NORTHMOOR COMMUNITY ASSOCIATION COMPANY REGISTRATION NUMBER: 4227867 (England) CHARITY REGISTRATION NUMBER: 1091595 FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 *AEGHGFE2• 0111212025 COMPANIES HOUSE A04
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Hillon Jones Ltd. Va Community Accountancy Service HollinvKod 8usln¢$$ Centrg bert Street Oldham OL8 3QL
NORTHMOOR COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 INDEX PAGE TRUSTEES, ANNUAL REPORT INDEPENDENT EK4MINER'S REPORT STATEMENT OF FSNANCIAL ACTIVITIES BALANCE SHEET 10 STATEMENT OF CASH FLOWS 11-19 NOTES TO THE ACCOUNTS
NORTHMOOR COMMUNITY ASSOCIATION st Report of the Trustees for the year ended 31 March 2025 The Trustees present their annual directors, report and financial statements of the charity for the year ended 31ST March 2025 which are also prepared to meet the requirements for a Directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance wlth the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) (effective l January 2019). Reference and administrative information Charity Name.. Northmoor Community Association Charity Number: 1091595 Company Number. 4227867 Dlrectors and Trustees The director5 of the charitable company (the charity} are its Trustees for the purpose of charity law. The trustees and offlcers serving during the year and since the year end were as follows: Key management personnel: Trustees and Dlrectors David Callicot {Chairl Marsha Brooks {resigned 18th December 2024) David Hanson {Secretaryl (resigned 20th February 20251 Dayan Atenyam Gloria Martin th Gemma Shepherd {Howell} (resigned 5 September 20241 Helen Rowe Moshin Ali (appointed 2nd September 20241 Fiona Hoult Gallagher (appointed 7th August 20251 Senior managers David Kay {Centre Manager) Registered Office Northmoor Community Centre 95-97 Northmoor Road Longsight Manchester M12 5RT
NORTHMOOR COMMUNITY ASSOCIATION Bankers Cooperative Bank, PO Box 250 Skelmersdale WN8 6WT Lloyds Bank plc 42-46 Market Street Manchester Independent Examiners Hilton-jones Ltd t/a Community Accountancy Service Limited Hollinwood Business Centre Albert Street Oldham OL8 3QL Strurture• governance and management Northmoor Community Association is a company limited by guarantee that is governed bv th its Memorandum and Articles of Association dated 4th June 2001, amended 13 May 2021. th It is registered as a charity with the Charity Commission dated 11 April 2002. Appolntment of Trustees As set out in the Articles of Association Trustees are elected annually by the members of the charitable company attending the Annual General meeting and can stand for a period of 3 years, when they must stand down and may offer themselves for re-electlon. Trustee induction and trainlng Anyone interested in becomlng a trustee meets with the Centre Manager for an induction to the organisation. They are then invited to attend a board meeting as observer. If they wish to become a trustee and agreed by the board they will be appointed by the Secretary. Organisation The Board of Trustees administers the charity. The Manager is responsible for ensuring that the Charity delivers the services specified and reporting these to the Board. Objectives and artivities The Objects of the charity are.. The relief of those in need, by reason of youth, age, ill-health, disability, financial hardship
NORTHMOOR COMMUNITY ASSOCIATION or other disadvantage, particularly but not exclusively those living in the Northmoor area of Manchester and surrounding areas (the Area of 8enefitl. The provision of establishing, maintaining.and managing community buildings and facilities in the interests of social welfare for recreation or leisure,time occupation with the object of improving the quality of life. Main Activities and How We Beneflt The Public Northmoor Community Association provides space at The Centre for a wide variety of community activities delivered by partners. Northmoor Community Association directly delivers: Northmoor Hub: Northmoor Hub is an appointment-based service that provides I:1 support around benefits, housing, jobs and more. The service is delivered by staff and volunteers in Northmoor Hub which