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← Age Concern Manchester

2025-03-31-accounts

Charity Registration No. 1083242

Company Registration No. 04075099 (England and Wales)

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

ANNUAL REPORT AND CONSOLIDATED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 MARCH 2025

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

LEGAL AND ADMINISTRATION

Trustees B. Green BA LLB - Chair B. Green BA LLB - Chair B. Green BA LLB - Chair B. Green BA LLB - Chair
Dr. S. Lennon BM MSc FRCPsych - Deputy Chair
R. Zoltie BSc CA - Honorary Treasurer
C. Fall FRICS
R. Clarke BA (Hons) Business Law
K. Cruickshank
T. Osborn LLB Hons
Secretary S. A. Dervan
Principal and Registered office
Manchester
M2 7HG
Charity number 1083242
Company number 04075099
Auditors JS. Audit Limited
James House
Stonecross Business Park
Yew Tree Way
Warrington
Cheshire
WA3 3JD
Bankers The Co-Operative Bank
1 Balloon Street
Manchester
M60 4EP
CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONTENTS

Page
report 1 - 14
Statement of responsibilities 15
Independent report 16 - 19
Consolidatedstatement of financial activities 20
Group balance sheet 21
Company balance sheet 22
Consolidated statement of cash flows 23
Notes to the financial statements 24 - 39

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

FOR THE YEAR ENDED 30 MARCH 2025

The Trustees have pleasure in presenting their annual report, which also contains the requirements of a 30 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of effective 1 January 2019). Legal and administrative details are provided on a separate information page at the front of these financial statements.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Object of the charity

Legal status and governing document

Age Concern Manchester is a charitable company limited by guarantee, charity registration number 1083242. The Charity is governed by the articles and memorandum of association for the incorporated company as last amended on 3 November 2008. The directors of the charitable company are its Trustees for the purpose of charity law and throughout this report are collectively referred to as the Trustees. The governing documents instruct the trustees to act in a way to promote the objects of the Charity. The Trustees have no beneficial interest in the charitable company.

Subsidiaries

Until October 2000 the activities of Age Concern Manchester were undertaken by an unincorporated charity, registration number 504929. That charity is now a subsidiary charity of Age Concern Manchester and has not traded during the year.

On 28 May 2012, the Pre-Retirement Association of Greater Manchester (PRAGMA) became a subsidiary charity of Age Concern Manchester and was renamed as the Planned Retirement Association of Greater Manchester.

The Charity has one active wholly owned trading subsidiary, Age Concern Manchester (Care) Limited. The group statement of financial activities includes the total income receivable and total expenditure payable by this subsidiary. The Charity also has four wholly owned non-trading subsidiaries; Silver Service Manchester Limited, Age UK Manchester Trading Co. Limited, Age Concern Manchester Trading Co. Ltd and Age UK Manchester. On 11 March 2014, Age Concern Manchester signed a Brand Partner Agreement with Age UK and from 14 July 2014 adopted the working name of Age UK Manchester. The legal status of Age Concern Manchester, the Charity, remains unchanged.

Trustees

The Trustees, who are also directors for the purpose of company law, who served during the year were:

B. Green BA LLB - Chair Dr. S. Lennon BM MSc FRCPsych - Deputy Chair R. Zoltie BSc CA - Honorary Treasurer

C. Fall FRICS R. Clarke BA (Hons) Business Law K. Cruickshank

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Appointment, induction and training of the Trustees

Recruitment to the Board of Trustees is normally by invitation to individuals with the relevant skills and experience to strengthen the governance of the organisation. It is usual for potential new trustees to attend one or more meetings at first as observers, and then to be co-opted prior to subsequent election at the Annual General Meeting.

The induction process includes the provision of relevant background written material as well as visits to Executive, with appropriate arrangements subsequently being made for personalised training to take place.

Organisational structure

The Annual General Meeting of the Charity elects the Trustees and Honorary Officers, appoints Auditors, and considers and adopts the Annual Report and Consolidated Financial Statements for the preceding year's activities. The Board receives regular reports on risk management, on property management, health and safety and on equal opportunities performance.

Financial control

In accordance with company and charity law applicable to charities in England and Wales, the Trustees have financial statements prepared for each financial year based upon proper accounting records which disclose a true and fair view of the state of affairs of the charity on an on-going basis. In preparing those financial statements, the Trustees have approved suitable accounting policies and require them to be applied consistently, making judgements and estimates that are reasonable and prudent. The Trustees, being also responsible for safeguarding the assets of the Charity, have taken reasonable steps for the prevention and detection of fraud and other irregularities.

Once a year, the auditor attends the draft annual reports. Budgets are approved at the beginning of the financial year and monitored throughout the year.

Reporting requirements

At the regular meetings of the Board of Trustees cost centre management accounts are considered, showing income and expenditure against budget, along with statements on cash, and reports on trends in service activity and income generation. Staffing and other management issues are regularly reported to the Board, as well as ideas for developing services and for improving income generation. Reports are presented on policy matters of concern to older people locally, regionally and nationally.

Reporting is by the Chief Executive and other members of the management team who attend meetings issues, developing the capacity of the team, the suitability of the buildings in use, the quality of systems and the strength of financial reserves that are for future growth. In this context, from time to time the Trustees and senior managers meet for longer periods for business planning purposes.

Risk management

The Trustees acknowledge their continuing responsibility for identifying the major risks faced by the Charity, keeping those risks under review and taking appropriate steps to manage those risks. The Trustees confirm that they are satisfied that the risk management arrangements in force within the Charity are appropriate and effective and conform to the guidelines issued by the Charity Commission. The annual risk management report (that analyses the major risks faced by the Charity and highlights where mitigating actions are required) has been considered and approved by the Board and is being kept under active review.

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Delegation

Subject to their compliance with the above reporting regime, the day to day management of the organisation is delegated to the Chief Executive and Senior Team.

Volunteers

Many of our activities depend heavily on the contribution of around 100 unpaid volunteers, to whom Age Concern Manchester remains greatly indebted. At the very minimum, their giving is worth around £500,000 a year to the organisation. During the year under review, we continue to strengthen our volunteer team. Many new volunteers have joined us, inspired by new and innovative streams of work that offer people a diverse range of opportunities and allow people to really make a difference in their local communities. Each new volunteer brings with them skills and strengths that add value and variety to our work and enrich the nature of the support we can offer to older people in Manchester.

AIMS AND OBJECTIVES

not only to provide direct assistance through its own service structure, but also seeks to influence the nature, style, client group and location of services provided by others, particularly the statutory agencies committed the Charity to focus on those organisational objectives that would help to ensure that older people in and around Manchester were able to access the range of information, support and care that they needed as individuals, and in the settings where and when such services were needed. In particular, during 2024/25:

Due to the exceptional circumstances faced by some older people through the pressure brought about by the cost of living crisis:

And also:

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Despite the prevailing circumstances, to work towards strengthening the resilience of the organisation, quality of property assets, the senior staff team, and succession planning.

