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← Rochdale Gateway Leisure Limited

2025-04-05-accounts

REGISTERED COMPANY NUMBER: 02774692 (England and Wales) REGISTERED CHARITY NUMBER: 1048950

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

FOR

ROCHDALE GATEWAY LEISURE LIMITED

TC Group Statutory Auditors Park House 200 Drake Street Rochdale Lancashire OL16 1PJ

ROCHDALE GATEWAY LEISURE LIMITED

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 10
Report of the Independent Auditors 11 to 13
Statement of Financial Activities 14
Balance Sheet 15
Cash Flow Statement 16
Notes to the Cash Flow Statement 17
Notes to the Financial Statements 18 to 26
Detailed Statement of Financial Activities 27 to 28

ROCHDALE GATEWAY LEISURE LIMITED

REFERENCE AND ADMINISTRATIVE DETAILS FOR THE YEAR ENDED 5 APRIL 2025

TRUSTEES A P Collinson S Ellis (resigned 1.10.24) N Wood (resigned 2.4.25) M S Roe H A Choudhury P Duffy U U Nisa (resigned 1.10.24) D R Bottomley (appointed 2.4.25) S M Jennings (appointed 28.11.24) K L Wilkinson (appointed 28.11.24) COMPANY SECRETARY H A Choudhury REGISTERED OFFICE 2 Kenion Street ROCHDALE Lancashire OL16 1SN REGISTERED COMPANY NUMBER 02774692 (England and Wales) REGISTERED CHARITY NUMBER 1048950 AUDITORS TC Group Statutory Auditors Park House 200 Drake Street Rochdale Lancashire OL16 1PJ CHIEF OFFICER Helen Storey (retired June 2024 as interim CEO) David Oglaza (appointed September 2024) BANKERS National Westminster Bank Plc Rochdale Branch Town Hall Square Rochdale Lancashire OL16 1LL

Page 1

ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

The objects of the charity are:

To provide or assist in the provision of facilities for recreation and other leisure-time occupation, in the interests of social welfare, for persons resident in the North West of England, who have the need of such facilities by reason of their learning disabilities or their social and economic circumstances, with the object of improving their conditions of life.

To promote any charitable purpose for the benefit of persons in the North West of England and the neighbourhood thereof, who have learning disabilities.

To meet directly the needs of people with learning disabilities, their families, carers, and friends, by their involvement at all levels throughout the organisation in the decision making process.

To actively promote the rights of all individuals, whatever the type or degree of disability to be respected and involved as equal members of society.

To provide a facility for other organisations and groups who wish to include people with learning disabilities in their activities.

To raise awareness of the positive contribution of people with learning disabilities within the community.

The charity has the general aim of contributing to the quality of life of people with learning disabilities, their families and carers, of the Borough of Rochdale, and neighbouring boroughs, by expanding their horizons through the provision of exciting, challenging and accessible services.

The main objective for the year continues to be providing facilities and opportunities for people with learning disabilities and their families and carers in the interest of their social welfare, and developing services to meet the continuing needs identified.

The following strategies have been adopted in order to further the charity's principal objectives:

  1. Provision of respite care through holidays, activity programmes and an Outreach service to increase the individual's range of experiences and give families and carers a break.

  2. Provision of day time opportunities, Strive (previously EDI and Libra which have amalgamated), ALPS, Muskaan, New Vision and Activities programmes, and Harry Smith Social Club, for people with learning disabilities to participate in a range of activities based on their individual needs and wishes.

  3. Provision of a Short Break Respite Service and a Residential Service at Millgate House.

  4. Provision of a community centre for general use by the beneficiaries.

  5. Provision of various educational and leisure/training opportunities.

  6. Provision of a social club for adults with learning disabilities.

  7. Provision of a café to provide refreshments, meals, and buffet service, run by people with learning disabilities and support staff.

  8. Provision of an Outreach Service and Home Care Service to provide support in service users' homes or in the community.

Ensuring our work delivers our aims

We review our aims, objectives and activities each year. This review looks at what we have achieved and the outcomes of our work in the previous 12 months. The review looks at the success of each key activity and the benefits they have brought to those groups of people we are set up to help. The review also helps us ensure our aim, objectives and activities remain focused on our stated purposes. We have referred to the guidance contained in the Charity Commissioner's general guidance on public benefit and the Code of governance when reviewing our 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.

Page 2

ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

OBJECTIVES AND ACTIVITIES

Public benefit

We have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

How our activities deliver public benefits

Our main activities and who we try to help are described above. All our charitable activities focus on the assistance of those with learning disabilities and are undertaken to further our charitable purposes for the public benefit.

Who used and benefited from our services?

Our objects and funding limit the services we provide to those resident in the North West of England. The charity is committed to equal access to its services.

Page 3

ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

ALPS

A day service for adults with learning disabilities, running from Monday to Friday. This group is very active and fills the week with projects, trips out and in house activities. The ALPS Group also provides service users and members of the public with a light stimulation activity. The ALPS group pride themselves in organising themed activity days which includes joint group ideas with the involvement of people attending the service, staff, and families, sourcing materials, and also making the required items for the chosen theme such as the Christmas play, Halloween, Eid, and other festivals.

