Docuslgn Envelope ID.. 3350A040-C2E9485D.8EA9_A3499B8E6D76
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
COMPANY REGISTRATION NUMBER: 2735484 (England}
CHARITY REGISTRATION NUMBER: 1017467
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Docusign Envèlope ID.. 3350AO40-C2E9485D-8EA￿A3499B8E6D76
BACK ON TRACK MANCHESTER LTD.
(A PRIVATE COMPANY LIMITED BY GUARANTEE)
REGISTERED IN ENGLAND NO: 2735484
A REGISTERED CHARITY NO: 1017467
REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
INDEX PAGE
PAGE NO.
CONTENTS
Report of the Board of Management
Auditors Report
15
Balance Sheet
16
Statement of Financial Activities
17
Statement of Cash Flows
18-30
Notes to the Accounts

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Back on Track Manchester Limited
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Report of the trustees for the year ending 31st March 2025
The trustees present their annual directors, report and financial statements of the charity for the year ended
st
31 March 2025 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 Articles of Association, and the Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102} lJanLtary 20191.
Reference and administrative information
Charity Name.. Back on Track Manchester Limited
Charity Number.. 1017467
Company No.. 2735484 Incorporated in England, UK
Director5 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 a5 follows:
Chair: Gillian Drakeford
Vice Chair: Susan Jenkins (resigned 2.5.251, Sarah Newton (appointed trustee 30.4.24, Vice Chair 6.5.25)
Treasurer: Amanda Paterson
Trustees:
Lyndsey Forrest
Judy Harrison
Julie Taylor
Kevin Wong
Amina Bodhania
Olusayo Phillips
Oona Cassidy (resigned 13.6.241
Rachel Dyson (appointed 30.7.251
Lucy Hopwood (appointed 30.7.25)
Tess Murphy (appointed 30.7.251
Company Secretaries: Beth Maguire, Rebecca Airey (appointed 7.5.24)
Senior manager (Chief Executive Officer): Siobhan Pollitt
Patrons: Mike Joyce, Mary-Ellen McTague, Tony Walsh
Reglstered Office
Swan Buildings, 20 Swan Street, Manchester, M4 5JW
Accountants
Hilton Jones
Hollinwood Business Centre, Albert Street,
Failsworth, Oldham, OL8 3QL
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 Nexu5 Building, Broadway, Letchworth Garden City, Hertfordshire SG6 3TA
Hinkley and Rugby Building Society, Upper Bond Street, Hinckley, Leicestershire LEIO INZ
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Back on Track Manchester Limited
About Back on Track
Back on Track is a Greater Manchester charity Our vision is a Greater Manchester where
that has been part of the local community for
everyon¢ can get the skills, support, and experience
nearly 50 years. In this time our organisation
they need to imagine a better future for themselves
has grown to become a leading specialist
and then make it happen.
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 systems change in
Our mission is to enable adults who ar¢ facing
disadvantage to make lasting, positive changes in
their lives.
"I feel like I have a place in society again.
Greater Manchester.
Our members all have unique journeys,
backgrounds, and stories, but are brought
together by their experience of multiple
disadvantage. They are united by a
commitment to learn and develop so they can
do things such as manage probSematic
druglalcohol use, live a crime-free life,
improve their mental health and wellbeing, or
fi nd a stable place to call home.
Our work enables members to make positive,
lasting changes in their lives, to i ncrease
wellbeing and their ability to move forward.
To reach these goals we work with people to
first achieve short-term changes.
Di50dvantage8 foc5ng Back on Track members
Cl ￿￿TIlY￿rgIL￿1￿
54%
46%
¢nrTmthJSJ9tyGe
M¥nfai hvaltii
problems
Probi¥matsG
*ubstanGé U&•
83°A had experienced multiple disqdvantage - at leost
two of these categories. For those with a conviction, this
figure rose to 96%
Mor• po•itive
Ilh•tyle and use
of tlm•
Improved
knowledge and
8ki11g
94010
a third
of above-
aveTage
depiivallon
more than hall
Ill￿ in the Thosi oepriiBII100h 01
neighbDurnooOs in the ￿v￿lry
nproved
confidence and
•ell-worth
Inereag¢d son$e
of belonging
hall no qualiiicallons
97010
weie
unemployed
Strategy: In 2025 we launched our new 5-year strategy, our most forward-looking and outward-facing plan
yet. The strategy builds on our expertise and strengths as an organisation and amplifies our ambition to
influence change in society and the systems that impact our members, lives.
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Back on Track Manchester Limited
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Our Ivork
In 2024-5 we provided learning, training, and
support to 1070 adults from all across Greater
Manchester who faced multiple disadvantage.
Back on Track's services and programmes are
tailored to the individual member and include
learning programmes, advice and guidance, one-
to-one support, and volunteering.
Learnlno
Our learning programme offers a high quality, exciting and
varied range of courses and activities. It's designed around the
subjects members want to learn about, including a focus on essential skills, life
skills, health and wellbeing, pre-employment skills, psychoeducation, and creative
activities.
Support
Our one-to-one support can offer help with issues going on in
someone's life, help to access other services, or working out
ife goals with our progression team. We provide ongoing
5UPPOrt from caseworkers to people who experience severe and multiple
disadvantage.
63U povple tvok part iii
Icaniing activities
Community
Our community of members and volunteer5 is a safe,
friendly, inclusive space where people feel they belong
and make a fresh Start. Members can talk to staff about
hallenges they are facing, meet people from all kinds of backgrounds and make
connections safely. Our café and training kitchen act as the hub of this
community, a place where people leading isolated lives can come together. We
ensure that the lived experience of our members is central to everything we do.
1185 people
madL up our
ommunity
Influencing
We believe we can take positive action to make things
fairer. We are committed to using our expertise and the
voices of our members to bring about positive change. We
do this through joining forums, speaking at events, and talking to policymakers.
We also work closely with employers to develop fairer recruitment practices and
pathways to work.
We reached over
1000 professionals
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Back on Track Manchester Limited
Public Benefit
The charity furthers its charitable purposes for the public benef it by enabling adults facing disadvantage to
have better life chances through learning, work experience, volunteering, and support. By engaging with
Back on Track learning programmes and volunteering opportunities, people gain self-esteem and find a new
purpose. The 5UPPOrt we offer enables people to improve their circumstances and work towards their goals.
These changes result in personal, social, and economic benefits to communities, statutory service5, and our
city and region by:
improving mental and physical health and wellbeing
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's aims and objectives and in planning our future activities. In particular, the trustees consider how
planned activities 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 and 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 £1. The Board agrees
pay and remuneration of key management personnel with reference to Back on Track's salary policy and pay
scales. Salaries are reviewed annually by the Board.
Organisation: The Chief Executive and the leadership team are responsible for the day-to-day management
of the charity, SUPPOrted by management and project colleagues. In 202415 we introduced a new leadership
role, Deputy Chief Executive Officer, to support the delivery of our 5tr3tegic objectives.
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 and Deputy 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 addressed and considered.
The Board meets regularly with the Back on Track senior leadership team to review, discuss and guide the
organisation to make progress against our Strategic priorities. Individual trustees lead on key governance
themes including Safeguarding and Strategic Risk. The work of the board is sUPPOrted by Finance and People
sub-committees chaired bytrustees. These committees take actions from and report to 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/trustee5 also have the power under the governing
document to co-opt individuals who support the aims of the organisation.
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Trustee induction and training: As part of their induction, the new directors/trustees are provided with
information about the charity, its staffing structure, 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 given.
Strategic risk management: The Directorsnru5tees have assessed the risks to which the charity is
exposed, both in terms of financial and operational matters 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
assessments have been carried out for all operational processes.
Related parties and co-operation with other organlsations: 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 services and
to influence wider change. We strive to implement this at all levels of the organisation and undertook
significant co-production activity in the development our strategic plan.
People who use our services take part in staff recruitment and task groups with our trustees, colleagues,
and volunteers. We also support people to contribute to learning sessions and Share their experiences of
progression at external events.
We champion fair recruitment practices and actively encourage people with lived experience of multiple
disadvantage to apply for volunteering and employment opportunities in our organisation.
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Back on Track Manchester Limited
A review of our achievements and performance
In 2024-25, 1070 people from across
Greater Manchester attended a
session of training, teaching, or one-
to-one sUPPOrt and advice at Back on
Track. Back on Track has grown
significantly 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.
1.07Lr
1070 people attended Buck
on Track. a 72°/0 increuse on
the previous year.
461
2021
2023
21)24
Learning programme
Our core learning programme was more diverse than ever before.
We placed a particular emphasis on mental health and learning
strategies to build resilience and wellbeing, we introduced music
therapy and new ways to engage with nature, and we taught life
ski115 as the key to unlocking greater opportunities. Our digital
inclusion programme saw u5 give out more than 50 laptops and
tablets to take home and provided skills support in using the
devices. This was life-changing for many people, opening up a
world of possibilities.
97010
said they had
gained new skills
We delivered 400 hours of cookery sessions ranging from
introductory home cookery and baking, to specialised training
for the catering and hospitality industry and level 2
qualifications in food safety. We also integrated beginners,
maths skills into cookery sessions so that cooking acts as a
gateway into functional skills development as well as
constituting an essential life skill in its own right.
Irii
Swan Kitchens café and training kitchen was 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 acce55 volunteering
opportunities. The c05t-of-living crisis is still very real to the
people we work with. The cafe gave away kitchen equipment
and free food, distributed healthy recipes and ran hands-on
sessions. We also reimbursed £15,000 in the travel costs of
members attending Back on Track, so poverty was never a
barrier to participation.
"Coming to Backon Track
has helpod wlth my
conlldence. ofter 8uflerin9
setback$ in lile. I'll
approachtho cuteringand
hospltallty industry wlth
more in$lght now.-
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One to one support
We provided one-to-one support to 440 people. One to ones with our progression team helped people
overcome barriers, work out their goals and move closer to where they wanted to get to in life. With our
Manchester Wellbeing Hub for the Greater Manchester Integrated Resettlement Service, we supported
people on probation to create a new, positive identity. Participants joined wellbeing activities, self-
development workshops, and were supported to move on to
all kinds of new opportunities. This helped to build safer
