lo think about the future and what funding will be available in the longer term. Brenlwood will aim lo develop a clear funding strategy lo improve the charity's sustainability for the future. Alongside funding Brentwood, still needs to attract and recruit additional new Iruslees to ils management boald lo drive the Gharily vision forward as well as consult wilh stakeholders to ensure that it continues lo focus on the future and where il can make the best impact to impiove client's lives. Brentwood the charity with its staff and volunteers strive to fulfil its aims and objectives that are within the Charity's mission slalement and conslilution. Brentwood is still a much needed setvice in the area, if not more so in the difficult limes we all face. It continues lo do great vital work for the Middleton community, by helping to tackle poverty, crisis and hardship. Yvonne Taylor page 4
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES. REPORT- CONTINUED MANAGERS REPORT ACHIEVEMENTS AND PERFORMANCE I have to thank all our staff and volunteers for all the wonderful work they have done during these very difficult limes,we are now faced with the rise in the cost of living and the high rise in the cost of Energy. We have also seen the rise of Homelessness in Middleton and Brenlwood MDC is fighting alongside Rochdale Homelessness to provide solutions lo homelessness in the Middleton area as il is a bi9 concern, this has come about because of the lack of social hoLJsing in the Middleton area and Landlords are exploiting this and so putting up rents by 30 /0.also households are feeling the pressure of the high costs of Food, Petrol, Gas and Electric and this has led lo those sofa surfing being forced out of homes and it has also led to great tension n the household and we are seeing breakdowns in family relationships, an increase in Domestic Violence and an increase in people being asked or forced lo leave the family home Brentwood MDC has always been Ihere to fa the challenges that the Middleton Community has come against and we continue to fight for the right of every person in the Middleton and Rochdale area to receive the right benefits and support them with housing and homelessness issues and in order to do this BMDC has come up with initiatives and projects to combat Crisis and Hardship and one of these projects we h8ve managed to construct is with the reaching Communities fund and is called the Blossom Project and is funded by the Reaching Communities Fund from the big lottery fund. This is an outreach project run by Bev and James and volunteers and il will support and advocate on service user's issues and ac¢ompany them lo appointments both medical and non-medical and to tribunals and appeals with the DWP. The slatislics for the year April 202310 March 2024 are as follows., Centre usa e = 3639 attendances Office a ointments = 892 Total Referrals = 898 Homelessness - 225 Medical 44 Benefits = 373 Housing = 244 of which 47 were debt issues Criminal Justice = 12 Employment and Education = 4 Da Centre rovision Hot Meals= 6116 Laundry = 309 8athlshowerlshave - 155 Hair Cul = 7 Foodbank- 119 Discrelionary Crisis Fund = 15 Discretionary Housing Payment - Unity Project 20. We would like to thank all our partners for their help and support this last 12 months, these include; lan Jolley, Hannah Courtney-Adamson and Brooke Leigh-Jones from Rochdale Strategic housing and Homelesslsupported accommodalionlFloaling support SeNices Paul Vvhilehead and Stephen Broughton al Rochdale RMBC Housing providers including R8H, Rochdale Housing Solutions and Riverside Housing and Arcorn Housing The Lighlhouse Project Food Banks and Middleton and Rochdale Crisis Support Middleton Voluntary Aid in Sickness Substance and Alcohol Misuse SetviceslTurning Point Health ServiceslHAR T Nurseslsocial PrescriberslMINDIRochdale Connectorsl EmploymenUEducation and Advice services Criminal Justice Services Adult Social Setvices Big Lottery- Blossom Project page 5
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES, REPORT- CONTINUED One thing is for sure. BMDC still provides a vital plafform for help with immediate need and crisis support and il provides a link with olher vital resources for those in need in the Middleton Community, of which there are many. Plans for the Future The centre operates in an increasingly f8sI changing environment. Some of the key trends that the centre is likely to have to respond to over the next few years include.. More people in vulnerable situations (homelessness. poverty etc). Major changes in the benefit system Universal Credit People needing supporvhelp Dn more complex and interconnected issues,, debuhealthlisolationlhousing. Increased emphasis on outcomes- need to show evidence of the difference a service makes. Digital by default - needing lo be on-line or computer literate lo access services. Economy improving - bul more inequalily Less local authority funding - year on year reductions Greater competition between agencies Shift from grant aid to commissioning More projecl-based funding Services struggling to cope. FLtlure assumptions A review of the cenlre's development lo dale and of the external context identifies the following five assumptions, which will underpin the cenlre's future slralegy.. Clients will face a harder lime.. It is likely that the cenlre's core user group will continue to experiencè poverty, stress, insecurity and disadvantage. Continued