STRIVE

Strive is a successfully run day service which was established in 1995 (then named as EDI) for adults who have profound and multiple disabilities. On the 16th of October 2016 the LIBRA service was developed due to the demand for services for people with disabilities. It was based in the main Gateway Centre, but with increasing demand for the service and popularity the service was renamed as STRIVE and moved to Lincoln Street. The STRIVE service provides individuals with activities and trips out, a light stimulation room, two changing rooms with overhead hoists and a quiet room.

MUSKAAN

This is a single sex service which provides day-time activities for a group of predominantly, but not exclusively, South Asian ladies. The success of this project has been recognised and has increased to 5 days per week for some of the young women, giving them opportunities for new experiences. Work is steered towards the needs identified of the individuals in the group. The service liaises excellently with families and carers creating a strong foundation based on trust and understanding.

NEW VISION

Rochdale Gateway Leisure Ltd (RGLL) took over the service in May 2017 from Together Trust. Since taking over RGLL have had new service users joining from both Oldham and Rochdale Borough. New Vision have a lot of lovely individuals attending the service and are hoping to welcome many more.

It has been a challenging and rewarding time for New Vision, but plans to buy the building have moved to near completion during the financial year.

New Vision employs and develops apprentices into fully fledged support workers.

OTHER SERVICES include-

HARRY SMITH SOCIAL CLUB

A safe and enjoyable environment for people with learning disabilities to socialise. Funding is re-invested into activities and equipment for the Club. The club has a regular attendance ranging from 80 to 120 people. The club has a pool of staff including volunteers who are committed in providing a safe and enjoyable social activity on Friday evenings. The club offers various social themed nights such as bingo, best dancer competitions, play your cards right, 70s, 80s, 90s nights.

MILLGATE RESPITE SERVICE

There is a respite provision for both male and female service users with learning disabilities. Millgate House Respite Service provides a 24-hour staffed short term support service for people over the age of 19 who have a learning disability. The service provides respite to families and carers to enable them to maintain their role as carers.

The service has provision to offer 8 bedrooms and currently Millgate house offers permanent residential placement to four people.

Millgate House provides disabled access and facilities, accessible jacuzzi bath, profile and electric beds, ceiling track hoists and accessible wet rooms.

RAINBOWS CAFÉ

Rainbow cafe provides a café service and is the 'social hub' of the Gateway Centre. The cafe supports volunteers and workers who have learning disabilities. Rainbows Café receives no funding and is completely self-financing.

The café continues to achieve 5-star ratings for food hygiene.

GENERAL ACTIVITIES

Some activities have been running since we opened in 1992. Activities range from social, fitness, educational, and vocational.

Rochdale Gateway Leisure Limited has a fully accessible building ensuring activities are accessible and open to all.

Social or programme related investments

Each project works within its budget but allows opportunities for development of individuals through activities and individualised budgets and schemes.

Page 4

ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

Volunteers contribute by providing invaluable support to various projects. These include the Harry Smith Social Club and Day services.

Fundraising activities

The charity does not have any professional fund raisers. The services raise money for themselves in donations from service users and their families and the staff.

Page 5

ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

ACHIEVEMENTS AND PERFORMANCE

Review of activities and achievements

In 2024/2025, Rochdale Gateway Leisure continued to provide another 32 years of empowering people with learning disabilities within the community.

Training

The organisation again ran successful training throughout the year using online and face to face mediums. Training included Moving and Positioning, Positive Behaviour Management, Fire Safety, Medication, Autism Awaremeness, First Aid, Food Hygiene, Rebound Therapy, Safeguarding, Epilepsy Awareness, Oral Health, PEG, Oliver McGowan and NVQ levels 2 to 4 in Care.

STRIVE

Some of the activities carried out in Strive include:

Music sessions; movement to music; armchair exercise; Eyegaze (an interactive screen for users to engage and take part in games and activities controlled by their eye movement); Light stimulation and multi-sensory activities; movie sessions; spa sessions (foot spa, massage); arts & crafts; baking; story time; board games; bingo; giant floor games (Jenga, Snakes and Ladders, Play your cards right) and Sports (adapted sessions) and Rebound.

Some of the arranged visits that Strive attended:

Farm animals, circus skills, drumming, music and Zumba.

Some of what Strive accessed in the community:

Local walks, trips out (parks, petting farms. nature reserves, interactive museums, multi-sensory centre, Southport, Manchester airport, cinema, circus skills, Sports4All, accessible cycling sessions, ten pin bowling, Crazy Golf, sports, cafes/refreshments, animal parks/petting/zoo, animal experience days, shopping trips, accessible sailing, accessible climbing.

ALPS

ALPS enjoyed in-house activities including cricket, football, parachute, ball games, arts & crafts, massage & beauty, light stimulation, science projects, jigsaws, cook & eat, board games, computers, Xbox and drives out.

NEW VISION

New Vision worked on several projects with all staff and service users' being involved in, such as maintaining the greenhouse, planting, and growing vegetables. Service users enjoyed the upkeep of this project and seeing the vegetables grow, picking them and preparing them for their lunch. They also planted flower seeds creating their own hanging baskets and potted flowers.

