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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
COMPANY REGISTRATION NUMBER". 2735484 {Englandl
CHARITY REGISTRATION NUMBER.. 1017467
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

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BACK ON TRACK MANCHESTER LTD.
IA PRIVATE COMPANY LIMITED B Y GUARANTEE)
REGISTERED IN ENGLAND NO: 2735484
A REGISTERED CHARITY NO: 1017467
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
INDEX PAGE
PAGE NO.
CONTENTS
Report of the Board of Management
9-12
Auditors Report
13
Balance Sheet
14
statement of Financial Activities
15
statement of Cash Flows
16-28
Notes to the Accounts

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Back on Track Manchester Limited
st
Report of the trustees for the year ending 31 March 2024
The trustees present their annual directors, report and financial statements of the charity for the year ended
31" March 2024 which are also prepared to meet the requirements for a directors, report and accounts for
Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act
2006. the Memorandum and Article5 of Association, and the Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporti ng Standard applicable in the UK and Republic of Ireland l FRS 1021 ljanuary 20191.
Reference and administrative information
Charity Name.. Back on Track Manchester Limited
Charity Number: 1017467
Company No: 2735484 Incorporated in England, UK
Directors and trustees
The directors of the Charitable company Ithe charity) are its trustees for the purpose of charity law. The
trustees and officers serving during the year and since the year end were as follows:
Chair: Gary Cripps (resigned as Chair 5.5.231, Gillian Drakeford lappointed a5 Chair 5.5.23)
Vice Chair: Susan Jenkins
Treasurer: Amanda Paterson
Trustees:
Lyndsey Forrest
Judy Harrison
Julie Taylor
Kevin Wong
Amina Bodhania
Qlusayo Phillips
Sarah Newton (appointed 30.4.241
Mark Stapleton (resigned 12.2.24)
Gary Cripps Iresigned 12.2.241
Oona Cassidy (resigned 13.6.24)
Company Secretaries: Beth Maguire, Adam Barker (resigned 21.7.231 Rebecca Airey {appointed 7.5.241
Senior manager {Chief Executive Officer): Siobhan Pollitt
Patrons: Mike Joyce, Mary-Ellen McTague, Tony Walsh
Registered Office
Swan Buildings, 20 Swan Street, Manchester, M4 5JW
Accountants
Community Accountancy Service Limited
The Grange, Pilgrim Drive
Be5wick, Manchester Mll 3TQ
Auditors
McKellens Chartered Accountants
11 Riverview, The Embankment Business Park
Vale Road, Heaton Mersey
Stockport, SK4 3GN
Bankers
Cooperative Bank plc, l Balloon Street, Manchester M60 4EP
Aldermore, 40 Spring Gardens, Manchester M2 IEN
Redwood Bank, The Nexus Building, Broadway, Letchworth Garden City, Hertfordshire SG6 3TA
Hinkley and Rugby Building Society, Upper Bond Street, H inckley, Leicestershire LEIO INZ
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About Back on Track
Back on Track is a Greater Manchester charity Wlth a mission to enable adults who are facing disadvantage
to make13Sting, positive changes in their lives. This could be managing problernatic druglalcohol use, living a
crime-free life, improving their mental health and weSlbeing. and having a stable place to call home.
Back on Track ha5 been part of the local community for nearly 50 years. In this time, we have become a
leading specialist provider of community learning and support for adults who are facing multiple
disadvantage. We use our individual and collective voice to influence decision-makers and to advocate for
systemic change in Greater Manchester
Our values are to build on people'5 individual strengths and treat everyone with respect and fairness. To be
kind, professional, and effective, to build partnerships and collaborate with others. We welcome new ideas
and promote a balanced and supportive work life.
Our vision is a Greater Manchester where inequalities are reduced, and social justice is realised. Where
people lead fulfilli ng lives. communities are safe, and all voices are heard. Where everyone can get the
support, skills, and experience they need to imagine a better future for themselves and then make it happen.
Our Theory of Change recognise5 that to achieve longer-term life changes people have to work towards
other goals, such as rebuilding hope and pride. and resettling into or becoming part of a community. This
takes time and determination, and our services proactively
facilitate this process.
Joining 8ock on Track is the best thing I
have done in my life. it Is a lifrline,
a reason to get up in the morning.
Helps mefeel le55 scared.
Becouse of Back on Track, Ifeel like I'm
starting to rediscoverparts of my old self,
l om very slowly starting tofeel
comfortable with other people ogoin.
Our work
We work with over 600 members each year, all of whom
experience disadvantage. Over 100 different organisations refer
people to Back on Track and we build new referral pathways each
year so that people who may need our Services can find us.
We deliver a co-produced learning and progression programme
that prioritises self-determination, wellbeing, and social inclusion. We have a range of partners across
Greater Manchester, and in addition to our learning timetable we also del iver multiple disadvantage and
criminal justice programme5 alongside other organisations. Our learning programmes focus on three main
themes:
Navigating life
Oigital inclusion
Functional skills development (e.g. English, maths, digital}
Life skills sessions that promote independence (e.g. budgeting, cooking)
Learning for self
Psychoeducation (learning about and understanding aspects of mental health and wellbeing)
Resilience and empowerment
Managing mental and physical health and wellbeing
Citizenshi p and social inclusion le.g. rights and responsibilities, member voicel
Culture (creative skills programmes, museum and cultural trips)
Supporting progress
Pre-employment skills (e.g. CV writing, confidence, disclosure of convictions)
One-to-one progression guidance (volunteering programme, holistic support, signposting)
Accredited maths
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Specialist advice for people with the full range of convictions
Public Benefit
The charity furthers its charitable purposes for the public benefit by enabling adults facing disadvantage to
have better life chances through training, work experience, and volunteerinE. By engaging with Back on
Track learning programmes and volunteering opportunities, people gain in confidence and self-esteem and
find a new purpose. These changes result in personal, social, and economic benefits to communities,
statutory services, and our city and region bv:
improving mental and physical health
managing or ceasing problematic drug and alcohol use
promoting desistance from crime- creating a new, crime-free identity
developing resilience which enables people to cope with setbacks and sustain employment
contributing to the community, resulting in sense of belonging and citizenship
We have referred to the Charity Commission's general guidance on public benefit when reviewing the
Charity'5 a ims and objectives and in plan ning our future activities. In particular, the trustees consider how
planned activitie5 will contribute to the aims and objectives they have set.
Structure, governance, and management
Back on Track Manchester Limited is a company limited by guarantee governed by its Articles of Association
(updated in December 20191. It was registered as a charity with the Charity Commission on 18 February
1993. In the event of a winding up, members have agreed to contribute a sum not exceeding El. The Board
agrees pay and remuneration of key management personnel with reference to Back on Track's salary policv
and pay scales. Salaries are reviewed annually by the Board.
Appointment of trustees: The directors/trustees are appointed following a process of recruitment and
application set out by the Board of Trustees. The directors/trustees also have the power under the governing
document to co-opt individuals who support the aims of the organisation.
Trustee induction and training: As part of their induction, the new directors/trustees are provided with
information about the charity. the management Structure, its history, and working practices. In addition,
they are also provided with the Articles of Association plus information from the Charity Commission and
Companies House regarding the duties and responsibilities of directors and trustees. Training appropriate to
the individual needs of the trustees is carried out.
Organisation: Governance of the organisation lies with the Board of Trustees. The Board meets quarterly
in addition to the AGM. These meetings include the Directors/Trustees and the Chief Executive Officer.
During the meetings the progress of the past three months is assessed and considered against the targets
and aims. The status of the planned work is considered and discussed. Future aims and ambitions are
considered in conjunction with the on-going programme. Any discussion papers circulated before the
meeting will be discussed and considered. The Board meets regularly with the Back on Track senior
management team to review discuss and agree the strategic direction of the organisation.
Day-to-day management is the responsibility of the Chief Executive Officer, and {in 2024151 the Deputy
Chief Executive who report to the Board of Trustees and are assisted by the senior management team and
project colleagues.
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Risk management: The Directorsnrustees have assessed the risks to which the charity is exposed, both in
terms of f inancial and operational risks in carrying out its objectives and are satisfied that the systems are in
place to mitigate exposure to major risk. The strategic risk register is considered and updated by the board
on a quarterly basis or more often if responding to emerging risks. Workplace risk assessment5 have been
carried out for all operational processes.
Related parties and co-operation with other organisations: None of our trustees receive
remuneration or other benefit from their work with the charity. Any connection between a trustee or senior
manager with any service providers must be disclosed to the full Board in the same way as any other
contractual relationship with a related party.
Staff and member involvement (co-production): An important part of our approach is working closely
with our colleagues and with the people who come to Back on Track to shape and improve our service5 and
to influence wider change. We strive to implement this at all levels of the organisation and have already
undertaken significant co-production activity as we develop our new strategic plan.
People who use our services take part in staff recruitment and task groups with our trustees, staff, and
volunteers. We also support people to design and deliver learning sessions and share their experiences of
progression at external events. As many as 96% of members said that they feel their views count at Back on
Track.
We actively encourage people with lived experience of multiple disadvantage to apply for volunteering and
employment opportunities in our organisation. We champion fair recruitment practices and 20% of our staff
