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← The Broughton Trust

2025-03-31-accounts

Slade & Cooper Chartered Certified Accountants and Registered Auditors

specialists in the charity, social enterprise and non-profit sectors

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Slade & Cooper Ltd, Beehive Mill, Jersey St, Ancoats, Manchester M4 6JG

t: 0161 710 1349 e: office@sladecooper.co.uk www.sladecooper.co.uk

Principals: Jennifer Daniel DChA FCCA, Christy Lau FCCA DChA CTA Slade & Cooper is a trading name of Slade & Cooper Ltd. Registered in England no. 5385401 Registered as auditors in the United Kingdom by the Association of Chartered Certified Accountants

People Engaged Entered Employment Achieved Accredited Qualifications Staff achieved Level 3 Award in Education & Training (AET) Staff Volunteer Hours Staff achieved Level 3 IAG Qualification Engaged in Community Learning

Company Number 3900840 Charity Number 1089038 Registered office and operational address: Humphrey Booth Centre, Heath Avenue, Salford, M7 INY Management Committee, who are also directors under company law, who served during the year and up to the date of this report was as follows: Amanda Bickerton Resident & Chair Carole Sumner Resident & Vice Chair John Walsh Resident Michael Smith Resident Rosemary Wedge Resident Roger Baldry Resident Craig Stone Great Places Housing Group John Barraclough Irwell Valley Housing Association Emma Needham Onward Homes Jackie Crook Salix Homes Ruth Potts University of Salford Ivan Holmes Starcliff Limited Shila Murthagh Resident Company Secretary Dave Mayers Key Management l Dave Mayers / HR / Finance Personnel Mike Thorpe / Chief Officers Bankers Co-operative Bank plc Head Office, l Balloon Street, M60 4EP Independent Examiner Christy Lau FCCA CTA DChA, Slade & Cooper Limited, Beehive Mill, Jersey St, Ancoats, Manchester, M4 6JG The management committee present their report and the unaudited financial statements for the year ended 31st March 2025. Included within the management committee, report is the directors, report as required by company law.

Reference and administrative information set out on page 3 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102. 0000 Ob'ectives & Ac ivities All projects are presented to the Board for discussion and to ensure that they are consistent with the Charities Objectives and the Charity Commissions guidance on public benefit. In planning the Trusts activities for the year senior management team work to the Charity Commissions guidance on public benefit. The work and projects of the Trust are delivered to promote and support clause three of the Trusts Memorandum's and Articles: Clause 3, M morandums and Articles, (December1999) (a) The relief of poverty in such ways as may be thought fit. (b) The relief of unemployment. (c) The advancement of education. training. or retraining. particularly among unemployed people and providing work experience for the unemployed. (d) The technical assistance, business advice or consultancy in order to provide training and emrioyment opportunities for unemployed people In cases o financial or other charitable need through help in setting up their own business or to existing businesses. (e) The creation of training and employment opportunities by the provision of workspace, buildings andlor land for use on favourable terms.

(f) To facilitate the improvement of housing in the public sector or in charitable ownership provided that such power shall not extend to relieving any local authorities or other bodies of statutory duty to provide or improve housing. (g) The provision of facilities for recreational facilities for the public at larg.e or those who by reason of their youth, age, Infirmity or disablement. poverty or social or economic circumstances have need of such facilities. (h) The provision of childcare. (i) The promotion of public safety and prevention of crime; and such other means as may from time to time be determined subject to the prior consent of the Charity Commission. Shorter Term objectives are to sustain and strengthe programmes Medium term is to strengthen what we do while wide services that we offer to adapt to changing needs. Each year, the trustees carefully review the charity's aims, objectives, and activities. This report sets out what we have achieved during the year, the outcomes of our work, and the difference we have made to the people and communities we exist to support. key ing the For every key activity, we consider not only the success of what has been delivered, but also the benefits it has brought to those who rely on our services. This process ensures that our aims, objectives and activities continue to stay true to our charitable purpose and remain relevant to the needs of the community. In carryin9 Out this review, the trustees have followed the Charity Commission's guidance on public benefit. This guidance helps us to check that our plans and future activities directly support our stated aims and objectives and that the charity continues to deliver meaningful impact for those it serves. 0000

Achievements & Performance The charity s main activities and its beneficiary base are described below. All its charitable activities focus on public benefit and are undertaken to further The Broughton Trust's charitable purposes or the public benefit. All its charitable activities focus on Community Education, Youth Development and Employment Opportunities. All three areas have performed well, against an increased demand. The future of all these projects will be determined by funding, which is not always sufficient or dependable. All the Trust's projects are measured against funder's requirements. All outcomes were met for the year 2024125. Sustained Delivery in a Challenging Environment: Despite operating in an increasingly difficult financial environment, we maintained delivery across all projects without interruption. Ill strength and Commitment of Staff: The resilience, adaptability, and dedication of our staff remain our greatest strength, enabling us to deliver meaningful outcomes for the communities we serve. 11>2 Person-centred Support: A defining feature of The Trust is our close connection with service users. At a time when statutory services have been reduced or withdrawn, we have remained a consistent presence, helping individuals build resilience, confidence, and independence. Financial Recovery and Growth: We successfully increased our income and strengthened our financial position, ensuring greater stability and sustainability for the future.

Highlights l.All projects not only met but exceeded their required outcomes, consistently delivering added value beyond funding expectations. 2.we engaged successfully with communities often described as "hard to reach," where previous attempts by others have struggled or failed. 3.The Board has been proactive in seeking ways to expand our offer while remaining true to our core values and delivery model. 4.Following the sad loss of our Chief Officer, Mike Thorpe, staff demonstrated remarkable unity, compassion, and resilience in facing both the emotional and operational challenges that followed. 0000 Helping to reduce poverty and increase life chances for all members of our communities brou hton

Beneficiaries of our services: Many of our residents, beneficiaries, and clients live in the most deprived parts of Salford, especially in areas like Broughton and Lower Broughton. In fact, Salford ranks as the18th most deprived local authority in England, with 30% of its neighbourhoods among the IO% most deprived nationally. In Broughton specifically, income and employment deprivation are especially acute, consistently placing it in the top decile of need across the country At The Broughton Trust, we remain a steady, person-centred presence in the lives of those often deemed 'hard to reach., We build safe, welcoming learning environments where everyone, regardless of background can feel included. Our commitment to cultural diversity helps us foster integration and a sense of belonging, even amid challenging circumstances. We support not just academic or employment recovery, but personal growth too. This commitment is reflected in our feedback and monitoring systems, where every individual's voice, every success and challenge is captured and used to shape our future programmes. Amanda Bickerton Chair ¥,1