To recruit to, and thereby further strengthen, the Board of Trustees.

ACTIVITIES

1. Advice and Counselling

Advice:

The Information and Advice Service continued to be a central commitment of Age UK Manchester, accepting referrals from Adult Social Care, Community Mental Health Teams, NHS and Housing Associations. The majority of referrals, however, continued to be from individuals, families or their carers. The challenges facing individuals who are trying to live on a limited budget have multiplied over the last few years and the workload of the team has increased to match the rise in demand for support. During the year under review, the pressure for individuals on low incomes has become even greater with huge increases in food and energy bills and changes in government policy in terms of Winter Fuel Payments etc. The team remain committed to providing a high-quality service to older people and their carers in the City of Manchester, providing information and signposting services as well as casework for those experiencing difficulty with problems relating to Welfare Benefits, Social Care and Housing and nonconsumer credit debt.

For the financial year under review the service has once again helped to secure additional benefits for older people and their carers, to the value of well over 1 million pounds, (having achieved over £353k of additional annual benefit take up for older people in one quarter of the year alone July to October 2024). The work of the advice team leaves people better placed to cope with the current cost of living crisis and allows them the opportunity to enjoy greater physical and mental wellbeing in later life. A huge advantage of the service is the variety of locations in which advice may be provided, including home visits to deliver one to one advice, help with form filling etc. We are flexible and accessible in our approach and many people return time and again to obtain support from our advice services on a wide range of issues over a number of years.

So great has been the demand for Advice Services during the period under review, that the Advice team were having to put people on a waiting list for help. We have once again been grateful to Age UK, to Dunelm for the Home Sweet Home project funding and to Age Friendly Manchester for funding provided to increase staffing capacity so that waiting times could be kept to an absolute minimum. The additional funding also allowed us to extend the contract for a bilingual advice worker who has been an enormous help in giving one to one advice to people whose first language is Punjabi.

Household Support Fund grants have been made available during the year under review. These grants, that come via Manchester City Council, have been allocated by our advice team to those in greatest need to help with the cost of living crisis.

Grant funding was again received from the Eon Warm Homes Age UK Partnership to provide Benefit Entitlement Checks and increase awareness of access to benefits to avoid fuel poverty and how to stay warm.

In January 2022, additional funding was awarded from Age UK National to run a Scams Awareness Project for those over 50 and this project has proved to be a great success. Towards the end of the year under review we were informed that this funding will extend to 2027 allowing us to continue to work closely with Greater Manchester Police and Trading Standards. This work can never really be considered complete as new and more sophisticated scams are being developed all of the time but the project seeks to raise awareness of current scams and to give people the information and confidence they need to protect themselves from scams and fraud.

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Counselling:

The Counselling Service continued to help substantial numbers of older people into recovery with the help of either a qualified or an in-training volunteer Counsellor delivering one-to-one Counselling sessions, using either person centred or integrated approaches.

The Age UK Manchester Counselling Service (funded by the NHS as part of a mental health contract that also covers day care provision at our day centres in Openshaw and Brunswick Village) has retained its distinctive focus, using the GAD 7 (screening questionnaire for anxiety) and PHQ 9 (screening questionnaire for depression) alongside CORE 10 (Psychological Outcomes Measure). Clients who would be suitable for IAPT compliant therapies were referred into the relevant services provided by other agencies.

Age UK Manchester Counselling Service is an organisational member of BACP (British Association for Counselling and Psychotherapy).

Referrals to the service have continued to increase with those referred being supported to explore and understand problems such as stress, anxiety, depression, bereavement, trauma, loneliness and ill health. Waiting times for Counselling delivered by the NHS are now so long that those referring individuals for Counselling support are choosing to direct clients aged 60+ to our service. Some of those referred during the period under review were still suffering from the effects of the pandemic and needing support with bereavement and loneliness issues. As a continued response to this dramatic climb in the number of referrals, the team continue to work closely with institutions looking for placement opportunities for student counsellors and this helps to increase the capacity of the service and allowed the team to keep up with the numbers of people requiring support.

The service is flexible and responsive to the needs of its clients and in line with individual preference only a very small percentage of counselling is delivered by telephone (and only where the client has expressed this to be their preferred method of contact). All other sessions are delivered face to face in our Day in delivering counselling to clients in their own homes and this is of great value to those who are unable to travel or those who have caring responsibilities.

The service has been reviewed this year, and client feedback was very positive indicating that people received significant benefit from the service in terms of their health, wellbeing and happiness.

Towards the end of the year under review a small pot of funding was allocated to us from Age UK as a result of their participation in the Omaze raffle. This funding will allow us to establish a befriending service. As well as accepting general referrals to the service, befriending will also help to keep some people well once their session of therapeutic counselling has ended and prevent unnecessary referrals back into the Counselling Service in situations where companionship, not talking therapies, is required.

2. Contract Care

In the year under review we continued to be a Foundation Living Wage employer across all of our services and activities.

Home Care and Residential Care services are registered with the Care Quality Commission and are subject to CQC regulation and inspection. Day Care (monitored and inspected by NHS and Manchester City Council staff) is managed as if it were subject to the CQC regime.

Residential Care at Holmfield

The Holmfield team are proud to deliver really person-centred care. Everyone who lives at Holmfield is encouraged to get out and about regularly with a member of staff who knows them well, and to keep up with their hobbies and interests whether this means attending the Halle Orchestra, visiting a local library, a trip to the cinema or going to a football match.

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During the year under review the staff team at Holmfield have once again shown a huge commitment to team work. Keeping the safety and wellbeing of the older people who live at Holmfield as their key priority and going the extra mile to make sure that the lives of the people they support are happy and fulfilled. Staff retain the Platinum status on the Gold Standard End of Life Care Framework and are noted for the quality of care they provide to people whose lives are affected by Dementia.

The team at Holmfield have moved over to digital record keeping and the staff report that the new system is a great asset. The new system saves time and produces efficient and accurate record keeping. The expectation is that eventually digital systems in residential care will allow better and more efficient communication directly with GPs and other community health services for the benefit of our residents.

Offering Residential Care in the current financial climate is not easy and this is evident by the number of care homes being lost to the sector. Rising interest rates, wage costs to keep up with the Living Wage, increases in the price of insurance, and every single commodity we use to create a comfortable environment for the people who live with us at Holmfield bring some challenges. The staff are to be commended for being creative with resources, for finding cheaper more local suppliers and for giving some of their own time and efforts in making sure that the comfort and happiness of the residents at Holmfield is never compromised.