New Visions continued to provide a much-valued service since it transferred from The Together Trust to RGLL, and interest in the service continues from Rochdale Council providing referrals. It has been another nice rewarding year for everyone at the New Vision and the purchase of the building is almost complete.

MUSKAAN

The Muskaan service continues to employ apprentices and develop them into fully qualified support workers.

In March 2023 an existing staff member was promoted to Lead Support for Muskaan, and the previous lead support was promoted to Service Manager for the Muskaan and ALPS services. Both have continued to flourish in their roles which have become permanent.

The groups come together regularly and enjoy sharing activities, such as Zumba, Bingo and more. Muskaan continue to run their own tuck shop to raise funds for activities.

Muskaan yet again organised a lovely Eid party at Gateway. All the services made a special effort to attend and it was a great success! We look forward to our next party.

Muskaan staff and service users regularly attend the Service User Forums and feedback to other services, and are kept up to date with things that are going on in the community for people with learning disabilities.

The future plan for Muskaan to have its own base had to be put on hold due to financial constraints. There are plans to develop another Muskaan service in Oldham.

DAY SERVICES

RGLL are continuing to be prudent in the recruitment of staff to keep staffing costs as low as possible. Rochdale Council now only pay providers when service users attend, this is having a detrimental impact on the charity's finances and all endeavors are being undertaken to mitigate losses.

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ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

ACHIEVEMENTS AND PERFORMANCE

THE HARRY SMITH SOCIAL CLUB

The Harry Smith Social Club continues to thrive. The club has a regular attendance ranging from 80 to 120 people, and has a pool of staff including volunteers who are committed in providing a safe and enjoyable social activity on Friday evenings.

MILLGATE RESPITE SERVICE

The Respite service is thriving with increasing attendances and referrals.

Respite has now built a strong foundation with the neighbouring boroughs of Rochdale, Lancashire, Oldham and Bury and is receiving referrals for placement so increasing revenue. We have more interest from staff who work within other Gateway services to take up the shifts forming good staff working relationships and synergy.

A new Registered Manager was appointed in September 2024 who works with the Director of Operations and Services to develop the service further.

A great deal of refurbishment was undertaken during the year which reduced the level of attendance. Once the work was complete bookings began in earnest.

The digital way of care planning and recording is going to be the future way of care plans for individuals. Gateway will be using the Nourish system to move towards digital care plans, which will offer on the go, quick and easy solutions to recording care notes and accessing residents' care plans. It's effectively a digitised version of your typical paper notes that can be accessed via a mobile app and this will become a requirement of the CQC. Work began to install Nourish during the financial year.

The Respite and Home Care annual CQC inspections were still being conducted remotely online, although face to face visits have recommenced within the sector. A 'Good Standard' outcome has been maintained by the services.

Rainbows Café

Rainbows Café remains the social hub of the Gateway Centre. During the year an apprentice joined the café and has become a valued member of the team.

Employment of disabled people

New volunteers are being employed by the Harry Smith Social Club who may have physical or learning disabilities, and plans are to offer positions in Rainbows Café, and the day services. The charity offers volunteering roles to individuals.

FINANCIAL REVIEW

Financial position

The results for the year are set out on pages 14 to 26 of the financial statements.

The financial position of the charity as at 5 April 2025 was showing:-

£ Unrestricted funds 368,770 Restricted funds 139,446 _ Total funds 508,216

The principle funding of the charity is from service users personal budgets via the Local Authority.

At 5 April 2025, Rochdale Gateway Leisure had free reserves of £223,560 (2024 - £450,075).

Investment policy

The trustees have considered the most appropriate policy for investing funds and have found that a building society or bank deposit account would meet their requirements.

Reserves policy

To manage financial risks it is a policy of the charity to maintain unrestricted funds at a level which equates to approximately 3 to 6 months unrestricted expenditure. This provides enough funds to cover management, administration and support costs The Trustees have determined that the current level of unrestricted reserves is appropriate.

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ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

FINANCIAL REVIEW

Going concern

The trustees considers that there are no material uncertainties about the Charity's ability to continue as a going concern.

New referrals and enquiries about possible new service users are being made from the local authority and neighbouring boroughs. In future years, the trustees are making improvements to help mitigate the risks to the charity by diversifying income streams.

FUTURE PLANS

David Oglaza was appointed CEO in September 2024, bringing with him extensive knowledge of organisational change and development gained from his Citizens Advice Charity background. Plans were immediately put into action with the respite building being brought up to better modern standards. The New Vision building was given a face lift and the roof was repaired pending the purchasing of the building so creating a better environment for both service users and staff.

The plan for respite is to aim for much increased occupancy so realizing the potential of the service and meeting the local demand for its services.

Day services will be developed, especially at New Vision in Shaw. In addition to this, it is planned to develop a female only Muskaan Service running from the New Vison building in Shaw aimed at the Oldham South Asian Community.

There are plans to develop the Outreach Service, funding is planned to be secured so that activities can be developed to provide services dedicated to the hard to reach neurodiverse community.