Rationale & Performance of the projects: One of the Trust's key strengths lies in its ability to bring social value to life within each of its projects, clearly demonstrating the added value of its provision an aspect often overlooked and not captured within typical funding criteria. In the third sector, particularly amon social organisations, social and added value are ways to quanti y how interventions affect people's lives, measuring their overall impact on wellbeing and quality of life. This approach highlights the positive benefits that our work brings to both individuals and the communities they belong to. Understanding how social and added value can be embedded in project design is crucial to creating plans that deliver positive, tangible impacts on individuals and their communities. At the heart of all the Trust's projects is a commitment to social and added value. Our work consistently oes beyond funding requirements, making a direct, meaning ul difference in people's lives, not through a box-ticking exercise, but through sustained, impactful interventions that often continue beyond the lifespan of the project, supporting real, lasting change in communities.

Memorable changes overtheyear: This year, The Broughton Trust experienced one of its most profound and heartfelt losses with the passing of our Chief Officer, Mike Thorpe. As we reflect on the year's events, we do so with deep sadness but also immense gratitude for the time, dedication and inspiration Mike gave to this organisation and the wider Salford community. His passing has been felt deeply across the Trust, and it is only fitting that we honour his memory by celebrating the remarkable contribution he made to so many lives. Mike Thorpe was an exceptional leader whose dedication not only to The Broughton Trust but also the wider Salford community left an indelible mark on countless lives. As Chief Officer of the Trust, he championed learning, inclusion and opportunity, ensuring that no one was left behind. His unwavering belief in people and their right to education transformed the lives of many, particularly those facing barriers to learning and employment. His passion for social justice and community empowerment was evident in everything he did. He mentored his staff with warmth and dedication, creating a workplace that felt like family, where everyone's voice mattered. Every member of staff had their own unique relationship with Mike because he treated everyone as an individual leaving us all with many great stories to tell. Mike's impact extended far beyond his professional role, he was a true Salfordian, proud of his city and devoted to its people. His generosity, guidance, and commitment to helping others have left a lasting legacy, enhancing the city's reputation as a place of compassion, opportunity and resilience. His contributions will be remembered as a testament to his belief that everyone deserves a chance to learn, grow and succeed. Mike will be dearly missed by us all, but his legacy here will live on forever.

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While the loss of Mike has been a defining moment for the Trust this year, it has also been a year of other significant changes within our team. As we reflect on the impact of long-serving colleagues and welcome new faces, we recognise the value of continuity, dedication and renewal that shape the heart of our organisation. In December 2024, we said a fond farewell to Diane Riley, who retired after 22 years of dedicated service as our Finance Officer. We also said a fond farewell to Elaine Jones after14 years of dedicated service as our Customer Service and Quality Officer. Both Diane and Elaine were valued members of the team. Both witnessed good times and the challenging times of the Trust's journey as well as the lasting positive impact the Trust has had on the community and so many lives over the years. Diane and Elaine were not just work colleagues but also a great friends to us all and will be missed greatly. We are incredibly grateful that, even in retirement, Diane offered to support the transition of her role to Kit Pang, who joined us as Finance Officer in January 2025. Welcome to the team Kit.

Learning Team and Its Provision: Managed by Marie Carroll The Trust remains the largest supplier of non-accredited adult education with Salford City College and is funded through their AEB. The programme is designed and delivered with the aim of re-engaging with adults that have, either no formal qualifications or adults wishing to return to learning, to re-enter the world of work or up skill. We engage with over seven hundred learners per year offering a wide range of learning opportunities, such as:

English (first steps. next steps) Maths (first steps, next steps) ESOL (area specific classes, Pre-Entry, Entry Level 3) Environmental Awareness Healthy Eating Look Good, Feel Good Confidence Building Mental Health Awareness Counselling Skills Health and Social Care Employability Skills Childcare Volunteering Advocacy

Our courses have schemes of work and a course overview. Our funding requirement is to engage and deliver, but that's just the starting point. What really matters to us is what learning oes for people. At The Broughton Trust we don't simply see learning as an academic offer, something that only happens in a classroom. Learning is part of life, and life is full of learning. Whether someone wants to build their confidence, find employment, meet new people or simply do something that brings them joy, purpose and a sense of achievement, we're here to support that journey. Our learners help shape what we offer. They tell us what matters to them, and we listen. The result is a programme that reflects real lives and real needs, not just what's written on paper. We work with hundreds of local people every year and the impact goes far beyond gaining new skills. People feel more connected, more capable and more hopeful, families benefit and communities grow stronger. And we don't stop at the course. Even though it's not funded, we offer extra support such as mentoring, help with the next step and a friendly face when it's needed most. Because for us, it's not just about ticking boxes, it's about helping people move forward in a way that works for them. This year we successfully negotiated an increase to our contract further strengthening our partnership and enabling us to expand the support we offer to learners. Delivery slightly exceeded the original tar et (maximum earnings: £117,810.00; actual: £120,082.99

•• mjioy 01 Elevate Salford (funded by the Albert Gubay Foundation) As one of the five core delivery partners in the Elevate Salford programme, The Broughton Trust plays a central role in providing personalised, community-based support to Salford residents who are furthest from the employment market. Our deep-rooted community connections and trusted relationships are at the heart of this work.we have a team of dedicated staff who support individuals with often complex needs and lived experiences, including long-term unemployment, mental health challenges, low confidence and digital exclusion. This year 125 participants have benefited from the programme with 112 completing at least I training course and 88 successfully completing an accredited training course and 44 gaining secure employment. R.EA.L (Reaching, Empowering, 02 Advocates, Locally) funded by the National Lottery This project enables us to connect with the community and truly understand what matters to them and how they can influence change. Many learners initially felt they had no power to make a difference or support others in their community. They often didn't realise the valuable skills they had developed by overcoming their own personal challenges. Once they recognised the strength in their own lived experience, they began to see how those same skills could be used to advocate for others facing similar barriers. We've helped them see just how vital their voice and insight can be in making a real difference not only in their own lives but in the lives of others around them.

