2025 Charfty no.. 1108701 Manacare foundatlon Ti'usteos, Report rind Fliianrlal Stateiiieiils or thè peylocl eiidi%[1.3110312025 Date 3010712025
Manacaie foundatlon Triisleos, Rpi)()rt rll)d Fiiii?Iicial StdtL&menl.% QF tlie perlod ei)dod 3110312025 CONTENYS Page Trustees, report Relerence and admlnlstTatlve dei8119 Ourvalues Structurè. $ovemance and m8nagement Governlng Document RecTullmenl and appointment ofTwsiees Organlsatlonal Struciure Oblectlve and 8cllvltles Achlevements durlngthe perlod Publlc benefll FlnancSal ievlew Future plans Statement of tru5tees' responslblutles Statemènt of flnanclalactl¥ltl•s Balance Sheet ACCOntIng poll¢les 7-8 Notes lo the Ilnanelalslatements IndepelldentèX8Mlnee5 report io
Manacare foundallon Page I Truslee.s' Roport and Flnriiiclal St?¢ tements FDr the pe110 ended 3110312025 TheTrustees present linanclal stalemenls forlheperloij endmg3110312025 The Ilnanclal statements complywlth the ChariiiesAct 2011 and Accounllng and Reportlng by Charliie5: Statement olRecommended Piacllce appllcableto charilles piepaiingthelr Ilnancial statÈmen15 in accordancewllh the Flnanclal Reportlng Slandard appllcable In ihe UK an(1 Republtc 01 Ireland IFRS 1021 leffeclive l Jan(rary2015}. Relerence and admlnlstratlve detalls Manacare loundalion was Incorporaied on 28th Oclober 2004 (Company reyjstration number,. 05272228 l asa company Ilmlted byguarantee and reOstered8s a Charity 28th October2004 Icharlty ieglsiratlnn niJmb&r'. JIOB7011- Tradlng Tramè Manacare Foundailon Registered oftlce 20 Lowfteld Ave Ashton-Under-Lyne OL69DD Tiuitees The Trustees ol the charltywho served durlngthe perlod and were, Sarah Dlnes Lorrèlne Booth Joy Butter- Maikham I chalr Cherry Roome5 Independenl examlner Abld Akram FCCA RMAAccounianls Ltd 34 Booth sli¢)et Ashton-under.lyne OL8 7LD Web-slte Ourvalues Dellverlngexcellence Ihrough commltment lo conliNailyirnprove quallty ofcare. Respecllng people. show.Ilngcomp8sslon and impiovinglliies. Woiklng together, Ifeatlng one anolher wlth respect and dlEnlty. and leading ty example thfough the nollon of accouniabllliy.
Manaeare loundatlon Trustees, Ropoi t lind Fln£il)Cidl Sltiteinent Foi. Ilip peilod on(led 3110312025 Page2 Stiucturè, goveinanceand management 3.1 GovèinlngDocument Manacare foundation Is a company limlled by guaranlee ond Isgoverned bylts Memoiandum and Artlcles oIAssoclallon dated 28th ofO¢lober2004. It 1$ a charityregFstered wlth Ihe Charltycommlsslon on 28th of octobei 2004. 8.2 Reerullmentand appolntmenl of Tiu$tee5 The Trusltes have powerto appolnt any person to be aTrustee. 3.3 Organlsatlonal Structure Maiiacaie (oundallon Irusl Is governed by Ils Truslee Boaid whlchls resPsIble loi seiiing ihe slialeglc dlreciion ol the oiganlsalion and the pollcyol the cherily. The tfustees carrylhe ultlmale iesponslblllty lor Ihe conduct of Manacare foundallon Trusi and lorensurlng Ihal Ihe charlty satlsfles Its legal and coniia¢lual obllgallons, The Injstees may delegale Ihe Implementation ol Ihelrdeclsions oi day-lo.day manaEernent of Ihe affalrs of Ihe Chailty lo any employee ofthe Charlty. person orcommlllee as Ihey thlnk Ilt. Any commlttee must Include at leastone Tiuslee. Declslons are delermlned bya slmple malorftyolvoles. In Ihe case ofan equalltyolvotesthe Chaliman ol the meellng has the casllngvote. ObJe¢tlveand aetlvllles Manacare loundallon Trust Is a charlty Seng and piomoiing kndependence, dlgnlty and conlldentiallty. Our charlty alms to rellove povety anwheTC In the woTI(J. Followlng Is thè Illsl of lew ol oUTactlvltlestctt we afe plannlngto do:. Reclalmlng an area ofoui land to PToduce own lood. Continulnglo provlde a nursery schoolfor village. Repalrlng one ot Ihe small houseson our land Flnlsh Setting up or bee hfvES Conilnue wllh our feedlng plans To woik wllh lotal soclal 5eNlces whohave placed dlsabled lam1kn.esth us. 4.1 Howwework We are a lull of enlhus18sm charity wllh a misslon to promote in(lependenee. dlgnity and conlidenllality und plovldc tr,l£h qualliy IntcgTa4led seamlesTrJ SQli'i'CCS. 4.2 Idintlfylng Ihe need We communlcale with local Tesldenls and also do ouiown iesearch to lind oui the requlrments ol the people In need.
