Registered number.. 2331404 Charity number.. 1004389 Middleton Day Centre UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110312025 Prepared By: Gibsons Accounlanls Ltd Chartered Accounlants 226 Oldham Road Rochdale Lancashire OL112ER
Middleton Day Centre FINANCIAL STATEMENTS FOR THE YEAR ENDED 3110312025 TRUSTEES Mrs Y C Taylor (Chairperson) Mr D C Spillan8 Mr K Vernon {appointed 16107120241 REGISTERED OFFICE Brenhvood Hous8 115 Long Str681 Middleton Manchester M24 3DW COMPANY NUMBER 2331404 CHARITY NUMBER 1004389 ACCOUNTANTS Gibsons Accountants Ltd Chartered Accountants 226 Oldham Road Ro¢hdale Lancashira OL112ER page 1
Middleton Day Centre ACCOUNTS FOR THE YEAR ENDED 3110312025 CONTENTS Pagè Report of the Trustees Ind&pandent Exarniner's Statement 10 Slalemenl of Financial Activities Balance Sheet 12 Notes to the Accounts 1310 17 page 2
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES. REPORT The trustees present their report and accounts for the year ended 3110312025. MISSION STATEMENT 'Ergdicaling the Middleton Community of social disadvantage and Prejudica, Through our Day Centr8, we aim to eradicate disadvantage and prejudice by providing a one-slop-shop approach to community services and facilitating links to other agenci8s thereby helping people to.. make informed decisions, restore self-esleem, achieve the potential to move on and be more independent. In the Middlelon area, we are workin9 lowards removing barriers by changing public perceptions and altitudes towards thos8 accessing our services. OUR ETHOS The ethos of our seNlC&, cenlres around Maslow's hierarchy of need which slates that if a person is provided with food. walor, shelter and warmth and that they are in a safe environment, then that person will feel more conf1denl and safer. Once this is achieved thèn we can work on their olh8r issues, most of the issues our clients present wilh are around the hierarchy diagram shown below HIEk4RC:HI" OF NEED.S' HnLI)*1' 4l- I)L IO. SELF- ACTUALIZATIOlxl Pursue Inner Talei)I Creotivit Fulhllnient SELF-ESTEErrf, Achievement Mort&ry iiltioii P,epfrcI BELONGING - LOVE Fi"lend=. Fcimili/ Spov•e Loiier SAFETY Securlty Stobllib/ Freedom from Fear PHYSIOLOGIC£4L Foocl Wciter Slielter Wcirmll7 CHARITY OVERVIEW Breniwood Middleton Day Centre was established as a charity for the "relief af the poor "in May 1989 as a direcl result of the work of th8 Middl8ton Working Party on Homelessness., a local government group set up lo investigate the problems of homelessness within the MiddSelon and surrounding araas, Since 1989 the BrenoOd setvice has grown considerab5y lo become a busy, well ulilised cenlre with a range of services and vital links lo other agencies without whom BrenOod Middleton Day Centre would not be able to deliver its services as efficiently to clients. Brentwood's referrals mainly coma from thé Community Drugs Team, Community Drugs Outreach Team, Middleton Probation, OWP, Citizen's Advice, GP'S, Mental Health Sèrvic8s, Middleton Job Centre, and Housing. The Centre is used by a wide range ol clients. tho vast majority being homeless or under the threat of homelessness including clients who suffer with mental health. alcohol and drug misus8. The Centre is open between 9am and 2pm Monday to Friday and apart from dealing with a wide range of issues related lo homelessness and its prevenlion il also provides activities within its walls for people who are vulnerable and at risk On top of this the Centre has a Ireatmenl room where other seNices can access our olienls, such as the Mental Health Team. GP'S CDT, Outreach and Floating Support Teams as well as Utility Debt Advisers in order lo provide an accessible service to those most in need. page 3
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES, REPORT- CONTINUED CHARITY OVERVIEW -continued The more practical basic needs of clients are addressed by providing hol meals Monday lo 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 Melropolilan Borough Council, this funding acts as a platform for the Centre lo access other funding streams and donations from other sources such as. The Big Lottery Fund, Duchy of Lancaster, Lloyds TSB Foundation, Awards for All. Middleton Township Grant and Riverside Housing Community Chest. With their support il allows Brenlwood lo deliver ils vital service helping the most disadvantaged, particularly those who are homeless or those under threat of homeless in the M iddleton community. break the cycle of disadvantage and vulnerability they are experiencing. Ob'ectives and Activities The purpose of Brentwood is lo benefit the public by the relief of poverty for the benefit of the inhabilanls of Middleton. Ils charitable objectives are. The relief of poverty in the town of Middleton and in particular, bul wilhoul limiting the foregoing the provision of a day cenler providing facilities