and increased demand.. All indications suggest that the centre will have lo respond lo an increase in the amount of demand and also in Clients presenting with more complex and multi-dimensional iSSLtes. A tougher funding rounds. The cenlre's main funders 8nd commissioners are likely to face decline in their budgets and greater demand frorn more organisations. Need to be strategic. The speed of change in the cenlre's external world will continue at pace. New legislation, new policy directions and changes in community needs and expectations W11 all impacl on the centre, Need to collaborate. To be effective the centre will need to build and maintain strong links and joint working to ensure mutual relationships with community groups, slalutory and other agencies. Future direction, Over the next three years the centre will work.. To developing, extend and improve the services il can offer to the most vulnerable people. 2. To support clients to make progress, develop opportunities and make real changes. To play a key part in building a strong community life within Middleton. To build strong and effective relationships with other agencies that benefit our clients. To be an effective organisalion, that is well managed, financially sustainable and is recognised for the role it play5. page 6
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES. REPORT- CONTINUED Critical faclofs.. In order lo deliver this strategy, the centre will need the following six factors.. The continued support and investment of our current funders in particular Rochdale Melropolilan District Council. 2. Staff time to invest in developing new service models. Investment in new projects from commissioners 8nd funders 4. Continued stron9 Gommunity from our supporters, volunteers and partner agencies An ability and willingness to change. 6. The retention of our strong community base, our ethos and overall commitment lo meeting the needs of the most vulnerable members of the community, Structure Governance and Mana ement The Charity operates under the name "Brentwood" The charity's principal objective as set out in ils mèmorandum of association is Ihe relief of poverty for the benefit of the inhabitants of Middleton. Organisational Structurè Brentwood Middleton Day Centre has an Executive Committee of 5 members who meet monthly and are responsible for the straleglc direction and policy of the charity. These members are from a variety of backgrounds relevant to the work of the charity including funding, housing and represenlalives from the beneficiaries and the community. A scheme of delegation is in place and day to day responsibility for the provision of the setvices rests wilh the Centre Manager, The Management Committee is responsible for ensuring that the charity pursues its Aims and Objeclives as well as setting strategic policy. The Co-ordinator has responsibility for the individual sUpei510n of the staff leam and also ensuring that the team continue lo develop their skills and working practices in line wilh good practice. Responsibilities of the Management Committee Company law requires the management committee to prepare financial statements for each financial year. which give a true and fair view of the state of affairs of the charitable company as at the balance sheet dale and of ils incoming resources and application of rèsources, including income and expenditure for the financial year. In preparing those financial statements. the management committee should follow best practice and.. select suitable policies and then apply them consislenlly., make judgements and estimates that are reasonable and prudent., and prepare the financial slalemenls on the going concern basis unless it is inappropriate lo pr&sume that the company will continue on that basis. The management committee are responsible for maintaining proper accounting records which disclose with reasonable accuracy al any time the financial position of the charilable company and lo enable them lo ensure that the financial statements comply with the Companies Act 2006. The Management Committee is also iesponsible for safeguarding the assets of Ihe charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Recruitment and Appoinlmenl of Management Committee The directors of the company are also charity trustees for the purposes of charily law and under the company's Articles are known as members of the Executive Committee. Under the requirements of the Memorandum and Articles of Association the members of the Management Committee will be elected and they must be re-elected at the next Annual General Meeting. (Resolution of Annual General Meeting within 18 months from the last AGM) The Management Committee is made up of a mix of traditional business skills from their own particular area of responsibility. In an effort lo maintain this broad skill mix and in the event of particular skills being lost due to ietirements, individuals are approached to offer themselves for election to the Committee. page 7