EXCEPTIONAL COSTS

During the year finance was expended above the usual repairs and maintenance of buildings to bring them back to standard. The outlay will be beneficial for the charity for more than one twelve month period. This outlay included a new roof for the Strive Day Service building of £18,000, decorating and remedial work at the New Vision Day Service building of £17,000 and repairs and improvements at Millgate House of £51,500.

Aashiyana Asian Carers Group

The charity's Aashiyana Carers Group has been missed by its beneficiaries following funding being ceased by Rochdale Council. It is planned to seek alternative funding to provide a service for the carers from Rochdale Gateway Centre again.

Moving forward the new chief officer's plan includes sourcing funding to secure the return of the Aashiyana Carers Group.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Rochdale Gateway Leisure Limited is a private company limited by guarantee (registered in England and Wales) governed by its Memorandum and Articles of Association dated 24th of November 1992 and amended to allow for current governance arrangement on 29th June 1995. The Memorandum of Association was amended on the 20 July 2015 to expand the opportunities from the Rochdale borough, to the North West of England.

Rochdale Gateway Leisure Limited is registered as a Charity with the Charity Commission. Anyone over the age of 18 can become a member of the company, each member guarantees to pay £1 on the winding up of the company.

Recruitment and appointment of new trustees

The Directors, who are the trustees, are appointed by the members in the general meeting and are collectively known as the Board. At each AGM, one third of the Directors retire by rotation, the longest in office are eligible for re-election. Other than a retiring trustee, the only people eligible for election as trustees are those either nominated by the Board or member giving not less than 5 and not more than 21 days written notice of a nomination.

The Board has the power to co-opt trustees, but such people only hold office until the AGM, and do not count in determining those retiring by rotation, but are eligible for election if nominated in accordance with the normal rules.

The trustees who served during the year, together with any changes up to the date of approving this report are listed on page 1.

Organisational structure

The Management Committee are in overall control of the Charity, and various sub committees monitor the individual activities. All the committees meet on a regular basis between 4 and 8 weeks. The day to day management is undertaken by paid employees who report to the various committees (steering groups) in which trustees are involved. Lead members of staff report back to the trustees.

The process of setting the key management personnel salaries involves looking at the bench marking of similar charities/third sector organisation, and also the work undertaken, qualifications and experience of key staff personnel, in line with the income of the Charity. The salaries are ratified by the Trustees.

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ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

Induction and training of new trustees

New trustees undergo an orientation day to brief them on their legal obligations under charity and company law, the content of the Memorandum and Articles of Association, the committee and decision making processes, the business plan and recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Working partnerships

The charity has working partnerships with Rochdale Borough Council, Learning Disabilities Partnership Board, RBC Provider Forum, Learning and Skills Council, Rochdale Training Association, Action Together, Oldham Borough Council and Bury Council. These partnerships serve in meeting the requirements of the services the charity provides, and promoting its objectives.

Benchmarks

Rochdale Gateway continues to be a successful employer, an outperforming place to work, and having a clear commitment to sustainability.

A CQC- Care Quality Commission rating good for respite

Risk management

The major risks, to which the charity is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks.

These include:-

  1. Regular review of the risks the charity may face;

  2. The establishment of systems and procedures to mitigate those risks identified in the plan;

  3. The implementation of the procedures designed to minimise any potential impact on the charity should those risks materialise.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Rochdale Gateway Leisure Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).

Under company law the trustees must not approve the financial statements unless they are satisfied that they 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 those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

AUDITORS

The auditors, TC Group, will be proposed for re-appointment at the forthcoming Annual General Meeting.

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ROCHDALE GATEWAY LEISURE LIMITED

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 19 November 2025 and signed on its behalf by:

K L Wilkinson - Trustee

Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROCHDALE GATEWAY LEISURE LIMITED

Opinion

We have audited the financial statements of Rochdale Gateway Leisure Limited (the 'charitable company') for the year ended 5 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement 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 (United Kingdom Generally Accepted Accounting Practice).

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical 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 statements, we have concluded that the trustees' use of the going concern basis of accounting 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 that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees 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 trustees are responsible for assessing the charitable 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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROCHDALE GATEWAY LEISURE LIMITED

Our responsibilities for the audit of the financial statements

We have been appointed as auditors under Section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

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 a Report of the Independent Auditors that includes 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. 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. Irregularities, including fraud, are instances of non-compliance with laws and regulations.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

-the engagement partner ensured that the engagement team collectively 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 commercial knowledge and experience of charities;

-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 charity, including the Charities Act 2011and Companies Act 2006 and

-we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence where necessary,

-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 assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding 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 and

-considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

-performed analytical procedures to identify any unusual or unexpected relationships;

-tested journal entries to identify unusual transactions;

-assessed whether judgements and assumptions made in determining the accounting estimates 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 were not limited to:

-agreeing financial statement disclosures to underlying supporting documentation;

-enquiring of management as to actual and potential litigation and claims; and

-reviewing correspondence with HMRC.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors.