calculated to provide such relief as aforesaid" The charity has been granted use of the premises al Long Lane Middleton by Rochdale Melropolilan Council. at a peppercorn rent. Our activities include.. running a day centre for homeles5 people., helping seNice users immediate needs., laundry and bathing facilities.. -providing hol food and drinks.. -Finding accommodation and referral to homelessness., -Helping benef11s and housing claims., -Referrals lo voluntary and slalulory agencies including drug and alcohol misuse teams and mental health services. CHAIR'S REPORT Another year has passed here at BrenoOd, and goodness, how lime fliesl 11 has been yet another busy year all round, and the staff and volunteers have again worked tirelessly lo deliv6r a much-needed quality service. The board of trustees musl say a huge thank you lo the staff and volunteers, we acknowledge their never-ending dedication and commitment, recognising that Brentwood could nol help and support so many people facing immense pressures during such difficult limes wilhoul them. I would also like lo thank our funders Rochdale Strategic Housing (Homelessness Section) Rochdale Action Together and the Reaching Communities Fund under the 8ig Lollery Fund, without their vital support, the service would not continue. However. we cannot rest on our laurels and understand that current funding may not last in ils current form, and il's essential that we continue lo source additional financial resources so that Brentwood not only survives bul thrives. 11 is so important that the clients of Brentwood. are supported to develop and become increasingly more resilient and move from being a client of the service lo no longer needing ils support, maybe even perhaps becoming a volunteer within the service or elsewhere, or even become a Iruslee if it's of interest and in so doing give back to others who need help. I would also like lo thank the rest of the trustee board, we may be small in number, bul we care about Brentwood and its community passionately. We would, however, still like lo increase our numbers. and we would welcome and value additional community members lo join us, bringing with them their passion. knowledge and enthusiasm. And finally. a thank you lo all our clients. you give us the purpose lo keep striving lo improve the support we al Brenlwood can offer. Yvonne Taylor page 4
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES, REPORT- CONTINUED MANAGERS REPORT ACHIEVEMENTS AND PERFORMANCE I must thank all our staff and volunteers and our Chair and Iruslees for all the wonderful work they have done during these very difficult times. The past year has been a lime of Energy Rises and the cost of Living has caused our Community great despair and hardship and this has meant that our service has been even more beneficial for those in need and we have been very busy in the provision of immediate need, you only have to look al the figures below lo see haw much we have been needed. I would like to thank our staff Bev, James and Sharon and our volunleefs for Ihe great work they have done in this past year. the provision of 6116 hol meals is a leslamenl lo this and 11 would be remiss of me not lo give a special thanks lo our chef Karl who has done a great Job this past year in providing so many meals. The figures below also show the other immediate need5 that Brenlwood address and this is vital not only lo the homeless bul lo the vulnerable and isolated people on the brink of homelessness living on the edge of eviction and crisis, Brentwood main ethos is the prevention of Homelessness and any other hardships our community faces Homelessness has risen by over 300010 and we have worked with 225 homeless people this past financial year and in order lo do this we have built a great working relationship with HannahCourtney-Adamson who is the Head of Strategic Housing (People) and Brooke Leigh Jones who is the Project Manager al Homelessness. through them we have developed a close working strategy and we have had many successes in placing people and offering those in need advice and support, this wasn't easy as the social housing system in Rochdale and indeed all over the country is broken and there is now a great demand for Private renting and HMO'S and with this comes the exploilalion by Landlords in putting up rents, this has placed a great burden on trying lo relocate people and lo provide solutions to these problems so all the seNices and agencies have come together and part of that help is provided by Sophia Lang, Recovery Worker Imiddlelonl Rochdals & Oldham Active Recovery seNice Brenlwood would also like lo Thank Dorothy and lan for their kind donations throughout this past year, we would also like lo thank Tesco and the Middleton Community for conlribuling donations. food, clothing, and loilelries this past year. Brentwood