team and around half of our volunteers have lived experience of multiple disadvantage.
A review of our achievements and performance
In 2023-24, 687 members from across Greater Manchester attended a session of training, teaching, or one-
to-one support and advice at Back on Track. 97% of learner5 On our programme were not in employment,
while nearly a third had no qualifications. Our members, lived experience of multiple disadvantage breaks
down a5 follows..
Types of disadvantage experienced by members
Mental Health
880
Problematic drug/alcohol use
Criminal Justice
Homelessnes5
Multiple disadvantage
ONE or more types of disadvantage
TWO or more types of disadvantage
THREE or more types of disadvantage
FOUR types of disadvantage
loo%
54Yo
83%
62%
46%
17°
46°
The process of creating our new strategic plan started in January, involving members, staff colleagues and
trustees, the next phase will take place in 2024/5. We have continued to strengthen leadership and
governance as well a5 the role of co-production within the
organisation.
Ifeel like I'm involved ond ht7ve
place in Society afterbeing in prison
for a long time.
Coming to Back on Trock is helping
me work toword being o better
person ond gives me meaning and
purpose in life again.
Back on Track has grown in the last year, with new criminal justice
and multiple disadvantage commissioned projects increasing the
impact of the organisation. We improved to our physical space
and digital infrastructure to support this growth and colleagues
have worked positively together to navigate change.
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We are committed to our work supporting people with convictions to resettle into the community and now
run the Manchester Wellbeing Hub for the Greater Manchester Integrated Resettlement Service. We
ontinue to have Strong partnership5 Wlth colleagues in probation, Greater Manchester Police, forensic
mental health services, voluntary sector organisations working in criminal justice and Greater Manchester
Combined Authorities. We have also continued to support people experiencing multiple disadvantage and
influence change in systems and services through the Changing Futures and Early Help for Adults
programmes, led by Manchester City Council in partnership with Shelter and Big Life.
Navigating life
Our new commissioned projects have enabled us to offer more direct, practical sUPPOrt to members such as
helping with budgeting, benefits, housing, health and wellbeing. We have a150 introduced an accredited
maths programme so that members can get a qualification
which, for some is their first.
l used to occess computer5 at the library
ond I've neverhod o loptop of my own-
15till con't believe it. I've got so much
occess to knowledge now and l understand
words like opps. Bluetooth. Search engines
ond web browser5. I'm lookingforwt7rd to
getting more confident with emoils. ond
olso leorning more about my legal rights
on the internet-
We know that many of our members are digitally excluded
through lack of resources or skills, and this leads to further
disadvantage in an increasingly digital world. In response to
this we heightened our focus in this area: sourcing and
distributing digital devices and data to members, providing
I'.1 and group learning opportunities, embedding digital
skills in other sessions and promoting independent learning.
Swan Kitchens café and training kitchen is a warm and welcoming hub for our centre, providing low-cost
nutritious meals to members on low incomes. It is a place where our members feel part of a community and
can access training and volunteering opportunities.
In the last year, we have delivered 29 cookery courses to 157 members, ranging from introduttory home
cookery and baking, to specialised training for the catering and hospitality industry and level 2 qualifications
in food safety. We have also integrated beginners, maths skills into cookery se55ion5 $0 that cooking acts as
a gateway into functional skills development as well as constituting an essential life skill in its own right.
Learning for self
Our core learning programme is more diverse than ever, with an emphasis on understanding trauma and
mental health and learning strategies to build resilience and wellbeing. Strong external partnerships have
created new learning opportunities for members including music therapy, a women's programme 'Comedy
for Social Change, and outdoor and environmental options including an allotment and habitat maintenance.
Members and staff worked together in our trauma project to
create Ocean Chorus, a creative and educational "zine"
Intended for support services and others with experience of
trauma, Ocean Chorus was co-produced by our members and
written entirely in their own words. Those words were
collected from discussions and written work during a two-part
course called "Understanding Trauma" This process had
important benefits for the members involved, enabling them
to feel better understood and ultimately empowered to make
he project wos so importont
because very often my actions are
misunderstood, even by those
closest to me. Unless you've
experienced something like this ond
people are aware, they CL7n't know
what to lookfor.
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POSltive changes in their own lives.
As a result of this and our previous work in this area we were one of a handful of VCSE organisations invited
to present at the Greater Manchester Adverse Childhood Experience IACEI and Trauma Responsive
conference where we spoke to delegates about this work and the co-production process.
Supporting progress
For many member5 who experience social exclusion and isolation and are at the beginning of theirjourney,
regular attendance at courses is progress, together with the improved self-confidence, wellbeing, and Social
connectedness it provides. 90Yo of members overall said attending had helped them feel more connected
to other people, and 96Yo said Back on Track helps them make progress towards their goals.
For others, engagement in our employabi lity provision leads to more formal progression. In that last year,
for example, 86 members attended our Work Club programme, and we saw 60 progressions into further
learning, volunteering, or employment. In our survey, 96% of members on these programmes agreed that
attending Back on Track makes it more likely they will progress into volunteering or employment.
Ifeel a lot more confident ond don't worry os much about whotpeople think about
me. Since stfjrting the course5 here I don'tfeel os anxiou5 obout new places,.
I've storted to get more involved with octivitie5 at the mosque
and I'm going to the gym more. I'm really grateful thot you took a chance on me.
The quality of our work was recognised in several ways in 2023/4 including the renewal of our Matrix
standard for information advice and guidance, our contribution to Manchester Adult Education's Ofsted
inspection and visits from people keen to know more about our work including Dame Vera Baird, in her role
as Justice advisor to the Welsh government; Kate Green, Deputy Mayor for Safer and stronger
Communities; the High Sherriff of Greater Manchester,. and the Manchester Mayor. We were also visited by
delegation from the French Emba55y'$ Social policy team who were interested in our emphasis on
community to support desistance.
The directors wish to extend thanks to the staff of Back on Track for their work over the past year and to the
many volunteers who contribute a great deal to all the services. Thanks are also due to colleagues in many
other agencies who have worked in partnership with Back on Track to adapt services and meet the needs of
people experiencing new and increased challenges.
Financial review
Total income in the year was £1,043.82112023 £848,338) and total expenditure was £993,256 {2023
£815,603) leaving a surplus of £50,565. Unrestricted funds at the year-end were £296,808 and restricted
funds total £53,072.
Major funding streams included Greater Manchester Integrated Rehabilitation Service, Changing Futures,
The Henry Smith Charity, Albert Gubay Charitable Foundation, Our Manchester VCS Fund, Community
Learning Fund, Multiply, The Oglesby Trust and Big Lottery Reaching Communities.
Diverse income streams. positive relationships with grant and contract cornmissioners, effective scrutiny of
finances through monthly finance reports and regular finance committee Meetings, combined with good
access to ir)formation from funders and policy makers provides additional controls to manage risk. The
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trustees, ongoing financial strategy is to raise a small surplus each year to help build the level of free
reserves for the charity. The main financial risk to the charity is significant change in national or regional
commissioning priorities resulting in reduced income.
Investment powers and policy: Under the Articles of Association the charity has the power to invest in
any way the trustees wish. The trustees, having regard to liquidity requirements of the charity and to the
reserves policy have operated a policy of keeping available funds not in day-to-day use, in interest bearing
deposit accounts.
Reserves policy and going concern: The total funds held at the year-end were £349.880 of which
£53,072 were restricted funds. The charity currently ha5 £296,808 in unrestricted reserves of which
£283.837 are free reserves. It is the aspiration of the charity to maintain unrestricted funds at a level which
equates to at least three months operating costs. This would provide sufficient funds to allow the charity to
react to changes in income in a constructive manner. We continue to seek to improve our financial position
in order to designate and maintain this level of unrestricted reserves.
Plans for Future Periods
Oirectors, staff colleagues, volunteers and members are all contributing to planning the strategic direction
of the charity as the 2021-24 Strategic Plan comes to an end. In 2024 we will introduce a new leadership
role, Deputy Chief Executive Officer, to support the delivery of our strategic objectives. We will continue to
innovate in our education, training and volunteering centre, build on partnerships and develop more ways
to extend our reach through influencing, bringing about systems change and fair chances for people
experiencing multiple disadvantage.
Our learning programme will have an increased focus on members developing the skills to navigate their life
and develop independence beyond Back on Track. We will create more programmes to enable member5 to
gain new insight into the effect5 of mental health or
neurodiversity physical and emotional wellbeing. Our vibrant
cultural programmes will continue, and citizenship activities will
enable members to become involved in the social and
environmental issues that matter to them.
I very often feel lost in life, but at Back
on Track, I can be myself and focus on
my learning and connect the dot5.
We will further develop our work within the criminal justice sector, helping to reduce harm and make our
community safer by sUPPOrting people with convictions to reintegrate and rebuild their lives free from
offending. We will continue to deliver our IRS Wellbeing Hub and special projects workir)g with people with
convictions, while contributing to research and influencing systems change within criminal justice.