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REPORT OF THE INDEPENDENT AUDITORS TO THE TRUSTEES OF ROCHDALE GATEWAY LEISURE LIMITED

Use of our report

This report is made solely to the charitable company's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable company's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

TC Group Statutory Auditors Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 Park House 200 Drake Street Rochdale Lancashire OL16 1PJ

19 November 2025

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ROCHDALE GATEWAY LEISURE LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 5 APRIL 2025

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Charitable activities
3
Charitable activities
Other income
Total
EXPENDITURE ON
Charitable activities
4
Charitable activities
NET INCOME/(EXPENDITURE)
Transfers between funds
15
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
41,201
1,802,381
-
1,843,582
2,067,126
(223,544)
(4,972)
(228,516)
597,286
368,770		 Restricted
funds
£
29,624
-
-
29,624
31,804
(2,180)
4,972
2,792
136,654
139,446		 2025
Total
funds
£
70,825
1,802,381
-
1,873,206
2,098,930
(225,724)
-
(225,724)
733,940
508,216		 2024
Total
funds
£
25,258
1,610,729
236
1,636,223
1,575,096
61,127
-
61,127
672,813
733,940

The notes form part of these financial statements

Page 14

ROCHDALE GATEWAY LEISURE LIMITED

BALANCE SHEET 5 APRIL 2025

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
106,010
CURRENT ASSETS
Debtors
12
154,713
Cash at bank and in hand
178,636
333,349
CREDITORS
Amounts falling due within one year
13
(70,589)
NET CURRENT ASSETS
262,760
TOTAL ASSETS LESS CURRENT LIABILITIES
368,770
NET ASSETS
368,770
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
240
-
139,206
139,206
-
139,206
139,446
139,446		 2025
Total
funds
£
106,250
154,713
317,842
472,555
(70,589)
401,966
508,216
508,216
368,770
139,446
508,216		 2024
Total
funds
£
108,491
169,639
506,068
675,707
(50,258)
625,449
733,940
733,940
597,286
136,654
733,940

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 5 April 2025.

The members have not deposited notice, pursuant to Section 476 of the Companies Act 2006 requiring an audit of these financial statements.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been audited under the requirements of Section 145 of the Charities Act 2011.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 19 November 2025 and were signed on its behalf by:

K L Wilkinson - Trustee

The notes form part of these financial statements

Page 15

ROCHDALE GATEWAY LEISURE LIMITED

CASH FLOW STATEMENT FOR THE YEAR ENDED 5 APRIL 2025

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash (used in)/provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Sale of tangible fixed assets
Net cash used in investing activities
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning of
the reporting period
Cash and cash equivalents at the end of the
reporting period		 2025
£
(175,917)
(175,917)
(12,309)
-
(12,309)
(188,226)
506,068
317,842		 2024
£
80,725
80,725
(7,622)
3,237
(4,385)
76,340
429,728
506,068

The notes form part of these financial statements

Page 16

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 5 APRIL 2025

1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net (expenditure)/income for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Depreciation charges
Loss on disposal of fixed assets
Decrease in debtors
Increase/(decrease) in creditors
Net cash (used in)/provided by operations		 2025
£
(225,724)
14,550
-
14,926
20,331
(175,917)		 2024
£
61,127
12,870
174
9,410
(2,856)
80,725

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash At 6.4.24
£		 Cash flow
£		 At 5.4.25
£
Cash at bank and in hand 506,068 (188,226) 317,842
506,068 (188,226) 317,842
Total 506,068 (188,226) 317,842

The notes form part of these financial statements

Page 17

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Preparation of the accounts on a going concern basis

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from the date of authorising these financial statements. Whilst they are aware there is uncertainty in local authority and government funding they are confident they provide a much needed service at a value for money cost and are in regular contact with sponsoring local authorities to secure their on-going financial support.

Income

Turnover is the amount derived from the provision of goods/services, and stated after trade discounts, other sales taxes and net of Vat.

The accounts include income on the following basis:-

Grants received are recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Where income is subject to conditions that require fulfilment, donations and personal budgets, the income is credited over the period to which they relate.

Expenditure

Resources expended are included in the statement of financial activities on an accruals basis, inclusive of any V.A.T. which cannot be recovered.

Certain expenditure is directly attributable to specific activities and has been included in those cost categories. Certain other costs which are attributable to more than one activity are apportioned across cost categories on the basis of the directors' best estimate.

Governance costs are those incurred in connection with constitutional and statutory requirements.

Allocation and apportionment of costs

Costs are allocated dependent on the premises and services they relate to. The allocation of restricted expenses are in line with the restricted funds purpose. Costs which are not directly attributable to an activity are allocated on the trustees best estimate.

Current assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - 2.5% on cost Leasehold property improvements - 20% on cost Equipment - 25% on cost Fixtures and fittings - 15% on reducing balance Motor vehicles - 25% on reducing balance

Tangible fixed assets

At each balance sheet date, the Charity reviews the carrying amounts of its property, plant and equipment to determine whether there is any indication that any items of property, plant and equipment have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the assets, the Charity estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset is estimated to be less that its carrying amount, the carrying amount of the asset is reduced to its recoverable amount. Impairment loss is recognised as an expense immediately.

continued...