Holmfield continues to be a place where people are happy to live and work. Throughout the year under review, bed occupancy at Holmfield has once again remained consistently high. This is testament to the efforts and enthusiasm of the staff who continue to make Holmfield such a happy and welcoming place to be.

about providing care continues to be made widely available during the year under review. The leaflet gives a reassurance that staff are well motivated and 100% committed to enhancing the quality of life for everyone in their care. The leaflet is included in the introduction pack for anyone who is considering moving to Holmfield as well as being more widely available across our other services.

Day Care Services

In the year under review our Day Care Services have continued to thrive.

Demand for these services is greater than ever. Day Care Services have a vital role to play in supporting older people to make new connections and friendships. The value of Day Care in terms of providing respite to Carers cannot be over emphasised. For some people, regular attendance at Day Care means that they are able to continue to live independently in their own home for much longer than would otherwise have been possible. As the cost of living crisis has worsened, the real value of a warm safe, environment, a hot meal and friendly company has been easy to recognise.

During the year under review we have continued to encounter some people, particularly through our Home from Hospital service, who are living with extreme loneliness and isolation. For some of these people, accessing Day Care has been life changing and provides the key to their future happiness and wellbeing.

At each centre, a varied programme of activities takes place each week, friendships are forged, worries and concerns can be allayed, a nutritious meal is provided, trips out are arranged and enjoyed, family carers are supported through the respite Day Care offers them from their caring responsibilities. A watchful eye is kept on physical and mental wellbeing and because of this we are often able to prevent a crisis or a hospital admission.

These services are becoming increasingly expensive to provide as the cost of every resource we use to provide Day Care (food, transport, staffing costs, heat, light and power) has increased. At the end of the year under review there was an obvious shortfall in the funding for these services, and this is being addressed urgently with commissioners.

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Home Care Services

commissioned by Manchester City Council and the NHS and we also provide home support to private individuals who fund their own care.

In May 2023 we were put on notice that the Home Care work available via Manchester City Council would be up for retender. The tender exercise was launched on 21 December 2023 with a deadline for return by 23 February 2024. After a considerable amount of management time had been spent working on the Tender documents, we were notified on 31 January 2024 that the tender process had been discontinued - tender the .

The retender exercise was relaunched in September 2024, but unfortunately the outcome was still undecided at the end of the year under review, making it difficult for us to do any real strategic planning in relation to Home Care provision.

The growth and development of the Home Care services in certain parts of the city is currently limited only by recruitment difficulties for care positions. For us the difficulty is most pronounced in South and Central Manchester and service provision in those geographical areas has to be limited to what we can safely deliver with the staff available.

We are keen to find solutions that will encourage people to try social care as a career option. During the year under review, we have been talking to Manchester City Council Work and Skills Team and we have been proactive in seeking out funding that we hop supported placements in our Day Care Centres. We feel this introduction to a career in care would not only be suitable for younger people but also for older adults wanting to get back into the workplace, who maybe can bring skills and life experience to the role but, lack the confidence to apply for a job in care without some initial support.

Towards the end of the year under review it was decided that we would close the Central Manchester Home Care office as we had not bid for any Central Manchester work in the tender process, and it was felt that the potential to grow the service in that area was very limited.

We continue to make a really significant contribution to the delivery of home care in North Manchester, and the services together continue to regularly deliver in excess of 2000 Hours per week of support to people in their own homes. In North Manchester (where recruitment seems to be easier) this work regularly includes the provision of Home Support to people with complex needs and includes support to people receiving End of Life care.

During the year under review the problem with slow payments and historic debt owed by Manchester City Council have been addressed. If we are successful when outcome of the tender is known, we hope that a new payment portal and weekly, rather than monthly payments from the council for Home Care will improve cash flow.

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3. Other Services

Ageing Well

During the year under review our Ageing Well Programme has seen lots of growth and development.

In 22/23 a successful bid to the National Lottery Reaching Communities fund allowed us to develop a number of new Ageing Well groups in Extra Care Housing Schemes. City-wide rapid roll out of the new clubs began in January 2023 and seven new groups were quickly established and thriving. During 2023/24 the number and variety of the clubs and groups available city-wide has continued to increase. The work in Extra Care Schemes includes groups at Westfields, Village 135, Hibiscus Court, Elmswood Park, groups have been added specifically for people who are living with Parkinsons. We are very grateful to Parkinsons UK who provided the funding for equipment for these specialist groups. The Carpet Bowls Group at Elmswood Park (Whalley Range) has proved particularly popular and has attracted people with Parkinsons (and their carers) from as far away as Oldham.

Our Ageing Well work takes us to the heart of some local communities where we previously had no physical presence (apart from delivering Home Care Services). Because the groups are open to residents of the Extra Care Schemes and to people living locally, we are making a real impact in terms of tackling the huge problem of social isolation. We are also able to raise awareness of our range of services and support in terms of things like Benefits Checks, Counselling, information on Scams etc. with people who we have not previously had any contact with.

The focus of all the Ageing Well work is to encourage older people at every opportunity to be ambitious, focussing on what can still be achieved rather than what is no longer possible. Wherever possible the idea is promoted of older people as the experts, able in a very positive way to demonstrate talent, skill and capability.

The 'Out in the City' group continues to be recognised nationally as an example of an innovative and valuable service for older people from the lesbian, gay, transgender and bisexual communities in and around Manchester. Membership continues to grow rapidly as has local and national recognition of the weekly meetings and enjoyed around 80 trips out, both locally and further afield. The group is volunteer led and is very proactive in seeking out funding and organising opportunities for the group members to enjoy.

The programme of Ageing Well activities continues to surprise and delight both the people who attend the groups and people who visit our services. We have everything from Craft Groups to Carpet Bowling, Seated Exercise classes to Upcycling Furniture. There really is something for everyone with friendship as a very important added extra.

Opening new groups in new communities gives us the opportunity to celebrate diversity and to welcome people from a wide range of backgrounds (both as group members and as volunteers), each potentially bringing new skills and value to the groups. Making the most of partnerships with, for example, Manchester Museum, Manchester Aquatics Centre and the School of Robotics at Manchester University allow a really varied and interesting programme of activities that bring enrichment to the lives of the older people who take part in the groups and challenge the traditional image of hobbies and interests enjoyed by people in later life.

The groups also provide great opportunities for intergenerational work. The Ageing Well group at Brunswick Village regularly engage with pupils from local schools and during the year under review they have worked with Manchester University and pupils from Coop Academy Medlock on a banner celebrating the life of Social Activist Ellen Wilkinson.

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Befriending

The small telephone befriending service for older people with Mental Health needs has continued during the year under review. The clients who benefit from this service have all continued to show a general improvement in their mental wellbeing due to the increased support.

As mentioned under Counselling, we have received a small pot of funding from Age UK to undertake further befriending work for 25/26.