has always be8n there to provide help and support lo those in need and over the years we have faced many challenges and apart from managing lo slay open we also need lo keep looking al diflerenl funding avenues, this is vital if we mean to continue the great work that Brenlwood Has provided these past 37 years John Crosby Manager The stalislics for the yeai April 2024 to March 2025 are as follows., Day Centre usage= 3272 allendances Office appointments = 843 Total Referrals 885 Homelessness= 216 Medical 28 Benefits = 356 Housing - 225 of which 26 were debt issues Criminal Justice 12 Employment and Education = Day Centre provision Hol Meals- 5189 Laundry= 135 Bathlshowerlshave = 79 Hair Cut= 23 Foodbank - 65 Discretionary Crisis Fund = 11 Discretionary Housing Payment Blossom Project - 11. page 5
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES. REPORT- CONTINUED We would like lo 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 accommodationlFloating support Sepjices Paul Whitehead and Stephen Broughlon al Rochdale RMBC Housing providers including RBH, Rochdale Housing Solulions and Riverside Housing and Arcorn Housing Tha Lighthouse Project Food 8anks and Middleton and Rochdale Crisis Support Middleton Voluntary Aid in Sickness Substance and Alcohol Misuse SeNicestrurning Point Health ServiceslHART Nurseslsocial PrescriberslMINDIRochdale Connectors/ EmploymenUEducalion and Advice services Criminal J uslice S&rvices Adult Social Services Big Lottery- Blossom Project Ono thing is for sur8, BMDC still provides a vital platform for help with immediate need and crisis support and il provides a link with other vital resources for those in need in the Middleton Community, of which there are many. Plans for the Future The centr& opèrates in an increasingly fast changing environment. Some of the key trends that the centre is likely lo h8ve to respond to over the next few years includ8'. Mor8 people in vulnerable silualion8 (homelessness, poverty elc). Major changes in tha b&nafit system Universal Credit People needing supportlhelp on mor8 complex and inlér¢onnecled issues.. debvheallhlisolalionlhousing. Increased emphasis on outcomes- need lo show evidence of tho difference a SeiCe makes. Digital by delaull- ne8ding lo be on-line or computer lilerale to accèss services. Economy improving ~ but more inequality L8ss local autharity funding - year on year reductions Greater competition bebNeen agencies Shift from grant aid lo commissioning More projecl-based funding Sérvices struggling to cope. Future assumptions A review of the cenlre's d8velopmenl to date and of the external context identifies the following five assumptions, which will underpin the cenlre's future slralegy.. Clients will face a harder lime.. 11 is likely that th8 cenlre's core user group will conlinLJe lo experience poverty, stress, insecurity and disadvantage. 2. Continued and increased demand.. All indications suggest that the centre will have to respond lo an increase in the amount of demand and also in clients presenting with more complex and multi-dimensional issues. A tougher funding rounds. The centre's main funders and commissioners are likely to face decline in their budgets and greater demand from more organisations. Need to be strategic. The speed of change in the centre's external world will continue al pace. New legislation, new policy directions and changes in community needs and expectations will all impact on the centre. Need lo collaborate. To be effective Ihe centre will need to build and maintain strong links and joint working lo ensure mutual relationships with community groups, statutory and other agencies. page 6
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES, REPORT- CONTINUED Future direction. Over the next three years the centre will work.. To developing. extend and improve the services it can offer to the most vulnerable peopl8. To support clients to make progress, develop opportunities and make real changes. 3. To play a key part in building a strong commltnity life within Middleton. To build strong and effective relationships with othér agencies that benefit our clients. To be an effecllve organisalion, that is well managed. financially sustainable and is recognised for the role il plays. Critical factors.. In order to deliver this strategy, the centre will need the following six factors.. Tha continued support and inveslmanl of our current funder5 in particular Rochdale Mglropolilan District Council. 