Our priority to deliver and influence services for people facing multiple disadvantage will continue in
2024125. We will work with partners to offer person-centred and trauma responsive support in the Early
Help for Adults programme.
We will deliver training, guidance and support to statutory and voluntary sector partners and the business
community to open doors, change perceptions and practices, and help to create fair chances and better
opportunities for people facing disadvantage in our community.
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Trustees, responsibilities in relation to the f inancial statements
The charity trustees (who are also the directors of Back on Track Manchester Limited for the purposes of
company law} are responsible for preparing a trustees, annual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally
Accepted Accounti ng Practice).
Company law requires the charity trustees to prepare financial statements for each year which give a true
and fair view of the state of affairs of the charitable company and of the incoming resources and application
of resources, including the income and expenditure, of the charitable com pany for that period. In preparing
the f inancial statements, the trustees are required to:
Select suitable accounting principles and then apply them consistently,.
Observe the methods and principles in the applicable Charities SORP.
Make judgments and estimates that are reasonable and prudent,.
State whether applicable accounting Standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statement5:
Prepare the financial statements on a going concern basis unless it is appropriate to presume that
the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy
at any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity
and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement as to Disclosure of Information to Auditors: SO far as the directors are aware, there is no
relevant audit information las defined by Section 418 of the Companies Act 20061 of which the company's
auditors are unaware and each director has taken all the steps they ought to have taken as directors in
order to make themselves aware of any relevant audit information and to establish that the company's
auditors are aware of that information.
Auditors: A Resolution will be proposed at the Annual General Meeting to reappoint the auditors,
McKellens Chartered Accountants and Registered Auditor.
By order of the Board of Trustees
Treas
rer: Amanda Paterson
Date:
41,. /
2024
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Back on Track Manchester Limited
Independent Auditor's Report to the Members of Back on Track Manchester
Limited
Opinion
We have audited the financial statements of Back on Track Manchester Limited Ithe'companv) for the
year ended 31 March 2024, which comprise the Statement of Financial Activity, Balance Sheet,
Statement of Cash Flows and Notes to the Financial Statements, including a summary of significant
accounting policies. The financial reporting framework that has been applied in their preparation is
applicable law and United Kingdom Accounting Standards comprising Charities SORP- FRS 102 'The
Financial Reporting Standard applicable in the UK and Republic of Ireland, (United Kingdom Generally
Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 March 2024 and of its income
and expenditure for the year then ended-
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK}J and
applicable law. Our responsibilities under those standards are further described in the Auditor's
responsibilities for the audit of the financial statements section of our report. We are independent of the
company in accordance with the ethical requirements that are relevant to our audit of the finanGial
slatements in the UK, including the FRC'S Elhical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit evidence we have
obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going concern
In auditing the financial stalements, we have concluded that the directOfS' use of the going concem
basis of aGcounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions thal, individually or collectively, may cast significant doubt on the company's ability
to continLte as a going concern for a period of at least twelve months from when the original finanGial
slatements were authorised for issue.
Our responsibilities and the responsibilities of the directors with respecl to going concern are described
in the relevant sections of this report.
other Informatlon
The other information comprises the information included in the Trustees, Report, other than the
financial statements and our auditor's report thereon. Our opinion on the financial statements does not
cover the other information and, except to the extent otherwise explicitly stated in our report, we do not
express any form of assuranca conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information
and, in doing so, consider whether the other infonnation is materially inconsistent with the financial
statements orour knowledge obtained in the audit orotherwise appears to be materially misstated. Ifwe
identify such material inconsistencies or apparent malerial misstatements, we are required to determine
whether there is a material misstatement in the financial statements or a material misstatement of the
other information. If, based on the work we have performed, we conclude that there is a material
misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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Independent Auditor's Report to the Members of Back on Track Manchester
Limited
Opinion on other matter prescrlbed by the Companles Act 2006
In our opinion, based on the work undertaken in the Course of the audit..
the information given in the Trustees, Report forthe financial year for which Ihe financial statements
are prepared is consistent with the financial statements., and
the Truslees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are requlred to report by exception
In the light of our knowledge and understanding of the company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters whare Ihe Companies Act 2006 requires
us to report to you rf, in our opinion..
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us., or
the financial statements are not in agreement with the accounting records and returns., or
certain disclosures of Twstees, Remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit: or
the directors were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
Trustees, Report and from the requirement to prepare a Strat8gic Report.
Responsibilities of directors
As explained more fully in the Statement of Trustees, Responsibilities sel out on page 8, the directors
are responsible for the preparation of the financial statements and for being satisfied thal they give a
true and fair view, and for such intemal control as the directors determine is necessary to enable the
preparation of financial statements that are free from material misstaternent, whether due to fraud or
error.
In preparing the financial statements, the directors are responsible for assessing the company's ability
to continue as a going conGern, disclosing, as applicable, matters related to going concern and using
the going concern basis of accounting unless the directors either intend to liquidate the company or to
cease operations, or have no realistic alternative but to do so.
Auditor's responslbililies for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
inGludes our opinion. Reasonable assurance is a high level of assurance. but is not a guarantee that an
audit conducted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatemants can arise from fraud or error and are considered material if, individually or in the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
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Independent Auditor's Report to the Members of Back on Track Manchester
Limited
Our approach to identifying and assessing the risks of material misstatemenl in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows..
the engagement partner ensured that the engagement team colleGtively had the appropriate
competence. capabilities and skills to identify or recognise non-compliance with applicable laws and
regulations.,
we identified the laws and regulations applicable to the company through discussions with directors
and other management, and from our knowledge and experience of the charity sector,.
we focused on specific laws and regulations which we considered may have a direct material effect on
the finanGial statements or the operations of the company, including the Companies Act 2006, the
Charities Acl 2011, taxation legislation and data protection, anti-bribery, employment, environmenlal
and health and safety legislation.
we assessed the extent of Gompliance with the laws and regulations identified above through making
enquiries of management and inspecling legal Gorresponden¢e- and
that identified laws and regulations were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
We assgssed the susceptibility of the company's financial statements to material misstatement,
including obtaining an understanding of how fraud might occur, by..
making enquiries of management as to where they Gonsidered there was susceptibility to fraud, their
knowledge of actual, suspected and alleged fraud.,
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations., and
understanding the design of the company's remuneration policies.
To address the risk of fraud through management bias and override of controls, we-.
performed analytiGal procedures to identffy and unusual or unexpected relationships.
tested journal entries to identity unusual transactions.,
assessed whether judgements and assumptions made in detennining accounting estimates set were
indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of ir￿gUIarl1ieS and non-compliance with laws and regulations, we designed
procedures which included, but not limited to:
agreeing financial statement disclosures to underlying supporting documentation;
reading the minutes of meetings of those charged with governance.
enquiring of management as to actual and polential litigation and claims., and
reviewing correspondence with HMRC. relevant regulators and the company'5 legal advisors.
A further description of our responsibilities is available on the Financial Reporting Council's w&bsite at..
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
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Independent Auditor's Report to the Members of Back on Track Manchester
Limited
Use of our report
This report is made solely to the company's members, as a body. in aGcordance with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so Ihat we might state to the
company'5 members those matters we are required to slate to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not accept or assutne responsibilily to
anyone other than the company and the company's members as a body, for our audit work, for this
report, or for the opinions we have formed.
Paul Roper (Senior Statutory Auditor)
McKellens Ltd
11 Riverview
The Embankment Business Park
Vale Road
Heaton Mersey
Stockport
SK4 3GN
IS October 2024
Page 12

