Charity registration number 1070668 (England and Wales)
Company registration nurnber 03450197
MANCHESTER YOUNG LIVES LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

MANCHESTER YOUNG LIVES LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
G Holme5
H Uddin
D Atkinson
R Miemczyk
Qshahraz
K Bell
F Elliot
M Harte
Key staff
E Young
Chief Executive
Charity number
1070668
Company number
03450197
Reg15tered offlce
The Addy Young Peoples Centre
Woodhouse Lane
Manchester
M22 9TF
Audltor
Mitchell Charlesworth {Auditl Limited
3rd Floor
44 Peter Street
Manchester
M2 SGP
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Royal Bank of Scotland
467 Wilmslow Road
Withington
Manchester
M209AP
Shawbrook Bank
One New Bailey
4 Stanley Street
Salford
M3 SJL

MANCHESTER YOUNG LIVES LTD
CONTENTS
Page
Trustees, report
Independent auditor's report
9-12
Statement of financial activities
13-14
Balance sheet
15
Statement of cash flows
16
Notes to the financial statements
17-32

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report together with the financial stataments of Manchester Young Lives Ltd for the year
ended 31 March 2025, which are also prepared to meet the requirements for a directors, report and accounts for Companies
Act purposes.
Reporting Framework
The financial statements have been prepared in accordance with the accounting policie5 set out in note I to the financial
statements and comply with the charity's governing document, the Companies Act 2006 and "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 1021" (effective l January 20191.
Chairs Statement
It has been a privilege to serve as Chair of Manchester Young Lives during a year of real achievement, continued resilience,
and purposeful growth. We have remained unwavering in our commitment to creating safe, inclusive, and aspirational spaces
for children and young people across Manchester.
This year, we supported over 3,250 young people through our adventure playgrounds. Post 16 learning hubs, and targeted
outreach. These numbers reflect the strength of our delivery. but more importantly, they show the continued demand for
services that place trust, understanding. and opportunity at the centre of young people's experiences.
I want to thank our staff team, whose dedication and professionalism have been outstanding. and our senior leadership who
continue to guide the organisation with energy and integrity. I'd also like to acknowledge the retirement of long-serving
trustee Rosemary, whose wisdom and commitment have shaped our work for many years.
One of the most significant milestones this year was securing a 25-year extension to the lease of The Addy, providing much-
needed stability and opening the door for capital improvements. This, alongside our ambition to redevelop the playground
through the newly launched Stepping Stones Appeol, shows our determination to invest in the long-term future of the
communities we serve.
We are also proud to have strengthened our Post 16 provision, piloted new ways of working, and commissioned independent
evaluation5 to help us understand what works. Our external partnerships are growing too, especially with employers and
funders who share our belief that every young person deserves the chance to thrive.
Looking ahead, we remain focused on expanding our reach, improving our infrastructure. and building sustainable, high-
quality services. l am confident that, with the continued support of our funders, trustees, staff and local communities,
Manchester Young Lives will keep doin8 what it does best: helpin8 youn8 people learn, grow and find their place in the world.
Objertlves and actlvltles
Charltable oblects:
The objects of the charity are..
"The provision of focAlities for the recreotion ond of other leisure time occupotion fvr children ond young people, being
focilities.. of which such children ond young people hove need by reoson of their youth or socio-economic circumstonces, ond
which will improve the condition of life for such children and young people by promoting their physic¢71, ment¢TI, ond spiritu(Jl
well-being.
The odvoncement of education for the public benefit by the provision of sUPPOrt and advice to children, young people, and
t7dults in such ways Q5 the trustees 5hollfrom time to time determine.-
The Charity's main activities are the provision and operation of adventure playgrounds and activity centres and Post 16
learning hubs for young people with an Education. Health and Care Plan IEHCPI. It operates in some of the most deprived
areas of Manchester.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Our purpose and activitie5
MYL believes passionately that 'all children and young people can learn. make progre55 and can achieve, no matter what their
starting point,. The charity works to a first principal of non-selection. alongside a celebration of cultural diversity and inclusion,
these are key ingredients in our work.
In shaping the charity's objectives for the year trustees have considered the Charity Commission's 8uidance on public benefit
and believe all MYL work in the year has been consistent with this guidance.
Manchester Young Lives Centres
The Addy Young People's Centre- Wythenshawe
Moss Side Adventure Playground- Moss Side
A6 Young People's Centre- Ardwick
MYL also deliver play activities via hired spaces such as church halls and deliver community outreach for post 16 young people
on the 'Make a Start, IMAS) employability programme.
Contracts. grants and donations
Our largest contracts came from our Post 16 work. Manchester Adult Education Service IMAESI fund our Personal
Employability Programme IPEPI and also commission MYL to deliver the employability element of their Post 16 STEPS
programme. Additional places on our 'Enhanced Employability Programme IEESI and 'Make a Start, IMAS) were funded
through Manchester City Council EHCP Team. All young people require a EHCP to access MYL employability programmes.
The largest grant funding came via Manchester City Council for delivery of play and youth provision and school holiday
playschemes. MYL secured a 3-year grant from Lottery ITNLCFI for Early Intervention Work which launched in January 2023,
we are now in our 3rd year of funding.
The charity has been successful in securing a number of smaller grants from trusts and foundations to fund discrete project
work which continues into 2025-26, in addition we have received donations towards playground redevelopment, training and
Ilfesaving equipment from our corporate sponsors.
Strategles the charity has used to a¢hieve its aims and objectives".
Present a broad and balanced programme of activities which provide learning opportunities which are stimulating,
engaging, easily accessible and positive.
Provide discrete projects focused on areas of need and concern for youn8 people's personal and social development.
Encourage successful outcomes for children and young people which builds confidence, resilience, self-esteem and
supports the transition to adulthood.
Welcoming and celebration of the diversity of Culture and history, which informs our learning and is promoted in all
areas of the charity's work.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and performance
Beneficiaries
The overall number of children and young people who have engaged in MYL activities in the period 1st April 2024 _ 315t March
2025 is recorded at 3.297.
The largest volume of service users is from our after-school play and youth provision and holiday playschemes with 2,536
children registered with the 111 young people engaging in our Post 16 programmes and 650 via community events and open
days.
The gender distribution among young people wa5 relatively balanced. with a slight majority of male5 at $8% and 41% female
with the other 1% not disclosed. A total of 9% engaged during the period had a disability, 34% chose not to disclose or were in
the process of assessment.
The overarching ethnicity profile for beneficiaries during this period is 46% White British and 54% BAME. The ethnicity profile