Page 18

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

1. ACCOUNTING POLICIES - continued

Current assets

Where an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount and would have been determined (net of depreciation) had no impairment loss be recognised for the asset in prior years. A reversal of an impairment loss is recognised as income immediately.

Debtors and accrued income

Debtors and accrued income are recognised in the period they relate to in line with the accruals basis.

Cash at bank and in hand

Cash at bank and in hand includes cash and cash held in a instant access bank account.

Creditors and provisions

Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Separate asset accounts are not maintained to represent each fund if a better return is obtained by consolidating the assets. However, there should always be sufficient net assets to represent the total funds and the assets should be readily accessible dependant on the fund involved. The directors intend that where a surplus is generated on unrestricted funds in any year, subject to any designation of the funds, the surplus should increase the general reserves which are available to fund the charity's future requirements should future funding not be available.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Significant judgements and estimates

In the process of applying the entity's accounting policies management have not made any judgements that would have a significant effect on the amounts recognised in the financial statements. No estimations have been made that would have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

2. DONATIONS AND LEGACIES

Donations
Grants - Revenue		 2025
£
38,201
32,624
70,825		 2024
£
3,428
21,830
25,258

continued...

Page 19

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

2. DONATIONS AND LEGACIES - continued

Grants received, included in the above, are as follows:

RMBC Covid grant
Action Together
RMBC Grant
National Lottery
Lancashire Council Grant
3.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Care Allowance
Charitable activities
Respite care income
Charitable activities
Rents receivable
Charitable activities
Café receipts
Charitable activities
Transport income
Charitable activities
Sundry income
Charitable activities
HSSC Income
Charitable activities
Service user and lunch
contributions
Charitable activities
4.
CHARITABLE ACTIVITIES COSTS
Charitable activities
5.
DIRECT COSTS OF CHARITABLE ACTIVITIES
Staff costs
Other operating leases
Insurance
Light, heat and water
Telephone
Publicity, Postage and stationery
Sundries
Rent
Cleaning and security
Repairs and maintenance
Training and subscription
Catering costs and food
Hygiene
Materials and activities
Motor expenses
Travel costs
Recruitment fees
Bad debts
Carried forward		 Direct
Costs (see
note 5)
£
2,058,745		 2025
£
-
10,000
-
19,624
3,000
32,624
2025
£
1,168,189
531,471
1,544
10,651
31,011
7,058
20,060
32,397
1,802,381
Support
costs (see
note 6)
£
40,185
2025
£
1,553,675
13,498
29,738
64,371
5,997
9,307
7,523
5,099
37,081
121,997
28,211
38,405
19,676
20,448
60,548
3,496
24,000
1,125
2,044,195		 2024
£
6,830
-
15,000
-
-
21,830
2024
£
1,084,790
440,820
1,058
63
30,608
4,815
19,923
28,652
1,610,729
Totals
£
2,098,930
2024
£
1,237,944
15,347
22,266
30,184
12,547
4,995
5,894
5,100
14,312
59,487
16,100
26,838
16,065
18,558
45,874
1,529
-
-
1,533,040

continued...

Page 20

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

5. DIRECT COSTS OF CHARITABLE ACTIVITIES - continued

Brought forward
Depreciation
Loss on sale of assets
SUPPORT COSTS
Finance
£
Charitable activities
1,864
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
Auditors remuneration
Depreciation - owned assets
Other operating leases
Deficit on disposal of fixed assets
Other non audit services - Accountancy
Other non audit services		 2025
£
2,044,195
14,550
-
2,058,745
Governance
costs
£
38,321
2025
£
5,500
14,550
13,498
-
2,600
-		 2024
£
1,533,040
12,870
410
1,546,320
Totals
£
40,185
2024
£
5,000
12,870
15,347
174
2,626
3,000

6. SUPPORT COSTS

7. NET INCOME/(EXPENDITURE)

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.

9. STAFF COSTS

Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Administration and support staff		 2025
£
1,406,357
103,925
43,393
1,553,675
2025
45		 2024
£
1,121,410
78,666
37,868
1,237,944
2024
44

No employees received emoluments in excess of £60,000.

The combined salaries of the Chief Officer and the Administration and Finance Manager were £97,580 in the year (2024 - £104,779).

The average number of staff, including part time staff has been calculated by using the full time equivalent hours of 37 hours.

continued...

Page 21

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

10.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
Restricted
funds
funds
£
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
10,258
15,000
Charitable activities
Charitable activities
1,610,729
-
Other income
236
-
Total
1,621,223
15,000
EXPENDITURE ON
Charitable activities
Charitable activities
1,571,321
3,775
NET INCOME
49,902
11,225
RECONCILIATION OF FUNDS
Total funds brought forward
547,384
125,429
TOTAL FUNDS CARRIED FORWARD
597,286
136,654
11.
TANGIBLE FIXED ASSETS
Leasehold
Freehold
property
property
improvements
£
£
COST
At 6 April 2024
193,433
21,505
Additions
-
-
At 5 April 2025
193,433
21,505
DEPRECIATION
At 6 April 2024
108,011
21,505
Charge for year
4,511
-
At 5 April 2025
112,522
21,505
NET BOOK VALUE
At 5 April 2025
80,911
-
At 5 April 2024
85,422
-		 Total
funds
£
25,258
1,610,729
236
1,636,223
1,575,096
61,127
672,813
733,940
Equipment
£
176,216
9,309
185,525
166,477
6,524
173,001
12,524
9,739

continued...