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13
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
CO. REG. NO. 2735484
BALANCE SHEET AS AT 31 MARCH 2024
2024
2023
NOTES
FIXEO ASSETS
Tangible Fixed Assets
13
72,846
48,370
CURRENT ASSETS
stook
Debtors & Prep8ym8nts
Cash at Bank and in Hand
14
15
200
50,833
331.191
382.224
200
61,774
313.276
375,250
CREDITORS..
Amounts falling due within one year
16
105.190
105,190
124,305
124,305
NETCURRENT ASSETS
277.034
250,945
TOTAL NET ASSETS
349.880
299.315
ACCUMULATED RESERVES
Unrestricted Funds
Restricted Funds
18
18
296,808
53,072
349,880
263,176
36,139
299,315
Thèse accounts have been prepared In accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companie5, and the FinanGial Reporting Standard 102.
edo
ehaff tsf the board of trusteeldirectors-.
Gt)Yz(knFA
Dirèct
Paterson
Director..
G. Drakelord
Datè..
11,,/
2024
The notes on pages 16 lo 28 form part ol these accounts.

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14
BACK ON TRACK MANCHESTER LTD.
{COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES IINCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
FOR THE YEAR ENDED 31 MARCH 2024
Total
Funds
2024
Total
Funds
2023
Unrestricted
Restricted
Funds 2024 Fund5 2024
Notes
INCOME FROM:
Donations & Legacies
Chariiable Activities
other Trading Aetivitl8S
Investment Income
oth8T Ineom&
TOTAL INCOMING RESOURCES
41,599
367,494
23,114
6,581
1.496
440,284
1.241
602,296
42.840
g69,790
23,114
6,581
1,496
603,537 1.043,821
66,387
753.947
23,074
2,348
2,582
848,338
EXPENDITURE ON
Raising Funds
Charitablè actSvit16S
39,745
366.907
39,745
953,511
36.868
778,735
586.604
TOTAL
406.652
586,604
993,256
815,603
NET INCOME IEXPENDITUREI
33,632
16,933
50,565
32.735
Transfers behveen funds
18
NET MOVEMENT IN FUNDS
33,632
16.933
50,565
32.735
RECONCILIATION OF FUNDS
Total ftknds brought foThvard
263.176
36.139
299,315 266,580
TOTAL FUNDS CARRIED FORWARD
18
296,808
53,072
349,880 299,315
The sla18mènt of financial activities includes all gains and 10sS8S ill the year.
The notes on pages 16 10 28 fom part of these accounts.