is open five days a week to anyone aged 16+. Within the service our partner, Great Places Housing, also delivered fortnightly CV support appointments. Northmoor Hub is also a Warm Hub where the local community can drop in for a hot drink. Northmoor Communlty Dlner: Northmoor Community Diner provides a freshly cooked dinner for up to fifty local residents once a week, with halal and vegetarianl vegan optlons, for a suggested donation of £1. The Diner is run by staff and volunteers and is open to everyone. As well as a meal and hot and cold drinks, customers area given information about our services and we have regular information stalls from a varlety of local projects and services. Northmoor Homework Plus: The homework club provides a safe, well-equipped work environment for children aged 8- 16. It is run by staff and volunteers who provide support three hours of support three days a week during school term time; on Mondays and Thursdays the focus is on Maths and on Tuesdays English and all subjects. Northmoor Homework Plus deliver and facilitate a variety of activities that engage the children in different subjects such as culture,. art, community and the environment. Knittin8 and Craft There is a fortnightly Knitting and Craft group facilitated by a volunteer Partnership Services: A range of partners deliver a variety of sessions at Northmoor Community Centre such as Talk English/ ESOL {MAES), Talking Therapies (Big Life), Stay and Play (Longsi8ht Children's Centrel, Me Time (WETAI, Youth Club (Levenshulme Youth Project), Cooking and Sewing (We Matter). The Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and settlng the policies for the year. Achievements NCA manages the Northmoor Community Centre and Northmoor Hub and in this past year
NORTHMOOR COMMUNITY ASSOCIATION NCA has supported thousands of local residents. The Centre 55 a space for the delivery of activities by NCA and partners. NCA has developed networks and partnerships working with a diverse range of groups and organisations. The Northmoor Hub continues to provide support to local residents with benefits advice, form filling, social housing applications, free online courses {to increase employability) and acts as a cool/ warm hub. The Association is the heart of the community with a board of trustees that seeks to reflect the diverse local community. NCA offers volunteering opportunities to residents, with a number of people going on to secure paid employment. Financial Review The Charlty recorded 3 deficit of £18,519 on its financial activities durSng the year with overall income of £177,041 (2024 £193,027) and expenditure of £195,560 (2024 £199,862). Restricted reserves at 31st March 2025 were £43,489. Investment powers and policy The Trustees review options for short-term investments to maximise returns. The Trustees are conscious of the risks in investing in the current climate, and will be inve5tlgatln8 low- risk options. There are also plans to move funds into different accounts in order that all the funds held will be protected under the FSCS. Reserves pollcy and going concern The balance held in unrestricted reserves at 31st March 2025 was £226,221 {2024 £216,389) of which £219,952 is free reserves, after allowing for designated funds and those tied up in tangible fixed assets. The NCA reserves policy aims to ensure a minimum of 6 months, running costs has been set aside. in addition to the restricted funding that we hold for existing activities. Trustees consider that holding this level of reserves ensures that should there be difficulties in securing funding, the NCA is in a good position to continue delivering services. In light of the cost of living crisis which will also affect our runnin8 Costs, this level of reserves is considered prudent by the Trustees. In addition, the Association holds a fixed amount of £21,500 against potential future costs to wind up the charity should the need arise. Risk Management The Trustees have conducted an appralsal of the risks to the organisation and have established a risk register which is updated at least annually. This is delegated to the Business subcommittee who report to the larger board.