communities and reduce harm. And through the Early Help for
Adults programme, we supported people facing multiple
disadvantage who had previously struggled to access services.
90% said they felt more connected to other people, and 89%
felt more able to manage problematic drug and alcohol use.
96010
sald they had made
progress towards
their goals
"I feel a lot more confident and don't worry as much about
what people think about me."
For many members who experience social
exclusion and isolation. regular attendance at
courses is progress, together with the improved
wellbeing and social connectedness it provides.
For others, engagement in our employability
provision leads to more formal progression. In
the last year 86 member5 attended our Work
Club programme, and we saw 60 progression5
into further learning, volunteering, or
employment.
Influencillg employers and services
We a150 worked with employers to develop fairer recruitment practices and pathways to work - and
advocated to increase opportunities for people with convictions to compete for jobs. We raised awareness
of this issue through forums like the Greater Manchester Good Employment Charter. We also trained local
organisations on issues such as trauma-responsive practice and fair recruitment.
Financial revieiv
Total income in the year was £1,411,922 {2024 £1,043,821) and total expenditure was £1,361,139 (2024
£993,256) leaving a surplus of £5Q,783. Unrestricted funds carried forward at the year-end were £341,858
and restricted funds carried forward total £58,805.
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.
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Back on Track Manchester Limited
Financial risk is managed through a combination of income diversif ication, positive relationships with grant
and contract commissioners, and careful and strategic planning of resource management and expenditure.
Effective scrutiny, monitoring and governance of the charity's finances occurs through monthly finance
reports and regular Finance Committee meetings.
Reserves policy and going concern
Total funds held at year end
£400,663
Of which restricted reserves
£58,805
Unrestricted reserves
£341,858
Of which free reserves
£319,084
Funds designated to support service expansion £60,000
Free reserves following designation
£259,084
Target range for free reserves
£230,000-£280,000
Back on Track's Reserve5 and Designation Policy governs the use of the organisation's reserves in a way
that safeguards the financial security of the organi5ation while enabling financial management which helps
achieve our charitable purpose.
It is the aspiration of Back on Track to maintain free reserves within 3 range which reflects 3-4 months,
Core Operating Costs as defined in the Policy. This would provide sufficient funds to allow the charity to
react to changes in income in a constructive manner. The target range for free reserves is calculated
annually using a Core Operating Costs formula described in the Policy and approved by the Board.
Trustees have agreed to designate £60k to support service expansion plans in 202516. The designation
does not take the free reserves below the 202415 target range.
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 poliry of keeping available funds not in day-to-day use, in interest bearing
deposit accounts.
Plans for Future Periods
Directors, staff colleagues, volunteers and members will all
contribute to the implementation of Back on Track's 2025-30
Strategic Plan. In 2025 we will create an Organisational
Development leadership role to support the charity through change
and growth. In 2025-6 the charity welcomes a new Chief Executive
Officer. David Maguire, who will lead the implementation of the
strategy and guide the organisation to further increase its impact.
lan
2025-30
We are committed to our work supporting people with convictions
to resettle into the community. We will continue to have strong
partnerships with colleagues in probation, Greater Manchester
Police, forensic mental health services, voluntary sector
organisations working in criminal justice, and Greater Manchester
Combined Authorities. We will also continue to 5UPPOrt people
experiencing multiple disadvantage and influence change in systems
and services through the Early Help for Adults programmes, led by
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Back on Track Manchester Limited
Manchester City Council in partnership with Shelter and Big Life.
Back on Track will continue to innovate; further developing and building our curriculum and partnerships,
generating more ways to extend our reach through influencingi and bringing about systems change and
fair chance5 for people experiencing multiple disadvantage.
Learning: 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 members to gain new insight into the effects of mental health, trauma and neurodivergence on
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. We
will extend our progression programmes for members and deepen our connection with employers,
offering guidance to develop inclusive employment practices and new employment pathways.
Support: Back on Track is commissioned to offer dedicated one-to-one support to those who need it
most, to help people overcome challenges and make progress in their lives. We will continue this work
alongside key VCSFE and public sector and statutory partners, sharing our expert15e in delivering trauma-
responsive, values-led support.
We will further develop our work within the criminal justice sector, helping to reduce harm and make our
ommunity safer by supporting people with convictions to reintegrate and rebuild their lives free from
offending. We will continue to deliver our Integrated Resettlement Service Wellbeing Hub and innovate
through special projects working with people with convictions, while contributing to research and
influencing systems change within criminal justice.
Community: In 2025-6 we will deepen and expand our community through more active involvement of
our members and volunteers, and closer partnerships with aligned organisations. We will implement more
ways for members and volunteers to be involved in decisions at Back on Track and support more of our
member5 feel confident to actively participate in communities outside Back on Track.
At our learning centre, members can enjoy a nutritious meal from our café, contribute to how the centre is
run, and progress into volunteering roles throughout the organisation. We also celebrate the
achievements of members and volunteers at our end of term events. Our shared space agreement,
created by members, means we do all of this safely and with respect for each other.
Influencing.. In 2025-6 we will sharpen our focus on influencing the way others provide services, so it's
not just at Back on Track where people can make positive, lasting changes. We have seen in our own
organisation how inclusive employment practicesi prioritising lived experience and trauma-responsive
approaches to support have created better spaces where people can flourish. We will support more of our
members to be involved in 5yStem-wide coproduction projects and by sharing our insight and expertise
together, we can ultimately effect positive System change.
We intend to build on our highly successful external training programmes and offer more guidance and
support to statutory and voluntary sector partners and the business community to open doors, change
perceptions and practices. Our influencing activity will help to create fair chances and better opportunitie5
for people facing disadvantage in our community.
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Back on Track Manchester Limited
Trustees, responsibilities in relation to the financial statements
The charity trustees (who are also the directors of Back on Track Manchester Limited for the purposes of
company lawl are responsible for preparing a trustees, annual report and financial statements i n
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepted Accounting 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 company for that period.
In preparing the financial statements, the trustees are required to:
Select suitable accounting principles and then apply them con515tently;
Observe the methods and principles in the applicable Charities SORP;
Make judgments and estimates that are reasonable and prudent,,
State whether applicable accounting standard5 have been followed, subject to any material
departures that must be disclosed and explained in the financial statements,.
Prepare the financial statements on a going concern basis unless it is appropriate to presume that
the charity will not continue in busines5.
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 (as defined by Section 418 of the Companie5 Act 2006) of which the companvs
auditor5 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
OotsuglllTr•d by..
OUPWW4B31D&..-__
Trea5urer- Amanda Paterson
Date:
10/27/2025
2025
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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 Manchesler Limited (the 'company') for the
year ended 31 March 2025, which comprise the Statement of Financial Activity. Balance Sheet,
Statement of Cash Flows and Notes to Ihe 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 2025 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 Acl 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) 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 independenl of the
company in accordance with the elhical requirements that are relevant to our audil of the financial
statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with Ihese 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 statements, we have concluded that the directors, use of the going concern
basis of accounting in the preparation of the financial slatements is appropriale.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that. individually or collectively, may cast significant doubt on the company's ability
to continue as a going concern for a period of at least twelve months from when the original financial
statements were authorised for issue.
Our responsibilities and the responsibilities of the direclors with respect to going concern are described
in the relevant sections of this report.
Other information
The other information comprises the information included in the Trustees, Report, other than Ihe
financial slatements 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 assurance 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 information is materially inconsistent with the financial
statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we
identify such material inconsistencies or apparent material misstatements, we are required to determine
whether there is a material misstatement in the financial statemenls 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 nolhing to report in this regard.
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Back on Track Manchester Limited
Independent Auditor's Report to the Members of Back on Track Manchester
Limited
OpTnion on other matter prescrTbed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the information given in the Trustees, Report for the financial year for which the financial statements
are prepared is consistent with the financial statements. and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exceptTon
In the light of our knowledge and undersÉanding of the company and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Repori.
We have nothing to report in respect of the following matters where the Companies Act 2006 requires
us to report to you if, 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 Trustees, 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, exemplions in preparing the
Trustees, Report and from the requirement to prepare a Strategic Report.
Responsibilities of directors
As explained more fully in the Statement of Trustees. Responsibilities set 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 internal control as the directors determine is necessary to enable the
preparation of financial statements that are free from material misstatement, 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 concern, 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 responsibilities 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
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an
audit condLSCted in accordance with ISAS (UK) will always detect a material misstatement when it exists.
Misstatements 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.
Page 12