for participants has remained consistent with the ward demographics where delivery takes place.
Post 16 Programmes
Manchester Young Lives Learning Hubs provide personalised learning programmes for young people aged 16-24 with Special
Educational Needs and Disabilities ISENDI, and who have an Education Health Care Plan IEHCPI, supporting them to develop
academlcally and wlth a view to gaining employment.
MYL provided 25 places on our Personal Employability Programme IPEPI funded though MAES and 35 places funded by MCC
for a of mix of centre based and community employability education for young people who need additional support and
flexibility to complete functional skills learning, alongside developing work and life skills.
The Steps programme is a partnership with MAES, young people on programme complete their functional skills with MAES
and MYL deliver the employability skills through a combination of 1-2-1. group work, industry visits and work placements. The
Steps programme has 25 learners on roll, divided into 3 cohorts, with various needs. From April 25 MYL intends to expand our
post 16 offer at Moss Side learnin8 hub, to provide an additional 10 places for post 16 learners who would like to work
towards a vocational qualification such as health and social care.
Working towards employment remains the focus of MYL Learning Hubs. To date this academic year students have undertaken
43 work placements and a further SS learners have participated in group volunteering to support charities and tommunitv
projerts. MYL have a dedicated bank of work placement providers and some of our top supporters Over the last 12 months
include.. HOME Community Cafe, The Vella Group. The Bread and Butter Thing. Better Gym, Withington Bath House Cafe and
The Apple Store for group volunteering.
Gaining functional skills qualifications in Maths and English is important for many students to move onto more career specific
courses, gain apprenticeships or employment. This year 14 students have sat and passed English exams, and 12 will be taking
Maths in June 2025.
MYL is confident in the quality of our post 16 programmes and took the decision in 2024 to commission an independent
evaluation of the work.
"The evoluotion demonstrated the effectiveness of on opprooch which combines youth work with teuching. This combinotion
ollows for o more holistic packoge of support to be built oround each student which, in turn. enobles personul und sociol
chollenges to be addressed alongside progre55ion in training and towurds employment..
"The experience of students is overwhelmingly p051tive. In particular, this is expressed as different and better thon their
previous experiences in educotion and troining becouse there is on understanding of their personol needs. The progromme
environment, relutionships with staff and poce of let7rning are common succe55factors quoted by student5."
Thanks to 'We love Manchester,, learners continued to benefit from the Post 16 crisis support fund, officially launched April
2023 for a 2-year period. The fund enables the team to act early when a learner is experiencing financial hardship, reducing
the risk of them withdrawing from the programme due to finance difficulties.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Play and Youth
MYL delivers all year round play and junior youth sessions to children and young people aged 6-16 years from our 3 Adventure
Playgrounds in Wythenshawe, Ardwick and Moss Side and play from hired spaces at Norbrook Youth Club and St Pauls Church
Hall in Higher Blackley. MYL are the leading provider of play in the city mainly due to the popularity of our adventure
playgrounds and the variety of activities and opportunities we have on offer.
The adventure playgrounds are a fantastic space for children to play, socialise. make lasting memories with their peers. They
are a valuable community asset, a safe space and a hub of support for the 2,536 children and young people who have attend
in the last 12 months.
AII MYL sessions are open access, so children and young people don't have to book in advance and can just come when it
works for them or when they need us. Activities are designed to be both fun and provide informal learning, promoting health
and well-being, building confidence, enhanting social skills, and providing opportunities with long lasting benefits. The play is
very popular with an average attendance of 40 to 60 children per session and between 25 and 40 young people on our youth
sessions. The weather can impact attendance, especially in winter months.
Many children attending play and youth sessions have limited opportunities in their lives for wider activities due to low
income. Therefore, MYL work with Wood Street Mission, GMYF and other Partners to enhance our offer and provide off site
trips to Bewilderwood, a pop-up Cinema, rock climbing, Simply Cycling, RHS, Pantomimes and residentials at Ormside Mill in
the Lake District. These trips enable children to see more of the wider world and inspire new interests, buildin8 their
confidence in varied social situations.
MYL support children and families to overcome hardship by making referrals when necessary for clothing and uniform
support. We also received and distributed several thousand pounds worth of toys and gifts over the Christmas period donated
by Hits Radio Mission Christmas and Mason Advisory and provided food hampers during Easter, Summer and Christmas school
holidays for 120 families who were the most in need.
Recognition of achievement is an important aspect of our work. A further 2SS children and young people were given a
recognition award over the last 12 months to recognise showing kindne55 and respect to others and overcoming personal
challenges.
Holiday Playschemes IHAFI
Playschemes were delivered durin8 the Easter, summer. and Christmas holiday5, offering children free daily 4.hour play
sessions. These sessions featured a variety of engaging activities, including adventure play, arts and craft5, cooking and baking,
team games, and a wide range of physical activities designed to promote health and fitness. Children actively participated in
planning the sessions, ensuring the games were fun, inclusive, and accessible for everyone. Additionally, we provided a diverse
selection of meals throughout the holiday playschemes to help address holiday hunger.
Early Interventlon - Play for All Programme- Well-beSnE Champlons
We are now in our final year13'1 of our Early Intervention project. At the end of year 2, we surpassed our targets and
demonstrated the significant impact of our work. The team provided intensive support to 1,140 children on a one-to-one or
group basis and offered lighter interventions to an additional 1,986 children across Wythenshawe, Moss Side, and Ardwick.
Our work ha5 not only positively affected children but has also empowered 66 young volunteers, who a5515t in planning and
delivering se55ions and Serve as peer mentors, helping new participant5 engage with the program. The team have developed
strong. trusting relationships with children and families. allowing them to identify children who need additional support and
understand the challenges they face. MYL commissioned an independent evaluation of the project in early 2025, which
highlighted the extra value the integrated programme brings to ploy delivery, which has been submitted to the funder with a
continuation of funding application beyond Oec 2025.
"The duta demonstrates that the Play for All Early Intervention Progromme is reaching its target audience both in terms of
demographics ond need. The children occessing the progromme ore representotive of their local communities and o wide
range of social, emotional, mental health ond educationol needs.-
"There is strong evidence thot the progromme is successful in delivering more intensive preventotive support without this
beNng prominent or overtly targeted. Feedback from porents. volunteers ond externol 5tukeholders all confirmed the
importance of 5UPPOrt being integrated into open pl(Jy se55ions."