2. Staff limè to invest in developing new service models. Investment in new projects from commissioners and funders 4. Continued slrong community from our supporters, volunteers and partnar ag&ncies An ability and willingness lo chang8. Thè ratantion of our strong community base, our ethos and overall commitment lo meeting the needs of the most vulnerable mambars of the community. Structure Govèrnanc8 and Mana 8m8nt The Charity operates under the name "BrenbNood The charity's principal objective as sel out in ils mémorandum of association is the ralief of poverty for tha bènafit of tha inhabitants of Middlalon. Organisatlonal S¢ructuro Br&nNvood Middleton Day Centre has an Executive Committee of 5 members who meet monthly and are responsible for the stratagic direction and policy of the charity. These members are from a variety of backgrounds relevant lo the work of the charity inGludir)g funding. housing and representatives from the beneficiaries and the community. A scheme of delegation is in place and day lo day rèsponsibilily for Ihe provision of the services rests with the Centra fvlanager. The Management Committee is responsible for ensuring that the charity pursues ils Aims and Objectives as wèll as selting strategic policy. The Co-ordinator has responsibility for the individual supervision ol the staff team and also gnsuring that the team continue to devalop their skills and working practices iri line with good practice. Responsibilities of the Management Committee Company law requires the management committee lo prepare financial slalemenls for each financial year, which give a true and fair view of the slate of affairs of the charitable company as al the balance sheet dale and of ils incoming resources and application of resources, including income and expenditure for the financial year. In preparing those financia5 stalemenls, the management committee should fo51ow best practice and.. select suitable policies and Ihen apply them consistently., make judgements and eslirnales that are reasonable and prudent; and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue on that basis. The management committee are responsible for mainlaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitabl8 company and to enable them lo ensure that the financial slalements comply with the Companies Act 2006. The Management Committee is also responsible for safeguarding the assets of the challtable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Recruitment and Appointment of Management Committee page 7
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES, REPORT- CONTINUED The directors of the company are also charity Iruslees for the purposes of charity 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 musl be re-elected al the next Annual General Meeting. (Resolution ol 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 affort ta maintain this broad skill mix and in the event of particular skills boing lost due to r8tir8ments. individuals are approached lo offer themselves for election lo the Committ8e. Trustee Inductlon and Tralning All of our trustees are already familiar with the practical work of the charity and are encouraged lo familiarise themselves with the staff and volunteers within the organisalion. Additionally, new truslees are invited and encouraged to attend an inlroduclory meeting with the Chair of th8 Management Committee and familiarise themselves with tha charity and thé contgxl within which it oparatés. This meeting covers.. Thé obligations of Management Committee members The main docurnenls 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 Charity Commission publications signposted through th8 Commission's guide 'the Essential Trustee, as an 'aide memoir,. This is distributèd to all new trustees along with the Memorandum and Articles and the latest financial slalemenls. Risk Managemént The Management Committee and staff will hold a review of the major risks lo which Ihe charity is exposed. A risk register will be established and is visited on a regular basis. Where appropriate, systems or procedures hav8 already boen eslablishod lo miligale the risks the charity faces. Significant ext8rnal risks to funding will lead lo 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 aulhorisalion of all Iransaclions and projects. Procedures are in place lo ensure compliance with health and safaty of all staff, volunleers. clients and visitors lo Brentwood Middleton Day Centre. The Trustaés Idèntify and review the risks lo which the charity is exposed and ensure that controls are In place lo provide appropriate and reasonable assurance against fraud and error. Brentwood. through its 8xlernal Chartered Accountant, produces monthly income and expenditure accounts comparing perfomance against budget., the annual financial statements are independently examined. Flnanclal Rgvlew Core funding was received from the Rochdale M8lropolitan Council of £182,748 (last year £182,742). The Charity also obtained funding from The Big lottery Fund - Blossom Project of £65,001 (last year £65,000). Tha Charity also obtained funding from Action Together of £10,000. Other funding from donations during the year were £6.20312024 £2,823). Overall, the Charity