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Back on Track Manchester Limited
Independent Auditor's Report to the Members of Back on Track Manchester
Limited
Our approach to identifying and assessing the risks of malerial misstatement in respect of irregularities,
including fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured thal the engagement team collectively had the appropriate
competence, capabilities and skills to identify or recognise non-compliance wilh applicable laws and
regulations.,
we identffied Ihe 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 financial statements or the operations of the company, including the Companies Act 2006, the
Charilies Act 2011, taxation legislation and data protection, anti-bribery, employment, environmental
and health and safety legislation-,
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management and inspecting legal correspondence., and
that identified laws and regulalions were communicated within the audit team regularly and the team
remained alert to instances of non-compliance throughout the audit.
We assessed the susceptibility of the company's financial statements to material misstalement,
including obtaining an underslanding of how fraud might occur, by..
making enquiries of management as to where they considered 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 analytical procedures to identify and unusual or unexpected relationships..
tested journal entries to identify unusual transactions-
assessed whether judgements and assumptions made in determining accounting estimates set were
indicative of potential bias., and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities 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 potential litigation and claims., and
reviewing correspondence with HMRC, relevant regulators and the companWs legal advisors.
A further description of our responsibililies is available on the Financial Reporting Council's website at=
www.frc.org.uklauditorsresponsibilities. This description forms part of our auditor's report.
Page13