Page3 Manacare foundatlon Truslpes, Report fin(1 Fli7iincIBI Statements Foi. tlie peilDd èii(Jed 3110312025 4.3 Who:. • ChlldTen lyoung People • Elderly l old People People With Dlsablulles • Other Charllles Or Voluntary Bodles The General Publlc I manklnd Achlwemènts duilngth6peilod Th8 year2025 has been lull olchalienges and progress. Our ¢harltyhas performed the followlng tasks... 11 An adventure playground with a srnall zlpwlfe was butll Into the chlldren'sgaiden Dn our land. 21 We managed lo gei queen beewllh drones and equlpmeni and we had our Ifrst batch olhoney recently 31 We had ralsed beds bulll In thegarden so that Ihe dlsabled and the bllnd can seelsmell the flowers. 41 We contlThue Io Pfovlde baslc lood parcels lor about IOD tamllles now. 51 We have planted è herbgarden, and also banana tree. 61 The school has Increaslng number ol chlldren wlth nèwadmlsslons pach term. Publlc b8nellt The Tiuslees ol Manacare Foundatlon bèlleve they have complled wllh the dutyln $ectlon 17 01 the CharlllesA¢t 201110 have due regard to the publlc benefft guidance publlshed bylh8 Charlty Commlss10n.
Manacare foundatlon Page6 ,?Icince Sheet FDI the period piid@d 3110312025 Note 2026 2024 Flxed assels Tanglble assets Curient assets Other debtors Cash & bank balances 7.032 4,847 Credltois: 4mounts falllnlduewllhln oneye 7,032 300 4,847 300 Net current Illabllltlesl A$set$ 6,732 4,547 Nel a$sets 6,732 4,547 bjhvd 4,547 2.348 Th1$ yearfunds 2,185 2,199 Total lund$ 6.732 4,547 The Ilnanclal statements on pages 5 to lowere apwoved bylhe BoafdotTfustees and slgned on Ils behalf bv: Lorralne Booth Dale
Manacare foundatlon P8ge5 SlÈJtei)ieiil of Flnancial Actlvltles Ilncliidlng Incomo ¢inil EKpoiidlliire Aceounll For Iho i)erlod ended 311031202S Note 21125 2.024 INCOME Donailons an<t legacies 32.770 38.402 Income Irom othertradlngaclfvilles Fundralslngand events Inleiest Income Total Income 32.770 38,402 EXPENDITURE Expgndlture on ralslnglunds Fundialslngand events Support costs IT Servlce5 Sundry expenses Insuiance telephong Oveiseas charltable work Bank charges Ac¢ounlancycharges Travel expenses Professloanalfeè 1.191 776 43 2,879 641 654 24,830 552 300 6,305 329 26.725 483 300 751 28 Totalexpendlture 30.584 36,204 Not Income {expendllur•l and movemontln lunts 2.185 2,199 4.547 Fund balRnce on 31103125 6,732 4,547 Thè statementol Ilnan¢lal actlvilles Includes all galns and losses In Iheyear. All Income and expendlluie deiivefrom conllnvlng actlvllFe5.
