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
#74
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 be￿een 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 seL￿an 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 lo￿ard
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 ￿p￿1$eS
US•WA¥rt$•i
U¥ ￿p￿rnI5•S
Us& olPwlses
U5• oIPrtmlse3
UJ•offÉq•RI
Adhty Sp•¢Jnc
Us• DIPrnmises
AGth￿Y 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•￿P￿rnI•
Us•oFPrnmlses
u&•orEq￿n￿nl
¢tPrfty 5p¢¢Mk
Us80fPrnD￿So5
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.