Home from Hospital Service

Following a short notice request from commissioners, Age UK Manchester started to provide Home from Hospital Support on 6 December 2021 as part of the additional services commissioned to address the anticipated Winter Pressures on hospital beds.

Since the service started, extensions to funding have been given on a 6 monthly basis.

The service has been staffed as a distinct team with a base at Brunswick Village Extra Care Scheme. The office-based service operates between 10am and 6pm 7 days per week including Bank Holidays.

This service has continued during the year under review with a focus on older people being discharged from Wythenshawe Hospital and Manchester Royal Infirmary and the numbers of referrals have increased as the service we provide has become more established.

Referrals to the service are made either by email or by telephone with all clients receiving a home visit as soon as possible after discharge to make sure they are settled at home and to address any areas of unmet need.

A high percentage of referrals are received at weekends or in the late afternoon (with an actual arrival time at home for the patient being well after 6:00pm). In order to cover late evening discharges, we have added some input from our home care teams (North, South and Central) to make sure that patients having a late discharge did not have to wait until the following day to have any urgent needs met. In such cases, an experienced Home Care Worker (trusted assessor) makes a visit and ensures that any immediate needs for food, heating, etc. are met. They look out for any obvious and immediate problems that might affect the sustainability of that individual remaining safely at home.

The Home Care Management teams are coordinating any late evening visits and providing back up if required to the Home Care Staff. Patients seen in the late evening are then referred back to the Home from Hospital team the following day for further, fuller assessment and they will then address any ongoing practical or emotional support needs.

During the year under review our service has continued to offer a range of specialisms that seem to be really benefitting people who are trying to get safely home after a stay in hospital and freeing up hospital beds by shortening the amount of time people end up staying in hospital after being pronounced medically fit. Our retail team have been heavily involved in this work, supplying essential items to those individuals who are being discharged to temporary accommodation and helping to move furniture to make way for hospital equipment needed at home. We are finding that very simple interventions, made in a timely way are really making a world of difference.

During 2024/25 the team have been involved in MADE (Multi Agency Discharge Events) looking at ways the multidisciplinary teams can work together to facilitate more rapid discharges.

Our Home from Hospital service is well regarded by commissioners. Monthly reporting to Commissioners includes case studies that demonstrate the complexity of the problems the team are faced with and the way they tackle those problems with kindness, empathy and efficiency.

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We take pride in the fact that our service does not have a very clearly defined remit. We take a very flexible and person-centred approach to each and every client referred, and try to find solutions that will bring about a fast, safe and sustainable return home.

The numbers of monthly referrals to the service have almost doubled during the year under review.

The service is up for retender from the Local Care Organisation in 25/26 and will cover all three Manchester Hospitals.

PRAGMA

The Planned Retirement Association of Greater Manchester (PRAGMA) continued to seek out opportunities to develop and deliver its courses that help to prepare people for a happy, active and fulfilling retirement. A successful course was delivered in March 2025 from St Greater Manchester.

We continue to seek out new opportunities to further develop the service with plans to hold further courses in 2025/26.

4. Shops

The charity has benefitted from donations and money raised through our shops during the year under review.

The new till systems we had invested in have allowed us to maximise the income we receive from Gift Aid.

During the year under review the upcycling work we have been doing led to a further successful bid to the Foundational Economy Fund who awarded £56,000 for us to explore further ideas around upcycling, recycling and sustainability.

A number of upcycling workshops have been held at various locations (including Ward Street Workshop) during the year under review and all have been very well received. The upcycling work has also brought about some opportunities for partnership working particularly with Manchester Fashion Institute at Manchester Metropolitan University who have been looking at opportunities for funding with us to run a joint project. We have had excellent support in getting our upcycling work off the ground from the Greater Manchester Business Growth Hub.

At the Greater Manchester Chamber of Commerce Excellence Awards in October 2024 Age UK .

The Northenden and Didsbury Village shops are now well established with Didsbury shop proving to be a good place to make sales of upcycled clothes and furniture. The shops have a good social media presence particularly on Facebook and Instagram and here we are able to highlight new stock and attract in the local community.

donated goods and as well as providing a home for the upcycling team, a number of pop up events and craft workshops have taken place there during the year under review.

Gardens in Manchester. This pop-up event utilised a large vacant store and a number of small businesses etc had the opportunity to display and sell their items.

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presence to the heart of the community. All of our shops and staff act as the face of the charity on the high street, often being the first port of call for those who want to use our services. The Ageing well group at the Harpurhey shop, is popular, with varied weekly groups on offer for the community.

The increasing involvement of the retail team in the Home from Hospital project continues to give them some insight into the reason for their work. Seeing at first hand the problems that some older people are facing, and helping to resolve them, has led to a greater understanding and motivation for the shops to do well, and generate income that will help to support our services.

Our shops intend to continue to find new and creative ways of working over the next year, to further raise the profile and income levels of the charity.

5. Capacity

The capacity of the Board and the Senior Team was well tested and consolidated during the year under review and efforts were made to recruit new trustees to strengthen the Board.

6. Recognition

During the year under review we have, once again made a huge commitment to constantly adapting services in response to the issues older people in Manchester are facing. A major influence on our services this year has once again been around supporting people who were hardest hit by the sharp increase in the cost of living. We have seen the effects of this across all of our services and commissioners have recognised and appreciated our efforts to rise to the challenge of supporting people whose circumstances have been most affected by the rising costs of food and energy.

Rising costs have also had a massive impact in our ability to attain full cost recovery for commissioned services. Large increases in the Living Wage along with huge price rises affecting all the commodities we regularly use have seen costs rise well above the level of any uplifts we may have received. Despite the efforts of staff to make savings when ever possible, towards the end of the year under review it had become apparent that some services were running at a deficit, and realistic conversations had been commenced with commissioners to try and find ways to keep services sustainable.

7. Supporters

Organisations, funders and Businesses who gave us their support in the year under review:

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Age Friendly Manchester

We thank every individual, business and organisation who supported us. We are also very grateful for the generosity of individuals who help to support our work through donations and bequests. Each and every their carers.

PUBLIC BENEFIT STATEMENT

The Trustees are satisfied that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Financial Review

The results for the year and the attached financial statements.

Principal Funding Sources: Income for the year was £5,320,545, consistent with the previous year. Gifts and grants for the year amounted to £173,242 (2024: £260,793) a decrease of 33.6% on the prior year. £185,741 came from statutory contracts, down from £190,946 in 2023/2024. Of the remainder, £4,497,531 and small amounts towards Ageing Well and Advice and Advocacy activities), an increase on the prior year. Most of the rest was trading income from the charity shops, which decreased to £456,342 for the year (2023/2024: £522,137).