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15
STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2024
Reconclllatlon of net movement in funds to net cash flow from opgrating aetlvltiè$
2024
2023
Net movement in funds
Add back depr8Clation
Less profit on sale of assets
Deduct investment income
Decreasellincrease} in debtors
In¢reaselldecreasg1 in creditors
Nèt cash used in operating a¢tivities
50,565
22.248
32,735
21,945
16,5811
10,941
19,115
58,058
12.3481
39,856
27.649
64.539
Cash flows frorn investment activitie5-
Intere51
Purchase of fixed assets
Sale of Fixod Assets
Net cash provided by investing actlvltlès
6,581
146.7241
2.348
19,547)
140.1431
17.1991
Incrèaselldecreasel in cash and cash equivalen15 during
the year
17,915
57,340
Cash and cash èquivalents brought forward
313,276
255,936
ash and cash •qulval•nts carrled fon¥ard
331,191
313.276

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16
BACK ON TRACK MANCHESTER LTO.
(COMPANY LIM￿ED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH 2024
ACCOUNTING POLICIES
{a} Basis of preparation and ass•ssment of going eonegm
The accounts Ifinancial stalemenlsl have been prepared under the hislorieal cost ¢onvénUon wth
items recognised at cost or transaction value unless otherwise stated in the relevant notes lo these
accounts. The financial statements have been prepared in accordanc8 wth th8 Stat8menl of
Recommended Praclic8.' Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Irèland
IFRS 1021 issued January 2019 and the Financial RepotNng Standard applicable in the United
lfjngdom and Republic of Ireland IFRS 1021 and the Charitie5 Act 2011, and the Companies Act 2006.
The charity constitute5 a public benefit entity as deftnpd by FRS 102.
The Iruslees consider that ther8 are no material uncertainties about th8 charity's ability to continue as
a going concarn. Projections for 2024125 show that the charity need to secure £110,203 of funding
including donations and llew sourTrs lo breakeven at current OP8rational levels ykithout resorting lo using
rg$erv8S.
Ibl Funds structurè
Restricted funds are funds which are to be used in accordanc8 Wth 5peclfic restrictlons imposed by
th8 donor.
When the requiremonts of the restricled funds are met18g assats are purchasedl the transaction Is
shown as a movement in funds frorn restrlcted to unreslrioled funds.
Unrestricted income funds comprise those funds which thè trustees are free to use for any purpose In
furtherance of the charitab19 objects. Unreslricted funds include designated fund5 where the trustees,
at their discretion. have created a fund foi a sp8eific puipose.
The charity has created a designated capital fund lo meet the future deprery8tion charge of its assets.
Further details of each fund are disclosed in not8 18.
Icl Income recognition
Al income is r&¢ognised once Ihe charity has ents'llemenl to the Income, it is pmbable that the income
11 be received and the amount of income receivable can be measured reliably.
Donations and grants are recognised when the charity has been notified in writing of both the arnount and
setuement date. In the event that a donalion or grant is subject lo condition5 Ih8t require a level of
p$rformance before the charity is enlilled to the funds, the income is deferred and not recognised
until either ihose conditions are fully met. or the fulfilrnent of those conditions is wholly within the
control of thè charity Bnd it is probable that those Conditions Mrill be fu1fi11ed in the reporting period.
Grants, including Ihosg in rostrictèd funds, specifying performance in future pgriods are deferred.
Interest on funds held on deposit is included when receivable and ihe amount can be measured
reliabty by the charity.. this Is nomalty upon notification of the inltsrest paid ￿ payable by the bank.
Idl Expenditur8 Recogfiltion
Liabilities are recognised as expenditur8 as soon 8S there is a legal or constructive obllgation
committing the Charity lo that 8xpènditure, It is probable that settlement will b8 requ[￿d and the
amount of the obligation can be measured reliably.
All expenditure 15 accounted for on an accruals basis. All expenstss including support costs and
governance costs are albcaled or apportioned to th8 applicable expenditure headings. For rI￿re
information on this allribution rofer to note Igl below.

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17
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
lel Taxation & Irrècoverable VAT
All grant income and donations are outside the scope of VAT. Contract fees and certain othèr
incom8 are exempt supplies and therefore th8 company Is not Ilable to be registered for VAT.
Irrecoverable VAT on expenditure is attributed lo the category ol expenditure on which it is incurred.
No provision has been made ft)r taxation as exemption has been granted by HMRC from laxat40n
under Sections 466 to 493 of the Corporation Tax85 Act 2010 or Section 256 of the Taxation of Capital
Gains Act to the extent Ihgt surpluses and gains are applied for charitable purpose8.
{f) Allocation of support and govemance costs
Support costs have been allocated b8tW88n govèmanca costs and other support costs. Governance
costs comprise all costs involving the public accountability of the charity and its cornpliance wth
regulation and good practice. Th85e costs includè costs rèlated to Sndependent examination an
legal and professiona1 fees togelher with an apportionment of overhead and support cosls.
Governance costs and support costs relating to charrtable aclivities have been apportioned b8s¢d
on staff lirlltr and the usage of facilities and services for rnanagement purposes.
The allocation of support and governance costs is analysed in note 10.
Igl Costs of raislng funds
The costs of raising funds consists ol staffing. cost of sales and overheads for delivery of training.
and running the non-￿nded element of the café.
{hl Charitable Aetiviti•s
Costs of charitable a¢livities include governance costs and an appDrtionrnenl of suppc>rt costs as
shown in nota 9.
lil Tangiblo flxod assets and depTeelatlan
AJI 8s5e15 Costing more than £500 are capitalised and valued at histortcal cost. Depreciation is
charged on (he following basis..
Lea5vhold Improvements
10Vo on cost
Plant & Equipment
25% on cosl
The lolal of any capiial grants are recognised in th8 Statgmgnt of Financial Actlvities In the year
they are received, as reqUI￿d by the SORP. and not deferred over the life of the related 8ssets.
} Stock
stock 15 Stated at the lower of cost and rèaligabl8 valua on a first In first out basis.
Ikl D8btors
Trade and other debtors are recognised al settlement amount due after 8ny tradè dlscount offered.
Prep8ytn@nts are valued al the arnounl pr9paid n8t of any trada discounts due.
{11 Creditors and Provlslons
Creditors and provisions are recognised where the charity has a present obligation r85ulting from a past
ev8nt that will probably result in the transfor of funds to a third party and the amount due lo settle th&
obligation can be measured or estimated reliably. Creditors and provisions ar8 normally recognised at
their sèttlément amount after allowng for any trado dls¢ounts du¢.
Im) Realisèd galns and losse
All gains and108895 are taken to the Statement of Financial Activities as they aris8. Reallsed gains
and105ses on invastm6nis are calculated as Ihg differ8nce bètweèn salÈs proceeds and their
opening Carr￿ng value5 or their ptjrchase value if acquired subsequent lo the first day of the flnanclal
year.
Unrealised gains and losses are ¢alculated as the difference belween the fair value al th8 yaar ènd
and their varying value. Realised and unrealised inv8stmenl gain$ and losses are combined in
the Statement of Financial Adivities.