This year's Acheivements: participants completed Introductory courses earned a Badge of Excellence qualification achieved Level 2 in Advocacy Skills 9ained Entr In Indepen Level 3 ent Advocacy completed Community Research Skills 03 Ordsall Community Engagement We were commissioned to engage with the community in Ordsall to understand what would encourage local residents to participate in learning and the types of skills they most wanted to develop. This project was particularly important because Ordsall has historically been a challenging area to engage, with many residents expressing distrust towards services. Salford College approached us to carry out this work because of our staff's strong understanding of local communities and their proven ability to connect with people where others often struggle. The success of this engagement has led to further opportunities: Salford City Council has now contracted us to continue this work through to December 2025. This ongoing investment underscores the vital role The Broughton Trust plays in supporting communities, building trust, and driving meaningful, lasting development.

04 Talk English Cafés Our Talk English Cafés have been a tremendous success this year, benefiting 245 learners. These cafés, funded by Salford City Council, provide a crucial service, without them, many participants might not have engaged in learning at all. Following a recent change in policy, all 245 learners are now able to access our ESOL classes at The Trust. Previously, British Nationals Overseas (BNO) were ineligible for public funding. This change is excellent news for both the learners and the Trust, as our existing, trusted relationshi s remove barriers and make it easier for participants to take ull advantage of learning opportunities. os Celebrating Dedication and Achievement We're incredibly proud of our Learning Team, who have gone above and beyond throughout the year, consistently exceeding expectations in every aspect of their work. Their dedication, passion, and impact have is second to none. They were nominated and shortlisting for the Spirit of Salford Award. This reflects just one of the many ways their outstanding contribution to the community has been recognised. Learners from the Trust were also recognised for their achievements at this year's Adult Learning Awards. Among the honours received were: .Adult learner of the year award .ESOL Learner of the year award .ESOL Learner of the year in Entry 2 category

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on Youth &- Employment Provision Managed by Dean Hughes Over the past year, Dean has successfully led the WEA project, a programme designed to improve Functional Skills in maths, English and IT for local people with an interest in the construction sector. The focus wasn't just on gaining a certificate but on making learning real, relevant, and rooted in everyday life. Rather than separating out the functional skills, the project delivered them through practical, relatable tasks. For example, learners might measure a room for new flooring, calculate how many packs of flooring were needed and then create an invoice including both supply and fitting costs. One exercise, three skill areas, all delivered in a way that made sense and felt useful. In addition to the funders requirements, we also aimed to help participants move closer to emplo ment. Alongside the core learnin learners took part in a sel -employment workshop and were of ered the chance to gain a Level l Health and Safety in a Construction Environment qualification. We also supported them to achieve a CSCS card which is essential for working on most UK construction sites

While these extra elements went beyond the funder's requirements, we saw them as vital in creating a truly wraparound offer that could open real doors to employment. Dean also continued to offer one-to-one employment support beyond the classroom helping people take those next steps with confidence. Project Outcomes: Salford residents took part in the programme achieved core functional skills in maths, English and IT gained a Level l Health and Safety qualification went on to obtain their CSCS card, a crucial step into construction employment participants progressed into sustained employment As always, we focused on the whole person, not just the qualification. That meant identifying and addressing barriers, offering mentoring, linking with trusted partners and helping participants navigate challenges along the way. This approach ensures learners not only gain new skills, but also feel supported, emDowered and readv to move forward.

Ir: FREE CSCS COURSE THE 8ROUOHTON TRUST. SALFORD INFORMATION: L•v•l l Health & Safety In Constructlon Envlronment CSCS Test CSCS CARD {When passed) ALL APPLICANTS MUST BE: 18+ l UNEMPLOYED I ELIGIBLE TO WORK IN UK SALFORD RESIDENTS 2Y' & 28" AUGUST To book a place on the course or for more information i.-()riti)(.t n('rif) t>1 The Trust on: 01618319807 brou trus hton

Jobs not Prison Managed by Graham Cooper This project's purpose is to engage with forty ex-offenders or people In danger of entering the criminal justice system. Often these clients come from deprived areas and are some of the most disenfranchised and disengaged groups due to distrust of authority. Many of the clients that we have worked with many have been supported into work. The social value is the impact on the individuals, their families, and communities they live in. Changing and creating a sea change in their personal lives and their futures. The added value is that these people will become financially independent and potential, nett contributors, re-offending rates have reduced and beneficiaries become potential role models within their own communities. We offer intensive support that consists of a I:1 mentoring model, wherever that is needed, job brokerage, travel costs, equipment supplies, e.g. boots PPE, etc

Project Outcomes: ex-offenders engaged went into employment completed CSCS Card Courses HGV Qualification CPCS Qualification 11

Financial review 24-25: Unrestrlrted funds Restricted funds Total funds 2025 Total fvnds 2024 Note Incorne from: Donations and legacles 672 672 35 Charltable actlvities 249,108 298,001 547,109 541,046 Other Income 2,206 2,206 Total Incom• 251,986 298,001 549,987 S41,081 Expendlture on: Charltable artlvities 287,267 285.631 572,898 494,601 Total expendltur• 287,267 285,631 S72,898 494,601 Net Income/(•xpendlture) for th• year (35,281) 12,370 (22,911) Transfer between funds 46,149 (46,149) Net movement In funds for the year 10,868 (33,779) (22,911) 46,480 Reconclllatlon of funds Total funds brought forward 129,368 84.833 214,201 167,721 Total funds carrled forward 140,236 51,054 191,290 214,201 The statement of flnandal actlvltles Includes all galns and losses recognlsed In the year. All Income and expendlture derive from continulng actlvities.