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Few Other Key Highlights:
Community Events
MYL held a number of community events throughout the year including National Playdays, winter festivals, sports days and
employability open days which seen over 650 young people attend. Open community events are great for promoting our
work in the local community and a great tool for engagement.
Real Living Wage Employer
In April 2024 MYL became an accredited real living wage employer, we also reviewed our salary scales for front line workers to
ensure they remain competitive with similar organisations.
NCFE AMR
MYL had our NCFE annual monitoring review 4th February 2025. After 3 successful review. MYL passed all the requirements
and we were graded a low risk centre, this was followed by a successful NCFE external quality assurance review of the learner5
functional ski115 qualifications.
Matrix
MYL had our 2nd-year review in December 2024 for our information, advice and guidance seNices Matrix quality standard.
We received 8reat feedback from the assessor. all Matrix standards continue to be met.
Ofsted
Our centre in Wythenshawe, the Addy had an Ofsted inspection April 2024 for our afterschool play provision, the inspection
went well and MYL is compliant with all requirements for out of school provision.
Lease Renewal
In August 2024 we secured an extension on our lease agreement with MCC for The Addy Young People's Centre for a further
25 years. This gives us stability in terms of our delivery but will also enable us to seek capital funding for much needed repairs
and maintenance. MYL are currently in the process of renewing the lease5 at our other 2 centre5 in Moss Side and Ardwick.
Corporate Sponsorship
MYL has been building stronger partnerships with the commercial sector who are interested in supporting charities through
their Corporate Social Responsibility ICSRI. The aim to raise our profile, build income & specialised pro-bono services, and
create a bank of a work placement providers. Corporate partners who have provided substantial support to our charity over
the last 12 months include Palatine Private Equity, JMW solicitors, Mason Advisory, S4B, and This is Influential.
stsfflng
MYL headcount March 2025 was approximately 38 staff with 42% of these being part-time. During the reporting period 67% of
staff were female, 31% were male and 2% were non-binary. Ethnic profile of staff was 56% whitelBritish and 44% BAME
backgrounds.
We had a couple of part-time vacant Posts towards the year end in March due to staff leaving for pastures new. In addition,
the expansion of Moss Side learning hub from April 2025 and a new deputy CEO post due to the growth of the organi5ation
will see a further increase in the 5tatting structure in 2025126.
MYL have highly skilled and professional staff across the organisation, who share their knowledge, expertise and good practice
with colleagues across the divisions to ensure MYL provide quality services to children and young people. Continuous
professional development of staff is very important to MYL. Therefore, we regularly review training records to ensure staff are
up to date with all mandatory training, additionally we offer training and qualifications relevant to staff roles for CPD such as
Leadership and Management courses, youth and play work and IAG qualifications.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Future Planning Prioritie5:
The charity will focus on 6 Key Strategic Aims:
To increase the Play and Youth Offer across MYL 3 centres
Enhance and Strengthen our Post 16 SEND Offer
Increase our portfolio of partnerships with corporates and develop key partners across the sector, alongside raising
our profile.
To seek capital funding opportunities for investment into our 3 adventure playgrounds, centre refurbishments and
energy efficiency upgrade5.
Maintain a commitment to high quality standard5 Wlthin our work
Build Financial Strength. Secure Sustainability. and Independence
Capltal upgrades planned for 2025126
The Addy Young People's Centre is our largest and busiest adventure playground. At 22 years old it Is now reaching the end of
its useful lifespan. Therefore, in June 2025 we will be lèunching a fund-raising campaign Istepping Stones Appeal) to help
raise funds for a new adventure playground. We are hoping to raise £650K through a variety of funding opportunities,
corporate sponsorship, and donations.
The Addy Young People's Centre will see a full kitchen refurbishment with funding already obtained via 2 grants from WCHG
and MCC.
The Trustees are ¢ommitted to using some reserves for the resurfacing of the MUGAS at Wythenshawe, after 20 years they are
showing some significant wear and tear. The resurfacing will ensure the sports area is fit for purpose for future generations.
Flnancial review
Overview
During the year, incoming resources amounted to £1.258,715 12024.. £997,323) and resources expended amounted to
£1,089,81112024: £898,241). The closing fund balance at 31 March 2025 wa5 £938,06612024'. £769,1621, of which £353,956
12024.. £92,143) is restricted.
Going concern
In light of the availability of designated funds, and the forecasts that the trustees have overseen, the trustees are confident
that the charity has the resources and cashflow to meet its liabilities as they fall due. Accordingly, they believe that there is no
significant going concern risk.
Reserves policy
The directors have considered the level of free reserves li.e. unrestricted reserves not invested in fixed assets or designated by
the Board) that is is appropriate for the company to hold. They have concluded that a target level of free reserves equivalent
to three to six months core costs, those costs that are not easy to vary to the short term, is appropriate. This equates to
between £150k to £250k.
At the year-end, the company had free reserves of £232k. which is within the desired range.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Structure, governance and management
Governing document
The charitv Is a company limited by guarantee and is governed by its Memorandum and Articles of Association dated October
15, 1997, and amended September 28,2004, and July 27. 2017. It is reEistered as a charity with the Charity Commission.
The trustees, who are also the directors for the purpose of company law. and who served during the year and up to the date
of signature of the financial statements were:
R Knox
(Resigned 3 December 20241
G Holmes
H Uddin
D Atkinson
R Miemczyk
Qshahraz
K Bell
M Harte
Members of the companv
The directors have the power to admit any person or organi5ation to membership and also have the power to permit members
to retire, providing there are never less than two member5. There are currently ten member5 of the company, each of whom
agrees to contribute a sum not exceeding £10 in the event of the charity being wound up.
Appolntment of trustees
The directors, who are trustees, are appointed by the members in the general meeting. At each AGM, one-third of the
directors retire by rotation, being the lon8est in office and are eligible for re-election. Other than a retirin8 trustee, the only
people eligible for election as trustees are those either nominated by the trustees or by a member giving not less than 14 and
not more than 35 clear days, notice of the intention to propose a person for appointment or re-appointment.
Trustee Inductlon and tralnlng
New trustees have extensive induction including an introduction to senior management to assist in the understanding of their
roles and responsibilities. Visits to projects based at various locations are also arranged. New trustees receive a
comprehensive induction pack including copies of the governing document, financial accounts & annual report, business
plans, copies of all MYL policies & procedures, trustees job description and code of practice and Charity Commission leaflet
CC3.