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Back on Track Manchester Limited
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 accordance wilh Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the
company's members those matters we are required to state lo them in an auditor's report and for no
olher purpose. To the fullest extent permitted by law, we do not accept or assume responsibility 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 Stalutory Auditor)
McKellens Ltd
11 Riverview
The Embankment Business Park
Vale Road
Heaton Mersey
Stockport
SK4 3GN
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Docusign Envelope ID.. 3350A040-C2E94850-8EA9-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
CO. REG. NO. 2735484
BALANCE SHEET AS AT 31 MARCH 2025
2025
2024
NOTES
FIXED ASSETS
Tangible Fixed Assets
13
64,963
72,846
CURRENT ASSETS
Stock
Debtors & Prepayments
Cash at Bank and in Hand
14
15
200
291.207
301.282
592.689
200
50.833
331.191
382,224
CREDITORS:
Amounts falling due wlhin one year
16
256.989
256,989
105,190
105,190
NET CURRENT ASSETS
335,700
277,034
TOTAL NET ASSETS
400,663
349,880
ACCUMULATED RESERVES
Unr8Stricted Funds
Restricted Funds
18
18
341,858
58,805
400,663
296.808
53.072
349.880
These accounts have been prepared in accordance with the special provisions of Part 15 of the
Companies Act 2006 relating to small companies. and the Financial Reporting Standard 102.
Approved on behalf of the board of trusteeldirectors-
Ooryuslgned by..
B08
Director..
A. Paterson
Director..
G. Drakeford
Date 10/27/S8gs
The notes on pages 18 to 30 form part of these accounts.
Page 15

Docusign Envelope ID.. 3350A040-C2E9485D-8EA9-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNTI
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
Restricted Total Funds Total Funds
Funds 2025 Funds 2025
2025
2024
Notes
INCOME FROM:
Donation5 & Legacies
Charitable Activities
other Trading Activities
Investment Income
Other Income
TOTAL INCOMING RESOURCES
44,620
1,066,404
23,784
6.882
4,755
1,146.445
18,000
247.477
62,620
42,840
1,313,881
969,790
23.784
23.114
6,882
6,581
4,755
1.496
1.411,922 1,043,821
265,477
EXPENDITURE ON
Raising Funds
Charitable activities
42,904
1,058,491
42,904
1,318,235
39,745
953,511
259,744
TOTAL
1,101,395
259,744
1.361,139
993,256
NET INCOME {EXPENDITURE)
45,050
5,733
50,783
50,565
Transfers between funds
18
NET MOVEMENT IN FUNDS
45,050
5,733
50,783
50.565
RECONCILIATION OF FUNDS
Total funds brought forward
296.808
53,072
349.880
299,315
TOTAL FUNDS CARRIED FORWARD
18
341,858
58.805
400,663
349,880
The statement of financial activitie5 includes all gains and losses in the year.
The notes on pages 18 to 30 fomi part of these accounts.
Page 16

Docusign Envelope ID.. 3350A040-C2E9485D4EA9-A349988E6D76
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STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2025
Reconclllation of net movement in funds to net cash flow from operating activitie5
2025
2024
Nel movement in funds
Add back depreciation
Deduct investment income
Decreasellincreasel in debtors
Increasel{decreasel in creditors
Net cash usod In operating activilies
50.783
23.664
{6.8821
(240.3741
151,799
21,010
50,565
22.248
(5,555}
10,941
19.115
59,084
Cash flows from Investment activities:
Interest
Purchase of fixed assets
Sale of Fixed Assets
Net cash provided by investlng acllvltles
6.882
{15,7811
5,555
146.7241
{8,8991
(41,1691
Increaselldecrease) in cash and cash equivalènts during
the year
{29,9091
17.915
Cash and cash equivalents brought forward
331,191
313.276
Cash and cash equivalents carrled forward
301,282
331.191
Page 17