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES. REPORT- CONTINUED Trustee Induction and Training All of our Iruslees are already familiar with the practical work of the charity and are encouraged lo familiarise themselves with the staff and volunteers within the organisation. Additionally, new Iruslees are invited and encouraged lo attend an introductory meeting with the Chair of the Management Committee and familiarise themselves with the chanly and the context within which it operales. This meeting covers.. The obligations of Management Committee members The main documents which sel out the operational framework for the charity including the Memorandum and Articles Resourcing and the current financial position as sel out in the latest published accounts Future plans and objectives Charity Commission Company Law A Trustees induction pack has also been prepared drawing information from the various Charily Commission publications signposted through the Commission's guide 'the Essential Trustee, as an 'aide memoir,. This is distributed lo all new trustees along with the Memorandum and Articles and the latest financial statements. Rlsk Management The Management Committee and staff will hold a review of Ihe major risks to which the charity is exposed. A risk register will be established and is visited on a regular basis. Where appropnate, systems or procedures have already been established to mitl9ale the risks the charity faces. Significant external risks lo funding will lead to the development of a strategic plan which will allow for the diversification of funding. Internal control risks are minimised by the implemenlalion of procedures for aulhori5alion of all transactions and projects. Procedures are in place lo ensure compliance with health and safely of all staff, volunteers, clients and visitors lo Brenlwood Middleton Day Cenlre. The Trustees identify and review the risks lo which the charity is exposed and ensure that controls are in place to provide appropriate and reasonable assurance against fraud and error. Brentwood, through its external Chartered Accountant. produces monthly income and expenditure accounts comparing performance against budget.. the annual financial slalements are independently examined. Flnancial Review Core funding was received from the Rochdale Metropolitan Council of £182,742 Ilasl year £66.125). The Charity also obtained funding from The Big lollery Fund - 81ossom Project of £65,000 (last year £10,833). The Charity also obtained funding from National Lottery Community organi5alions cost of living fund of £21,438, Rochdale Melropolilan Council matched funding of £12,784 and Middleton voluntary aid in sickness funding of £9,085. Other funding from donations during the year were £2,82312023 £7,386). Overall. the Charity had a net surplus for the year of £92,230 (2023 deficit £79,102}. Investment Policy Most of the charity's funds are spent in the short term so there are few funds for the long-lerm investment. Having considered the options available and the low level of returns, the Management Committee has decided lo retain ils funds in the current account. Reserves Policy In keeping with the Charities Commission guidance on reserves, the Board of Middleton Day Centre has a policy lo hold unrestricted reserves in order to ensure the continued activities of the trust in times of reduced income. The policy agreed is lo hold in excess of three months unrestricted expenditure in reserves lo meet unexpected demands on the charity. At the year end, unrestricted reseNes are £96,038 which is above the required level. Public Benefit The Trustees have considered its activities and achievements and consider the activities fall within the public benefit guidance issued by the Charities Commission, under the Charities Act 2011. page 8
Middleton Day Centre FOR THE YEAR ENDED 3110312024 TRUSTEES. REPORT- CONTINUED Board members The DireclorslTrustees who setved during the year were as ft)Ilows'. - Mrs Y C Taylor (Chairperson) Mr D C Spillane (appointed 11108120231 Mr R Donohue (resigned 01112120231 Mrs J A L Roches (resigned 1910712024) Mr K Vernon lappoinled 16107120241 Mr S J B Anderson (appointed 0111212023 resigned 2110312024} Committee structure The Committee are elected from the Iruslees, the day to day running of the charity is controlled by the manager who reports on a monthly basis to the management committee. Truslees are recruited from the community and from individuals with experience in the health and social ¢are. Statement of Trustse8' re8ponsibilltie8 The Trustees (who are also directors of Brentwood for the purpose of company law) are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with the applicable law and UK GAAP. Company law require.s the Trustees lo prepare financial slalemenls for each financial year which give a true and fair view of the slate of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial slalemenls, the Trustees are required lo.. select suitable accounting policies and then apply them consislenlly., observe the methods and principles in the Charities SORP., make judgements and estimates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject lo any malerial departures disclosed and explained in the financial slalemenls., and prepare the financial statements on the going concern basis unless il is appropriate to presume that the charitable Gompany will continue in operation. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of the charitable company and which enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregulanlies. Signed on behalf ofthe man t committee on aylor (Chairper onl page 9
