2024 Charlty no . 1108701 Manacare foundation Triistees, Report and Flnanclal Slatements Forthe perlod ended 3110312024 Dale 2411012024 Manacare foundatlon Trustees, Report and Flnanclal Statements Forlhe period ended 3110312024 CONTENTS Page Trustees, report Referenc8 and admlnistratlve detalls Ourvalues StrLECture, governance and management Governlng Document Recrultment and appolntrnent of Trustees Organlsatlonal Structure Obl8Ctlve and actlvltles Achlevements durlng the perlod Publlc beneflt Flnanclal revlew Future plans Statement of trustees, responslbiiities Statement of flnanclal actlvltles Balance sheet Accountlng pollcles 7-8 Notes to the f InanGlal stalements Independent examlner's report io Pagel Manacare foundatlon Trustees, Report and Flnancial Statements Forthe period ended 3110312024 The Trustees present financial statements forthe perlod ending 3110312024 The flnancial statements comply vlth the Charltles Act 2011 and Accountlng and Reporting by Charlties ,' Statement of Recommended Practice applicable lo charities preparlng thelr flnancial statements In accordance with the Flnanclal Reporting standard applicable in the UK and Republlc of Irelan(J IFRS 1021 lettectlve l January 20151. Reference and admlnlslratlve details Manacare foundatlon was Incorporated on 28th October 2004 (Company registratlon number: 05272226 l as a company limited by guarantee and registered as a charity on 28th October 2004 (Charity registration number; 11087011. Tradlng name Manacare Foundatlon Reglstered offlce 20 Lowlleld Ave Ashlon-Under-Lyne OL6 9DD Trustees The Trustees of the chailtywho served durlngthe perlod and were: Sarah Dlnes Lorralne Booth Joy Butter- Markham I chalr Cherry Roomes Independent examlner Abld Akram FCCA RMAAccountants Ltd 34 Booth street Ashlon-under-lyne OL67LD Web-slte Ourvalues Delivering excellence through commltment to continually Improve qualilyof care. Respectlng peoplè, showlng compasslon and Improwng lives. Worklng together, treating one another wlth respect and dignlty. and leadlng by example through the notlon ot accountablllty. Page2 Manacare foundatlon Trustees, Report and Flnancial Slatements Forthe peylod ended 3110312024 Structure, governance and rnanagement 3.1 Governlng Document Manacare loundatlon Is a company limlted by guarantee and Is governed by Its Memorandum and Artlcles of Assoclatlon dated 28th of October 2004. It Is a charity re(Istered with the Charity Commisslon Dn 28th of october 2004. 3.2 Recrultment and appolntmenl of TrusteÈs The Trustees have power to appoint any person to be a Trustee. 3.3 Organlsatlonal Strutture ManacarÈ foundation trust Is governed by its Trustee Board whlch Is responslble for setting ihe strategic dliectlon ol the organlsatlon and the policy ol the charlly. The truslees carry ihe ultlmatè responslbllltytor the conduct of Manacare foundatlon Trust and for ensurlng that the charity satlsfies its legal and contractual obiigatlons. The tfustees may delegate the Implementation of Ihelr deci51ons or day-to-day management ol the affalrs ot the Charlty lo any employee of the Charlty, person or Commlttee as they thlnk flt, Any commlttee must Include al least one Trustee. Declslons are determlned by a slmple malorlty of votes. In the case of an equallly of votes the Chalrman of the meetlng has the casllng vote, Oblectlve and actlvltles Manacaie foundatlon Trust Is a charlly servlng and promotlng Independence. dignlty and conlldentlallty, Our charlty aims to relleve poverty an￿here In the world. Followlngls the111st of few of our actfvitles whlch we are plannlng to do:_ Reclalmlng an area of our land to produce own food. Contlnulng to provlde a nursery school lor vilt3ge. Repalrlng one of the small house5 on our land Fin15h setting up or be hlvès Contlnue wlth our leedlng plans To workwlth local soclal servlces who have placed dlsabled lamllieswith us. 4.1 Howwework We are a lull of enthuslasm charlty wlth a mlsslon to promote Independence. dignity and confidentiallty and provlde hlgh quality integrated seamless service5. 