As the Financial Statement demonstrates, the Trust has delivered a strong performance in 2024/25, despite a challenging external environment. Total funds carried forward decreased from £214,201 in 2023124 to £191,290 this year, largely due to a change in government which delayed the release of some project monies until June and July 2025. Had these funds been received as originally scheduled in March, total funds carried forward would have exceeded the previous year. Even with this timing issue, the Trust has managed its resources effectively, maintained services, and remains in a healthy financial position. The receipt of additional funding in June and July represents a positive step forward, highlighting the Trust's resilience and adaptability in a sector facing ongoing uncertainty. Reserves Policy: It is the Trust's stated policy to have at least 3 months running costs. This includes any potential redundancy payments (circa £50K). The un-restricted reserves as at 31 March 2025 are £140,236 of this amount fixed assets are £91,694. st Like many small and medium-sized charities, the Trust continues to face the periodic challenges of grant funding. The Board recognises that the year ahead may present further uncertainties, but we are confident that the Trust's leadership and staff are well-placed to navigate these challenges. Plans for th future: Looking ahead, the Trust is committed to expanding and enhancing its services while strengthening financial sustainability. Plans include active involvement with the Greater Manchester Live Well agenda, exploring the potential to become a Live Well space and making use of our outdoor areas to deliver gardening classes and potentially accredited NVQS in horticulture. We are also engaging with new funders to grow our work supporting NEET young people and ex-offenders. In addition, the Trust is considering expanding its ESOL provision and developing a new integration project to better meet the needs of learners from diverse communities. To ensure long-term stability, the Trust will continue to explore ways to diversify income streams and reduce reliance on short- term project funding. This includes developing partnerships, seeking additional funding opportunities and attracting corporate donors and sponsors to help cover essential core costs, ensuring the organisation remains resilient and able to deliver high-quality services.

Overview: Despite sector-wide funding uncertainty and delays in project income, the Trust has performed strongly in 2024125. Demand for our services has again increased and our staff have responded with commitment, professionalism and creativity. Our financial position is a testament to their efforts and to the Trust's reputation as a reliable, honest broker in the community. Our culture of empathy, quality and a "can-do" approach continues to define us, ensuring that we remain forward-facing, resilient and effective in meeting the needs of the communities we serve. Dave Mayers Chief Officer, September 2025

Structure. governance & management The organisation is a charitable company limited by guarantee, incorporated 7th September 2001. The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association. Members of the charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. The Management Committee are members of the charity, but this entitles them only to voting rights. The Management Committee have no beneficial interest in the charity. All Management Committee members give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note nine of the accounts. Trustee Selection Methods: Members of the Trust elect the Management Committee at the AGM. There are two parts to the committee: places for eight members resident in the area, and places for seven member organisations operating in the area of benefit. Where an organisation is elected, they appoint a named individual as the trustee. Committee members may be elected for up to 2 years, and then may stand for re-election. The officers are elected annually from the Committee. Induction and Training of Trustees: New trustees are given information about the duties and responsibilities of trustees and directors, objectives and work of the Trust, its procedures, and structures. Trustees have accessed training offered through local providers.

Organisational Structure: The committee meets four times each year and is the decision-making body for the Trust. There are currently four sub-committees appointed by the Management Committee which consider issues in depth and make recommendations to the Committee for decision. The first two subcommittees below Finance and Strategy and Staffing) meet Monthly. The other two Governance and funding/sustainability) meet as and when required. Breakdown of sub committees below: Finance and strategy sub-committee: The remit of this group is to: Monitor accounts and approve budgets. Approve spending within limits stated in the financial policy. Award contracts, appoint consultants, approve list of pliers, consider/agree of leases. Funding proposals. Monitor reports to funders. Consider all proposals for development that will affect or influence the running of The Broughton Trust & its projects; make recommendations to the Board. (e) Initiate strategy for the organisation, covering finance and development. Staffing sub-committee: The remit of this group is to: Monitor the Trust's employment policies and Procedure Approve Job specifications for new posts & review job specifications for existing posts, (c) Review and consider the implications of chan9es in employment legislation and make recommendations to the Board on a necessary action, (d) Monitor the health & safety policies and procedures. To be the first point of contact for a disciplinary & grievance matter. To be involved in & oversee the recruitment & selection of staff. To initiate employment policies & procedures as appropriate. Fundinglsustainability: The remit is to co-ordinate funding bids across the organisation; using the skills that exist within the Board and the project teams, source funding from as wide a funding source a Governance Sub-group: the remit of this group is to ensure that all governance policies, documentation are all up to date and available for view and includes. That a review mechanism is in place and the board is updated at regular intervals on any changes to any policies that may be needed by the organisation or required by legislation. su

Management Structure Chief Officer: Mike Thorpe Deputy Chief Off icer, HR, Financelcompany Secretary: Dave Mayers (Chief Officer January 2025 onwards) Learning Manager: Jobs not Prison Manager: Marie Carroll Graham Cooper Related parties and relationships with other organlsations: The Trust collaborated with numerous partners throughout the year to deliver or support projects: Procure Plus, Salford CVS, Salford City College, Salford IAG Networking Group, Salford NEET Design Group, Helping Families initiative, Building Better Opportunities Project, Local Employers, DWP, Environment Agency, Salford Credit Union, Salford CAB, RHS, Salford City Council, Careers connect (Connexions), Salford University, Albert's of Salford, All Salford Junior Schools Greater Manchester police, Training Brokers, Salford Foundation, Loaves and Fishes, Groundwork UK and Mustard Tree. Remuneration policy for key management personnel: All management committee give their time voluntarily and receive no benefits from the charity. Any expenses reclaimed from the charity are set out in note eight to the accounts. Remuneration policy for key management personnel: The finance sub-committee decide whether to increase the salaries of key management personnel based on their performance during the year. When a decision has been made, it is then forwarded to the full board for discussion and agreed on or not. Process: The Chief Officer proposes and submits an application for the Deputy Chief Officer to the Finance and Strategy subgroup. If agreed the paper is forwarded to the full board for ratification. The Chairperson proposes and submits an application for the Chief Officer's increase to the Finance and Strategy subgroup. If agreed the paper is forwarded to the full board for ratification.

Risk management: Risk and governance matters are overseen through a clear organisational structure. Any issues or governance concerns are discussed at the monthly Project Managers, meetings. Overall governance responsibility rests with the Board of Trustees, who receive quarterly updates on projects and financial projections via the Deputy Chief Officer. In the event of a governance issue, a sub-group of four Trustees is convened, selected according to their expertise as identified in the Skills Audit Matrix. Any changes in employment law, or requirements from Companies House or the Charity Commission, are circulated to the Board and formally discussed at Board meetings. Alongside the full Board, the Trust operates two subgroups - Finance & Strategy, and Staffing - which both meet prior to each Board meeting. Minutes from these subgroups are circulated for review and discussion at the Board meeting. All Trustees receive a Trustee Handbook on joining, which clearly outlines the Trust's structure, governance framework, and their roles and responsibilities. The Trust operates on a financial year. At each Board meeting, Trustees consider the major risks facing the organisation. They are presented with an up-to-date balance sheet, an update on current projects, and information on funding bids in progress. While managing risk is challengin9 in an organisation that relies on funding streams under increasing pressure, we believe our governance structures, financial oversight, and clear communication across the organisation provide sufficient mitigation to manage risks effectively and safeguard against financial instability.