Principal Expenditure Items: At £5,715,504, expenditure was up 5.0% on the previous year, of which £4,346,641 (76.1%) went on employee costs. Charitable expenditure and its associated support costs constituted 87.3% of total expenditure during the year. The cost of generating funds (12.7%) consisted almost entirely of charity shop costs.

GRANT MAKING POLICY

RESERVES POLICY

Net assets at the end of the financial period amounted to £513,593 equivalent to 9.0% of annual revenue expenditure (16.7% in 2023/24). Readily accessible unrestricted reserves at the end of the financial period were at a level equivalent to five weeks unrestricted expenditure, which is below the three months level that the Board consider to be the minimum target for the organisation. The Board continues to review and prioritise the Charity's operations with a view to achieving a healthier financial position.

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AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

- continued FOR THE YEAR ENDED 30 MARCH 2025

PLANS FOR FUTURE PERIODS

The performance of our staff teams during the year under review has been excellent, though the financial climate has been very testing. The flexibility and innovation shown by our teams has delivered real results in supporting and improving the lives of people who have faced enormous challenges in terms of their health and wellbeing, financial situation or access to opportunities.

We have again made some successes this year that provide good foundations for the future development of services and we have demonstrated how our range of services can work flexibly together to produce excellent results.

It is vital that we obtain full cost recovery for commissioned services going forward. This will allow us to continue to focus on organisational objectives that will help to ensure that older people and those who care for them in and around Manchester are able to access the range of information, support and care that they need and that we can offer life enhancing opportunities that will contribute to wellbeing, happiness, and healthy ageing.

It is our aim:

13

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

- continued FOR THE YEAR ENDED 30 MARCH 2025

DISCLOSURE OF INFORMATION TO AUDITORS

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 auditors are aware of such information.

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

Registered office: Signed by the order of the Trustees First Floor Manchester B. Green M2 7HG Chairman

Approved by the Trustees on ].

14

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

The Trustees are responsible for preparing the financial statements in accordance with applicable law and 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 the Group and the incoming resources and application of resources, including the net income or expenditure, of the Group for the year. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and the Group and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Charity and the Group and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

15

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONCERN MANCHESTER

Opinion

We have audited the financial statements of Age Concern Manchester for the year ended 30 March 2024 which comprise the consolidated statement of financial activities, the group balance sheet, the company balance sheet, the consolidated statement of cash flows and the 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, including Financial Reporting Standard 102 Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts 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 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 statement is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually 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 thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

16

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONCERN MANCHESTER-Continued

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment

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:

Responsibilities of the Trustees

As explained more fully in the Statement of Trustees Responsibilities, the Trustees, who are also the directors of the charity for the purpose 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.

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's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit 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. 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.

17

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONCERN MANCHESTER-Continued

Based on our understanding of the charitable company and sector, we identified that the principal risks of non-compliance with laws and regulations related to, but were not limited to, the Companies Act 2006, the Charities Act 2011, employment, pension and health and safety legislation and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the

==> picture [424 x 37] intentionally omitted <==

financial statements (including the risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgements and the risk of fraud in revenue recognition.

Our procedures to respond to risks identified included the following:

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.

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 http://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

18

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONCERN MANCHESTER-Continued

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 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 members as a body, for our audit work, for this report, or for the opinions we have formed.

Peter Atkinson F.C.A. (Senior Statutory Auditor) for and on behalf of JS. Audit Limited

Chartered Accountants Statutory Auditor

James House Stonecross Business Park Yew Tree Way Warrington Cheshire WA3 3JD

19

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 MARCH 2025

Unrestricted
Funds
Note
£
Incoming Resources
Incoming resources from generated funds:
Voluntary income
2
20,404
Activities for generating funds
3
430,252
Investment income
4
246
Incoming resources from
charitable activities:
5
Advice and advocacy
73,631
Ageing Well
53,579
Day care
863,152
Home care
2,453,863
Home from hospital
110,482
Residential care
1,032,954
PRAGMA
140
Shop grants
-
Total incoming resources
5,038,703
Resources Expended
Costs of generating funds:Costs
of generating funds
7
695,101
Net incoming resources
available for charitable
application
4,343,602
Costs of charitable activities:
Advice and advocacy
8
142,820
Ageing Well
46,736
Day care
1,004,507
Home care
2,289,267
Home from hospital
97,259
Residential care
1,120,384
PRAGMA
10,484
Total charitable expenditure
4,711,457
Total resources expended
5,406,558
Net (outgoing)/incoming
resources/ Net movement in
funds
(367,855)
Fund balances at 30 March 2024
833,701
Fund balances at 30 March 2025
22
465,846		 Restricted
Funds
30
£
-
33,533
-
95,533
137,506
-
-
15,270
-
-
-
281,842
31,666
250,176
95,533
156,793
4,092
-
9,830
11,032
-
277,280
308,946
(27,104)
74,851
47,747		 (125,667)
Total funds
Year to
Total funds
Year to
March 2025 30 March 2024
£
£
20,404
102,955
463,785
570,074
246
1,768
169,164
155,292
191,085
172,328
863,152
785,186
2,453,863
2,419,675
125,752
173,609
1,032,954
927,883
140
359
-
10,000
5,320,545
5,319,129
726,767
636,768
4,593,778
4,682,361
238,353
242,253
203,529
202,453
1,008,599
1,033,995
2,289,267
2,174,840
107,089
98,891
1,131,416
1,047,018
10,484
8,578
4,988,737
4,808,028
5,715,504
5,444,796
(394,959)
908,552
1,034,219
513,593
908,552		 (125,667)
Total funds
Year to
Total funds
Year to
March 2025 30 March 2024
£
£
20,404
102,955
463,785
570,074
246
1,768
169,164
155,292
191,085
172,328
863,152
785,186
2,453,863
2,419,675
125,752
173,609
1,032,954
927,883
140
359
-
10,000
5,320,545
5,319,129
726,767
636,768
4,593,778
4,682,361
238,353
242,253
203,529
202,453
1,008,599
1,033,995
2,289,267
2,174,840
107,089
98,891
1,131,416
1,047,018
10,484
8,578
4,988,737
4,808,028
5,715,504
5,444,796
(394,959)
908,552
1,034,219
513,593
908,552
5,319,129
636,768
4,682,361
242,253
202,453
1,033,995
2,174,840
98,891
1,047,018
8,578
4,808,028
5,444,796
(125,667)
1,034,219
908,552

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

20

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES GROUP BALANCE SHEET AS AT 30 MARCH 2025