NORTHMOOR COMMUNITY ASSOCIATION Risks are prioritised using an assessment matrix and the Trustees aim to reduce the occurrence of amber or red risks, whilst appreciating that some things are impossible to alleviate, such as the pandemic. The Association requires all Trustees and all relevant staff to complete a DBS check and to complete Safeguarding training at the appropriate level for their role. All staff are also required to undertake Health & Safety, First Aid and Fire Marshall training. Anyone handling data is required to undertake GDPR and data protection training, and relevant role-specific training such as COSHH or Manual Handling. The Association became PQASSO accredited. The Association adheres to local and national legislation and policies for best practice In the voluntary and community sector. Plans for Future Periods In this year NCA has looked to offer best value, matchlng (where possible) income and expenditure. The aim is to make NCA sustainable with a mix of 8rants/ funding and room rental income so as to continue to maintain and develop its offer. Consultations have taken place with Manchester City Council around core funding. Community Consultation and networking will be a priority in order to assess the demands of the local neighbourhood and develop services accordingly. This will shape the delivery of sessions/ activities going forward. Risk Assessment The trustees have conducted a review of the major risks to which the charity is exposed and systems have been established to mitigate those risks. Related partles and co-operatlon wlth other organlsatlons None of our Trustees receive remuneration from their work with the charity. Any connection between a Trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. Trustees responsibilities In relation to the financial statements The charity Trustees {who are also the directors of Northmoor Cornmunlty Association for the purposes of company lawl are responsible for preparing a trustees, annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the charity Trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of
NORTHMOOR COMMUNITY ASSOCIATION the charitsble cornpany for that period. In prep,aring the financial statements, the Trustees are required to: Select sultsble accounting principles and then apply them conslstently. Obserrfe the methods and principles in the applicable Charities SORP; Make'Judgments and estimates that are reasonable and prudent; State whether applicable accounting standards have been followed. subject to any material departures that must be disclosed and explained in the financial Statements; Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity wlll continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any tirne the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguardlng the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. 8y order of the Board of Trustees David Callicott (Chalr) Date: October 2025
Independent examiner's report to the trustees of Northmoor Community Association 5t I r¢port on the accounts of the company tor the year ended 31 March 2025, which are set out on pages 8 to 19. Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to: examine the accounts under section 145 of the 201 l Act . to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and to state whether particular matters have come to my attention. Basis of Independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounls presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view, and ihe report is limited to those matters set out in the statement below. Independent examiner's $tatem¢nt In connection with my examination, no matter has come to my attention: (l) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006: and to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, , and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met. or (2) to which, in my opinion. attention should be drawn in order to enable a proper understanding of the accounts to be reached. James Hilton Jones FCCA Hilton-jones Ltd. tla Community Accountancy Service Hollinwood Business Park, Albert Street Oldham, OL8 3QL Date: October 2025
NORTHMOOR COMMUNifi ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES (incorporating the income and expenditure account) FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted Total Funds 2025 Funds 2025 Funds 2025 Total Funds 2024 Noto$ INCOME FROM: Donations & Legacies Charitable Activities Olliei. Tid(Jlng Actlvities Investrnent Income Other Income TOTAL 2,221 180,748 47,619 302 1,493 125.451 173,072 302 1,493 1.054 51,588 125,453 177,041 193.027 EXPENDITURE ON: Charitable A¢livities 31,132 164,428 195,560 199,862 TOTAL 31,132 164,428 195,560 199,862 NET INCOME IExpeNDITUREI 20,456 138.975) (18,519) (8,8351 Transfers beeen funds NET MOVEMENT IN FUNDS 17 9,832 128,351) (18,519) 16,835) RECONCILIATION OF FUNDS Total funds brought forward 17 216,389 71,840 288,229 295,064 TOTAL FUNDS CARRIED FORWARD 17 226 221 43,489 269.710 288,229 The slalement of financial activities includes 811 galns and losses In the year. All incomlng resources and resources expended derlv8 from continuing acllvities. The attached notes form part of these accounts.