Middleton Day Centre INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 3110312024 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIDDLETON DAY CENTRE I report on the accounts of the company for the year ended 3110312024 sel out on pages 3 to 17. RESPECTIVE RESPONSIBILITIES OF TRUSTEES AND EXAMINER As the charity trustees of the company land also the directors of the company for the Purposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the accounts of the company are not subject to an audit under company law and are eligible for independent examination, it is my responsibility lo.. examine the accounts under section 145 of the 2011 Act., follow the p¥ocedures laid down in the general Directions given by the Charity Commission under section 145{5)Ibl of the 2011 Act., and slate whether particular matters have come to my attention. INDEPENDENT EXAMINERS STATEMENT I have completed rny examination. I confirm that no matters have come to my attention in connection with the examination giving me cause lo believe that in any material respect.. 1.accounling records were not kept in respect of the company as required by se¢lion 386 of the Companies Act 2006., or 2.the accounts do not accord with thos6 recoTds,' or 3. Ihe accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the accounts give a 'lrue and fair view. whi¢h is not a matter considered gs part of an independent examination., or have not been met", or 4. the accounts have not been prepared in accordance with the methods and principles of the Slalement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accotjnls in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ire18nd IFRS102) I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached, David Gibson A.C.A. Institute of Chartered Accountants in England & Wales Gibsons Accountants Ltd 226 Oldham Road Dated Rochdale OL112ER page 10
Middleton Day Centre Statement of Financial Activities (including income and expenditure account} for the year ended 3110312024 2024 2023 Unrestrlcted Restricted funds funds Total Total Nole Income Income from generaled funds Donations and legacies Income from Grants 2,823 195,528 198,349 2,823 95,523 291,049 95,523 293,872 7, 386 76, 958 84,344 Totsl Income and endowment8 Expense8 Costs of generating funds Expenditure on Charitable activities Total Expenses Net galns on inv88tments Net Incomel (expenditure) 108,864 92.778 201,642 163,446 92,778 201,642 163,446 108,864 89,485 2.745 92,230 (79, 102) Gainsl(losses> on revaluation of fixed assets Net movement In fund8: Net Incomel (expenditure) for the year Transfers between funds 89.485 2,745 92,230 (79, 102) Total funds brought forward Net funds Carried forAtard 6,553 96,038 2,448 9,001 5,193 101,231 88, 103 9,007 This slalement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities page11
Middleton Day Centre BALANCE SHEET AT 3110312024 2024 2023 Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors lamounls falling due within one year) Cash al bank and in hand 2,571 110,650 113.221 11,990 17,256 2, 698 19,954 10,953 CREDITORS.. Amounts falling due wlthin one year NET CURRENT ASSETS 9,001 101,231 9,001 9,001 TOTAL ASSETS LESS CURRENT LIABILITIES RESERVES Unrestricted fund8 General fund Designated funds Restricted funds 10 96.038 6, 553 11 5,193 101,231 2,448 9,007 For the year ending 3110312024 the company was entitled lo exemption under section 477 of the Companies Act 2006 relating lo small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable lo companies subject lo the small company's regimè. Approved by the board of trustees on l!.I:-..l?*nd signed on thelr behalf by Mr D C Spillane Trustee page 12
Middleton Day Centre NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3110312024 I. ACCOUNTING POLICIES la. Incoming Resources All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. Income is included in the accounts on the following basis.. Grants & donations, in the period in which received unless the donor specify the amounts musl be used in future accounting periods, in which case the income is deferred until those pefiods. Other income on a receipt's basis. 1b. Resources Expended Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Vvhere costs cannot be directly attributed to particular headings, they have been allocated lo activities on a basis consistent with the use of resources. Ic. Allocatlon and Apportlonment of Costs All costs relate lo the single activity of the charitable company and are recognised accordingly. Staff costs are allocated on the basis of staff lime lo the individual funds. all other cosls are allocated lo the fund for which they are incurred with the exception of the following which afe allocated as follows.. Core Funding Big Lottery Fund Blossom Project (From February 2023) 25/0 25,/0 Heat, light& water Cleaning & waste 1d. Fund Accountlng Unreslricled funds can be used in accordan wilh the charitable objectives al the discretion of the trustees. Reslricled funds can only be used for particular reslricled purposes within the objects of the ¢harity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Designated funds are funds set aside by the trustees out of unrèslricted general funds for the specific future purpose5 or proiecls. le. Cash Flow Ststement The Company is exempt from including a statement of cash flows in its accounts in accordance with the SORP for smaller charities. 1f. Depreciatlon Depreciation has been provided at the following rates in order lo write off the assets over their estimated useful lives. Equipment slr8ighl line 20ts/0 lg. Pension Costs The company operates a defined contribution pension scheme. Contributions are charged to the profil and loss account as they become payable in accoTdance with the rules of the scheme. page13