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18
BACK ON TRACK MANCHESTER LTD.
IGOMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
In} P•nslons
The company operates & defined contribution pension scheme. The assets of the scheme are held
separately from those of the company in an indèpèndently admlnislèred fund. Contributions
payable for the year are charged against the income and expenditure account.
The pension scheme is an auto gnrolment compliant scheme. The charity has no liabilities
beyond making its contributions and paying across the deductions for the eTnpk)yèa's
contributions.
lol Operatlng Leases
Payments under operating leases are charged to th8 income and exp8nditur8 account in thè
period to which they relate.
(pl Contlngent Ilabllltlo$
There were no contingent liabilities 81315t March 202412023 nona}.
Iql Donated SeNlces
The charity has on average 40 vc>lunteers at any one time assisting with reception, administration,
café and classrooms. No financial value ha5 been reflected In th8 accounts for these donated services.
Irl Redundancy and termination payments
The charity reeognises redundancy and lermin81ion p8yments when their existence is re#50nably certaln.
NET INCOMING RESOURCES FOR THE YEAR
2024
2023
This is stated after charging-.
Depreciation
Audit Fees
22,248
3,990
21,945
3,850
Unrestricted Rg$trictod Total 2024
DONATIONS & LEGACIES
Donations & Gift Aid
31.599
10,000
41,599
1.241
32.840
10.000
42.840
The Robert McApine Foundation
1,241
Previous Year
Unreslricled
Restricted Totsl 2023
Donations & Gfft Aid
The Robert Mcmpine Foundation
56,387
10,000
66,387
56,387
10.000
66,387

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19
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
INCOME FROM CHARITABLE ACTIVITIES
Unrestrlcted Restricted Total 2024
Manch851gr Adult EdLJcation Service NLDC
GM Integrated Rehabilitation Service
Lloyds Bank Fouridation1£8.333 deleffedl
North West Probation Trusts- ESFINOMS
Changing Futures
Our Manchester
GMCA- GM Multiply
Big Lottery Reaching Cofflmunities
Big Lottery Cost of Living
Lottery- Awards for All
Oglesby Charitable Trust
IRS Serwice User Fund1£951 deferred}
Jusl Life
Poslcode Neighbourhood Trust
MCC Work Club
Garfield Weston Foundation
Henry Srnith Charity1£10,000 deferred and rekasedl
GMCVO
Edward Goslling Foundation
Thè Albèrt Gubay Charitable Foundation
Evan Comish Foundation
Th8 Edward Holl Trust
Green Hall Foundation
Dowager Countess Eleanor Poel Trust
Forrester Family Trust
The Cbthworkers, Foundation
other Social Contracis
Other grants under £5.000
175,597
175.597
344,535
25,000
11,538
47,252
56,321
24,889
8,686
40.(KJO
9,936
16.556
8,514
9.560
10,000
7.100
18,333
40,000
2.467
10,000
17.500
7,584
5.727
5.000
5,000
15,000
10,000
13,050
24,645
969.790
344.535
25,000
11,538
47.252
56,321
24,889
8,686
40,000
9,936
16,556
8,514
9,560
10,000
7.100
18,333
40,000
2,467
10,000
17.500
7,584
5,727
5,000
5.000
15,000
10.000
13.050
7,766
367,494
16,879
602,296

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20
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED B Y GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
Previous Year..
INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
Restricted Total 2023
Manchast8r Adult Education Service NLDC
IRS Welfare Programrne
Lloyds Bank Foundation {£8,333 deferred)
North Wesl Probation Trusts- ESFINOMS
Changing FUtu￿S {£4.455 deferred)
Our Mancheslef
GM Probation
Big Lottery Reaching Communiles1£8,685 deferred,
£19,965 released)
191.732
191.732
62.511
18,917
49.435
44.488
20.000
2,841
76,862
62.511
18.917
49,435
44,488
20,000
2,841
76.862
Lollery- Awards for All
Newby Trust
The Gland Trust
Oglesby Charitable Trusl1£16.556 deferred)
IRS Service User Fund1£9,465 deferr8dl
Just Life1£5,812 delerred, £3.951 released)
WEA
MCC Work Club
Garfield Weston Foundation1£18,333 deferr8dl
Henry Smith Charity1£10.000 deferred and released)
GMCVO {£2,467 deferred, £6,402 re18asèdl
Edward Goslllng Foundation
Salford CVS - Gr Manch8st8r Walking Fund
ARC Hospitslityl £1.117 deferred}
Help the Homeless
GMCA- Wellbeing
The Edward Holl Trusl1£5,727 rlèf8rr8d}
Swire Trust
Albert Hunt
AB Charitable Trust
st8818 Charitable TAJst
Other Social Contrac15
other grants under £5,000
10.000
20.000
42.190
33.648
535
5,281
15,219
7.330
10,000
20,000
42,190
33,648
535
5,281
15,219
7,330
21,667
40,000
14,934
10,000
1,975
1,117
2,929
9,850
1.986
15.000
5.000
15.000
10,000
1.000
2,500
753,947
21,667
40.000
14.934
10,1100
1.975
1.117
2.929
9.85
1,986
15,000
5.000
15,000
10.000
1,000
1,000
358,751
1.500
395,196
INCOME FROM OTHER TRADING ACTivmES
Unr95trietsd R•strlct•d
2024
Unreslrlct6d Restricted
2023
Café
Training
Room Hire
Consultancy & Research
21,370
1,374
370
21,370
1,374
370
17.879
3,200
1.620
375
23.074
17,879
3,200
1,620
375
23,074
23,114
23,114

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21
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
INVESTMENT RECEIVABLE
Bank Interest Receivabl8
6.581
2.348
OTHER INCOME
Unrèstrict8d Rastrict•d
2024
Unresiricted Restricted
2023
Sludenl P18cem8nts
Miscellaneous
1,260
236
1,496
1,260
236
1,496
1,260
651
1,911
1,260
1,322
2.582
671
671
EXPENDrruRE ON RAISING FUNDS
Café &
Catering
Skills
Core
Total 2024 Total 2023
Wages & Salaries
Gafé & catering stock costs
Rent & se￿iCe Charge
Cleaning Materials
Repairs & Renewals
Course Materials
Support Costs
Market Stall Fees
Bad Debts
Fundraising Costs
Tralning
22.833
22,833
7,233
3,896
1,249
2,160
14
1,076
19.272
10.705
3.797
1.455
222
7.233
3,896
1,249
2,160
14
1,076
265
46
129
310
667
36.868
75
1,130
75
1.130
79
39.745
79
11.811
27,934
Restricted
Unr8stricted
Total
39,745
39,745
36,868
36.868

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22
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
EXPENDITURE ON CHARITABLE ACTIVITIES
Café &
Catarlng
Skllls
Education &
Tralnlng Total 2024
Employment Costs
Re¢ruitrnenl & DBS Checks
Freelance Tutors
Other Staff & Project Costs
Room & Venue hire
Rent & Service Charge
Rates & Water
Light & Heat
Repairs & Renewals
Cleaning
Telephone
8yProifjot
Travelling Expenses
ByPfopct
Volunl88r Expensgs
ByProJ$¢È
Student Expenses
By Pfojgd
Training
8yProJed
Course Materials & Accreditation Costs ByPrGjecl
Food & Drink
servi￿ User Welfare
S&rvl¢8 User Equipment
Support Costs
Govemance Costs
SlallTung
staff Thme
Slall TNllg
Staff Tiine
15,241
649,099
945
4.666
404
2.290
74,022
5,132
21.427
3.606
2,690
4,627
790
4,637
14.671
2,535
8.070
664,340
945
4,666
404
2,290
74.022
5,132
21.427
3,606
2.690
4.627
790
4,637
15.171
2,535
9,070
3,047
8,690
30
113,146
12,246
953,511
586,604
366.907
953,511
HoDrArea
FlogrAIF&
FloorArea
FlOorA￿
RoorAre
500
1.000
3,047
ByProjgcI
yProJEcl
8.690
30
113,146
12,246
933.723
566.816
366,907
933,723
19,788
19,788
Resiricted
Unrestric18d
Toial
19,788
Previous Year
Total 2023
Employment Costs
Recruilmenl & DBS Chècks
Vaccinations
Other Stsff & Projeet Costs
Rent & Service Charge
Rates & Water
Light & Heal
Repairs & Renewals
Cleaning
FloorArea
Telephone
8yProts
Travelling Expenses
ByProlscl
Volunt$er Expenses
8yPwl
Student Expenses
ByPryBcI
Trainlng
ByPwl
Course Materials & Aocrgdltsfjon Costs Bypmigcl
Sèrvice User Welfare
Seryice User Equipment
Support Costs
Governance Costs
Sl&ff F
Staff
Sl&ff
Stafft
FloorAfeB
515,112
1,539
120
1,960
72,137
4,315
25,728
5,751
2,460
3,714
515.112
1,539
120
1.960
72.137
4.315
25.728
5,751
2.460
3,714
580
6,916
15,129
1,905
7,361
1,170
1,007
99,990
11,841
T78,735
400,218
378,517
778,735
FloorA
FloorArea
6,916
15.129
1,905
7.361
1,170
1.007
99.99(1
11.841
778,735
400,218
378,517
778.735
ByPrqBGI
Restricted
Unre51rioled
Total