Risk Management Funds held as custodian trustee on behalf of others: We hold no monies on behalf of other organisations. statement of responsibilities of the trustees: The trustees (who are also directors of The Broughton Trust for the purposes of company law) are responsible for preparing the trustees, annual 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 that give a true and fair view of the charitable company's financial position, as well as the incoming resources and application of resources (including income and expenditure) for that period. In preparing these financial statements, the trustees are required to: Select suitable accounting policies and apply them consistently. Observe the methods and principles in the Charities SORP Make judgements and estimates that a reasonable and prudent State whether applicable UK Accounting standards and statements of recommended practice have been followed, subject to material departures disclosed and explained in the financial statements Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation en

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. This report has been prepared in accordance with the provisions applicable to companies subject to the small companies, regime of the Companies Act 2006. Approved by the trustees and signed on their behalf by: Amanda Bickerton Chair 1510912025

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The Core Staff Mike Thorpe (x) Dave Mayers (x) Chief Officer Deputy Chief Officer, HR/Finance (Chief Officer, January 2025 onward) Diane Riley Trevor Horton Kit Pang Elaine Jones Rebecca Matthews Finance Officer Finance Officer Finance Officer Customer Service & Quality Admin and Reception Learning Marie Carroll Jackie Roche (x) Anita Coward (x) Natalie Priestley (x) Keeley Kennedy (x) Alice Walton (x) Entela Isufi (x) Learning Manager Learning & Development Officer Learning & Development Officer Learning & Development Officer Learning & Development Officer Learning & Development Officer Learning & Development Officer Young People & NEETS Dean Hughes Manager

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Contact & Information Main Contact Information Address The Broughton Trust, Humphrey booth Centre, Heath Avenue, Salford, M7 INY Telephone 01618319807 Email office@thebroughtontrust.org.uk stay connected with us on social media for the latest updates, events, and news: www.thebroughtontrust.org.uk The Broughton Trust tbt salford

Project Funders Salford City Council Re:vision THE ALBERT GUBAY GREATER MANCHESTER POLICE GMCA GREATER MANCHESTER COMBINED AUTHORITY A Adult Learning I'&'LL ADULT&COMMUNITY EDUCATION AT SALFORD CITY COLLEGE Within Reach PIIT.TK CMES. I£IiIM • lI￿L • LfAg1 YJMEThWGIEI L&Q . COMMUNITY FUND brou trus hton CJ CJ disobility ' rnatrix. COMMITTED

brou trus hton How do we do it? CV Wrilinq Inlormation Soh Maths Adult Education Mentoring l.IlerJry Maths ESOL,, J¢• Health & Safety- C14s%room Ai%iSt4nl riub Ilrtl itnthq CSCS Cards I: I Support Job 41T EmJ)loym-ent Brokeracje Lit'e r'a'c'y.- Advice NEET Provision Guidancc Jobs not Prison -Iteraci Advice qelrientJinA Mentorlnq IAG Advice EgOL Finnnciijl Liioracv Pr•gare lor EffiplwMt ".1 Jc IAG uidance IAG Job Club- Job Cl'ub" M•niD'in IEmployinent Support Advo_ca_cy k£iedilets CouTse5 vhvw.thebroughtontrust.org.uk

Independent examiner’s report

to the trustees of

The Broughton Trust

I report to the charity trustees on my examination of the accounts of the company for the year ended 31[st] March 2025 which are set out on pages 40 to 65.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christy Lau FCCA CTA DChA

Slade & Cooper Limited Beehive Lofts, Jersey Street Manchester, M4 6JG

14/11/2025

39

The Broughton Trust

Statement of Financial Activities

(including Income and Expenditure account) for the year ended 31 March 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
672
Charitable activities
4
249,108
Other income
2,206
Total income
251,986
Expenditure on:
Charitable activities
5
287,267
Total expenditure
287,267
7
(35,281)
Transfer between funds
46,149
Net movement in funds for the year
10,868
Reconciliation of funds
Total funds brought forward
129,368
Total funds carried forward
140,236
Net income/(expenditure) for the
year		 Restricted
funds
£
-
298,001
-
298,001
285,631
285,631
12,370
(46,149)
(33,779)
84,833
51,054		 Total funds
2025
£
672
547,109
2,206
549,987
572,898
572,898
(22,911)
-
(22,911)
214,201
191,290		 Total funds
2024
£
35
541,046
-
541,081
494,601
494,601
46,480
-
46,480
167,721
214,201

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. Prior year SOFA is shown on the last page.

40

The Broughton Trust Company number 3900840

Balance sheet as at 31 March 2025

Note
£
£
Fixed assets
Tangible assets
11
91,694
Total fixed assets
91,694
Current assets
Debtors
12
67,489
Cash at bank and in hand
13
138,023
Total current assets
205,512
Liabilities
Creditors: amounts falling
due in less than one year
14
(102,798)
Net current assets
102,714
Total assets less current liabilities
194,408
Creditors: amounts falling
due after more than one year
15
(3,118)
Net assets
191,290
The funds of the charity:
Restricted income funds
16
51,054
Unrestricted income funds
17
140,236
Total charity funds
191,290
2025		 £
£
55,306
55,306
90,368
177,077
267,445
(104,432)
163,013
218,319
(4,118)
214,201
84,833
129,368
214,201
2024		 £
£
55,306
55,306
90,368
177,077
267,445
(104,432)
163,013
218,319
(4,118)
214,201
84,833
129,368
214,201
2024
55,306
163,013
218,319
(4,118)
214,201
84,833
129,368
214,201

For the year in question, the company was entitled to exemption from an audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in

The directors acknowledge their responsibilities for complying with the requirements of the Act with

These accounts are prepared in accordance with the special provisions of part 15 of the Companies Act 2006 relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to members of the company.

The notes on pages 43 to 65 form part of these accounts.