MANCHESTER YOUNG LIVES LTD
TRUSTEES. REPORT (INCLUDING DIREcfoRS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
ststement of trustees. responsibilities
The trustees, who are also the directors of Manchester Young Lives Ltd for the purpose of company law, are responsible for
preparing the Trustees, Report 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 which give a true and fair view of
the state of affairs of the charity and of the incoming resources and application of resources, including the income and
expenditure, of the charitable company for that year.
In preparing these financial statements. the trustees are required to..
select suitable accounting policies and then apply them consistently:
observe the methods and principles in the Charities SORP..
make judgements and estimates that are reasonable and prudent,.
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and
explained in the financial statements- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will
continue in operation.
The trustees are responsible for keepin8 adequate accounting records that disclose with reasonable a¢cura¢y at any time the
financial position of the charity and 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 hence for taking reasonable steps for the prevention
and detection of fraud and other irregularities.
Auditor
In accordance with the company's articles, a resolution proposing that Mitchell Charlesworth (Auditl Limited be reappointed
as auditor of the company will be put at a General Meeting.
Disclosure of information to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of
which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant
information and to establish that the auditor is aware of such information.
The trustees, report was approved by the Board of Trustees.
G Holmes
Trustee
Date..
0611112025

MANCHESTER YOUNG LIVES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF MANCHESTER YOUNG LIVES LTD
Opinion
We have audited the financial statements of Manchester Young Lives Ltd (the 'charity'l for the year ended 31 March 2025
which comprise the statement of financial activities, the balance sheet. the statement of cash flows and notes to the financial
statements, including significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The
Finonciol Reporting Stondord applicoble in the UK ond Republic of Irelond (United Kingdom Generally Accepted Accounting
Practicel.
In our opinion, the financial statements:
Eive a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming
resources and application of resources. including its income and expenditure, for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditin8 IUKI IISAS IUKII and applicable law. Our
responsibilities under those standards are further described in the Auditor s responsibilities for the oudit of the finonciol
stotements section of our report. We are independent of the charity 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 bosis for our opinion.
Concluslons relating to golng 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 charity's ability to continue as a going concern for a perlod of at
least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustee5 Wlth respect to going concern are described in the relevant
sections of this report.
Other Information
The other information comprises the information included in the annual report other than the financial statements and our
auditor's report thereon. The trustees are responsible for the other information contained within the annual report. 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. Our responsibility IS to read the other information
and, in doing so, consider whether the other information is materially inconsistent with the financial statement5 or our
knowledge obtained in the course of 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.
Opinions on other matters prescribed by the Companie5 Art 2(X)6
In our opinion, based on the work undertaken in the course of our audit..
the information given in the trustees, report for the financial year for which the financial statements are prepared,
which includes the directors, report prepared for the purposes of company law, is consistent with the financial
statements,. and
the directors, report included within the trustees, report has been prepared in actordance with applicable legal
requirements.

MANCHESTER YOUNG LIVES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MANCHESTER YOUNG LIVES LTD
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we
have not identified material misstatements in the dirertors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which 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 trustee5' remuneration specified by law are not made: or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and
take advantage of the small companies, exemptions in preparing the trustees, report and from the requirement to
prepare a strategic report.
Re5ponslbilltle5 of trustees
As explained more fully in the statement of trustees, responsibilities, the trustee5, who are also the director5 of the charity for
the purpose of company law, are responsible for the preparation of the financial statements and for bein8 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 charity'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.
Auditor'5 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 conducted in accordance with ISAS IUKI 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. We design procedures in line with
our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to
which our procedures are capable of detecting irregularities. including fraud. is detailed below.
10-