Docusign Envalope ID.. 3350A040_C2E9485D-8EA9_A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
ACCOUNTING POLICIES
{al Basis of preparation and assessment of going concgrn
The accounts (financial slalemenls) have been prepared under th8 historical cost convention with
items recognised at cost or transaction value unless otherwse stated in the ￿levant notes to these
accounts. The financial slalements have been prepared in accordance with the Statement of
Recommended Practice-. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 1021 issued January 2019 and Ihe Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 1021 and the Charities Act 2011, and the Companies Act 2006.
The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no ma19rial uncertainties about the charills ability to continue as
a going concern. Projections for 2025126 show that the charity need to secure £100,055 of funding
including donations and new sources lo meet the sel budget which allows for £56.756 of restricted
rese￿eS and £60,000 of designated rese￿eS to be utilised.
(b} Funds structur&
Restricted funds are ftjnds which are to be used in accordance with specific restrictions imposed by
the donor.
When the requirements of the restricted funds are met (eg assets are purchased) the transaction is
shown as a movement in fvnds from restricted to unrestricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any pU￿ose in
furtherance of the charitable objects. Unrestricted funds include designated fvnds where the trustees.
at their discretion, have creal&d a fund for a specific purpose.
The charity has created a designated Gapital fund to meet the future depreciation charge of Its assets.
Further details of each fund are disdosed in note 18.
(cl Income recognition
All income is recognised once the charity has entitlement to the income, il is probable that the income
will be received and the amount of income receivable can be measured reliably.
Donations and grants are re¢ognised when the charity has been notified in writing of both the amount and
settlement date. In the event that a donation or grant is subject to condillons that require a level of
performance before the charity is enlilled to the funds, the income is deferred and not recognised
until either those conditions are fully met, or the fulfilment of those conditions is wholly within the
control of the charity and it is probabl8 that those conditions will be fulfilled in the reporting period.
Grants, including those in restricted funds. specifying performance in future periods are deferred.
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity., this is normally upon notificatlon of the interest paid or payable by the bank.
Id) Expendituré Recognition
Liabilitie5 are recognised as expenditure a$ soon as thefe is a legal or constnjctive obligation
committing the charity to that expenditure, it is probable that settlement will b8 required and the
amount of the obligation can be measured reliably.
All expenditu￿ is accounted for on an accruals basis. All expenses including support Costs and
governance costs are allocated or apportioned to th8 applicable expenditure headings. For more
information on this attribution refer to note lfj below.
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Docusign Envelope ID.. 3350A040-C2E9485D-8EA9-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
(e) Taxation & Irrecoverable VAT
All grant income and donations are outside the scope of VAT. Contract fees 8nd certain other
income are exempt 8upplies and Ih8refore the company is nol liable to be registered for VAT.
Irrecoverable VAT on expenditure is attributed to Ihe category of expenditure on which it is incurred.
No provision has been made for taxalion as ex8mplion has been granted by HMRC from taxation
under Sections 466 10 493 of the Corporation Taxes Act 2010 or Section 256 of the Taxation of Capital
Gains Act to the extent that Surpluses and gains arg applied for charitable ptsrposes.
lfj Allocation of support and governance ¢o$ts
Support costs have been allocated between governance costs and other support costs. Govemance
costs comprise all costs involving the public accountability of the charity and its compliance with
regulation and good practice. These costs include costs related to independent examination and
legal and professional fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based
on staff time and the usage of facilities and services for management purpose5.
The allocation of support and governance costs is analy5ed in note 10.
Ig) Costs of raising funds
The costs of raising funds consists of staffing, cosl of sales and overheads for delivery of training,
and running the non-funded element of the café.
(h) Charitable Actlvltles
Costs of charitable activities include govemance costs and an apportionment of support costs as
shown in note 9.
(i) Tangible fixed assets and depreciatlon
All assets costing more than £500 ore capitalised and valued at historical cosl. Depreciation is
charged on the following basis..
Leasehold Improvements
1 ODA on cost
Plant & Equipment
25°/o on cost
The lolal of any capital grants are recognised in the Statgment of Financial Activities in the year
they are recelved, as required by the SORP, and not deferred over Ihe life of the related assets.
ui stock
Stock is stated at the lower of cost and net realisable value on a first in first out basis.
Ikl Dgbtors
Trade and other debtors are recognised at settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any Irade discounts due.
{1) Creditors and Provisions
Creditors and provisions are recognised where the charity has a present obligalion resulting from a past
event that will probably result in the transfer of funds to a third party and th8 amount due lo settle the
obligation can be measured or estimated reliably. Creditors and provisions are nomially recognised at
their settlement amount after allowing for any trade discounts due.
(rn) Realised gains and losses
All gains and losses are taken lo the Statement of Financial Activities as Ihey arise. Realised gains
and losses on investments are calculated as the difference belw8en sa18s proceeds and their
opening carrying values or their purchase value if acquired subsequent to the first day of the financial
year.
Unrealised gains and losses are calculated as the difference between the fair value at Ihe year end
and their varying value. Realised and unrealised investment gains and losses are combined in
the Statement of Financial Activities.
Page 19

Dowsign Envelope ID.. 3350A04￿C2E94BSD-8EA9-A3499B8￿6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
(n) Pensions
The company operates a defined contribution pension scheme. The assets of the scheme are held
separately from those of the company in an independently administered fund. Contributions
payable for the year a￿ charged against the income and expenditure account.
The pension scheme is an auto enrolment compliant scheme. The charity has no li8bililies
beyond making its contributions and paying across the deductions for the employee's
contributions.
lo) Operating Leases
Payments under operating leases are charged to Ihe income and expenditur8 account in the
period to which they relate.
(p) Contingent Ilabilitiès
There were no contingent liabilities al 31st March 202512024 none).
Iql Donated Services
The charity has on average 40 volunteers 81 any one time assisting with reception. adminislralion,
café and classrooms. No financial valug h28 been reflected in the accounts for these donated services.
(r) Redundancy and terrninatlon payments
The charity recognises redundancy and termination payments when their existence is reasonably certain.
2 NET INCOMING RESOURCES FOR THE YEAR
2025
2024
This is stated after charging..
Depreciation
Audit Fees
23,664
4,260
22,248
3.990
Unrestricted R8Strlcted Total 2025
3 DONA TIONS & LEGACIES
Donations & Gift Aid
Fieldfisher
Acting on Impulse
32.898
11,722
32,898
11,722
18,000
62,620
18.000
18.000
44,620
Previous Year
Unrestricted
Restrict8d
Tot812024
Donations & Gift Aid
The Robert M¢Alpine Foundation
31.599
10,000
41,599
1,241
32,840
10.000
42,840
1,241
Page 20

D(Kusign Envelope ID.. 3350A040.C2E9485D_8EA9_A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED B Y GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4 INCOME FROM CHARITABLE ACTIVITIES
Unrestri¢ted Restricted Total 2025
MAES- Community Leaming Fund
IRS Wellbeing & Integration Service
IRS Wellbeing & Integration Setvice-service User Fund
MCC Early Help for Adult8
Lloyds Bank Foundalion1£8,333 bl￿d)
National Lottery- Awards for All1£17,341deferredl
GMCA- Creating Change
Our Manchester
GMCA- GM Multiply
GMCA - Inclusive Employment (£123,961 deferred)
Open Work Foundation
MCC- Cost of Living
Revision
Oglesby Charitable Trust
Newby Trust
MCC Work Club
Garfield Weston Foundation {£5,000 deferred)
Henry Smith Charity (£30.000 deferred}
The Albert Gubay Charilable Foundation1£17,500
deferred)
Criffel Charitable Trust
The Edward Holt Trust {£6,385 deferred)
Historic England
Albert Hunt Trust
CRH Charitable Trust
Dowager Countess Eleanor Peel Trust
Southall Trust
29th May 1961 Charitable Trust
Austin & Hope Pilkinglorb Trust1£3,750 deferred)
Other Social Contracts
Other grants under £5,000
165,356
534,434
165,356
534,434
5,786
155,159
8,333
2,477
96,521
56,321
25.551
6,039
15.000
13,500
10,000
17,053
20.000
6,600
35,000
40,000
5,786
155,159
8.333
2,477
96.521
56,321
25,551
6,039
15,000
13,500
10,000
17,053
20.000
6,600
35.000
40,000
35,000
35.000
5,000
2,128
9.618
7,500
5.356
5,000
5,000
5.000
1,250
3,000
16,899
1,313,881
5,000
2,128
9,618
7,500
5,356
5,000
5.000
5.000
1.250
3.000
12,250
1,066,404
4.649
247,477
Page 21