Approved by the trustees on 15/09/2025 and signed on their behalf by:

==> picture [146 x 38] intentionally omitted <==

Amanda Bickerton (Chair)

41

The Broughton Trust

Statement of Cash Flows for the year ending 31 March 2025

Note
2025
£
Cash provided by/(used in) operating activities
21
5,039
Cash flows from financing activities:
Repayment of borrowing
(1,000)
Cash provided by/(used in) financing activities
(1,000)
(39,054)
Cash and cash equivalents at the beginning of the year
177,077
Cash and cash equivalents at the end of the year
138,023
Increase/(decrease) in cash and cash
equivalents in the year		 2024
£
7,012
(1,000)
(1,000)
6,012
171,065
177,077

42

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), second edition - October 2019 (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006 and UK Generally Accepted Accounting Practice.

The Broughton Trust meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern as at 31st March 2025. There is a concerted effort from the Trust board by creating a funding Strategy group for them to engage with the senior management team to develop a strategy around securing core funding which for most charities is a major problem. This will be centred on corporate sponsorship and donations.

The Trust as with many charitable organisations faced potential financial hardship over many years, However, like in the past we believe that coupled to our existing funding streams the Trust will not be in danger of not surviving this financial year. As a board we feel confident that the management team of the Trust are up for the challenge as is the board of Trustees

43

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

e Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

f Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

44

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

g Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

h Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the charity's programmes and activities. These costs have been allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set out in note 6.

i Operating leases

Operating leases are leases in which the title to the assets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

2021 refurbishment 4%
2025 refurbishment (remaining leasehold) 7%
Office fixtures and equipment 25%
Computer equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

l Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

m 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 after allowing for any trade discounts due.

45

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

n Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

o Pensions

Employees of the charity are entitled to join a defined contribution ‘money purchase’ scheme. The charity’s contribution is unrestricted except that it should not exceed the monthly salary. There were 1,701 outstanding contributions at the year end. The costs of the defined contribution scheme are included within support and governance costs and allocated to the funds of the charity using the methodology set out in note 6.

Another money purchase plan is managed by Clerical Medical Plc (now part of Scottish Widows) and the plan invests the contributions made by the employee and employer in an investment fund to build up over the term of the plan a pension fund which is then converted into a pension upon the employee’s normal retirement year age when eligible for a state pension. The total expense ratio of the plan is 0.5% and this is deducted from the investment fund annually. The trust has no liability beyond making its contributions and paying across the deductions for the employee’s contributions. There were no contributions outstanding at the year-end.

2 Legal status of the charity

The charity is a company limited by guarantee registered in England and Wales and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 2.

46

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

3 Income from donations and legacies

Current reporting period
Donations
Total
Previous reporting period
Donations
Total		 Unrestricted
£
672
672
Unrestricted
£
35
35		 Restricted
£
-
-
Restricted
£
-
-		 Total 2025
£
672
672
Total 2024
£
35
35

47

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

4 Income from charitable activities

Current reporting period
Core Projects
Grants
Big Lottery
Enterprise
Groundwork UK
Royal Horticultural Society
The Booth Charities
Fees
Other income
Subtotal for Core Projects
Learning in Broughton
Grants
Salford City Council
Salford CVS
Workers' Educational Association
Fees
Total
Subtotal for Learning in Broughton		 Unrestricted
£
-
2,500
-
-
-
100,270
1,057
103,827
21,500
-
-
123,781
145,281
249,108		 Restricted
£
88,964
-
46,149
6,525
1,000
-
-
142,638
-
100,000
55,363
-
155,363
298,001		 Total 2025
£
88,964
2,500
46,149
6,525
1,000
100,270
1,057
246,465
21,500
100,000
55,363
123,781
300,644
547,109

48

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

4 Income from charitable activities (continued)

Previous reporting period
Core Projects
Grants
Big Lottery
INGEUS
Salford City Council
The Booth Charities
Woodroffe Benton Foundation
Fees
Other income
Subtotal for Core Projects
Youth
Grants
Greater Manchester Police
Trafford Housing Trust
Salford City Council
Fees
Other income
Subtotal for YPS
Learning in Broughton
Grants
Salford City Council
Salford CVS
Workers' Educational Association
Fees
Total
Subtotal for Sustainable Communities		 Unrestricted
£
-
69,384
7,008
-
750
48,775
8,340
134,257
-
-
-
-
4,000
4,000
4,000
-
-
133,557
137,557
275,814		 Restricted
£
43,720
-
-
8,222
-
-
-
51,942
20,000
44,861
11,520
-
-
76,381
-
100,000
36,909
-
136,909
265,232		 Total 2024
£
43,720
69,384
7,008
8,222
750
48,775
8,340
186,199
20,000
44,861
11,520
-
4,000
80,381
4,000
100,000
36,909
133,557
274,466
541,046

49

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

5 Analysis of expenditure on charitable activities

Current Reporting Period
Staff costs
Direct events
and activities
Administrative
costs
Premises costs
Restricted expenditure
Unrestricted expenditure
Governance costs
Support costs
Total		 Core
Projects
£
182,965
30,701
44,084
6,833
5,483
9,722
279,788		 Learning in
Broughton
£
158,582
59,451
13,510
14,361
18,762
28,444
293,110		 Total 2025
£
341,547
90,152
57,594
21,194
24,245
38,166
572,898
2025
£
285,631
287,267
572,898

50

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

5 Analysis of expenditure on charitable activities (continued)

Previous Reporting Period
Staff costs
Direct events
and activities
Administrative
costs
Premises costs
Restricted expenditure
Unrestricted expenditure
Governance costs
Support costs
Total		 Core
Projects
£
129,741
8,527
54,979
10,186
11,016
7,738
222,187		 YPS Project
£
40,115
10,544
1,957
2,716
3,494
5,159
63,985		 Learning in
Broughton
£
125,536
38,174
13,353
9,733
8,736
12,897
208,429		 Total 2024
£
295,392
57,245
70,289
22,635
23,246
25,794
494,601
2024
£
225,979
268,622
494,601