Manacare foundation TILlStees' Report and Flnaiicil Statenients For tho pef loil elided 3110312025 Page 4 Flnanclal r¢vlew A 5ummaryol the results Is shown below: 2D25 2024 Incomo Expendlture Nei lempendituie) Income and movement In funds 32.770 30.584 2.185 38,402 36.053 2,349 FUre pl&n8 Reclalmlngan area ol OUT land to produce own lood. Conllnulng to provide a nursery school lorvillage. R&palrlnEone ol the Small houseson ourlan Flnlsh 5elllng up orbe hlves Contlnue wllh oui leedlng plan5 To work wllh local SDclalservlces who have placed dlsabled lam116es us. Slatemenl of tr115te85' respc+nslblllllès The Trustees ore responslble forpreparlng the Truslees. Arsnual Reportand fmanclal stslernents In accordaneewllh appll¢able iawand Unlled Klngdom Accountlni Standards (Uthled Klnidom GenefallyAccepledAccounllng Pfacllcel, In preparlng these financlal statements. the Trustees are requ to: Select sultable accountlng pollcles ènd IIFen appty them conslstentty; observe the methods and pilnciples In the Chaillles SOAP: make ffiudgemenls and esllmate5 Ihot are reasonable and prudent., and prepare the Ilnanclal statements on the golnd concein ba5 unless 11 Is InappToprlate to piesume Ihbt the chailtable companywlll contlnue In buslness. The TTuslees are responslble lor keeplng adequate accounllngrecords thatdlsclose wllh ieasonatsle accuracy at any Ilme the flnanclal poslllon of Ihe charity and pnable them to ensure Ihat the flnanclal slalemenlscomply. Theyarp also responslble lor saleguardlng the assels of thecharity and hence loi tsking rea50nablesleps lorthe PFeveOn and deteeiion of fraud and other irregu13fltles, The flnanclal statements complywllh cufrent slatutory Tequlrementsand the Chahties SORP. "TheTru51ees r&portwas approved and was sigiied on behau oftheTrustees by: Lorraine Booth Dale "'141
Manacare foundatlon Page 7 Aceoiintlng Pollcles or the i)erlod piidod 3110312025 General Informatlon The charltyconslltules a Pubtlc beneni entity as dellned by FRS 102. The flnanclal statements have been prepared in accoidance wilh Accountind and Reporting by Chavities.- Stalefflenl ol Rec0mended Practlce appllcable to charllles pieparlng accounts Sn accordance Thith the Financial Reporting Standa¥d i4ppIIc¢ible in Ilie UK and Aepubllc ol Ireland IFRS 1021 i5$ued on Iii July 2014. the Financial Reportlng SlandaTd appCable In the Uniled Klngdom and Republlc ol Ireland IFRS 1021. the Chailtles Act 2011, the CompanlesAcl 2006 and UKCenerallyAccepted AccoLmllngpiactke as It appues from l January 2015. Accouniingpollcles The prlnclpal accountlng pollcles adopted, Judgements and key sourcès ol esllmatlon ufi¢ertalnly In Ihe preparallon of the flnanclal statements are as follows: S4s1s ofpreporatlon These Ilnanclal stalements are prepared on a golng concein basls underlhe hlsiodca cost convenllon. modilled lo Include cerlaln Items atlalrvalue. The Ilnanclal statements aTe PTepgTe(F In the lunctlonal currencvol the ChaTIW, Income All Incomels recognlsed once the chailty has eniltlement lo the lunds. It Is certaln that the resources wlll be recelved and the monelaryvalue can be measured wllh sullleienl rellablllly. Income re¢elved In advance of a speclfled setvlce Is (leler(ed untiithe criterla lor Income retognltlon are met. Interesl on lunds held is Included when iecetvable and the amounl can be measured reliably whlch Is normallyon nollllcaiion ol tho amount tylhe bank. Expendlture Llabllliles are recognlsei1 as soon as there Is a legal or consiructlve obllgaiion commlltlng ihe charlly lo Ihe expendllure, It Is probablc that scltlement i'illl be required 3nd the amount of the obllgullon can bo measuied rellably. All expenditure Is accounted lor on an accruats basls. Expendlture on charllabie actlvllles compdse the costs Incurred by the charity where the prlmary aim Is the dèllvery ol aelivllles and seNices wfthln the oblecls Dllhe charity. Governanep co.%ls Include those cosls asso¢laterl wilh meellng Iheconsiilulional and slatirtory requlrements ol Ihe chailty and include Ihecosls linked lo the slraieRlc managemeni ofthe charlty. Irrecoveiable VAT Is charged As a cosl agalnstthe actSNIty lorwhich theexpenditurewa$ IncuFied. Tax The Charlty Is an exempl charity wllhln the meanlng ol schedule 3 01 Ihe CharItS Act 2011 and Is considered to pass the tests set oul In Paragraph I Schedule 6 Flnance Aci 2010 and therefore It meets the dèflnliion ola charltsble companyfoi UK ciyporation taxpuipose&
Manacare foundatlon Paeo 8 Accoiinting Pollcles For the peiiod ended 3110312025 Tanglblellxed assets and depreclatlon Ffmed assets Ilf any) are depreclated so as to wrlle off Ihe cost or valuatlon. less antlclpated resldual valu&. over IheiT anticlpated useful Ilves. subject lo annual revlew. Fund accountlng Unrostrlcied lunds comprlse those lunds ivhlch the tru.otees are tree to use In ac¢oTflan¢eivlth the Reslrlcled fund5 dre lundswhich have been given loi a particularpuo$e. De51Enaied lunds compilse those funds whlch the trustees perlodically set aslde lor speclllc piolecls Includlng fuluie PTojects and property ieluiblshments. Deblois Debtors are recognlsed at the seltlemenl amount due. Pfepaymenis are valued ai the amount prepald. Credltors and PTovlslons Credltors and provlslons are recognlsed where Ihecharltyhas a present obllgatlon Tesultlngfrom a pasl event thatwlll piobably result In a IfansleT ol lunds lo a thlid partyand the amount can bp measured or esllmaled rellably. Cfedllofs and provlslons are normalty measured al Ihelr sotllemenl arnount. Flnanclal Instiumenl$ The charlty only has Ilnanclal assels and Ilnanclal Ilabllilles of a klnd that quallfy as ba51c flnanclal Instruments. Baslc Ilnanclal Insirumenis ale Inltially recorded al transactlon value and subsequently measured al Ihelr Settlement value.