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23
BACK ON TRACK MANCHESTER LTD.
{COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
10 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS
Governance
Costs
Support Costs
Total 2024
Management & Admin Salaries
Cornputer Costs
Subs¢riptlons
Minor Equipment
Prfnting, Post and Stationery
Book-keeping
Payioll Costs
HR Costs
Insurance
Publicity
Sundry
Depr8ciation
Audit & Accountsncy
Bank Charges & Interest
TOTAL
Slaff
54,667
13,927
360
2,533
3,377
3,558
2.703
1.925
3,229
2,500
2.254
22,113
6.074
60,741
13,927
360
2,533
3,377
3.558
2,703
1.925
3,229
2.500
2,254
22.113
5,378
5,378
794
794
12,246 12S,392
DKecl
D￿ect
DK8GI
D￿ect
DtreEt
DweGt
Dttatl
Dirocl
Governence
Govffflan¢8
113.146
Restricted Funds
Unrestricted Funds
Total
86.772
26,374
113,146
86,772
12.246
38,620
12,246 125,392
GovorDanro
Ctssts
Previous Year
Support Cvst¥
Total 2023
Management & Admin Salaries
Computer C051s
Subscriptions
Minor Equipment
Printing, Post and Stationery
Book-keeping
Payroll C051s
Legal & Professional Fees
HR Costs
Insvrance
Sundry
Depreciation
Loss on disposal of assets
Audit & Accountancy
Bank Chargès & Inlerest
TOTAL
Slaff Tv77
53.Q39
10,707
207
1,220
3,395
3,513
2.118
621
244
2,239
743
21.212
732
5.893
58.932
10,707
207
1,220
3.395
3,513
2,118
621
244
2,239
743
21,212
732
5,040
908
111,831
DwEcl
D￿ect
Dh¢t
D￿trt
Diffjct
GovemanGe
5,040
908
11,841
Governance
99.990
Restricted Funds
Unreslricled Funds
Total
68,882
31,108
99,990
5,254
6,587
11,841
74,136
37,695
111,831
Includ8d wthin audtt and accountancy is £3,990 (2023 £3,850) relating to the audit of the charitys accounts.
No othèr fèes are payable to the auditors.

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24
BACK ON TRACK MANCHESTER LTD.
ICOMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11 STAFF COSTS
2024
2023
Wages and Salaries
Social Se¢urity Costs
Redundancy Costs
Pension Costs
661,581
56,430
523,158
43,841
3,624
29,9C13
22,693
747,914 593,316
No employee eamed £60,000 per annum or mor8.
Neither the Chair nor 8ny other dlrgctors received any remuneration for their setvices or pension
conlribubon during Ihe year.
The charity considers it5 key staff comprises the Chief Executive and the two Servicè Managers.
The Temuneration, including employers NICS and pension contributions. of key staff in the year wa8 £140,132
12023 £122,002) The average number ol employees during th8 year, excluding directors and voluntary slaff
was..
Managom8nt. Teachlng & Adminislralion
26
26
12 TRUSTEES. REMUNEFiATION AND EXPENSES
No remuneration has b8Èn paid or is due lo be paid lo any of the dir8CtOT5 in rèspact of the period. No
r8imburs&ment of expenses has been made or is due to be made to any ol the directors in respect of
the period.
13 FIXED ASSETS
Leasehold
Plant &
Improvements Equipment
Total
COST
At 1 April 2023
Additions
Disposals
At 31 March 2024
153.170
11.077
73.429 226,599
35,647
46,724
13.140
13,140
95,936 260,183
164.247
DEPRECIATION
At 1 April 2023
Provided in thè yèaf
Disposals
At 31 March 2024
115,099
12,581
63,130
178,229
9.667
22,248
13,140
13,14(1
59.657 187,337
127.680
NET BOOK VALUE
At 31 March 2024
At 31 Marth 2023
36,567
38.071
36,279
10,299
72,846
48,370
14 STOCK
2024
2023
At lower of cost and net realisable value
200
200
15 DE8TORS & PREPAYMENTS
2024
2023
TTade Debtors
Accrued Income
Prepayments
1,983
37,339
11,511
50,833
6,777
44.056
50,833
14,145
38,632
8,997
61,774
20.495
41,279
61,774
Resiricted
Unreslricl8d

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25
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
2023
Trade Creditors
Social S8eurity and Othèr Tax8s
Accrua15
D8fèrrèd Income
24.373
15,001
28.309
37,507
105.190
29,174
76,016
105,190
8.904
11,997
8.097
95,307
124,305
73.972
50.333
124,305
Restri¢t¢d
Unrestricted
17 DEFERRED INCOME
Deferred income comprises grants in advance.
Balance as at 1 st April
Amount released lo income earned trorn charitable activities
Amount dèfèrwd in yèar
Balance al 31st March
2024
2023
95,307
95.307
193,6331 1122,7731
35,833
122,773
37,507
95,307
18 ANALYSIS OF CHARITABLE FUNDS
Balance at
01 Apr43
Balan¢• at
Outgolng 31￿ar-24
Incomlng
Transfèrs
Re$triet•d Revonu8.'
GM Integr8tèd Rehabilitation Servicts
Changing Futures
The Albert Gijbay Charitable Foundation
Big Lottery- C051 of Living
UKH Foundaiion
Big Lott8ry- Reaching Communities
Lottery- Awards for All
Shears Foundation
Posteode NeighboLtrhood Trust
Donations - caf8
Oglesby Charitable Trust
IRS Service User Fund
MCC-Work Club
Gr Manchester Walking Fund
Schreier Foundation
Tho Edward Holt Trust
GMCVO- Tr8LJrn8
Just Llfe
Henry Smith Charty
Llve Life to the Full
Evan Cornish FounElalion
Capital..
Gr.Manchesler Combined Authorities
Thè Grand Trust
Help the Homele55
Gr Manchester Combined Auth- welfar6
The Clolhworkers, Foundation
GM Integrated Rehabilitation SeNi¢e
Beatrice Laing
549
344,535
47,252
17,500
40,000
5,000
8.686
9,936
5,500
10,000
1.241
16,556
8,514
7,100
1.979
2,000
S.727
2,467
9.560
40.000
2.400
7,584
113,0441 1325,0221
{47,2521
{17,5001
140.0001
15,0001
18,6861
19,9361
15,5001
110,0001
11,2411
116,556}
18,7211
17.1001
11,9791
12,0001
15,9181
12.4671
19.5601
140,0001
12.4001
17.5841
7.018
12071
191
12,960
15,814
2,197
4.072
{4,5421
12,6351
17321
11,6851
12,4701
8,418
13,179
1,465
2,387
7,530
13,044
238
53,072
10,000
13,044
356
36,139
118
586,604
603,537
Unrestricted."
General Funds
Designaled Capital Funds
250,205
12,971
263.176
299.315
440,284
127,0611 1393,3251 270,103
27,061
13,327
26,705
1406,6521 296,808
993,256
349,880
440,284
1,043,821