Docusign Env81op6 ID.. 335OA040-C2E9485D-8EA9-A349988E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Previous Year..
INCOME FROM CHARITABLE ACTIVITIES
Manchester Adult Education Service NLDC
GM Inlegraled Rehabilitation Sorvi¢e
Lloyds Bank Foundation1£8,333 deferred)
North West Probation Trusts- ESFINOMS
Changing Futures
Our Manchester
GMCA- GM Multiply
National Lottery Reaching Communities
National Lottery Cost of Living
National Lottery- Awards for All
Oglesby Charitable Trust
IRS Service User Fund {£951 deferred)
Just Life
Postcode Neighbourhood Trust
MCC Work Club
Garfield Weston Foundation
Henry Smith Charity (£10.000 deferred and released)
GMCVO
Edward Gostling Foundation
The Albert Gubay Charitsble Foundation
Evan Cornish Foundation
The Edward Holt Trust
Green Hall Foundation
Dowager Countess Eleanor Peel Trust
Forresler Family Trust
The Clothworters, Foundation
Other Social Contracts
Other grants under £5,000
Unrestricted
Restricted
Total 2024
175,597
175,597
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
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
5 INCOME FROM OTHER TRADING ACTIVITIES
Unrestrictod Restricted
2025
Unrestricted Restricted
2024
Café
Training
Room Hire
22,656
1,078
50
23.784
22,656
1,078
50
23,784
21.370
1.374
370
23,114
21,370
1,374
370
23,114
2025
2024
6 INVESTMENT RECEIVABLE
Bank Interest Receivable
6.882
6.581
7 OTHER INCOME
Unrastrlcted Restricted
2025
Unrestricted Restricted
2024
Student Placements
Contribution towards toilet
refurbishment
Access cost reimbursement
Miscellaneous
1.260
1.260
3.810
500
445
4.755
3.810
500
445
4,755
236
1,496
236
1,496
Page 22

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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE>
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
8 EXPENDITURE ON RAISING FUNDS
Café &
Catering
Skills
Core
Total 2025 Total 2024
Wages & Salarles
Café & catering Stock costs
Rent & Service Charge
Cleaning Materials
Repairs & Renewals
Course Materialg
Staff Travel
Support Costs
Bad D8bls
Fundraising Costs
Training
25,529
25,529
8.371
4,268
1,852
1,081
22,833
7,233
3,896
1,249
2,160
14
8,371
4,268
1,852
1,081
603
603
1,076
75
1,130
79
39.745
471
471
721
42,904
721
12,636
30,268
Restricted
Unrestricted
Total
42,904
42,904
39,745
39.745
P8ge 23

Docusign Envelope ID". 3350A040-C2E9485D-6EA9-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
g EXPENDITURE ON CHARITABLE ACTIVITIES
Café &
Welfare,
Caterlng
Education &
Skills
Tralnlng
Total 2025
Employment Costs
Recruitment & DBS Checks
Freelance Tutors
External Staffing
Other Staff & Project Costs
Room & Venue hire
Rent & Service Charge
Ratas & Water
Light & Heat
Repairs & Renewals
Cleaning
FloorArea
Telephone
By Prq8cI
Travelling Expenses
By Proigct
Volunteer Expenses
By Prtii@ct
Student Expenses
By Project
Training
8y Prq8cI
Workshops
By Frqe¢l
Course Materials & Accreditation Costs By Projscl
Service User Welfare
By Project
Service User Equipment
Support Costs
Governance Costs
Staff fime
&aff fime
Staff Time
By Project
By ProigGE
36,250
857,806
2,813
32.675
7,584
1.841
13,185
81,083
6,277
24.628
4.912
4,074
5.600
995
1.594
21,615
9.498
2,000
11,790
6,031
894,056
2,813
32.675
7,584
1,841
13,185
81,083
6,277
24.628
4,912
4,074
5,600
995
4,026
21,615
9.498
2,000
11,790
6.031
FloorAr88
FloorArea
FloorArg8
FloorAffta
2,432
721
169.338
13,485
1,278,832
220,341
1,058,491
1,278.832
170,059
13,485
1,318,235
259,744
1,058.491
1,318,235
39,403
39.403
Restricted
Unrestricted
Total
39,403
Previous Year
Total 2024
Employment Costs
Recruitment & DBS Checks
Freelance Tutors
other Staff & Project Costs
Room & Venue hire
Rent & Service Char9e
Rates & Water
Light & Heal
Repairs & Renewals
Cleaning
Telephone
Travelling Expenses
Volunteer Expenses
Student Expenses
Training
3yPmject
Course Materials & Accreditation Cosls By Project
Food & Drink
By Pmfvct
Service User Welfare
By Project
Service User Equipment
8y Prolgcl
Support Costs
Govemance Costs
staff riffle
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
598,510
355,001
953.511
staff Time
Slam Time
$18ff Tirne
By Prtyacl
FloorATra
FloorAFP8
FIoDrArea
Floorkna
FloorAree
By Prtyécl
By Proiecl
By Prol8cI
500
1,000
3.047
8,690
30
113,146
12.246
933.723
578,722
35S,001
933,723
19,788
19,788
Restricted
Unrestricted
Total
19.788
Page 24