NORTHMOOR COMMUNifi ASSOCIATION CO REG NO 4227867 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 FIXED ASSETS Tangible Fixed Assets 12 8,999 11,819 CURRENT ASSETS Debtors Cash at Bank and in Hand 13 11,374 271927 283,301 21.028 262 819 283.847 LIABIUTIES: knounts falling dii within one year 22 590 7.437 NET CURRENT ASSETS 260,711 276,410 TOTAL NET ASSETS 269,710 288,229 THE FUNDS OF THE CHARITY Reslrided Income Funds Unrestricted Income Fund8 18 18 43,489 226,221 71.840 216,389 269 710 288 229 For the year In questlon the company was enlltled to the exemption fmm audit under seLan 477 01 the Companies Act 2006 relating to small companies. -The members have not required the company to obtain an audit ol its accounls for the year in question'ln accordance with section 476. - The directors acknowledge their responsibilitiès for complylng wth the r•qulrnments of the Act with respect to accounting records and the preparation of accounts. Thew account• have been prepar Sn accordance wllh the pro¥lslons appllcoble to companies subject to the small companies, regime. Approved on behall of the Company'8 Board of Trustees.. Trustee David Calli Chair Trustee David Hanson Trustee Date: Its i Q . 2025 The attached notes form part ofthese accounts.
NORTHMOOR COMMUNITY ASSOCIATION 10 STATEMENT OF CASH FLOWS FOR THE YEAR ENDING 31ST MARCH 2025 Reconciliation of net movement in funds to net cash flow Irom operating actlvltles 2025 2024 Net movement in funds Add back depreciation Less profil on disposal of assets Deduct inveslrnent income Decreasel{increasel In debtors InGreasel{decrease) in creditors {18.519) 2,820 (6.8351 7.273 (272) 11,054) 18,146 (943) (1,4931 9,654 15,153 Net cash u8ed In oporatlng activltle8 16,315 Cash flows from Investment activitie8: Inl8r8sI Oisposal of assets Net cash provided by Investing activltles 1,493 1,054 1,493 2.141 Increasel(decrease) in cash and cash equivalents during the year 9,108 18,456 Cash and cash equivalents brought loard 282,819 244.363 Cagh and cash equlvalentg carrled foTh¥ard 271,927 262.819
NORTHMOOR COMMUNITY ASSOCIATION 11 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 1 ACCOUNTING POLICIES (a) Basis of preparation and assessment of golng concern The accounts (financial slalementsl have been prepared under the historical cost convention with Item5 recognised at cost or transaction value unless otherwise staled in the relevant notes to these accounts. The financial statements have been prepared In accordance with the Statement of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued on January 2019 and the Financial Reporting Standard applicable in the Unrted Kingdom and Republic of Ireland (FRS 102). The Companies Act 2006 and the Chaflties Acl 2011. The charity conslilutes a public benefit entity as defined by FRS 102. The trusteès consider that there are no rnalerial uncertalnlies about the charitls ablllty to continue as a going Concern. (bl Funds structure Restricted funds are funds which are lo be used in accordance with specific restrictions imposed by the donor. There were 13 reslrlcled funds al the year end. Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds Include designated funds where the trustees, al IheSr dlscrellon. have created a fund for a sp8clfic purposè. Furth8r detalls are in Note 17. (cl Income recognltlon All income is rècognised once the charlly has entitlement to the income, il is probable Ihat the income will be received and the amount of income recelvable can be measured reli8bly. Donations are recognised when the charity has been notified in writing of both the amount and settlement dale. In the event that a donation is subject to conditions that require a level of performance belore the charlly Is entitled lo the funds. the income 15 deferred and not recognlsed until erther those conditions are fully mel, or the fulfilment of those ¢ondilions is vtholly within the control of the charity and il is probable Ihal those conditions will be fulfilled in the reporting period. Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon noliflcation of the interest paid or payable by the bank. ldl Expenditure Recognltlon Liabilities are recognised as expendllure as soon as there Is a legal or constructive obligation committing Ihe charity lo that expenditure, tt is probable that settlemenl will be required and the amount of the obligation can be measured reliabty. All expendilure is accounted for on an accruals basis. All expenses including support costs and governance cosls are allocated or apportioned lo the applicable expenditure headings. For mor8 nformation on this attribution refer to note (fj below. Ie) Irrecoverable VAT Irrecoverable VAT is charged against the expendllure heading lor which it was incurred. In Allocatlon of 8UPPOrt and governance costs Support costs have been allocated between governance costs and olher support costs. Governance costs comprise all costs involvin9 the publiG accountability of the charity and ils compliance with regulalion and good practice. These costs include costs related to independent examination and legal and professional fees together with an apportionment of overhead and support costs. Governance cosls and support costs relaling to charitable activities have been apportioned based on staff time and the usage of facilities and services for management purposes. The allocation of support and governance costs is analy$ed in note 9. Igl Charitable A¢tlvltles Costs of charilable activities include governance costs and an apportionmenl of support costs as shown in note 8.