MANCHESTER YOUNG LIVES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MANCHESTER YOUNG LIVES LTD
Extent to which the audit was considered capable of detecting irregularities. including fraud
We identify and assess the risks of material misstatement of the financial statements. whether due to fraud or error, and then
design and perform audit procedures responsive to those risks, includin8 obtainin8 audit evidence that is sufficient and
appropriate to provide a basis for our opinion.
Identlfylng and assesslng potentlal rlsks related to Irregularltles
In identifying and assessing risks of material misstatement in respect of irregularities, intluding fraud and non-tompliance with
law5 and regulations. we considered the following:
the nature of the industry and sector. control environment and busine55 performance:
the company's own assessment of the risk5 that irregularities may occur either as a result of fraud or error,.
the results of our enquiries of management and members of the Board of Directors of their own identification and
assessment of the risks of irregularities,.
any matters we identified having obtained and reviewed the company's documentation of their policies and
procedures relating to-
identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of
non-compliance,.
detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged
fraud,.
the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations,. and
the matters discussed among the audit engagement team regarding how and where fraud might occur in the
financial statements and any potential indicators of fraud.
As a result of these procedures, we considered the opportunities and incentives that may exist within the company for fraud
and identified the greatest potential for fraud in the following area- the timing of the recognition of revenue.
In common with all audits under ISAS {UKI, we are also required to perform specific procedures to respond to the risk of
management override.
We also obtained an understanding of the legal and regulatory framework that the company operates in, focusing on
provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosure5 in
the financial statements. The key laws and regulation5 we considered in this context included the UK Companies Act and local
taxation legislation.
In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements
but compliance with which may be fundamental to the company's ability to operate or to avoid a material penalty. These
included Ofsted inspection regulations, food hygiene regulations, and data protection pegulations.
11

MANCHESTER YOUNG LIVES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF MANCHESTER YOUNG LIVES LTD
Audit response to risks identified
As a result of performing the above, we identified the timing of the recognition of revenue as the key audit matter related to
the potential risk of fraud.
In addition to the above, our procedures to respond to risks identified included the following..
reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with
relevant laws and regulation5 described above as having a direct effert on the financial 5tatements,'
enquiring of management and members of the 8oard of Directors concerning actual and potential litigation and
claims,.
performing analytical procedure5 to identify any unusual or unexpected relation5hip5 that may indicate risks of
material misstatement due to fraud;
reading minutes of meetings of those charged with governance and reviewing correspondence with relevant
authorities where matters identified were significant,. and
in addressing the risk of fraud through management override of controls, testing the appropriateness of journal
entries and other adjustments. assessing whether the judgements made in making accounting estimates are
indicative of a potential bias,. and evaluating the business rationale of any significant transactions that are unusual or
outside the normal course of business.
We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members
and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.
A further description of our responsibilities is available on the Financial Reporting Council's webslte at: https'.//
www.frc.or8.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the
Companies Act 2006. Our audit work has been undertaken so that we might State to the charitable company's members those
matters we are required to state to them in an auditor's 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
members as a body, for our audit work, for this report, or for the opinions we have formed.
Jamlelee Johnston (Senior Statutory Auditor)
For and on behalf of Mitchell Charlesworth (Audit) Limited, Statutory Auditor
Accountants
3rd Floor
44 Peter Street
Manchester
M2 5GP
Date. ..111111.2Ql5..
12-

MANCHESTER YOUNG LIVES LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted Unrestrirted
funds
funds
general Oeslgnated
2025
2025
Restrirted
funds
Totsl
Unrestricted Unrestricted
funds
funds
general Deslgnated
2024
2024
Restrirted
funds
Total
2025
2025
2024
2024
Notes
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
5.579
68,723
1,156,923
74,302
1,156,923
4,288
23,202
1.622
48,878
325,851
9,748
50,500
921,322
14,901
10,600
595,471
4,288
23.202
5,153
10,600
Total Income
33,069
1.225,646
1,258,715
17.375
595,471
384,477
997,323
Expendlture on:
Fundrasing costs
Charitable activities
10,129
10,129
888,112
34.876
1.054.935
1,089,811
497,360
390,752
Total expenditure
34,876
1.054,935
1,089,811
10,129
497,360
390,752
898,241
Net incomellexpenditure)
11.8071
170.711
168,904
7,246
98,111
16,2751
99.082
Transfers between funds
15,470
198,1111
82.641
1158}
158
Net movement in fvnds
13
13,663
198,1111
253,352
168,904
7,088
98,111
16,1171
99,082
13-

MANCHESTER YOUNG LIVES LTD
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrirted Unrestrirted
funds
fvnds
general Designated
2025
2025
Restrirted
funds
Totsl
Unrestrirted Unrestricted
fund5
funds
general Designated
2024
2024
Restrirted
funds
Total
2025
2025
2024
2024
Note5
Reconclllatlon of funds:
Fund balances at l April 2024
303,908
373,111
92.143
769,162
296,820
275,OC
98,260
670,080
Fund balances at 31 March 2025
317,571
275,000
345,495
938,066
303,908
373,111
92,143
769,162
14-

MANCHESTER YOUNG LIVES LTD
BALANCE SHEEr
ASAT31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
15
93.377
90.080
Current a55ets
Debtors
Cash at bank and in hand
16
176,563
788.634
159,407
615,159
965.197
190,5081
774,566
165,4841
Creditors: amounts falling due within one year
17
Net current assets
874,689
709.082
Total assets less current liabilities
968.066
799,162
Provlslons for Ilablllties
130,0001
130,0001
Net assets
938.066
769,162
The funds of the charSty
Restricted income funds
UnrestrScted funds- General
Unrestricted funds- Designated
19
345,495
317.571
275.000
92,143
303,908
373.111
21
938,066
769,162
The financial statements were approved by the trustees on
0611112025
G Holmes
Trustee
Company re8lStration number 03450197 IEn8land and Wales)
15-