Page 22

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

11. TANGIBLE FIXED ASSETS - continued

COST
At 6 April 2024
Additions
At 5 April 2025
DEPRECIATION
At 6 April 2024
Charge for year
At 5 April 2025
NET BOOK VALUE
At 5 April 2025
At 5 April 2024		 Fixtures
and
fittings
£
42,096
1,200
43,296
37,640
847
38,487
4,809
4,456		 Motor
vehicles
£
103,844
1,800
105,644
94,970
2,668
97,638
8,006
8,874		 Totals
£
537,094
12,309
549,403
428,603
14,550
443,153
106,250
108,491

The company has a licence to occupy a property owned by Rochdale Metropolitan Borough Council provided it continues to use the property in furtherance of its charitable objectives.

12. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade debtors
Prepayments and accrued income
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Pension creditor
Accruals and deferred income		 2025
£
102,999
51,714
154,713
2025
£
19,201
-
254
1,191
49,943
70,589		 2024
£
103,091
66,548
169,639
2024
£
9,630
2,262
254
6,490
31,622
50,258

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

Within one year
Between one and five years
In more than five years		 2025
£
35,640
30,540
40,006
106,186		 2024
£
5,100
-
-
5,100

Other premises are leased from Oldham Council at a peppercorn rate.

continued...

Page 23

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

15. MOVEMENT IN FUNDS

At 6.4.24
£
Unrestricted funds
General fund
558,086
Designated fund
39,200
597,286
Restricted funds
Voluntary services
359
Aashiyana
40,853
Short Breaks
33,545
Minibus fund
1,237
Allocated transfers: Special care (EDI)
14,000
Allocated transfers - ALPS
20,000
Allocated services - Muskaan
8,000
Action Together
1,856
The ASDA Foundation
471
Strive - Everest Fund
1,333
RMBC Autism Co-Production Network
15,000
Action Together - Home from Hospital
-
National Lottery
-
136,654
TOTAL FUNDS
733,940
Net movement in funds, included in the above are as follows:
Unrestricted funds
General fund
Restricted funds
Minibus fund
The ASDA Foundation
Strive - Everest Fund
RMBC Autism Co-Production Network
Action Together - Home from Hospital
National Lottery
TOTAL FUNDS		 Net
movement
in funds
£
(223,544)
-
(223,544)
-
-
-
(1,237)
-
-
-
-
(305)
(240)
(5,426)
10,000
(4,972)
(2,180)
(225,724)
Incoming
resources
£
1,843,582
-
-
-
-
10,000
19,624
29,624
1,873,206		 Transfers
between
funds
£
(4,972)
-
(4,972)
-
-
-
-
-
-
-
-
-
-
-
-
4,972
4,972
-
Resources
expended
£
(2,067,126)
(1,237)
(305)
(240)
(5,426)
-
(24,596)
(31,804)
(2,098,930)		 At
5.4.25
£
329,570
39,200
368,770
359
40,853
33,545
-
14,000
20,000
8,000
1,856
166
1,093
9,574
10,000
-
139,446
508,216
Movement
in funds
£
(223,544)
(1,237)
(305)
(240)
(5,426)
10,000
(4,972)
(2,180)
(225,724)

continued...

Page 24

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

15. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 6.4.23
£
Unrestricted funds
General fund
508,184
Designated fund
39,200
547,384
Restricted funds
Voluntary services
359
Aashiyana
40,853
Short Breaks
33,545
Minibus fund
1,589
Allocated transfers: Special care (EDI)
14,000
Allocated transfers - ALPS
20,000
Allocated services - Muskaan
8,000
Action Together
4,909
The ASDA Foundation
601
Strive - Everest Fund
1,573
RMBC Autism Co-Production Network
-
125,429
TOTAL FUNDS
672,813
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
1,621,223
Restricted funds
Minibus fund
-
Action Together
-
The ASDA Foundation
-
Strive - Everest Fund
-
RMBC Autism Co-Production Network
15,000
15,000
TOTAL FUNDS
1,636,223		 Net
movement
in funds
£
49,902
-
49,902
-
-
-
(352)
-
-
-
(3,053)
(130)
(240)
15,000
11,225
61,127
Resources
expended
£
(1,571,321)
(352)
(3,053)
(130)
(240)
-
(3,775)
(1,575,096)		 At
5.4.24
£
558,086
39,200
597,286
359
40,853
33,545
1,237
14,000
20,000
8,000
1,856
471
1,333
15,000
136,654
733,940
Movement
in funds
£
49,902
(352)
(3,053)
(130)
(240)
15,000
11,225
61,127

continued...