51

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

6 Analysis of governance and support costs

Current reporting period
Basis of
apportionment
Core line management
staff
Premises costs
floor area
AGM Costs
Governance
Governance
Legal and professional
Governance
Previous reporting period
Basis of
apportionment
Core line management
staff
Premises costs
floor area
AGM Costs
Governance
Governance
Legal and professional
Governance
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Depreciation
Interest payable
Operating lease rentals:
Property
Other
IE's remuneration - accountancy fees
Independent examiner's fee
Independent examination and
accountancy
Independent examination and
accountancy		 Support
£
34,226
21,194
-
-
3,940
59,360
Support
£
25,794
22,635
-
-
-
48,429
2025
£
8,911
1,300
100
2,580
2,310
485		 Governance
£
20,438
-
439
3,368
-
24,245
Governance
£
17,471
-
147
3,687
1,941
23,246
2024
£
6,034
1,300
100
2,715
2,200
462		 Total 2025
£
54,664
21,194
439
3,368
3,940
83,605
Total 2024
£
43,265
22,635
147
3,687
1,941
71,675

7 Net income/(expenditure) for the year

52

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

8 Staff costs

Staff costs during the year were as follows:

ff costs during the year were as follows:
Wages and salaries
Social security costs
Pension costs
Payroll costs and other
Allocated as follows:
Charitable activities
Support costs
Governance costs		 2025
£
358,417
26,703
10,516
575
396,211
341,547
34,226
20,438
396,211		 2024
£
304,935
19,935
9,947
3,840
338,657
295,392
25,794
17,471
338,657

No employees have employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was 15 (2024: 16).

The average full time equivalent number of staff employed during the period was 8.9 (2024: 11).

The key management personnel of the charity comprise the trustees, the Chief Executive Officer and the Deputy Chief Executive Officer. The total employee benefits of the key management personnel of the charity were £84,922 (2024: £76,142).

53

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil).

No (2024: Nil) members of the management committee received travel and subsistence expenses during the year of £nil (2024:£nil).

Aggregate donations from related parties were £nil (2024: £Nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).

Starcliff Limited have a representative on the Board, Bob Chorley, and £400 was received from Starcliff in the year for work undertaken on Starcliff accounts (2024: £2,656).

10 Corporation tax

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

54

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

11 Fixed assets: tangible assets

Leasehold
improvements
Cost
£
103,946
Additions
45,299
Disposals
-
149,245
Depreciation
48,640
Charge for the year
8,911
Disposals
-
57,551
Net book value
91,694
55,306
12
Debtors
Accrued Income
Trade debtors
Other debtors
Prepayments and accrued income
At 1 April 2024
At 31 March 2025
At 31 March 2025
At 1 April 2024
At 31 March 2024
At 31 March 2025		 Office
equipment
£
8,764
-
-
8,764
8,764
-
-
8,764
-
-
2025
£
63,337
-
-
4,152
67,489		 Computer
equipment
£
6,563
-
-
6,563
6,563
-
-
6,563
-
-
2024
£
84,702
2,000
339
3,327
90,368		 £
119,273
45,299
-
Total
164,572
63,967
8,911
-
72,878
91,694
55,306

55

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

13 Cash at bank and in hand

2025
£
Cash at bank and on hand
138,023
138,023
14
Creditors: amounts falling due within one year
2025
£
Loans due in less than 1 year
53,000
Trade creditors
5,229
Short term compensated absences (holiday pay)
5,749
Accruals
29,887
Other creditors
1,988
Taxation and social security costs
6,945
102,798
15
Creditors: amounts falling after more than one year
2025
£
Loan 1
3,118
3,118
Repayable after more than 5 years by instalments
-
-
Repayable after more than 5 years other than by
instalments		 2024
£
177,077
177,077
2024
£
53,000
3,668
5,174
34,911
2,551
5,128
104,432
2024
£
4,118
4,118
-
-

Loan 1 is from Salford City Council for £18,000 at zero interest repayable over 18 years. Approximately £nil of the loan is due after 5 years, the balance is due in less than 5 years.

56

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Analysis of movements in restricted funds

Core
Big Lottery
Groundwork UK
The Booth Charities
Learning in Broughton
Total
Royal Horticultural
Society
Workers' Educational
Association
Salford CVS - Albert
Gubay
Current reporting
period		 Balance at
1 April
2024
£
39,182
-
-
-
39,182
8,742
36,909
45,651
84,833		 Income
£
88,964
46,149
6,525
1,000
142,638
100,000
55,363
155,363
298,001		 Expenditure
£
(82,902)
-
(6,525)
-
(89,427)
(103,932)
(92,272)
(196,204)
(285,631)		 Transfers
£
-
(46,149)
-
-
(46,149)
-
-
-
(46,149)		 Balance at
31 March
2025
£
45,244
-
-
1,000
46,244
4,810
-
4,810
51,054

57

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Analysis of movements in restricted funds (continued)

Core
Big Lottery
GET HELP
Jobs Not Prison
The Booth Charities
Youth Projects
Learning in Broughton
Total
Salford CVS - Albert
Greater Manchester
Police
Salford City Council
Previous reporting
period
Trafford Housing Trust
Jobs Not Prison
Workers' Educational
Association		 Balance at
1 April
2023
£
-
3,678
36,511
-
40,189
-
4,766
-
4,766
625
-
625
45,580		 Income
£
43,720
-
-
8,222
51,942
20,000
44,861
11,520
76,381
100,000
36,909
136,909
265,232		 Expenditure
£
(4,538)
(3,678)
(36,511)
(8,222)
(52,949)
(20,000)
(49,627)
(11,520)
(81,147)
(91,883)
-
(91,883)
(225,979)		 Transfers
£
-
-
-
-
-
-
-
-
-
-
-
-
-		 Balance at
31 March
2024
£
39,182
-
-
-
39,182
-
-
-
-
8,742
36,909
45,651
84,833

58

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Analysis of movements in restricted funds (continued)