MANCHESTER YOUNG LIVES LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatin8 activities
Cash generated from/labsorbed byl operations
27
162,824
152,8471
Investlng actlvltles
Purchase of tangible fixed assets
Investment income received
112,5511
23,202
10,600
Net cash generated from investin8 activitles
10,651
10,600
Net cash used in finantin8 artivities
Net Increase/{decrease) in cash and cash equivalents
173,475
142,2471
Cash and cash equivalents at beginning of year
615.159
657,406
Cash and cash equlvalents at end of year
788,634
615,159
16-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charlty Informatlon
Manchester Young Lives Ltd is a private company limited by guarantee incorporated in England and Wales. The
registered office 15 The Addy Young Peoples Centre, Woodhouse Lane, Manchester. M22 9TF.
1.1 Accounting convention
Basis of preparation
The financial statements have been prepared under the historical cost convention. in accordance with the Companies
Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the
Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities
preparin8 their accounts in accordance with the Financial Reportin8 Standard applicable in the UK and Republic of
Ireland IFRS 1021 (effective l January 20191. The charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterlin& which is the functional currency of the charity. Monetary amounts in
these financial statements are rounded to the nearest £.
1.2 Goln8 concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has
adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt
the going concern basis of accounting in preparing the financial statements.
1.3 Income
All income is recognised when 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. The following applies to particular types of income:
Donatlons from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.
Gifts In klnd are recognised in the accounts at market value when measurable.
Grants, whether of a capital or a revenue nature, are recognised when the charity has entitlement to the funds, any
performance conditions have been met and it is probable that the income will be received.
Deferred Income
Income is only deferred and included in creditors when..
The income relates to a future accounting period
A sales invoice has been raised ahead of the work being carried out and there is no contractual entitlement to
the income until the work has been done
Not all the terms and conditions of the grants have been met, including the incurring of expenditure and the
grant condition5 are such that the unspent grant must be refunded
Earned Income is measured at the fair value of the consideration received or receivable for services and goods supplied,
net of discounts.
17-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting pollcles
{Contlnued)
1.4 Expenditure
Expenditure is recognised when there is a legal or construttive obligation to make a payment to a third party, it is
probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure
is classified under the following activity headings-
Cost of raising funds
including those associated with fundraising activities, managing investments and
commercial trading by the subsidiary companv.
Charitable activities
costs of undertaking the work of the charity-
Allocation of sUPPOrt cost5
Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable
activities or by supporting the generation of funds. They include property Costs, back-office functions, staff costs and
professional fees. The basis of allocations is set out in note 10.
1.5 Tanglble fixed assets
Individual fixed assets costin8 more than £500 are capitalised at cost and are depreciated over their estimated useful
lives on a straight line basis set out below.
Depreciation rates are as follows:
Short Leasehold Property
Fixtures & Equipment
Motor vehicles
Playground Construction
5.2% straight line from 01/06106 lover remaining life of the lease)
6.67%125%140%133% straight line
20% straight line
18% straight line
1.6 Cash and cash equivalents
Cash at bank and in hand includes cash from short-term highly liquid investments with short maturity of three months
or less from the date of acquisition or opening of the deposit or similar account.
1.7 Financial instruments
The charity only has basic financial instruments which are initially recorded at cost. and subsequently measured at their
settlement value.
1.8 Operating lease agreements
Payments under operating leases are charged to the statement of financial activities in the period to which they relate.
1.9 Debtors
Trade and other debtors are recognised at the settlement amount due, and prepayments are valued at the amount
prepaid.
1.10 Creditors and provisions
Creditors and provisions are recognised where the charity 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.
18-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and
assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The
estimates and associated assumptions are based on historical experience and other factors that are considered to be
relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basi5. Revisions to accounting estimates are
recognised in the period in which the estimate is revised where the revision afferts only that period, or in the period of
the revision and future periods where the revision affects both current and future periods.
Income from donations and legacies
Uniestrirted
funds
2025
Restrirted
fund5
2025
Totsl
Unre5trirted
funds
2024
Restrirted
funds
2024
Total
2025
2024
Donations- General
Donations- Education
Donations- Playgrounds
5,079
5(K)
20,297
25,376
500
1,622
2,028
3,650
48,426
48,426
46,850
46,850
5.579
68.723
74.302
1,622
48,878
50,500
19-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Designated
funds
Re5trirted
funds
Totsl
Designated
fund5
Restrirted
funds
Total
2025
2025
2025
2024
2024
2024
Playgrounds and related
work
Playschemes
MCC
69,831
127,800
68.608
69,831
127,800
68,608
79,703
115,000
67,139
10,500
6,750
23,100
79,703
115,000
67,139
10,500
6,750
23,100
Lottery Early Intervention
MYZ Partnership
Moss Side Play IM5MPHI
Other grants
31.843
31.843
Education
Post 16 Education
Other
834.141
11.700
834,141
11,700
595.471
23,659
619,130
General
Kitchen Refurbishment
13.000
13.0
1,156,923
1,156,923
595,471
325,851
921,322
Income from other tradln8 actlvltles
Unrestrirted
funds
2025
Restrirted
fund5
2025
Totsl
Unrestrirted
fund5
2024
Restrirted
funds
2024
Total
2025
2024
Other youth work
4.288
4,288
5,153
9,748
14,901
Incorne from inve5trnents
Unrestritted
funds
Unrestricted
funds
2025
2024
Investment income - bank interest
23,202
10,600
-20-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expenditure on raising funds
Unrestrlcted
funds
2025
Unrestrlcted
funds
2024
Fundraising and publicity
Other fundraising costs
10,129
Expenditure on charitsble artivities
Playgrounds
and related
work
2025
Playgrounds
and related
work
2024
Playschemes and related work
Post 16 Education
General
357,067
722,131
10,613
354,779
513,713
19,620
1,089,811
888,112
Analysls by fund
Unrestricted funds - general
Unrestricted fund5 - Designated
Restricted funds
34,876
497.360
390,752
1,054,935
1,089,811
888,112
21