Docusign Eniielope ID.. 3350A040-C2E9485D-8EAg-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
10 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS
Governan¢•
Costs
Support Costs
Total 2025
Management & Admin Salaries
Computer Costs
Subscriptions
Minor Equipment
Printing, Post and Stationery
Book-keeping & Accountancy Support
Payroll Costs
HR Costs
Insurance
Interest Paid
Sundry
Depreciation
Audit & Accountancy
Bank Charges & Interest
TOTAL
staff Tim8
101,449
19,491
353
3,563
4,551
4,804
3,357
2,790
3.907
59
2,071
23.664
6.862
108,311
19,491
353
3,563
4.551
4,804
3,357
2,790
3,907
59
2,071
23.664
5,850
773
183,544
DI￿GE
Dired
Direci
DI￿¢t
Dffr8Ct
r&¢t
Direct
D1￿cl
Dirsd
rect
Dltsct
Govemance
5,850
773
13.485
Govomance
170,059
Restricted Funds
Unrestricted Funds
Total
721
169,338
170.059
721
182,823
183.544
13.485
13,485
Governance
Cost5
Previous Year
Support ¢o$t5
Total 2024
Management & Admin Salaries
Computer Costs
Subscription5
Minor Equipment
Printing. Post and Slalionery
Book-keeping
Payroll Costs
HR Costs
Insurance
Publicity
Sundry
Depreciation
Audit & Accountancy
Bank Charges & Interest
TOTAL
Slaff Tim8
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
794
125,392
Direct
DNreGt
Dir&ct
Dir8Ct
Dir8Ct
Dirnct
Dirnct
Direct
Dlrect
D￿8¢t
Govem8n¢e
5,378
794
12,246
Govemance
113.146
Restricted Funds
Unrestricted Funds
Total
86.772
26,374
113,146
86,772
38,620
125,392
12,246
12,246
Included within audit and accountancy is £4,260 (2024 £3,990) relating to the audil of the charity's accounls.
No other fegs are payable to the auditors.
Page 25

Docusign Envelope ID.. 3350A040_C2E94850_8EA9_A3499B8E6D76
back on track >
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11 STAFF COSTS
2025
2024
Wages and Salaries
Social Security Costs
Pension Costs
897.457
83,248
47,191
1,027,896
661,581
56,430
29,903
747,914
No employee eamed £60.000 per annum or more.
Neither the Chair nor any other directors received any remuneration for their services or pension
contribution during the year.
The charity considers its key staff comprises the Chief Executive, Deputy Chief Executive and two Service
Managers. The remuneration, including employers NICS and pension contributions, of key staff in the year was
£196,96712024 £140,132) The average number of employees during the year, excluding directors and voluntary
staff wa5..
Management, Teaching & Administratlon
29
26
12 TRUSTEES. REMUNERATION AND EXPENSES
No remuneration has been paid or is due lo be paid to any of the directors In respect of the period. No
reimbursement of expenses has been made or is due to be made to any of the directors in respect of
the period.
13 FIXED ASSETS
Leasehold
Plant &
Improvements Equipment
Total
COST
At 1 April 2024
Additions
Disposals
Al 31 March 2025
164,247
4.133
95,936
11.648
260.183
15,781
168,380
107,584
275,964
DEPRECIATION
At 1 April 2024
Provided in the year
Disposals
At 31 March 2025
127,680
9,454
59,657
14,210
187,337
23,664
137.134
73,867
211,001
NET BOOK VALUE
Al 31 March 2025
At 31 March 2024
31,246
36,567
33,717
36,279
64,963
72.846
14 STOCK
2025
2024
At lower of cost and nel realisable value
200
200
15 DEBTORS & PREPAYMENTS
2025
2024
Trade Debtors
Accrued Income
Prepayments
108.997
174,767
7,443
291.207
173,751
117.456
291.207
1,983
37,339
11.511
50,833
6,777
44.056
50,833
Restricted
Unrestricted
Page 26

Docusign Envelope ID". 3350A040-C2E94850_8EA9_A349988E6D76
back on track >
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
16 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade Creditors
Social Security and Other Taxes
Accnjals
Deferred Income
7,474
22,415
12,301
214,799
256,989
216,799
40,190
256,989
24.373
15,001
28,309
37,507
105.190
29,174
76.016
105,190
Restricted
Unrestricted
17 DEFERRED INCOME
Deferred income comprises grants in advance.
Balance as at 1st April
Amount released to income eamed from charitable activities
Amount deferred in year
Balance at 31 st March
2025
2024
37,507
95,307
137,5071 {93,6331
214.799
35.833
214,799
37,507
18 ANALYSIS OF CHARITABLE FUNDS
Balance at
01-Apr-24
Balance at
Outgoing 31-Mar.25
In¢oming
Transfers
R•stri¢ted Revenue..
GM Integrated Rehabilitation Service
IRS Welbeing & Integration Service-
se￿iCe User Fund
GMCA- Creating Changè
GMCA- Inclusive Employment
The Albert Gubay Charitable Foundation
National Lottery - Awards for All
Acting on Impulse donation
Austin & Hope Pilkington Trust
Manchester Guardian Society Ch. Trust
Historic England
Oglesby Charitable Trust
MCC- Work Club
Gr Manchester Walking Fund
CRH Charitable Trust
Dowager Countess Eleanor Peel Trust
The Edward Holl Trust
MMU Construction
R8vision
Henry Smith Charity
Capital..
Gr.Manchester Combined Authorities
The Grand TrLtst
Help the Homeless
Gr Manchester Combined Auth - welfare
The Clothworkers, Foundation
GM Integrated Rehabilitation Servicè
GMCA- Creating Change
Beatrice Laing Trust
7,018
(5,3731
11.6451
1207)
5,786
96,521
6,039
35.000
2,477
18.000
1,250
2.432
9.618
17.053
6,600
1,494
5,356
5,000
2,128
723
10,000
40,000
15,5791
195,9721
16,0391
135.0001
12.1021
{2.3431
(1,7941
375
18.000
11,2501
(2,4321
(9.6181
117,0531
{6,6001
17781
{5,356)
{5,0001
{2.128)
12141
{10,000)
(40,000)
716
509
8,418
13,179
1,465
2,387
7,530
13,044
(1,403)
(2,636)
1732)
(1,685)
{2,470)
(3,933)
7,015
10,543
733
702
5,060
14.484
2,343
119
58.805
5,373
2,343
238
53,072
119
259.744
265,477
Unrestrlcted..
General Funds
Designated Funds - expansion of service
Designaeed Capital Funds
270,103
1.146.445
{66,7611 (1,092.013}
60,000
6.761
257.774
60,000
24.084
341.858
400,663
26.705
296.808
349.880
9.382
{1.101,3951
1.361,139
1,146,445
1,411,922
Page 27