NORTHMOOR COMMUNITY ASSOCIATION 12 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 (h) Tangible fixed assets and depreciation All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is Charged on the following basis.. Building Improvements 250/0 on cost Furniture and Equipment 25Vo on cost Computer Equipment 33.330/0 on cost Manchester Digital Inclusion donated four laptops - this donation has not been reflected in the accounts due to InsLrfficienl available Information on value. li) Pèrtèiona The charity operates an auto enrolment pension scheme through NEST, NCA makes a 3010 contribution and employees a 5 /0 contribution to this scheme. The charity has no liabilities beyond making ils conlributions and paying across the deductions for the employee's contributions. Ul Contlngent IlabllStles There were no Gonlingent liabilities al 31 st March 202512024 £nll). (kl Debtors Trade and other debtors are recognised at settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid nel of any trade discounts due. (11 Credllors and Provlslons 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 lo a third party and the amount due lo settle the obligation can be measured or eslimaled reliably. Creditors and provision6 are norm811y recognised al their settlement amount after allowing for any trade discounts due. 2 RELATED PARTY TRANSACTIONS AND TRUSTEES, EXPENSES AND REMUNERATION The trustees all glve freety Ihelr 1Sme and expertise without any form of remuneration or other benefit in cash or in kind (2024.. £nil). No expenses were paid to trustees in respect of 202512024 £nill. 3 DONATIONS & LEGACIES Unrestrlcled Restrl¢ted Total 2025 Donations 184 184 Previous Year Unrestricted ReslriGted Total 2024 Donations 2,221 2,221 2,221 2.221 4 INCOME FROM CHARITABLE ACTIVITIES Unrestricted Restrlcted Total 2025 Grants.. Manchester City Council - Supp.Community Manchester City Council - Cost of Living1£7,921 daferredl Manchester City Council - Food In5ecurilies Great Places Housing Group The Henry Smith Charty National Lottery - Awards for All1£7,487 deferred) Te5co - food grant Diner & Catering Income Community Facilty Rental Income 70,000 6,790 70,000 6,790 700 27,368 18.300 2,495 500 1,985 700 27.368 18,300 2,495 500 1.985 47.619 125.453 173.072
NORTHMOOR COMMUNITY ASSOCIATION 13 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 4 eont... Previous Year: Unrestricted Restricted Total 2024 Grants: Manchester City Council- Supp.Community Manchester City Council - Other Great Places Housing Group The Henry Smith Charity Other small qrants Good Things Foundation Oiner & Catering Income Community Facilty Rental Income 70.000 595 27,368 57,500 250 6.400 70,000 595 27,368 57,500 1,400 6,400 2,081 24,404 189,748 2,081 24,404 27,635 162,113 S INCOME FROM OTHER TRADING ACTIVITIES Unr•8trict•d R•8tricted Total 2025 Photocopying & Printing 302 302 302 302 Previous Year.. Unrestricted Restricted Total 2024 Photocopying & Printin9 6 OTHER INCOME Unrnstrict&d Restricted Total 2025 Previous Year NHS Winter VaccinalSon Event Participalion Income DI & DS Toolkit 1,000 90 900 1,990 1,000 90 900 1,990 7 NET INCOMING RESOURCES FOR THE YEAR 2025 2024 The nel Incomlng (outgoing) resources are staled after charging.. Depreciation {owned assets) Accountan¢y & Indepèndent Examination Fees Trustees (Dlreclorsl Remuneration 2.820 1.250 7,273 1,2SO (see note 2)