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Charitsble Expenditure Analysis
Dlrect Staff
Costs
Dlrect
Support
Costs
Costs
Total
2024125
Play schemes & artivities
Post 16 Education
General
190,407
438.619
39,526
68,202
127,134
215,310
10,613
357,067
722,131
10,613
629.026
107,728
353,057 1,089,811
DI￿rt Staff
Costs
Dlrert Support
Costs
Costs
Total
2023124
Play schemes & activities
Post 16 Education
General
209,518
351.064
46,196
144,528
99,065
354,779
18,121 513,713
19,620
19,620
560,582
190,724
136,806
888,112
10 Support costs allocated to artlvlties
Playgrounds and
related work
2025
Education
General
Total
Total
2025
2025
2025
2024
Staff costs
68,297
2,776
397
130,977
5,553
742
3.288
925
202,562
9,254
1,183
132,940
98
7,020
101,288
9,818
865
Depreciation
Staff travel and training
Office costs
Bank charges
Governance
53.664
27
1,973
73.137
68
4.833
6,139
30,500
124
4,340
214
127,134
215,310
10,613
353,057
146,935
2025
2024
Governance costs comprlse:
Auditlindependent examiner fees
Accountancy fees
5,520
1,500
3,340
1,000
7.020
4,340
-22-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
li
Trustees
None of the trustees lor any persons connected with them) received any remuneration or benefits from the charity
during the year.
12
Employees
2025
2024
The payroll costs of the group were a5 follows..
Wages and salaries
Social security costs
Pension costs
754,321
62,363
14,904
602,744
48,332
10,795
831,588
661,871
The average monthly number of employees during the year was:
2025
Number
2024
Number
Charitable activities
Support Staff
37
32
Total
39
34
The number of employees whose annual remuneration was more than £60.1)Xl is as follows:
2025
Number
2024
Nurnber
Under £60,000
£60,000- £70,000
38
34
-23-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Employees
{Contlnued)
The key management personnel of the charity comprise the trustees and senior staff as set out in page l.
The trustees do not receive any remuneration for their services
The total employee benefits of other key management personnel was as follows..
2025
2024
Key management personnel employee benefits
116,630
106,934
13
Net movement In funds
2025
2024
The net movement in funds is stated after chargingllcreditingl:
Fees payable to the charity's auditor:
for the audit of the charity's financial statements
for other assurance services
for other financial services
Depreciation of owned tangible fixed as5et5
5,520
3,340
1,000
9,818
1,500
9,254
14 Taxatlon
The company is a registered Charity and is entitled to claim annual exemption from UK corporation tax under sedions
466 to 477 of the Corporation Tax Act 2010.
15 Tangible fixed assets
Short Ltasehold
Property
Fixtures & Motor vehltles
Equlpment
Playground
Construct5on
Total
Cost
At l April 2024
Addition5
307.559
220,584
5,363
3,685
466,581
7,188
998,409
12,551
At 31 March 2025
307.559
225,947
3,685
473,769
1,010,960
Depreciation and impairment
At l April 2024
Depreciation charged in the year
305.338
1.119
217,724
3,838
3.685
381,582
4,297
908,329
9,254
At 31 March 2025
306.457
221,562
3,685
385,879
917,583
Carrying amount
At 31 March 2025
1.102
4,385
87,890
93,377
At 31 March 2024
2.221
2.860
84,999
90,080
-24-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16
Debtors
2025
2024
Amounts falllng due wlthin one year:
Trade debtors
Prepayments and accrued income
155,395
21,168
13,620
145,787
176,563
159,407
17
Creditors: amounts falling due within one year
2025
2024
Other taxation and social security
Trade creditors
Accruals and deferred income
18,710
10,190
61,608
13,699
7,450
44,335
90,508
65,484
18
Provlslons for Ilabllltles
2025
2024
30,000
30,000
Movements on provlslons:
At l April 2024 and 31 March 2025
30,000
The provision relates to six years gas supply at The Addy Centre, the company has been unable to identify the supplier
despite extensive investigation. The liability 15 not expected to Cry5tallise before 31st March 2026.
-25-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Restricted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to
specific conditions by donors as to how they may be used.
At l April 2024
Incoming
resources
Re50urce5
expended
T￿nSfer5
At 31 March
2025
Playgrounds and related work
Education
Capital grant5
General
54.343
15.712
20,060
2.028
346.508
845.841
1339,0211
1715.9141
14691
88,486
13,3481
12,0281
61,361
234,125
16,712
33,297
33,297
92,143
1,225,646
11,054,935)
82,641
345,495
Prevlou5 year:
At l April 2023
Incoming
resources
Re50urce5
expended
Transfer5
At 31 March
2024
Playgrounds and related work
Education
Youth Engagement
Capital 8rants
Other Youth Work
44.396
349.042
23.659
1354.7791
116.3531
15.684
8,406
120,6561
13,3481
72
54,343
15,712
20,656
23,408
9.800
20,060
2,028
11,776
119,6201
98,260
384.477
1390.7521
158
92,143
20 Analysls of restrlcted funds
At l April 2024
Incomlng
resources
Resources Transfers At 31 March 2025
expended
Playgrounds and ￿lated work
Playschemes
MCC Play and Youth
TNLCF - Play For All
The ALA Green Charitable Trust
Other Grants & Donations
11.366
70,081
127,800
68,608
45.000
35.019
166,4261
1127,2921
180,1041
145.0001
120.1991
15,021
508
32,889
21,393
10.088
14691
24,439
54,343
346,508
1339,0211
14691
61,361
-26-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Analysls of restrlcted funds
{Contlnued)
At l April 2024
Incoming
resources
Resources Trdnsfers At 31 March 2025
expended
Educatlon
MY2- MYL Detached
MYZ- KCYPS
We Love Manchester- Crisis Fund
Young Manchester
Other grants
Fees
MAES PEP
MAES Step
1.421
5,283
6,595
1,421
5,283
8,893
10,000
1,700
17,7021
11,6811
1191
12.1411
12721
1261.9001 86,019
1329,9901
2,758
1112,5001
2.413
382,421
339,220
112,500
206,540
11,988
15.712
845.841
1715.9141 88,486
234,125
Capltal Grants
Capital grants expended
20,060
13,3481
16,712
20.060
13,3481
16,712
General
Kitchen Refurbishment
Playground Refurbishment
Other grants
13,000
20.297
13,000
20.297
2,028
12,0281
2,028
33,297
12,0281
33,297
92.143
1.225.646
11.054.935) 82,641
345,495
-27-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Analysls of restrlcted funds
{Contlnued)
Previou5 year: At l April 2023
Incoming
re50urce5
Re50ur¢es Transfer5 At 31 March 2024
e¥pended
Playgrounds and related work
Playschemes
MCC Play and Youth
TNLCF - Play For All
The ALA Green Charitable Trust
Moss Side Play IMSMSPHI
MYZ Partnership
Other Grants & Donations
10.635
7.000
22.852
79.703
115,000
67,139
45,000
6,750
10.500
24.950
178.9721
1114.9971 17.0031
157.1021
145,0001
16,7501
110.5001
141.4581 22,687
11,366
32,889
3.909
10,088
44,396
349,042
1354.7791 15,684
54,343
Educat5on
MYZ- MYL Detached
MYZ- KCYPS
We Love Manchester- Crisis Fund
Other grants
1,421
1,421
5,283
6,595
2,413
11,409
11,000
1,250
16,1261
16,3861
13,8411
1,981
5,004
23.659
116.3531
8,406
15,712
Youth Engagement
Big Lottery - Engage To Succeed
Hidden Talent
Other grants
1.421
1.837
17,398
11,4211
11,8371
117,3981
20.656
120,6561
Capital Grants
Capital grants expended
23,408
13,3481
20,060
23.408
13,3481
20,060
Other Youth Work
Rank Foundation
Other grants
9,800
9.748
2.028
119,6201
72
2,028
9.800
11,776
119,6201
72
2,028
98,260
384,477
1390,7521
158
92,143
-28-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Analysls of restrlcted funds
{Contlnued)
21
Unrestricted funds- Designated
These are unrestrirted funds which are material to the charity's activities.
At l April 2024
Incoming
resources
Resources
expended
Transfers
At 31 March
2025
Redundancv
Strategic Development
Playground Investment
Education
100.000
loo,000
75,000
98,111
loo,000
loo,000
75,000
198,1111
373.111
198.1111
275,000
Previous year:
At l April 2023
Incoming
resources
Resources
expended
Transfers
At 31 March
2024
Redundancv
Strategic Development
Playground Investment
Education
100,000
100,000
75,000
loo,000
loo,000
75,000
98,111
595.471
1497,3601
275.000
595.471
1497.3601
373,111
22
Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject
to specific conditions by donors and grantors as to how they may be used. These include designated funds which have
been set aside out of unrestricted funds by the trustees for specific purposes.
At l Aprll 2024
Incomlng
resources
Resources
expended
Transfers
At 31 March
2025
General fund5
303.908
33.069
134.8761
15,470
317,571
Prevlous year:
At l April 2023
Incomlng
resources
Resources
expended
Trdnsfers
At 31 March
2024
General Fund
296.820
17.375
110.1291
11581
303,908
-29-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Analysis of net assets between funds
Unre5trirted
fund5
general
2025
Unrestrirted
fund5
Designated
2025
Re5trirted
fund5
Total
2025
2025
At 31 March 2025:
Tangible assets
Current assetsllliabilitiesl
Provisions
76,665
270.906
130.CKJOI
16,712
328,783
93,377
874,689
130.0001
275.000
317,571
275,000
345,495
938,066
Unrestrirted
funds
general
2024
Unrestrirted
funds
Designated
2024
Restrlrted
funds
Total
2024
2024
At 31 March 2024:
Tangible assets
Current assetsllliabilitiesl
Provisions
70.020
263.888
130,0001
20,060
72,083
90,080
709,082
130,0001
373.111
303,908
373,111
92,143
769,162
Free Reserves:
2025
2024
Free reserves
240.906
233.888
-30-