had a net surplus for th8 year of £67,15612024 £92,230). Investment Policy Most of the charity's funds are spent in the short term so there are few funds for th8 long-term inveslrnent. Having considered the options available and the low level of returns, the Managemenl Committee has decided to retain its funds in tha current account. Reserves Policy In keeping with the Charities Commission guidance on reserves, the Board of Middleton Day Centre has a policy to hold unrestricted reserves in order lo ensure the continued activities of the trust in times of reduced income. The policy agreed is to hold in excess of three months unrestricted expenditure in reserves lo meet unexpected demands on the charity. Al the year end, unrestricted reserves are £96,038 which is above the required level. page 8
Middleton Day Centre FOR THE YEAR ENDED 3110312025 TRUSTEES. REPORT- CONTINUED Publlc Benefit The Trustees have considered ils activities and achievements and consider the aclivilies fall within the public beriefil guidance issued by the Charities Commission, under the Charibes Act 2011. Board members Tha DireCtorSrUste0S who sarvèd during the year were as follows.. - Mrs Y C Taylor (Chairperson) Mr D C Spillan8 Mr K Vernon lappoinled 1610712024) Commlttee structure The Committee are 8lect8d from the trustees, the day to day running of the charity is conlrolled by the manager who reports on a monthly basis lo the management commille8. Trustèès are racruiled from the community and from individuals with experience in the health and social care. Statement of Trustees, r8sponsibllities The Trustees (who are also directors of Brentwood for the purposé of company lawl are responsible for preparing the Trustees, Annual Report and the financial slalemenls in accordance with the applicable law and UK GAAP. Company law requires the Trustees lo prepare financial statements for each financial year which give a true and fair view of Ihe slala of affairs of the charilabla company and of the incomin9 resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial stalemenls. the Trusleas are required lo.. select suitabls accounting policies and then apply thèrn consistently., observe the methods and principles in the Charities SORP., make judgements and eslimales that ara reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject to any material dapartures disclosed and explained in the financial slalemenls., and prepare the financial slalements on the going concern basis unless il is appropriate to presume that the charitable company will ¢ontinue in operalion. The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy al any lime the financial position of Ihe charitable company and which enable them to ensure that the financial slalemenls comply with Ihe Companies Acl 2006. They are also responsible for safeguarding Ihe assets of the charitable company and hence for taking raasonable steps for the prevention and dateclion of fraud and othér irregularities. Sign8d on behalf of the management committee on JI 01.2026 Mr K Vernon page 9
Middleton Day Centre INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 3110312025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MIDDLETON DAY CENTRE I report on the accounts of the company for the year ended 3110312025 sel out on pages 3 10 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 law} you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006. Having salisfied myself that the accounts of the company are not subject to an audit under company law and are eligible for independenl examination, il is my responsibility to.. examine the accounts under section 145 of th8 2011 Act; follow tha procedures laid down in th8 gonéral Directions given by the Charity Commission under sectlDn 14515llbl of thé 2011 Act., and slal8 whether particular matters have come to my attention. INDEPENDENT EXAMINERS STATEMENT I have compl&l8d my examination. l Gonfirm that no mallers hav8 come to my attanlion in connection with the examination giving m8 cause lo believe that in any material respect.. 1.a¢counling records w8re not kept In respect of the company as requiréd by section 386 of the Companies Act 2006. or 2.the accounls do not accord with those records., or 3. the accounts do not comply with the accounting requirements of s8¢tion 396 of tha Companies Act 2006 olhar than any requirement that the accounts give a "true and fair vie, which is not a matter considered as part of an independent examination., or have not been mèl.. or 4. th8 accounts have not been prepared in accordance with the methods and principles of the Slalemenl of Recommended Practica for accounting and reporting by charities lapplicable to charitie5 preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Sreland IFRS1021 I have no concerns and have come across no mallers in connection with the examination lo which attonlion should be drawn in Ihis report in order to enable a proper understanding of the accounts lo be reached. David Gibson A.C.A. Inslilule of Chartered Accountants in England & Wales Gibsons Accounlanls Ltd 226 Oldham Road Rochdale OL112ER Oated zo2 page 10