NORTHMOOR COMMUNif¢ ASSOCIATION 14 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 8 EXPENDITURE ON CHARITABLE ACTIVITIES Unrestrlcted Restrlcted Total 2025 Salaries and W8ges Pension Costs Sessional Workers Recruitment & DBS checks Staff Training Volunteer Expenses Catering & Refreshments Pledge - provision ol vegetarian meals Projeds. Activities & Materials Support Costs Governance Costs 9,280 251 1,791 132,337 3,615 141,617 3,866 1,791 187 810 831 $09 2,187 3,899 36.467 187 568 855 63 252 (24) 448 2,187 2,892 10.661 1,007 25.806 31,132 164,428 195,560 Previous Year: Unrestrlcled Reslricled Total 2024 Salaries and Wages Pension Costs Recruitment & DBS checks Staff Travel & Subsistence Staff Training Volunteer Expenses Catering & Refreshments Projects. Activities & MaterSals Support Costs Governance Cost$ 5.302 133.303 4,413 138.605 4,413 160 46 199 626 606 4,745 48,139 2,323 199 862 50 46 199 588 606 3,853 45,881 1,070 190021 40 892 2,258 1,253
NORTHMOOR COMMUNITY ASSOCIATION 15 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 ALLOCATION OF GOVERNANCE AND SUPPORT COSTS G•n•ral Support Governanc• Total 2025 Telephone IT & Computer Maintenance Repairs and Maintenance Heal. Light & Water Cleaning Pilnllng and Slallonery Insurance Rent & Council Tax Minor Equipment Depreclalion Subscriptions Sundries Bank Charges Bad Debls HR Costs A¢ntancY Us8 LVFVwnJses 1,277 5,213 1.272 9,652 2.310 2.329 2,461 7,981 30 2,820 350 {251 1.277 5.213 1.272 9,652 2,310 2.329 2.461 7,981 30 2.820 350 125) U¥• Ux¥VF)wnl¥•$ Use p1$eS US•WA¥rt$•i U¥ prnI5•S Us& olPwlses U5• oIPrtmlse3 UJ•offÉq•RI Adhty Sp•¢Jnc Us• DIPrnmises AGthY Sptteine 790 790 2.146 2.146 36,467 3,396 39,863 Previous Year.. General Support Govemance Tolal 2024 Telephone IT & Computer Maintenance Repairs and Maintenance Heat, Light & Water Cleaning Printing and Stationery Insurance Rent & Council Tax Minor Equipment Depreciation Profil on Disposal of Assets Subscriptions Sundries Bank Charges Bad Debts HR Costs Accounlancy VNolPrnml¥• 1.168 4,629 1,070 17,697 1,307 2,470 2,088 7,938 98 7,273 (272) 311 1,168 4,629 1,070 17,697 1,307 2,470 2,088 7,938 98 7,273 (272) 311 34 Vs•oFpmmls88 uMoIPmmh•i u&•oIPrtmts8$ u1•PrnI• Us•oFPrnmlses u&•orEqnnl ¢tPrfty 5p¢¢Mk Us80fPrnDSo5 Acifv¥y SpJ¢ln¢ Spoclllc Ggv¢rn•n 2,325 2,325 1,073 1.250 50,462 1.073 1,250 2.323 48,139 10 STAFF COSTS Staff costs were 8s follows.. Salaries and wages Redundancy Costs Social security costs Pensions 2025 2024 138,412 134,988 3,205 3.617 145.483 143.018 The charity employed 10 people durlng the year12024 .'10), with an average of 10. The charity ¢onsiders its key managèment personnel comprises the trustees and the Centre managerls. The costs of key management personnel including pension contributions were.. £31,782, {2024 £40,505). No employee has salary and benefrts in excess of £60,000 per annum.