4.2 Identllylng the need We communicale with local resldents and also do our own Tesearch to find out the requirfflents of the people In need. Page 3 Manacare foundatlon Trustees, Report and Flnancial Statemenls Forlhe period ended 3110312024 4.3 Who:. Chlldren lyoung People • Elderly l old People • People Wlth Dlsabllities • Other Charltles Orvoluntary Bodles • The General Publlc I mankind Achlevements durlng ihe perlod The year 2024 has been full of challenges and progress. Our charity has performed the tollowlng tasks:_ 11 An adventure playground wlth a small zlp wlre was bullt Into the chlldren's garden on our land. 21 We managed to gel queen bee wlth drones and equlpment and we had our flrst batch of honey recently 31 We had ralsed beds bullt In the garden so that the dlsabled and the bilnd can seelsmell Ihe flowers. 41 We contlnue to provlde baslc food parcels for about SO famllles. 51 We have planted a herb garden, and also banana tree. Publlc beneflt The Trustees of Manacare Foundatlon belleve they have complled wlth the duty In sectlon 17 of the Chailtles Act 2011 to have due iegard to the publ1¢ benetit guidance publlshed by the Charlty Commlsslon. Manacare foundatlon Trustees, Report and Flnancial Statemenls Forlhe perlod ended 3110312024 Page4 Flnanclal review Asummaryofthe results isshown below.. 2024 2023 Income Expendlture Net lexpendlturel Income and movement In funds 38,402 36,053 2,349 23.698 21,810 1,888 Future plans ReclalmlnE an area of our land to produce own food. Contlnulng to provide a nursery school lorvSllage. Repalrlng onè ol the small houses on our land Flnlsh settlng up or be hlves Contlnue wllh ouryeedlng plans To work wlth local social services who have placed disabled fafflllies wlth us. Stalem&nt ol trustees, responslbllltles The Trustees are responslble for preparlng the Trustees, Annual Report and flnanclal statements In accordance wlth appllcable law and Unlted Klngdom Accountlng standards (Unlted Klngdom GeneraltyAccepted Accountlng Practlcel. In preparlng these flnancial statements, the Trustees are required to.. select sultable accountlng policles and then apply ihem conslstenuy; obseNe the methods and princlples In the Charlties SORP., make judgements and estlmates that are reasonable and prudent. and prepare the flnancial statement5 011 the golng concèrn basls unless It Is inappropriale to presume that the charltable companywlll continue In buslness. The Trustees are responslble for keeplng adequate accountirsg records that dlsclose wllh reasonable accuracy at any tirlle the flnanclal posltion ol the charily and enable them to ensure that the flnanclal statements comply. They are atso responslble lor safeguardlng the assets of thechadty and hence for taklng reasonable steps for the preventlon and detectlon of fraud and other irreguiarltles. The flnancial statements comply with current statutory requlrements and the Charities SORP. The Trustees report was approved and was signed on behalf of the Trustees by: L64 Lorraine Booth Date Manacare foundation Page 5 Statement of FinanclaL Activlties Ilncluding Income and Expendlture Account) Foi the period ended 3110312024 Note 2024 2,023 INCOME Donatlons and legacies 38,402 23,698 Income from other tradlng actlvltles Fundralslng and events Interest Income Totallncome 38.402 23,698 EXPENDITURE Expendlture on ralslngf unds Fundralslng and events Support costs IT Services Sundryexpenses Insurance telephone Overseas charltable work Bank charges Accountancycharges Travel expenses 43 2,879 641 654 24,830 552 300 6.305 55 2,150 620 631 16,639 455 1,260 Toial expendlture 36,204 21,810 Nel Income lexpendlture) and movementln lund$ 2,199 1,888 2,348 460 Fund balance on 31103124 4.547 2,348 The statement of financlal actlvltles Includes all galns and losses in the