Manacare foundatlon Nolps to the Fliiaiiclal Stiltempnt5 For the i)eilod elided 3110312025 Paoe 9 Donatlons and1o#a¢les 2025 Donatlons 32,770 32,770 Fundralgln¢and qvènls 2025 Eventcosts oiher Adverllslng TaNatloTr The company Is a feglstered charltyand does not paycorporatlon tax. Trustéo iemuner8llon and eMpèn$o$ No remunèraiion ha$ been pald to the Iruslees duilnglhls pe00. Travel exptsns85 have been re- Imbuised, CredltOT$: amountsfalllrngduewlthln oneyeaw 2026 Trade credllois Other18xes and soclal securltyCOSts Othei credllors Accruals-Accountan¢yfee 300 300 Reslrictedfund5 Uniestrlcted lunds 7,032 7.032 Control There Is ulilmale conlrollingparty.
Manacare foundatlon IiiiJppendÈiit Exaiiiinei s Report to the Ti'u5tees of Maiiacare Foundatloii For the pei lod ended 311031202.5 Page 10 Re5pectl¥e responslbllltles oltruslees and examlner The charivs tiustees are responsible lor thè preparatlon ol finan¢lal statements. The trustees conslder thal an audltls not required loi Ihlsyear undef Secllon 144(21 of the ChariltesAct 2011 Ithe'2011 Acl'l and Ihat an IndeDendenl examinallon is needed. Having 5allslled myself thal Ihe charlty Is not sublecl toaudli undev Ihe iawand Is eligible for independent examlnallon, It Is myyesponslbllity to.. examlne the Ilnanclal 5t3lernents undersecllon 145 ofthe 2011 Act; to follow the proceduies latd down In the General Dlrecllons gIn ty the Chailty Commlsslon undei secllon 14515)Ibl of the 2011 Acl; and to slalewhere partlcular matteTsh&ve come io my allenlion. Bas15 01 Independent examlner's report My examlnailon waseariled out In accordance wllh the General Dliecllons glven bythe Charity Commlsslon. An examlnallon Includes a ievlew ol the accounllng records kept bylhe charityand a compailson of the Ilnanclal slaiements presentÈd wllh those records. 11 also Includes conslderatlon of anyunusual Items or dlsclosures In the Ilnanclal statemenls and seeklng explanallons Irom you as trustees concernlnganysuch matters. The proceduFes undertaken do not provlde allthe tence that would be requlred In 8n audlt. and consequently no oplnlon Is glven asto whether the Ilnanclal 8talemènts present a'irue and falr vtew. and the feport Is Ilmlted tothose malters set out In Ihe stalement below. Independenl ¢x8mlneT'5 Statement In connecllon wlth my examlnallon. no mattèl has cometo rnyatlentlon., whlch glve5 me iea50nable cause to beueve Ihat In any malerlal respect Ihe requlrernenis.. keep 8¢counllnK record5 In accoidance wlth secllon 145 ofthe2011 ch8ritles Act,. to whlch. In my oplnlon. aiientlon should be drawn In ordeT lo enable a proper undeist8ndlng ol the Ilnanclal statements lo be reached. Use ot my report Ihls report Is made solely to Ihe charlty'51rustees. as a body. In accordance wlth Sectlon 145 oflhe Ch8rlties Act ?011. Mslwork has been undertaken so that I mlghtstate to the charity's trustees those matters l am requlied to slate to them In Ihls feport and lof no other puipose. To the lullest exlent permltted by law, I do not accept or assume iesponsibllltyto anyone otheTthan the charlty and the charity's tiustees as a body. for mywork. lor Ihls report, orlor the oplnlons I have tormed. bl Abld Akram FCCA RMAAccountants Ltd 34 Boolh slreel Ashton-under-lyne OL67LD Date