NORTHMOOR COMMUNITY ASSOCIATION 16 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 11 AMOUNTS DUE UNDER OPERATING LEASE ARRANGEMENTS Land & Buildings 7,598 23,486 2025 2024 Equipment 322 Due within one year Due within 2-5 years After more than 5 years 7,920 23,486 8,148 30,494 322 31.084 31.406 39.882 12 TANGIBLE FIXED ASSETS Building Furniture & Computer Improvements Equipment Equipment Total COST Al 1 April 2024 Additions Oisposals Al 31 March 2025 48,590 12,279 24,626 85,495 DEPRECIATION Al 1 April 2024 Charge for Year Oisposals Al 31 March 2025 38.084 1,751 11,792 243 23,800 826 73,676 2.820 NET BOOK VALUE Al 31 March 2025 Al 31 March 2024 244 487 826 13 DEBTORS 2025 2024 Other Debtors & Arxrued Income Prepaymenls 16,674 Reslricled Unrestrict8d 224 6,872 21 028 14 LIABILITIES., AMOUNTS FALLING DUE WITHIN ONE YEAR Other Creditors Third Party Granls held Deferred Income Other Taxes & Social Security Costs Accruals 2,492 2,700 15,408 599 6,003 Restricted Unreslricled 2,724 A grant of £2.700 is being held for Northmoor Together. 15 DEFERRED INCOME Deferred income comprises grants In advance. Balance as al 1 sl April Amount deferred in year Balance at 31 st March 2025 2024 15,408
NORTHMOOR COMMUNITY ASSOCIATION 17 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 16 ANALYSIS OF CHARITABLE FUNDS Analysls ol movements in restricled funds Revenue Funds.. Core,. MCC - Our Manchester MCC - Supporting Community One Manchester Great Places- Comm.Re6ilience Great Places - Donation (running) The Henry Smith Charity MCC- Food Response Lloyds Foundation Asda NHS One Mcr Wlnter Wamier8 Coronation Creative Crafty.. 8uzz NIF MACC MCC Craft Diner.- National Lottery Awards for All Tesco - food grants Next Step.. Good Things Foundallon The Hènry Smith Charity MCC - Cost of Living Capltal Funds One Manchester MCC MCC Food Response 3rd Party Macmillan Fundraising (3rd paty) Income held for other groups At 18t Incomlng Aprll 2024 Resources Outgolng At 31st Resources March 2025 Transfers 1749) 13,738) 2,715 4,781 4,943 15,484 1,182 4,135 636 274 203 30 774 226 {25) {66.488) (2,715) 70,000 {4.781) 27.368 {29,716) (29.895> 11,182) 14,135> {636) {274> (203> (30> 2,595 14.411 397 394 471 595 397 471 595 2,495 soo 12,254> 241 500 34,802 (1.2331 1.233 {3211 (19,5331 15,2531 33,248 18,300 6,790 1.537 2,983 832 488 (4971 18261 (4451 2.486 {6) 43 15 967 15 125.453 10,624 164,428 43,489 Unrestricted Funds: General Designated - repurposed spa (Hvb 103 capitsll Designated - Development Fund Desi9naled - Photocopier Designated - Op.Contingency 169,190 51,588 (10,6241 (29,9031 180.251 7,375 13,324 5,000 21,500 216,389 288,229 {1,2291 6.148 13,324 5,000 51.588 177,041 10,624 31.132 195,560 226,221 269,710 Total Funds Purposes of restricted funds: Core grants The Henry Smith Charity National Lottery Awards for All Creative Crafty Diner Next Steps towards re costs towards Next Step workers salary, training & overheads towards Northmoor Midweek Community Diner various grants towards craft and baking activities towards the costs of iunning the diner and food projects towards the job club