year. All income and expenditure derlve from continuing aclfvitles. Manacare foundation Page 6 Balance Sheet For the perlod ended 3110312024 Note 2024 2,023 Flxed assets Tangible assets Current asseis Other debtors Cash & bank balances 4,847 2,348 4,847 300 2,348 Credltor5'. amounts falllng due wlthln one year Net current Illabllltlesl assets 4,547 2,348 Net 8ssels 4,547 2,348 blfwd 2,348 460 Thls year funds 2,199 1,888 Total funds 4,547 2,348 The flnanclal statements on pages 5 to 10 were approved by the Board of Trustees and signed on Its behalf bv.. Lorraine Booth Date Manacare foundation Page7 Accountlng Policles For the period ended 3110312024 General Informatlon The charity collstltutes a public beneflt entity as defined by FRS 102. The financial statements have been prepared In accordance with Accounting and ReportlnE by Chailtles: Statemenl of Recommended Practlce appllcable to charitles preparing accounts in accordance with the Financlal Reporting standaid appllcable In the UK and Republlc ol Ireland IFRS 1021 issued on 16 July 2014. the Financlal Reportlng Standard applicable in the Unlted Klngdom and Republlc of Ireland IFRS 1021, the Charltles Act 2011. the CompanSes Act 2006 and UK GenerallyAccepied Accounling Practice as11 applies from l January 2015. Accountlng pollcles Thè prlnclpal accountlng poll¢les adopted. judgements and key sources ot estimation uncertalnty In the preparallon of the financlal statements are as follows: Basls of preparallon These flnanclal statements are prepared on a golng concern bas15 under Ihe hlstorical cosl conventlon, modified to Include certaln Items at fair value. The flnanclal statements are prepared In the functlonal currencv of the CharS1v. Income All Income Is recognSsed once the charlty has entlllement to the fvnds, It Is certaln that the resources wlll be iecelved and the monetary value can be measured wlth sufflcient rellabSllly. Income recelved In advance of a specified servlce is deferred untll Ihe criterla for Incorne recognltlon are met. Interest on funds held Is Included when recelvable and the amount can be measured rellably whlch Is normally on notlflcallon of the amoLSnt by the bank. Expendlture Liabilitles are recognlsed as soon as there Is a legal or constructlve obiigatlon comffllttlng the charlty to the expendltuie, it Is probable that settlement wlll be required and the amount of the obiigatlon can be measured reliablv. All expendlture Is accounted lor on an accruals basls. Expendiiure on charitable activltles comprlse the costs incurred by the charlty where the prlmary alm Is the dellvery of actlvlties and servlces wfthin the objects of the charity. Governance costs Include those costs associated with meeting the constitutional and statutory requlrements of the chaiity and include the costs Ilnked to the strategic management of the charity- Irrecoveiable VAT Is charged as a cost agalnst the activity forwhlch the expenditure was incurred. Tax The Charity Is an exempt charlty wlthln the ffleaning of schedule 3 ot the Charities Act 2011 and Is consldered to pass the test5 Set out In Paragraph I Schedule 6 Hnance Act 2010 and therefore it meets the deflnitlon of a charltable cofflpany lor UK coiporatlon tax purposes. Manacare foundatlon Page8 Accountlng Policies For the perlod ended 3110312024 Tangible flxed asset5 and depreclatlon Fixed assets Ilf any} are depreclated so as to write off the cost or valuatlon. less antlclpated resldual value, over thelr anticipated useful lives, subject to annual review. Fund aecounllng Unre5tiicted funds comprlse those funds whlch the trustees are Iree to use In accordance with the Rèstricted funds are funds whlch have been given for a partlcular purpose. Designated funds comprlse those funds whlch the tsustees periodlcally set aslde for 5peclflc projects Includlng futuie projects and property refurblshments. D8btoK$ Debtors are recognlsed at the settlement amount due. Piepayments are valued at the amount prepald. Credltors and provlslons Credltors and piovlslons are recognlsed where the charlty has a present obiigatlon resulting from a past event that wlll probably result in a transfer of funds lo a thlrd paty and the amount can be measured or estimated reliably. Credltors and provislons are normally measured at thelr settlement amount. Flnanclal Instruments The charlty only has flnanclal assets and liTranclal Ilabllltles of a klnd that quallfy as baslc fln8nclal Instruments. 