Page 25

ROCHDALE GATEWAY LEISURE LIMITED

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 5 APRIL 2025

16. EMPLOYEE BENEFIT OBLIGATIONS

The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £43,393 (2024- £37,868).

Included in creditors for pension contributions not paid over amounted to £1,191 (2024 - £6,490).

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2025.

18. DESIGNATED FUNDS

The directors decided to transfer reserves from unrestricted funds to specific designated funds in 2011. These designated funds will remain available to meet the costs of redundancy should fundamental funding be withdrawn.

19. RESTRICTED FUNDS

The Voluntary Service provided volunteering opportunities for people with learning disabilities and provided opportunities for those wishing to volunteer within disability services including 2's company and 1 to 1 friendship service. The service has currently been suspended due to a lack of specific funding.

Aashiyana Asian Carers Group is a support group for Asian carers of people with disabilities, which meets once a month to exchange information, involve carers in activities and offer training. The group is funded via Carers Grant Funding, Carers Resource Centre.

The Short Breaks project (formally Saturday project) provides respite care for the full-time carers of children and young adults with learning disabilities. Funding was provided by Rochdale Metropolitan Borough Council via the carers grant. This funding ceased in the year ended 5th April 2017. A Short Breaks Service is now running for Thursday Evenings.

Minibus fund - relates to funds being received to purchase a new minibus. A minibus was purchased in the year 2015 and the fund was being reduced by the depreciation charge. This minibus was sold in the year ended March 2024 and the balance was spent in the year on minibus transport in line with the restricted guidelines.

Action Together - these grants were received in the year ended April 2022 to support the Thursday Evening Club and the Harry Smith Social Club re opening after the Covid-19 pandemic. Due to the Omnicron variant further delays happened so the money spent was deferred from April 2023. During the year to April 2024 the HSSC grant money was allocated. The Thursday Evening Club money has been deferred into April 2025.

The ASDA Foundation - donation received for ALPS service from ASDA

Strive Everest Fund - This was a donation made to support Strive and the purchase of sensory equipment by a group who undertook an Everest challenge.

RMBC Autism Fund - Grant towards improving the Autism network by listening to autistic people to understand themes and issues that are important to improving their life and opportunities.

Action Together - Home from Hospital Funding - to work alongside Adult Social Care and the discharge/brokerage teams to develop and assist with the discharge pathway from hospital.

National Lottery Funding for an Activity programme for individuals with autism.

Allocated transfers:-

The directors have considered it prudent to identify a part of certain projects restricted funds to provide for redundancy costs should the project be unable to obtain further funding. This allocation is still within the purposes of the funding. The projects are EDI, Libra (now STRIVE), ALPS, and other activity programmes which provide day time opportunities for people with learning disabilities including education, training, leisure and social inclusive opportunities. Also, Muskaan which is a project set up in response to the need for a culturally sensitive, secure gender respite care service for adult women from South Asian communities funded via individual's budgets provided by Rochdale M. B. C.

Page 26

ROCHDALE GATEWAY LEISURE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Grants - Revenue
Charitable activities
Care Allowance
Respite care income
Rents receivable
Café receipts
Transport income
Sundry income
HSSC Income
Service user and lunch contributions
Other income
Gain on sale of tangible fixed assets
Total incoming resources
EXPENDITURE
Charitable activities
Wages
Social security
Pensions
Other operating leases
Insurance
Light, heat and water
Telephone
Publicity, Postage and stationery
Sundries
Rent
Cleaning and security
Repairs and maintenance
Training and subscription
Catering costs and food
Hygiene
Materials and activities
Motor expenses
Travel costs
Recruitment fees
Bad debts
Freehold property
Depn of equipment
Fixtures and fittings
Motor vehicles
Loss on sale of tangible fixed assets		 2025
£
38,201
32,624
70,825
1,168,189
531,471
1,544
10,651
31,011
7,058
20,060
32,397
1,802,381
-
1,873,206
1,406,357
103,925
43,393
13,498
29,738
64,371
5,997
9,307
7,523
5,099
37,081
121,997
28,211
38,405
19,676
20,448
60,548
3,496
24,000
1,125
4,511
6,524
847
2,668
-
2,058,745		 2024
£
3,428
21,830
25,258
1,084,790
440,820
1,058
63
30,608
4,815
19,923
28,652
1,610,729
236
1,636,223
1,121,410
78,666
37,868
15,347
22,266
30,184
12,547
4,995
5,894
5,100
14,312
59,487
16,100
26,838
16,065
18,558
45,874
1,529
-
-
4,510
4,617
786
2,957
410
1,546,320

This page does not form part of the statutory financial statements

Page 27

ROCHDALE GATEWAY LEISURE LIMITED

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Support costs
Finance
Bank charges
Governance costs
Auditors' remuneration
Accountancy fees
Legal and professional fees
Total resources expended
Net (expenditure)/income		 2025
£
1,864
5,500
2,600
30,221
38,321
2,098,930
(225,724)		 2024
£
859
5,000
2,626
20,291
27,917
1,575,096
61,127

This page does not form part of the statutory financial statements

Page 28