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26
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
18 ANALYSIS OF CHARITABLE FUNDS CONT...
Pravious Year
Balance at
01-Apr-22
Balan￿ at
Outgoing 31-M8r-23
Incoming
Transfers
Restricted Revenue..
GM Inlegr8led Rehabilitation ServirR-We
Changing Futures
Changing Futures- Other
GM Probation- Dyslexia Prolecl
Inspiring Change Mcr- Flexible Fund
Big Lottery- Reaching Communities
Lottery- Awards lor All
Newby Trust
Grand Trust
Ogl85by Charitable Trust
IRS servi￿ User Fund
WEA
MCC- Work Club
Salford CVS- Gr Manchester Walking Fun
ARC Hospitality
Edward Holt
GMCVO-Traum8
Just Llfè
Henry Smith Charity
Salford CVS
Beatri￿ Laing
Capital..
Gr.Manch8ster Combined Authorities
The Grand Trust
Hélp the Htsmeless
Gr Manchester Combined Auth - weware
Baatrlce Lalng
62,511
44.488
161.9621
144,488)
549
2,841
660
76,862
10,000
20,000
42.190
33,648
535
15,219
7,330
1,975
1,117
1,986
14,934
5,281
40,000
12,841)
16601
(76,862)
(10,0001
(20,0001
(42.1901
(33,6481
15351
{15,2191
17.3301
11,9751
11,7951
114,9341
15,2841
140,000)
16671
11,1441
191
667
1,500
13561
17.502
22.318
14,$421
{6,5041
17321
{5.7781
12,960
15,814
2,197
4,072
356
36,139
2.929
9.850
356
40.490
395.867
400,218
Unrestricted=
General Funds
Designated Capital Fund$
205.143
20,947
226.090
266,580
452.471
(7141 {406,6951 250,205
714
8,690
12,971
415,385
263,176
815,603
299,315
452,471
848,338
Total Fund8
Transfers
Transfers lo the de5ign8t8d capital fund are due to capital grants
being spent. See dèsignaled capital fund5 note overleaf.
Purpose of Restrlcted Funds-.
GM Inlegraled R8habilitation Service
Changing Fuiures
towards a well￿1ng service supporting p8oplè on probalion
towards a partnership programme supporting people faclng
Multip￿ disÈdv8nlage
towards the catenng projgct. Including the salary of the
Catering Coordinator
towards a project providing maths education and qualifications
towards our work supp)rting people through the cost of living crisis
towards our employability and progression projeol
towards the overall Costs of the catering praject
towards the overall costs of the catering project
towards tho costs of our wellbeing courses
towards cooking, money and debt awareness se88iori$
towards the salary of the Leaming Coordinator
The Albert Gubay Foundation
GMCA Multiply
Big Lott8ry- Cost of Living
Big Lottery- Reaching Communitiès
Lottery- Awards for All
Postcode Neighbourhood Trust
The Edward Holl Trust
UKH Foundation
Ogl8sby Charitable Trusl

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27
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Purpose of Restrlcted Funds:
Gr. Manchester Combined Aulhorilies
towards capital and relaled costs to make the centre Covid safe
and towards a welfare room
towards the cost of new computers for our IT room
towards the ¢05ts of now calé furniture
towards 'lnside and Oul." a life skills course Iwith HMP Manchesterl
towards education
towards education
to assist service users wth ilems and experiences promoting we5far8
towards the Answer canc9r an¢J walking projgc15
towards a calering assistant
towards Groon Heiilage and Out and About tsster courses
funding for partnership development work lo strengthen organisation
resilien¢e
core funding
advi¢e and support to ARC In development of their employability
programme
towards catering equipment
This fund is fully spent. Th8 balance repr8s8nts th8 book value of
assets still to be deprecialed in line wth normal accounting practice.
The Clothwork8rs Foundation
Help the Homeless
Achieve Development Fund
WEA
Grand Trust
IRS Servico User Fund
Salford CVS
CRH Charitable Trusl
Woodland Futures
Just Lif
Henry Smith Charity
ARC Hospitslity
Beatrice Laing
Designated Capital Funds
19 ANALYSIS OF NET ASSETS B￿EEN FUNDS
Unrestricted Restricted
Funds
Funds
Unrestricted Restricted
Funds
Funds
Total
2023
Totsl 2024
Tangible Fix8d Ass8t5
Currenl Assets
Current Liabilities
Net Assets 8t 31 Mar¢h
26,587
346,237
76,016
296,808
46,259
35,987
29,174
53,072
72,846
382.224
105,190
349,880
12.971
3LIO,538
50,333
263,176
35.399
74.712
73,972
36.139
48,370
375,250
124,305
299,315
20 CONSTITUTION
The company is limited by guarantee and does not have a share capital. In the event of a winding up
all members Ilhe trustees under the governing documents) have agreed have agreed to contribute an
amoLtnt not exceeding £1.
21 CAPITAL COMMITMENTS
Contracted but not provid8d lor
4,343
22 OPERATING LEASE COMMITMENTS
Th8 total futura lèase payments under non-cancallable
operats'ng leases aro:
Land and
Buildings
2024
Equipment
2024
Total
2024
2023
Within one year
Between 2 - 5 years
After 5 yèars
1,625
4.468
72,936
258,894
74,561
72,737
263.362 337.923
6.093
331,830
337,923 410.660
A 6 year lease in respect ol the property at Swan Buildings, Manchester, was signed on 25th
June 2021. In addition to the rent a service charge is also payabl& and av8rag8s £14.900 p.a.
28

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BACK ON TRACK MANCHESTER LTD.
ICOMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
23 ULTIMATE CONTROLLING PARTY
The company is under the ctsntrol of the Board of Management. The person witt) significant control is
Gillian Patricia Drakelord.
24 FINANCIAL INSTRUMENTS
The ¢h8rily only has financial assets and liabilitie5 of a kind ihal qualify as basic financial inslrumgnts.
Basic financial inslrurnents are initlally re¢ognised on a transaction valu& and subsequently measured al their
valLJe vrilh the exception of bank loans which ar8 subsequenlly measured at an arnortised cost uslng the
èffactive Interest method.
25 POST BALANCE SHEET EVENTS
There are no significant post balance sheet events that the Iru51ees considor would have an impact on the
rinan¢i31 stat8ments as presented.