8aslc flnanclal instruments are Iniually recorded at transactlon value and subsequently measured at thelr settlement value, Manacare foundatlon Noteg to the Flnancial Statements Forthe period ended 3110312024 Page 9 Donatlons and legacles 2024 Donatlons 38,402 38,402 Fundralslng and events 2024 Event Costs Other Advertlslng Taxatlon The company Is a registered chailty and does not pay corporatlon tax. Trustee remuneratlon and expenses No remuneration has been pald to the trustees durlng thls perlod. Travel expenses have been re- Imbursed. Credltors: amounts lalllng due wlthln one year 2024 Trade credltors Other taxes and soclal securlty Costs Other credltors Accruals-Accountancy fee 300 300 Re5trlcted lund5 Unrestrlcted funds 4.847 4.847 Control There is no ultimate controlllng party. Manacare foundatlon Independent Examlner's Report to the Trustees of Manacare Foundatlon Forthe perlod ended 3110312024 Page 10 Respectlve responslbllllles of truslees and examlner The charitys trustees are responsible for the preparatlon of financlal statements. The trustees conslder that an audit Is not requlred for thls year under Sectlon 14412) of Ihe Charitles Act 2011 Ithe'2011 Act'l and that an Indeoendent examination Is needed. Havlng satlsfled myself thal the charity Is not subject to audtt LEnder the law and Is eligible for independent examlnation. It is my responsibillty to: examlne the flnancial statèments undersection 145 of the 2011 Act- to follow the procedures laid down In the General Dlrectlon5 (Iven by the Chaiity Commisslon under section 14515llb) of the 2011 Act; and to 5tdte where partlcular matters have come to my attentlon. Ba51s of Independent examlner's feport My examlnatloii was carrled out In accordance wlth the General Dlrectlons gfven by Ihe Charlty Commlsslon, An examlnation Includes a revlew ol the accountlng records kept by the charity and 8 comparlson of the Ilnanclal statements presented wlth those records. It also Includes conslderatlon of any unusual Items or dlsclosures In the flnanclal statements and seeklng explanatlons from you as trustees concernlng any such matters, The procedures undertaken do not provide all the evldence that would be requlred In an audit, and consequently no oplnlon Is glven as to whether the Ilnanclal statements present a 'true and falr vlew, and the report is Ilmlted to those matters set out In the statement below, Independent examlner's stalement In connectlon wlth my examlnatlon, no matter has come to my attentlon: whlch gives me reasonable cause to belleve that In any material respect the requlrements: keep accountlnx records In accordance ￿th sectlon 145 ofthe 2011 eharilles Act; to whlch, In my oplnlon, attention should be drawn In order to enable a proper understandlng ot the flnanclal statement5 to be reached. Use ofmyreporl Thls report Is made solely to the chaYlty'5 trustees, as a body, In accordancewith Sectlon 145 of tlie Charltles Act 2011. My work has been undertaken so that I might State to the charity's trustees ihose matters l am requlred to state to them In thls report and for no other purpose. To the fullest extent peimltted by law, I do not accept or assume responsiblllty to anyone other than the charlty and the chailty's trustees 8$ a body, lor my work, for thls report. or lor the oplnlons I have formed. bl Abid Akiam FCCA RMA Accountanls Ltd 34 Booth street Ashton-under-lyne OL6 7LD Date