Middleton Day Centre 1h. Basis of Accounting These accounts have been prepared under the historic cost convention, in accordance with The Chanlies Act 2011, The Companies Act 2006, The Financial Reporting Standard applicable in the UK and the Republic of Ireland FRS102, Accounting & Reporting by Charities Slalemenl of Recommended Practice (Charities SORP FRS 102 effective January 2015). 2. ANALYSIS OF INCOME DONATIONS AND LEGACIES Unrestricted Restricted funds funds Total 2024 2023 Donations & Legacios Donations 2,691 132 2,891 132 7,177 209 Clothes 2.823 2,823 7,388 3. ANALYSIS OF INCOME FROM GRANTS Unrestricted Restrictèd funds funds Total 2024 2023 Income From Grants RMBC Funding RMBC Matched funding Big Lollery - Blossom project National Lollery Community organisations - cost of living fund The unity project 182,742 12,784 182,742 12,784 65,000 66,125 65,000 10,833 21.438 21,438 9.085 9,085 291,049 195,526 95,523 76,958 4. STAFF COSTS Particulars of employees (including direclorsl are shown below.. Employee costs during the year amounted lo.. 2024 2023 Wages and salaries Social seGurily costs Employers pension costs 123,884 6,267 2.810 132,761 109,824 4,890 2.387 117,101 The average weekly numbers of employees during the year were as follows.. 2024 2023 No. No. Welfare services Administration The Charity operates a defined contribution pension scheme The assets of the scheme are held separately from those of the charity in an independently administered fund. The employers pension costs represent conlribulions payable by the charity lo the fund. No Employee received remuneration including benefits of more than £60.000 None of the Trustees received remuneration benefits or expenses from the Charity page 14
Middleton Day Centre 5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted funds Restrlctod funds Total 2024 Total 2023 Charitable activities Direct Costs Food & medicine Advertising & open day Volunteer costs User activities & support Staff travel white goods Rates & rent Water rates Heat and light Cleaning & waste Repair5 and renewals Adminislralors wages General wages Cleaners wages NIC employer (wages and salaries) Pension contributions Computer software costs Consultancy fees P.P.E. Insurance Stationery & office supplies Telephone TV Licence Subscript10ns EqLiipmenl leasing Bank charges Sundry expenses Other interest 5.514 1,495 3,990 4,504 481 4,166 9,680 7.191 1,410 684 5,400 5,188 481 6,330 488 1,501 7,327 5,943 5,318 21,000 97,204 5,480 8,267 2,810 1,983 2,781 3,929 75 6,330 488 672 3.375 3.625 5,318 18,804 27,807 5,480 6,267 2.810 1,749 500 1,360 6,591 4,837 4.116 19,240 85,604 4.980 4,890 2,387 882 330 74 1,806 1,521 3.358 159 175 2,092 330 832 829 3,952 2,318 2,196 69,397 234 1.968 2.140 1,526 159 117 5.660 263 588 1.968 2,140 2,014 159 117 6,434 263 588 488 774 Governance Costs Confirmation statement lee Accountancy & payroll Independent examiners fee 40 2,520 1.500 40 2,520 1,500 201,642 40 1,860 1.500 108,864 92,778 163,446 Page15
Middleton Day Centre 6. TANGIBLE FIXED ASSETS Fixtures and Fittings Equipment Total Cost AI 0110412023 3.454 3,454 28,551 32,005 32.005 AI 3110312024 28,551 Depreciation At 0110412023 For the year AI 3110312024 3,454 28.551 32,005 3,454 28,551 32.005 Net Book Amounts AI 3110312023 AI 3110312024 7. DEBTORS 2024 2023 Amounts falling due within one year.. Other dpblors accrued income Other debtors . prepayments 16,425 831 2,571 2,571 17.256 8. CREDITORS.. AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Taxation and SDcial security Pension creditor Other creditors- accruals& deferred income 2,708 2,361 22 8.570 9,282 11.990 10,953 9. LIMITED B Y GUARANTEE The company is liiniled by guarantee and does not have a share capital. Each member gives a guarantee lo contribute a Sum not exceeding £1, to the company should il be wound up. Al 3110312024 there were 3 rnembers. page 16
Middleton Day Centre 10. ANALYSIS OF MOVEMENT IN UNRESTRICTEO FUNDS Brought forward Incoming resources Outgoing resources Transfers Carried forward Geiieral fund 6.553 198.349 198,349 1108,8641 {108,8641 96,038 96,038 6.553 11. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS Brought forward Incoming resources Outgoing rèsources Carried forward Transfers UntY Project Homelessness Fund 9.085 16,3301 1101 2,755 2,448 2,438 The Big Lollery Fund - Blossom Project Lollery community organisalion fund 65,000 {65.0001 21,438 {21 ,4381 192,7781 2,448 95.523 5,193 Unity Project This fund was lo provide while goods lor people with limited funds. Homelessness Fund This fund was established in January 2008. to enable client travel lo the homelessness refuge in Pochdale. The Big Lottery Fund - 81ossom Project This funding is lo provide an enhanced project which works with people who have Loinpl8x needs by supporting them with advoracy and links lo other ageiicies Lottery communily organisation fund Thi5 funding was obtained lo cover cost ol living Increases. 12. INDEPENDENT EXAMINERS FEE The Independent examiner was paid £4,020 12023.. £3,360) during Ihe year of which £1,500 12023 £1.5001 relates lo the preparation and examination of the financial slalemenls. 13. RELATED PARTY TRANSACTIONS There were no related paty transactions during the per10d. 14. OTHER FINANCIAL COMMITMENTS AI 3110312024 the charity had no capital commitments. page 17