==> picture [485 x 484] intentionally omitted <==

----- Start of picture text -----
Note 30 March 2025 30 March 2024
£ £ £ £
Intangible fixed assets 14 4,815 4,815
Tangible fixed assets 15 1,005,656 1,071,579
1,010,471 1,076,394
Current assets
Stock 13,265 13,262
Debtors, prepayments and
accrued income 17 371,234 646,868
Cash at bank and in hand 27,839 33,726
412,338 693,856
Creditors: amounts falling due within
one year 18 (496,467) (432,144)
Net current (liabilities)/assets (84,129) 261,712
Total assets less current liabilities 926,342 1,338,106
Creditors: amounts falling due
(412,749) (429,554)
in greater than one year 19
Net assets 513,593 908,552
Funds employed
Unrestricted 22 465,846 833,701
Restricted 22 47,747 74,851
513,593 908,552
----- End of picture text -----

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved for issue on

R. Zoltie B.Green Honorary Treasurer Chair Company Registration No. 04075099

21

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES COMPANY BALANCE SHEET AS AT 30 MARCH 2025

Note
Intangible fixed assets
14
Tangible fixed assets
15
Fixed asset investments
16
Current assets
Stock
Debtors, prepayments and accrued
income
17
Cash at bank and in hand
Creditors: amounts falling due
within one year:
18
Net current (liabilities)/assets
Total assets less current liabilities
Creditors: amounts falling due in
greater than one year:
19
Net assets
Funds employed
Unrestricted
22
Restricted
22		 30 March 2025
30 March 2024
£
£
£
£
4,815
4,815
1,005,656
1,071,579
5
5
1,010,476
1,076,399
13,265
371,229
13,262
646,863
27,839
33,726
412,333
693,851
(496,467)
(432,144)
(84,134)
261,707
926,342
1,338,106
(412,749)
(429,554)
513,593
908,552
465,846
833,701
47,747
74,851
513,593
908,552		 30 March 2025
30 March 2024
£
£
£
£
4,815
4,815
1,005,656
1,071,579
5
5
1,010,476
1,076,399
13,265
371,229
13,262
646,863
27,839
33,726
412,333
693,851
(496,467)
(432,144)
(84,134)
261,707
926,342
1,338,106
(412,749)
(429,554)
513,593
908,552
465,846
833,701
47,747
74,851
513,593
908,552
1,076,399
261,707
412,333
(496,467)
1,338,106
(429,554)
908,552
833,701
74,851
908,552

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved for issue on

R. Zoltie Honorary Treasurer Company Registration No. 04075099

B. Green Chair

22

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES CONSOLIDATED STATEMENT OF CASH FLOWS AS AT 30 MARCH 2025

2025 2024
Note £ £ £ £
Cash flows from operating
activities
Cash (absorbed)/generated
from operations 27 (38,672) (13,373)
Investing activities
Purchase of tangible fixed assets - (104,315)
Proceeds on disposal of fixed assets - -
Net cash used in investing activities - (104,315)
Financing activities
Repayment of bank loans (16,152) (51,038)
Net cash used in financing activities (16,152) (51,038)
Net (decrease)/increase in cash and cash
equivalents (54,824) (168,726)
Cash and cash equivalents at
beginning of year		 33,726 202,452
Cash and cash equivalents at end of year (21,098) 33,726
Relating to:
Cash at bank in hand 27,839 33,726
Bank overdrafts included in creditors
payable within one year
(48,937) -
(21,098) 33,726

23

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 MARCH 2025

1 Accounting policies

Charity Information

Age Concern Manchester is a private company limited by guarantee incorporated in England

1.1 Accounting Convention

Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS (effective 1 January 2019). The charity is a Public Benefit Entity as defined by FRS 102.

The accounts are prepared in sterling, which is functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below:

1.2 Going Concern

  1. The Charity meets its day-to-day working capital requirements through its overdraft facility.

The Charity recorded a deficit for the year of £394,959 (2024: deficit of £125,667) and t funds had fallen to £513,393 as a result. The Charity also recorded net current liabilities of £84,129 at 30 March 2025. The Charity had re-tendered for its main Home Care contracts, on improved terms, and post year-end this has been successful and the Charity has updated its forecasts and projections to reflect this improved trading performance. These improved cash flows, taking account of reasonably possible changes in trading performance, show that the Charity is able to operate within the level of its current facilities.

The Trustees therefore have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future and therefore continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Basis for consolidation

The consolidated financial statements comprise Age Concern Manchester, its subsidiary charity PRAGMA, and its trading subsidiary, Age Concern Manchester (Care) Limited, along with the nontrading subsidiaries, Age UK Manchester Trading Co. Limited, Age UK Manchester, Age Concern Manchester Trading Co. Ltd and Silver Service Manchester Limited. The results of the subsidiaries are consolidated on a line by line basis.

The summarised Profit and Loss Account for the year ended 30 March 2025 and Balance Sheet as at 30 March 2025 for Age Concern Manchester (Care) Limited are given in the notes to these accounts.

The charity has availed itself of the provisions of the Companies Act and adapted the Companies presented for the charity alone as permitted by Section 408 of the Companies Act 2006 and Paragraph 397 of the SORP.

24

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

1.4 Charitable Funds

General funds are unrestricted funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the charity for particular purposes. The cost of raising and administering such funds is charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

All income and expenditure is shown in the Statement of Financial Activities (SOFA).

Investment income and gains are allocated to the appropriate fund.

1.5 Incoming resources

All incoming resources are included within the SOFA when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received.

Grants receivable which are not conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.

Grants receivable that do relate to the delivery of a specific performance by the charity are recognised when the charity earns the right to such consideration by its performance.

No amounts are included in the financial statements for services donated by volunteers.

1.6 Resources expended

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with use of the resources. General overheads have been allocated on the basis of direct staff wage costs.

1.7 Trademarks

Trademarks are valued at cost less accumulated amortisation. Amortisation is calculated to write off the cost less estimated residual value in equal annual instalments over their estimated useful lives.

1.8 Tangible fixed assets

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset, with the exception of land, over its estimated useful life:

Freehold and leasehold buildings 2% per annum straight line basis Fixtures and fittings 15% per annum straight line basis Motor vehicles 25% per annum straight line basis Office equipment 15 - 25% per annum straight line basis

25

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

1.9 Impairment of Fixed Assets

At each reporting end date, the charity reviews the carrying amounts of its intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

1.10 Investments

subsidiary undertakings and are stated at cost less any provision for diminution in value.

1.11 Stocks

Stocks are valued at the lower of cost and net realisable value.

1.12 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.13 Pension costs

The charitable group operates a defined contribution scheme for the benefit of its employees. Contributions payable are included in the SOFA in the year they are payable.