Name of restricted fund Description, nature and purposes of the fund

Big Lottery The project is to deliver training around independent advocacy. Groundwork UK The project was for capital funding to improve the leasehold, reducing energy costs and having a beneficial environmental impact. A transfer has been made from restricted to unrestricted funds for the grant, as the related assets have been capitalised within fixed assets. The grant conditions have been met, and future depreciation will be charged to unrestricted funds. Royal Horticultural Society The project was to employ a group of small local residents in the planning, design and construction of a garden of the Humphrey Booth Centre. The Booth Charities The funding is to cover the conversion of the existing water heater system and associated legal costs. Get Help This is a project funded by the GMCA & Home Office to look closely at the effect knife crime is having on young people, families and communities within Salford. The project is made up of a one hour play based on a true incident followed up by workshops exploring the issue in further detail with people on the panel who have lived experiences. Its aim to start a conversation, raise awareness and educate. Jobs not prison This project is aimed at supporting young people and 18+ who based on Police and community intelligence maybe on the edge or involved in crime. A Key worker will provide intense work to progress them into employment. Greater Manchester Police The funding is to deliver the Jobs not Prison project. This project is aimed at young people 18+ who based on police and community intelligence maybe on the edge or involved in crime. The key worker will provide intense work to progress them into sustained and meaningful employment. Trafford Housing Trust – This project provides intensive, wrap-around support for those either Jobs not prison project coming out of jail or those that maybe on that pathway that are referred from within Trafford and Stretford. The support we offer ranges from getting someone ID to finding them employment. Salford CVS - Albert The funding is to offer financial support and back fill areas of needs Gubay aimed at 6 specific social groups for up to a 3 year period. Workers' Educational The aim of this project is to introduce 110 learners to that Adult Association Education Budget and remove barriers to potential employment (A.E.B)

59

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

16 Analysis of movements in restricted funds (continued)

Name of restricted fund Description, nature and purposes of the fund

WEA -ESF Digital skills This is the second WEA project in using our newly refurbished Learning lab with bespoke digital equipment to support 30 individuals to develop appropriate digital skills. Salford Royal NHS The Broughton Neighborhood Leadership team (One Broughton) made up of Voluntary and statutory organisations are looking at ways to alleviate pressure on GP’s and Acute Trust. We were asked to administer this pot of money for speed and ease of accessing for beneficiaries.

GMCA A grant to support AEB providers with the capital costs associated with adhering to the latest government guidance for the wider re-opening of educational establishments. We purchased new tables, chairs, Laptops, digital equipment and refurbished the old industrial kitchen into a classroom.

Bridging the Gap A 3 year Big Lottery funded project which is based on the learning team providing the Salford Community with Information Advice and Guidance around learning and employment and also the same targeted for youth plus Mentoring. Little Pot of Health This funding was received for the 1:1 project, supporting people to read and write.

60

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

17 Analysis of movement in unrestricted funds

Balance
at 1 April
2024
£
129,368
129,368
Balance
at 1 April
2023
£
105,871
Talent Match-Dean Hughes
6,613
Hidden
5,353
4,304
122,141
General fund
Previous reporting
period
General fund
Current reporting
period
Homes for England Match
funding		 Income
£
251,986
251,986
Income
£
275,849
-
-
-
275,849		 Expenditure
£
(287,267)
(287,267)
Expenditure
£
(268,622)
-
-
-
(268,622)		 Transfers
£
46,149
46,149
Transfers
£
16,270
(6,613)
(5,353)
(4,304)
-		 As at 31
March
2025
£
140,236
140,236
As at 31
March
2024
£
129,368
-
-
-
129,368

Name of unrestricted fund Description, nature and purposes of the fund

General fund The reserves of the charity Talent Match supporting young people aged 18-24 who have been out who need extra support to help them along their pathway to work. Hidden The programme is an extension of the GMCVO Talent Match Programme but with changes to the eligibility. The criteria is now 1825, N.E.E.T (not in education, employment or training) and not claiming any benefits. This is a two year programme and ended in March 2021.

(2024: Transfers have been made from designated funds, as their original purposes are no longer applicable, back to the general fund.)

61

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

18 Analysis of net assets between funds

Current reporting period
Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total
Previous reporting period
Tangible fixed assets
Net current assets/(liabilities)
Creditors of more than one year
Total		 General
fund
£
91,694
51,660
(3,118)
140,236
General
fund
£
55,306
78,180
(4,118)
129,368		 Designated
funds
£
-
-
-
-
Designated
funds
£
-
-
-
-		 Restricted
funds
£
-
51,054
-
51,054
Restricted
funds
£
-
84,833
-
84,833		 Total
£
91,694
102,714
(3,118)
191,290
Total
£
55,306
163,013
(4,118)
214,201

19 Financial instruments

Financial instruments measured at amortised cost comprise the loan financing provided by Salford City Council to the charity.

Loan payable falling due within one year
Loan payable falling due after five years
Loan payable falling due in more than one year
but in less than five years		 2025
£
53,000
3,118
-
56,118		 2024
£
53,000
4,118
-
57,118

Descriptions of the individual loans are given in note 15.

62

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

20 Operating lease commitments

The charity's total future minimum lease payments under non-cancellable operating leases is as follows for each of the following periods:

Less than one year
One to five years
Over five years		 2025
2024
£
£
100
100
400
400
650
750
1,150
1,250
Property		 2025
2024
£
£
3,080
3,080
4,200
7,514
-
-
7,280
10,594
Equipment		 2025
2024
£
£
3,080
3,080
4,200
7,514
-
-
7,280
10,594
Equipment
10,594

21 Reconciliation of net movement in funds to net cash flow from operating activities

Net income/(expenditure) for the year
Adjustments for:
Depreciation charge
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash provided by/(used in) operating		 2025
£
(22,911)
8,911
22,879
(1,634)
5,039		 2024
£
46,480
6,034
(19,557)
(25,945)
7,012

63

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

22 Analysis of changes in net debt

Cash
Debt due within 1 year
Debt due more than 1 year
Total
Cash and cash equivalents
Borrowings		 Balance at
1 April
2024
£
177,077
177,077
(53,000)
(4,118)
(57,118)
119,959		 Cashflows
£
(39,054)
(39,054)
-
1,000
1,000
(38,054)		 Other non-
cash
changes
£
-
-
-
-
-
-		 As at 31
March
2025
£
138,023
138,023
(53,000)
(3,118)
(56,118)
81,905

64

The Broughton Trust

Notes to the accounts for the year ended 31 March 2025 (continued)

23 Prior year Statement of Financial Activities (including Income and Expenditure account)

Income from:
Donations and legacies
Charitable activities:
Total income
Expenditure on:
Charitable activities:
Total expenditure
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure) for
the year		 Unrestricted
funds
£
35
273,814
275,849
268,622
268,622
7,227
-
7,227
122,141
129,368		 Restricted
funds
£
-
265,232
265,232
225,979
225,979
39,253
-
39,253
45,580
84,833		 Total funds
2024
£
35
541,046
541,081
494,601
494,601
46,480
-
46,480
167,721
214,201		 Total funds
2023
£
5,204
451,896
457,100
458,099
458,099
(999)
-
(999)
168,720
167,721

65