Middleton Day Centre Statement of Financial Activities (including income and expenditure account) for the year ended 3110312025 2025 2024 Unrestrlcted Restr5cted funds funds Total Total Note Income Income from generated funds Donations and1egacies Income from Grants 6.203 182,748 188,951 6,203 2, 823 75,001 257,749 291,049 75,001 263,952 293,872 Total Income and endowments Expense5 Costs of g8n8raling funds Expenditure on Charitable activiti8s Total Expenses Nel galns on Investments Net Incom8118xp8ndSturèl 126,730 126,730 70,066 196,796 207,642 70,066 196,796 201,642 82,221 4,935 67,156 92,230 Transfers behveen funds Galnslllosses} on revaluation of fixed assets Net movement In funds.. (207) 207 Net Incomel lexpenditurel for the year Total funds brought fomard Nét funds carrled forward 62,014 96,038 158,052 5,142 67,156 92,230 5,193 101,231 9,007 10,335 168,387 IQ1,231 This slalement of financial activities includes all gains and losses recognised the year. All in¢oma and expenditur derive from continuing a¢livities page11
Middleton Day Centre BALANCE SHEET AT 3110312025 2025 2024 Notes FIXED ASSETS Tangible assets CURRENT ASSETS Debtors lamounls falling due within one yaar) Cash at bank and in hand 676 2,571 110,650 173,221 11,990 225,685 226,361 57,974 CREDITORS.. Amount5 falling due withln one year NET CURRENT ASSETS 168,387 168,387 101,2Jl 101,231 TOTAL ASSETS LESS CURRENT LIABILITIES RESERVES Unrestrlcted funds 10 General fund 1 $8,052 96,038 D&signaled funds Restrlcted funds 11 10,33S 168,387 5,193 101,231 For the year ending 3110312025 the company was enlilled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company lo obtain an audit in accordancÈ with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with thè requirements of the Act with r8specl lo aGcounling records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable lo companies subject to the small company's regime. Approved by the board of trustees on Al.01. 1¢ and signed on thelr bèhalf by Mr K Vernon Trustee page 12
Middleton Day Centre NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 3110312025 1. ACCOUNTING POLICIES 1 a. Incoming Resources All incoming resources are included on tha Slalomenl of Financial Activitiès when the charity is legally enlilled lo the income and the amount can be quantified with reasonable accuracy. Income is included in the accounts on the following basis.. Granls & donations. in the period in which received unless th8 donor specify the amounts must be used in futur8 accounting periods, in which case the income is deferred until those periods. Other income on a receipt's basis. 1b. Resources Expended Expenditure is accourited for on an accruals basis and has been classified under headings that aggregate all cost related lo the category. Where costs cannot be directly allributed lo particular headings, they have been allocated lo aclivitias on a basis consislenl with the use of r&sourc6s. 1¢. 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 time lo the individual funds, all other costs are a11ocaled lo th8 fund for which they are incurred with the exception of the following which are allocated as follows.. Core Funding Big Lottery Fund Blossom Project 75Qlo Heat, light& water Cleaning & waste 25f/>o 1d. Fund Accountlng Unr&slrlcled funds can be used in accordance with the charitable objectives al the discrelion of the trusteès. Reslrict8d funds can only be used for particular reslricled purposes within the objecls of the charity. Restrictions arise when specified by the donor or whèn funds are raised for particular restricted purposès. Designated funds are funds sel aside by the Iruslee5 Out of unreslri¢ted genèral funds for the specific future purposes or projecls. le. Cash Flow Statement The Company is exempl from including a statement of cash flows in its accounls in accordance with the SORP for smaller charities. 1 f. Dopreclatlon Oeprecialion has been provided al the following ra16s In order lo write off the assets over their eslimaled useful lives. Equipment straight line 20010 lg. Pens5on Costs The company operates a defined contribution pension scheme. Contributions are charged to the profil and loss account as they become payable in accordance with the rules of the scheme. page 13