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
24 Statement of funds
Transfers to General funds
Movements in designated funds. as reported in the Trustees. Report. have resulted in transfers to and from general
reserves.
Deslgnated funds
The designated funds are set aside to meet future obligations of the charity in relation to:
Redundancy - to reflect potential liabilities.
Strategic development to 5UPPOrt the transltion of the whole organisation to new ways of working and embedding
project development.
Playground investment - to refurbish existing playgrounds.
Restricted funds
The restricted fund for play schemes is for the Easter 2025 programme.
Play and Youth for projerts in 2024125.
Other grants - towards future costs of playground equipment and future play sessions.
The balance of capital grants expended represents amounts received and spent on fixed assets where they are
continuing restrictions. Depreciation on the related a55et5 will be charged in future periods to this fund.
25
Operating lease cornrnitments
Lessee
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-
cancellable operating leases, which fall due as follows-
2025
2024
Within one year
10,758
26 Constitution
The company is limited by guarantee and does not have a share capital.
31

MANCHESTER YOUNG LIVES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
27
Cash generated from operations
2025
2024
Surplus for the year
168,904
99.082
Adjustments for..
Investment income recognised in statement of financial activities
Depreciation and impairment of tangible fixed assets
123,2021
9,254
110,6001
9,818
Movements in working capital:
Ilncreasel in debtors
Increaselldecreasel in creditors
117,1561
25,024
1114,4101
136,7371
Cash generated fromllabsorbed by) operatlons
162,824
152,8471
28 Capltsl Commltments
As at 31 March 2025, the charity had capital commitments of approximately £47,800 12024.. None) in respect of
contracted expenditure for which work had not yet commenced. These commitments relate primarily to the planned
refurbishment of the kitchen at The Addy Iwythenshawel and resurfacing of the Multi Use Games Area IMUGAI at The
Addy Iwythenshawel.
The full amount of £47,800 is expected to be settled within the 2025-26 financial year.
The charity intend5 to fund these commitments through a combination of exi5tin8 restricted funds and available Surplus
funds. No capital commitments have been recognised as liabilitie5 in the balance sheet as at 31 March 2025.
29
Related party transactions and ultimate controlling party
There were no disclosable related party transactions durin8 the year12024 - nonel. The ultimate controlling party is the
board of directors.
30 Analysls of chanzes In net funds
The charity had no material debt during the year.
-32-