1.14 Finance and operating leases

Rentals payable under operating leases are charged to the SOFA against income on a straight line basis

2 Voluntary income

Voluntary income
Unrestricted Restricted Total Total
Funds funds 2025 2024
£ £ £ £
Donations and legacies 20,404 - 20,404 102,955

26

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

3 Activities for generating funds
Unrestricted
Funds
£
Fundraising events
7,386
Shop sales
422,809
Rent, service charges and room hire
57
430,252
4 Investment income
Unrestricted
funds
Interest receivable
£
246
5 Incoming resources from the charitable activities		 Restricted
Total
Funds
£
2025
£
-
7,386
33,533
456,342
-
57
33,533
463,785
Restricted
Total
funds
2025
£
-
£
246
 Total
2024
£
47,355
522,137
582
570,074
Total
2024
£
1,768
Advice and advocacy
Ageing Well
Day care
Home care
Home from hospital
Residential care fees
PRAGMA
Shop grants		 Charitable
Grants
Statutory
Grants and
payments
Service
fees
Total
2025
Total
2024
£
£
£
£
£
91,310
5,795
72,059
169,164
155,292
58,648
87,364
45,073
191,085
172,328
-
-
863,152
863,152
785,186
-
30,000
2,423,863
2,453,863
2,419,675
2,880
44,000
78,872
125,752
173,609
-
18,582
1,014,372
1,032,954
927,883
-
-
140
140
359
-
-
-
-
10,000
152,838
185,741
4,497,531
4,836,110
4,644,332

27

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

==> picture [467 x 412] intentionally omitted <==

----- Start of picture text -----
6 Support costs Note Total Total
2025 2024
£ £
Premises costs 7,790 5,169
Employee costs 42,530 42,290
Vehicle costs 137 85
Depreciation 1,393 1,370
Charges and fees 54,270 49,748
Office costs 18,178 17,150
Other costs 7,507 7,905
8 131,805 123,717
7 Analysis of costs of generating funds Total Total
2025 2024
£ £
Premises costs 183,492 139,795
Employee costs 420,125 360,165
10,948 2,550
Insurance 10,815 2,508
Depreciation 3,209 3,650
Office costs 22,288 23,172
Other costs 38,564 68,160
Charges and fees 9,002 7,504
Auditor s remuneration 8,755 8,706
Vehicle costs 19,569 20,558
726,767 636,768
----- End of picture text -----

28

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AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

9 Movement in total funds for the year

This is stated after charging/(crediting):

This is stated after charging/(crediting):
Total Total
Note 2025 2024
£ £
remuneration 8,755 8,706
Depreciation 15 65,923 73,034

10 Staff costs


Wages and salaries
Social security costs
Pension costs
 Total
2025
£
3,927,046

338,773
80,822
4,346,641		 Total
2024
£
3,704,776
304,441
73,433
4,082,650

The average number of full-time equivalent employees, analysed by function was:

Charitable activities
Management and administration of the charity		 Total
2025
178
7
185		 Total
2024
179
7
186

The number of employees whose annual emoluments were £60,000 or more totalled 1 (2024: 1).

11 Pension costs

The charity operates a company pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contributions payable by the charity to the fund and amounted to £80,822 (2024 - £73,433).

12 Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year (2024 - £Nil).

30

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

13 (Deficit)/surplus for the financial year

As permitted by Section 408 of the Companies Act 2006 and Paragraph 397 of the SORP, no separate SOFA has been presented for the Charity alone. Relevant information is as follows:

==> picture [75 x 33] intentionally omitted <==

2025 2024
£ £
2,866,682 2,899,454
deficit for the financial year (394,959) (125,667)

14 Intangible fixed assets Group and charity

Trademarks
£
Cost at 31 March 2024 4,815
Additions -
Cost at 30 March 2025 4,815
Amortisation at 31 March 2024 -
Charge for the year -
Amortisation at 30 March 2025 -
Net book value
At 30 March 2025 4,815
At 30 March 2024 4,815

31

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

15 Tangible fixed assets - Group and charity

Cost at 31 March 2024
Additions
Disposals
Cost at 30 March 2025
Accumulated depreciation
at 31 March 2024
Charge for the year
Eliminated on disposal
Accumulated depreciation
at 30 March 2025
Net book value
At 30 March 2025
At 30 March 2024		 Land
& buildings
Fixtures
& fittings
Motor
vehicles
Office
equipment
Total
£
£
£
£
£
1,883,700
232,504
170,434
114,766
2,401,404
-
-
-
-
-
-
-
-
-
-
1,883,700
232,504
170,434
114,766
2,401,404
952,318
132,922
134,860
109,725
1,329,825
29,737
19,922
16,264
-
65,923
-
-
-
-
-
982,055
152,844
151,124
109,725
1,395,748
901,645
79,660
19,310 5,041
1,005,656
931,382
99,582
35,574
5,041
1,071,579

The net book value of land and buildings as at 30 March 2025 comprise of:

Freehold
Long term leasehold		 £
822,700
78,945
901,645

Included in land and buildings is £381,193 (2024: £381,193) of land which is not depreciated.

32

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

16 Fixed asset investments - Charity

==> picture [455 x 74] intentionally omitted <==

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Cost as at 30 March 2025|5|5| |Cost as at 30 March 2024|5|5|

----- End of picture text -----

The investments held by the company represent the investment in the subsidiary companies as follows:

==> picture [408 x 118] intentionally omitted <==

----- Start of picture text -----
||||| |---|---|---|---| |Company|Country of incorporation|Shares held| |Class %| |Subsidiary undertakings| |Age Concern Manchester Trading Co. Ltd|England & Wales|Ordinary|100| |Age Concern Manchester (Care) Limited|England & Wales|Ordinary|100| |Silver Service Manchester Limited|England & Wales|Ordinary|100| |Age UK Manchester Trading Co. Limited|England & Wales|Ordinary|100| |Age UK Manchester|England & Wales| |Planned Retirement Association of Greater|England & Wales| |Manchester|

----- End of picture text -----

Age UK Manchester is a company limited by guarantee and therefore has no share capital. The principal activity of these undertakings for the last relevant financial period was as follows:

Principal activity Age Concern Manchester Trading Co. Ltd Non-trading Age Concern Manchester (Care) Limited Care provision and home care provision Silver Service Manchester Limited Non-trading Age UK Manchester Trading Co. Limited Non-trading Age UK Manchester Non-trading Planned Retirement Association of Greater Non-trading Manchester

==> picture [452 x 118] intentionally omitted <==

----- Start of picture text -----
|||||| |---|---|---|---|---| |Debtors|2025|2025|2024|2024| |Group|Company|Group|Company| |£|£|£|£| |Trade debtors|342,956|25,131|592,861|159,343| |Prepayments and accrued income|22,593|22,593|48,688|48,684| |Balance due from subsidiaries|-|317,820|-|433,517| |Other debtors|5,685|5,685|5,319|5,319| |371,234|371,229|646,868|646,863|

----- End of picture text -----

17 Debtors

33

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

18 Creditors: amounts falling due within one year

Bank loans and overdrafts
Trade creditors
Taxation and social security
Accruals and deferred income
Other creditors		 2025
Group
£
Company
£
64,343
64,343
141,433
141,433
87,041
87,041
98,541
98,541
105,109
105,109
496,467
496,467		 2024
Group
£
Company
£
14,753
14,753
161,511
161,511
77,119
77,119
92,145
92,145
86,616
86,616
432,144
432,144		 2024
Group
£
Company
£
14,753
14,753
161,511
161,511
77,119
77,119
92,145
92,145
86,616
86,616
432,144
432,144
432,144

The bank loans are secured by way of a fixed charge over the freehold properties owned by the Charity.

