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,e￿pfrcI
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 Bren￿oOd setvice has grown considerab5y lo become a busy, well ulilised cenlre with a range of services and vital
links lo other agencies without whom Bren￿Ood 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 Bren￿oOd, 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 Se￿iCe 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 DireCtorS￿rUste0S 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.
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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.
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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
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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.
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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.
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