Docusign Envelope ID.. 335OA040_C2E94850-8EA9_A3499B8E6D76
back on track >
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
18 ANALYSIS OF CHARITABLE FUNDS CONT..
Previous Year
Balance at
01-Apr-23
Balance at
31-Mar-24
Incoming
Transfers
Outgoing
Restricted Revenue..
GM Integrated Rehabilitation Service
Changing Futures
The Albert Gubay Charitable Foundation
National Lottery- Cost of Living
UKH Foundalion
National Lottery- Reaching Communities
National Lottery - Awards for All
Shears Foundation
Postcode Neighbourhood Trust
Donations - café
Oglesby Charitable Trust
IRS Service User Fund
MCC- Work Club
Gr Manchesterwalking Fund
Schreier Foundation
The Edward Holt Trust
GMCVO- Trauma
Just Life
Henry Smith Charity
Live Life lo the Full
Evan Cornlsh Foundation
Capital..
Gr.Manchester Combined Authorities
The Grand Trust
Help the Homeless
Gr Manchester Combined Auth - welfare
The Clothworkers, Foundation
GM Integrated Rehabilitation Service
Beatrtce Laing Twst
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
5.727
2,467
9,560
40,000
2,400
7.584
{13,044} 1325,0221
(47.252}
{17,500)
140,000)
(5.0001
18,6861
(9.9361
{5,500)
{10,000)
(1,241)
116,556)
(8,7211
(7,1001
(1,9791
(2,000)
15.918)
(2,467)
(9,5601
(40,0001
{2,400)
{7.584)
7,018
(2071
191
12.960
15,814
2.197
4,072
(4,542)
{2,6351
1732)
{1,685)
{2,470)
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
Designated Capital Funds
250.205
12,971
263,176
299,315
440,284
(27,061) 1393,3251
27,061
13,327
406.652
993,256
270.103
26,705
296,808
349.880
440.284
1,043,821
Total Funds
Transfers
Transfers to Ihe designated capital fund a￿ due to capital grants
belng spent. See designated capital funds note ovedeaf.
Purpose of Restricted Funds:
GM Integrated Rehabilitation Service
IRS Welbeing & Integration Setvice-
Setvice User Fund
GMCA- Creating Change
to provide specialised support and therapy
GMCA- Inclusive Employment
to support people facing Multiple disadvantaga into employment
The Albert Gubay Foundation
towards the catering project
National Lottery - Awards for All
towards education courses
Acting on Impulse donation
towards a performing arts project
GMCA Multiply
towards a project providing maths education and qualifications
Austin & Hope Pilklngton Trust
towards the catering prolect
Manchester Guardian Society Ch. Trust tOW8rds the catering project
Historic England
towards the untold stories of urban parks
towards a rehabilitation service5
to asslsl service Users wth items and experiences promoting welfare
Page 28

Docusign Envelope ID.. 335OA040.C2E9485D_8EAg_A3499B8E6D76
back on track >
BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEE)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Purpose of Restricted Funds:
Oglesby Charitable Trust
towards the Learner Enrichment Coordinator role
MCC- Work Club
towards a work club
Gr Manch8st8r Walking Fund
towards walking for wellbeing
CRH Charitable Tfust
towards learning for wellbeing
Dowager Countess Eleanor Peal Trust towards wellbeing courses
The Edward Holl Trust
towards funding a progression l employabilily projecl
MMU Construction
towards construction skills
Revision
towards ernploymenl support
Henry Smith Charity
core funding
Gr. Manchester Combined Authorities
towards capital and related costs to make the centre Covid saf8
and towards a welfare room
towards capital costs
towards capital costs
towards catering equipment
towards café fumiture
towards a catering project
This fund is fully spent. The balance represents the book value of
assets still to bg d8precialed in line with normal accounting practice.
The Grand Trust
The Clothworkers Foundation
Beatrice Laing
Help the Homeless
Shears Foundation
Designated Capital Funds
19 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrnstricto Restricted
d Funds
Funds
Unrostricted Restricted
Funds
Funds
Total 2025
Total 2024
Tangible Fixed Assets
Current Assets
Curtrent Liabilities
Net Assets at 31 March
22,774
359,275
40,191
341,858
42.189
109.454
92,838
58,805
64,963
468,729
133,029
400,663
26,587
346.237
76,016
296,808
46.259
35,987
29,174
53,072
72.846
382.224
105,190
349,880
20 CONSTITUTION
Th& company is limited by guarantee and does not have a share capital. In the event of a winding up
all members (the truslees under the governing documents) have agreed have agreed to contribute an
amount not exceeding £1.
21 CAPITAL COMMITMENTS
Contracted but not provided for
10,879
4,343
22 OPERATING LEASE COMMITMENTS
The total future lease payments under non-canc6llabl8
operating leases are..
Land and
Buildings
2025
Equipment
2025
Total
2025
2024
Within one year
Between 2 - 5 years
After 5 years
1,625
2.843
122,220
268,275
42.000
432.495
123,845
271,118
42.000
436.963
78,399
180,495
4,468
258.894
A 6 year lease in respecl of the propety on the 4th floor Swan Buildings, Manchester. was signed on 25th
June 2021. In addition to the rent a service charge is also payable and averages £14,900 p.a.
A new 6 year lease in respect of the propety on the 3rd floor al Swan Buildings, Manchester, is effective from
1 st April 2025.
Page 29

Docusign Env81ope ID.. 3350A040-C2E9485D-8EA9-A3499B8E6D76
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BACK ON TRACK MANCHESTER LTD.
(COMPANY LIMITED BY GUARANTEEI
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
23 ULTIMATE CONTROLLING PARTY
The company is under th6 conlrol of the Board of Management. The person with significant control is
Gillian Patricia Drakeford.
24 FINANCIAL INSTRUMENTS
The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments.
Basic financial instruments are initially recognised on a transaction value and subsequently measured at their
value with the exception of bank loans which are subsequently measured at an amortised cost using the
effective interest method.
25 POST BALANCE SHEET EVENTS
There are no significant post balance sheet events that the trustees consider would have an impact on the
financial statements as presented.
Page 30