Middleton Day Centre 1h. Basis of Accounting These accounts have been prepared under the historic cost convention, in accordance with The Charities Act 2011, The Companies Acl 2006, The Financial Reporting Slandard applicable in the UK and the Republic of Ireland FRS102. Accouriling & Reporting by Chariiies S131emenl of Recommended Practice {Charilies SORP FRS 102 effective January 20151. 2. ANALYSIS OF INCOME DONATIONS AND LEGACIES Unrestricted Restricted funds funds Total 2025 2024 Donations 6,032 171 6,032 171 2,691 132 Clothes 6,203 6,203 2,823 3. ANALYSIS OF INCOME FROM GRANTS Unrestrlcted Restrlcted funds funds Total 2025 2024 Incom8 From Grants RM8C Funding RMBC Matched funding Big Lottery - Blossom project National Lollery Community organisalions - cost of living fund Action logelher grant The unily project 182,748 182,748 182,742 12,784 65,000 65,001 65,001 21,438 10,000 10,000 9,085 291,049 192,748 75,001 257,749 4. STAFF COSTS Particulars of employees (including direclorsl are shown below.. Employee ¢osls during Ihe year amounted lo.. 2025 2024 Wages and salaries Social security costs Employers pension costs 123,768 6,205 2,779 132,752 123,684 6,267 2,810 132,761 The average weekly numbers of empSoyees during the year were as follows.. 2025 2024 Welfare sepiices Adminislralion The Chariti/ operates a defined conlribulion pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The employers pension cosls represent contributions payable by lh8 charity lo the fund. No Employee received refftuneralion including benefits of more than £60,000 K Vernon Ilruslee) rèceived volunteer expensos of £3.500 from the Charity. page 14
Middleton Day Centre 5. ANALYSIS OF EXPENDITURE ON CHARITABLE ACTIVITIES Unrestricted funds Restricted funds Total 2025 Total 2024 Charitable activities Direct Costs Food & medicine Advertising & open day Volunteer costs User activities & support Staff travel while goods Rates & rent Water rates Heat and light Cleaning & waste Repairs and renewals Adminislralors wages General wages Cleaners wages N IC employer (wages and salaries) Pension contributions Computer software costs Training P.P.E. I nsuranc& Slalionery & office supplies Telephone TV Licence Subscriptions Equipment leasing Bank charges Sundry expenses 7.494 405 5,140 2,285 115 2,165 9.659 405 5,140 3,248 115 3,957 518 1,819 9,697 4,699 4,215 22,058 98.248 5,462 6,205 2.779 2,592 112 104 1,690 1,070 3,024 170 126 6,682 270 670 9,680 1,495 5.400 5,188 481 6,330 488 1,501 7,327 5,943 5.318 21,000 97,204 5,480 6,267 2,810 1,983 963 3,957 518 1,227 7,273 3,472 4,215 19.924 39.636 5,462 6,205 2,779 2,430 112 104 1,690 1.070 2,994 170 126 8.682 27Q 870 392 2.424 1,227 2,134 56,612 162 1.968 2,140 2,014 159 117 6,434 263 588 30 Governance Costs Confirmation slalemenl fee Accountancy & payroll Independent examiners fee 64 2,698 1,500 64 2,698 1,500 196,796 40 2.520 1 ,500 126.730 70,066 201.642 Page15
Middleton Day Centre 6. TANGIBLE FIXED ASSETS Fixtures and Fittings Equ5pment Total Cost AI 0110412024 3.454 28,551 28,551 32,005 32,005 At 3110312025 3,454 Depreciatlon At 0110412024 For the year At 3110312025 3,454 28,551 32,005 3,454 28,551 32,005 Net Book Amounts AI 3110312025 At 3110312024 7. DEBTORS 2025 2024 Amounts falling due wilhin one year.. Olher debtors - prgpaymenls 676 2,571 2,571 676 8. CREDITORS.. AMOUNfs FALLING DUE WITHIN ONE YEAR 2025 2024 Taxalion and social security Other creditors- accruals & deferred income 4,106 53.867 2,708 9,282 11,990 57,973 9. LIMITED BY GUARANTEE The company is limited by guarantee and does not have a share capital. Each member gives a guarantee lo conlribule a sum not exceeding £1 , to the company should it be wound up. At 3110312025 there were 3 members. page16
Middleton Day Centre 10. ANALYSIS OF MOVEMENT IN UNRESTRICTED FUNDS Brought forward Incoming resources Outgoing resources Transfers Carrled forward General fund 96.038 96,038 188,951 188.951 (126,7301 1126,7301 {207} 158,052 158,052 11. ANALYSIS OF MOVEMENT IN RESTRICTED FUNDS Brought fopNard Incoming resources Outgoing resources Transfers Carrled forward Unity Project Homelessness Fund 2,755 (2.9621 207 2,438 2,438 The Big Lottery Fund - Blossom Project Action Together- Grant 65,001 163,944) 1,057 10.000 13,1601 170,0661 6,840 10,335 5,193 75,001 207 Unlty Prol6ct This fund was lo provide while goods for people with limited funds. Homalessness Fund This fund was eslablish8d in January 2008, to enable client travel to the homelessness refug8 in Rochdala. The Blg Lottery Fund- Blossom Project This funding is lo provide an anhanced project which works with people who have complex needs by supporting them with advocacy and links to other agencies. Acllon together Grant This funding was oblained lo pay for while goods £5,000 and food provisions £5,000. 12, INDEPENDETrIT EXAMINERS FEE The independent examiner was paid £4,252 12024.. £4,060) during the yaar ol which £1,50012024 £1,5001 ralales lo the preparalion and examinalion of the financial stalemenls. 13. RELATED PARTY TRANSACTIONS There were no related paty transactions during the period. 14. OTHER FINANCIAL COMMITMENTS At 3110312025 th8 charity had no capital commitments. page 17