NORTHMOOR COMMUNITY ASSOCIATION 18 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 16 ANALYSIS OF CHARITABLE FUNDS Previous Year= Analysis of movements in restricted lunds Revenue Core.. MCC - Our Manchester MCC- Supporting Communty One Manchester Greal Places- Comm.Resilience Great Places - Donation (running) The Henry Smith Charity MCC - Food Response Lloyds Foundation Asda NHS One Mcr Wlnler Warmers Coronation Wellbeing & Macmillan.. Macmillan Wythenshawe Llvlng Well Fund Buzz- buddies Creative Crafty.. Buzz NIF MACC Awards for All MCC Craft Din8r.' Nexl Step.. Good Things Foundation MCC Work Club Salford CVS YCD- Homework.. 8BC Children in Need C8Pltal Funds Great Places - refurbishment Great Places - IT Equipment GW Pilot We Love Manchester Awards for All - ¢Yiner One Manchester MCC MCC Food Response 3rd Party Macmillan Fundraislng (3rd paty) Income held for other gTOUPS CONT... At 1 sl April Incoming 2023 Resource$ Outgoing A131st Resources March 2024 Transfers 3,182 {3,9111 (73,7381 (1,3411 (3.3621 {25.1801 {59,501) (742) (7491 (3,738) 2,715 4.781 4,943 15,484 1,182 4,135 636 274 203 30 70,000 4,056 8,143 2,755 17.485 1,111 4,135 636 274 203 27.368 57,500 813 250 {220) 614 (614) 1100) (561 100 56 397 394 471 79 397 394 471 165 (244) 595 595 35,176 775 381 6,400 (392) 773 (381) 16,382) 11,548) 34,802 7,099 290 (7,3891 1,603 {1,6031 15411 18801 12011 {755} 14971 19721 (2441 880 201 755 3,480 1,804 1,545 2,983 832 488 1813) 15 967 15 967 162113 190 021
NORTHMOOR COMMUNITY ASSOCIATION 19 NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 17 ANALYSIS OF CHARITABLE FUNDS Al 1 st April Incoming 2023 Resources Outgoing A131st Resources March 2024 Previous Year Transfers Restricted Funds from Note 16 Unreslricled Fund5'. General Designated- repurposed sparR IHUI Designated - Homework Club Designated - Oevelopmeni Fund Designated - Photocopier Designated - Op.Contingency Designated Oiner Designated - Solutions donations 98,679 162,113 1,069 1190,021) 71,840 145.720 8.604 1.424 13,449 5,000 21,500 411 277 196385 295.064 30,914 19,872) 2,428 {1,2291 (10,187) {125) 169,190 7,375 8,763 13,324 5,000 21,500 40 1451) 277 30 914 193.027 216 389 288 229 Total Funds 199862 18 ANALYSIS OF NET ASSETS BETWEEN FUNDS Unre•trlct•d Restrlcted Funds Funds Total 2025 Tangible Fixed Assets Nel Currenl Assets 8,269 219952 226 221 2.730 8,999 260711 269 710 Unrestrlcled Funds Reslricted Funds Previous Year Total 2024 Tangible Fixed Assets Net Current A68els 7,375 209 014 216 389 4,444 11,819 276 410 288 229 19 TAXATION AND VAT As a charity. Northmoor Community Association is exempt from lax on income and gains falling within sections 466 to 493 of the Corporation T8x Act 2010 or S256 of the Taxation of Chargeable Gains Acl lo the extent that these are applied lo its charitable oblects. The charity is not registered for Value Added Tax. 20 GOING CONCERN The company's main source of income is grant funding and rental income. The trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjuslmenls that would be necessary if the funding income should cease. 21 POST BALANCE SHEET EVENTS The Iruslees do not consider that there have been any post balance sheet events that materially impact on these financial slalemenls. 22 FINANCIAL INSTRUMENTS The charity only has financial assets and liabilities of a kind that qualify as basic financial inslrumenls. Basic financial instruments are initialty recognised on a transaction value and subsequently measured at their settlement value. 23 CONTROL OF THE COMPANY Control of the company lies with the volunteer trustees named on Page 1.