19 Creditors: amounts falling due in greater than one year

Bank loans
Analysis of loans
Wholly repayable within five years by instalments
Repayable within one year
Repayable between two and five years
Repayable after five years		 2025
Group
£
412,749
15,406
21,735
391,014
428,155		 2025
Group
£
412,749
15,406
21,735
391,014
428,155		 Company
£
412,749
15,406
21,735
391,014
428,155
2024
Group Company
£ £
429,554
429,554
14,753
14,753
46,576
46,576
382,978
382,978
444,307
444,307		 2024
Group Company
£ £
429,554
429,554
14,753
14,753
46,576
46,576
382,978
382,978
444,307
444,307
444,307

The bank loans are secured by way of a fixed charge over the freehold properties owned by the Charity.

20 Taxation

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

34

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

21 Financial commitments

At 30 March 2025 the group has annual commitments under non-cancellable leases as follows:

2025
 2024 2024
Land and Land and
buildings
Other		 buildings Other
£
£		 £ £
Expiry date:
Within one year 34,512
35,502		 34,512 35,502
Two to five years 169,024 103,549 103,536 139,051
203,536 139,051 138,048 174,553
Statement of funds
At 30 March Income Expenditure At 30 March
2024 2025
£ £ £ £
General reserve
Unrestricted funds 833,701 5,038,703 (5,406,558) 465,846
Restricted funds
Ageing Well grant 58,916 137,506 (156,793) 39,629
Awards for All
Holmfield Kitchen		 7,050 - (7,050) -
Information & Advice worker - 26,630 (26,630) -
Scams Prevention grant - 40,600 (40,600) -
GMCA shop grant - 33,533 (31,666) 1,867
Film Club grant 811 - - 811
Eon Warm Homes grant - 20,803 (20,803) -
The Mark Benevolent Fund 4,092 - (4,092) -
Home from Hospital grants - 15,270 (9,830) 5,440
Cost of Living Response Fund - 7,500 (7,500) -
Digital Social Care Adoption grant 3,982 - (3,982) -
74,851 281,842 (308,946) 47,747
908,552 5,320,545 (5,715,504) 513,593

22 Statement of funds

The general reserve represents the free funds of the charity which are not designated for particular purposes.

The Ageing Well Grant carried forward balance at 30 March 2025 represents specific funding from the National Lottery Fund towards the provision of the Ageing Well extra care activities.

35

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

22 Statement of funds (continued)

expenditure during the year reflects a proportionate release of depreciation charged on assets previously bought for kitchen improvements carried out at the home.

The Information and Advice Worker grant relates to funding received to fund an advice worker.

The Scams Prevention grant relates to funding received from Age UK with the purpose of putting on educational events to protect service users against scams.

The Film Club grant relates to funding received in a previous year to be spent on a film club at one of the day centres.

The Eon Warm Homes funding relates to grants received from Age UK to help service users cover the cost of energy bills.

The Mark Benevolent Fund was received in a prior year and represented funding received for a new minibus. The expenditure seen during the period relates to a proportionate release of this against depreciation charged on this asset.

The Home from Hospital grants relate to funding from Manchester City Council to fund home from hospital workers.

The GMCA shop grant relates to funding received from Greater Manchester Combined Authority to assist in the start-up of two new shops.

The Cost of Living Response fund relates to funding received from Age UK to support the provision of advice on how to tackle the rising cost of living.

The Digital Social Care Adoption grant relates to funding received in the prior year from Greater Manchester Combined Authority to support the adoption of digital record keeping at Holmfield.

23 Analysis of group net assets between funds

Unrestricted
funds
£
Fund balances as at 30 March 2025 are represented by:
Intangible fixed assets
4,815
Tangible fixed assets
1,004,845
Current assets 365,402
Current liabilities
(496,467)
Long term liabilities
(412,749)
465,846		 Restricted
funds
£
-
811
46,936
-
-
47,747		 Total
2025
£
4,815
1,005,656
412,338
(496,467)
(412,749)
513,593

36

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

24 Share capital

The charity has no share capital being a company limited by guarantee. Members guarantee to contribute an amount not exceeding £1 each in the event of a winding up situation.

25 Control

The charity is controlled by the trustees.

37

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

26 Net income from trading

The company owns 100% of the shares in Age Concern Manchester (Care) Limited (ACMC), which is incorporated in the United Kingdom and registered in England (Company Registration No: 07450714). The subsidiary provides home care services.

All income and expenditure for the above subsidiary has been consolidated on a line by line basis in the SOFA. The total net profit is gifted to the charity.

The accounts for the year ended 30 March 2025 have been audited and will be filed at Companies House.

A summary of the financial position for the year ended 30 March 2025 is given below:

Profit and loss account
Turnover
home care services
Administrative expenses
home care services
Operating profit
Other income
Profit on ordinary activities
Profits donated to Age Concern Manchester

Retained result for the year
Balance sheet
Current assets
Creditors
falling due within one year
Net assets
Called up share capital and reserves		 2025
2,453,863
(2,059,751)
393,996

-
393,996
(393,996)
-
2025
£
317,821

(317,820)
1
1
ACMC
£		 2024
2,419,675
(1,963,099)
456,576
-
456,576
(456,576)
-
2024
£
433,518
(433,517)
1
1
ACMC
£

38

AGE CONCERN MANCHESTER AND ITS SUBSIDIARIES

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 MARCH 2025

26 Net income from trading - continued

The Age Concern Manchester (Care) Limited figures as shown above relating to the provision of home care services have been included as home care income and expenditure in the Statement of Financial Activities and the related notes rather than commercial trading operations, to better reflect the nature of

27 Cash generated from operations 2025 2024
£ £
(Deficit)/surplus for the year (394,959) (125,667)
Adjustments for:
Depreciation and impairment of tangible fixed assets 65,923 73,034
Profit on disposal of tangible fixed assets - -
Movements in working capital:
Decrease/(increase) in stock (3) 4
Decrease/(increase) in debtors 275,634 (1,491)
Increase in creditors (excluding finance activities) 14,733 40,747
Cash (absorbed)/generated from operations (38,672) (13,373)

39