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 W￿11 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 sUpe￿i510n 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
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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
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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.
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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
Un￿tY 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