rinancial statements
J]sjiiiy a Dit-t-erLIILt'. LuL;Ill)' J.t.d
(ia collipiony ]iinitcd bj" guaJ.-antcc)
For the year ended 30 Jun• 2024
Makinoa
Difference
Locally
4•4tsmbet 1113
li 11111111
*ADi4PJ25N*
1910212025
COMPANIES HOUSE
A03
#178
Company No. 06502266

Making a Difference Locally Ltd
Financial statements for the year ended 30 June 2024
Legal and Administrative Information
Company registration number
06502266
Registered charity number
1123800
Principal and r•g•st•r•d offic•
WaIdo Way
NoImanby Enterprise Park
scunth0￿C
DN15 9GE
Trusteos
K Marsden
V Aston
M K Glsby
DHBatty
T S H￿dC￿$￿e-H
D J LuckAn
(appointed 23 May 2024)
M S Soh21
(appointed 25 July 2024)
J McNeill
(iesigned 9 July 2024)
M Aslam
(resigned I I September 2024)
V J Lockie
(tesigned 23 May 2024)
K Clarkson
(appointed 19 Novembet 2024)
(resigned 19 November 2024)
Secretary
C Sell￿s
Bankers
Bardays Bartk plc
Sheffield and Rotherham Group
Leicester
LE87 2BB
Audltor
Azets Audit Services Limited
Triune Court
Monks Cross Drive
York
Y032 9GZ
Solicitors
Wrjgley's Sokncitois LLP
3d Floor 3 Wellington Pl%cc,
Leeds,
LSI 4AP

Making a Dlff•r•ne• Locally Ltd
Financial statements for the year endèd 30 Jun• 2024
Contents to the fmancial Statements
Report of the Trustees.....................................
Independent auditor's report. .
Consolidated statemenl of financial actlvltles...............................
12
Balanc•sh•ots..............................
13
Consolldated Statoment ol cash flows.
14
Notes to the financlal statements...
15

Makin9 a Difference Locally Ltd
Financial statement5 for the year ended 30 Junè 2024
Report of the Trustees
The trustees pleased to piesent theAr annual report together with the consob'dated financial statements
of the charity and its sub5ithary Eoi the year ended 30 June 2024, which are also prepared to meet the
requirements for % dllectoIs' iepott and xccounts foi Companies Act Pu￿Ose$.
The f￿anCIal statements comply with the ch￿ltieS Act 2011, the Companies Act 2006, the Articles of
Association. and Accouniing and Reporting by Ch￿ltieS. Statement of Recommended Practice applicable
to charities pIeparing their accounts in accordance with the Financ￿ Repoiting Stthdard applicable in the
UK and the repUb￿C of Ireland (FRS102).
The Legal And Administrative Inforn)ation on page I forn15 Part of this report.
Structurey governance and management
Constitution
Makmg a Difference Locally Ltd CMADL,, 'the company, or 'the chality? 15 both a company (Re8iStued in
Eng]and & Wale5 numbu 06502266) and a I¥stued chariry (Re￿stered in England & Wales number
1123800).
The Governing document is the Memorandum and Articles of Association (Amended 10 January 2013).
MADL is a company limited by 8uarantee, the b'ablliry of each member being limited to £1.
Public Ben•fll Stat•m•nt
We pIovide PUb￿C benefit through making donations to local chatities and good causes. When reviewing
the aims and objective5 of the charity, and in planning fiJture activities, the trustees have complied with the
duty in Section 4 of the Charities Aci 2011 to have due regard to pubb'c benefit guidance published by the
Chariry Commission and operate with the recommended pIactice set out in the Charity Governance Code.
Trusto•s and manag•m•nl
The tNstees of the charitable company are its directors for the purposes of company law. The ttustees and
offAcers serving durAng the year and since the year end were as follow5.'
Trustees and directors.. K Marsden
V Aston
M K Gisby
DHBatry
T S H￿dca$de-Hill
D J Luckin
(Appointed 23 May 2024)
M S Sohai
(appointed 25 July 2024)
J McNteiU
(ieswied 9 July 2024)
M Aslam
(resigned I I September 2024)
V J Lockie
(reswied 23 May 2024)
K CIAIkson
(appointed 19 November 2024)
(ieswied 19 November 2024)
Secretary:
C Sellers
The Boaid is subject to Iotation and dection by the members.
The trustees responsible for the operation of the company including the raising of funds 2nd approving
donations to charities and good causes nominated by Nisa retailets and employees.
The trustees are appointed for 3 year perAods. Training is provided (o ensure the Board comply with
ststutory and other IequiIement5 applj'cable to tharities and seek to follow best pzactice.

Moklng a Differente Lo¢ally Ltd
Financlal stalements for thg year •nd•d 30 Jun• 2024
Report of the Trustees
Objectives and activities
The company was Inco￿oi9t¢d on 12 Febwary 2008 with the objectives to suppoit charitable pu￿Ose$
approved by the Board. The princip21 aim of the company is to mvest in building stronger Ioc21
communities by makmg donations to local charities and good causes. It seeks to brAng communities
togethei where everyone has equal access to good health and wellbeing, education, employment, good food
and nutrition, shelter and security so that in the end we have been a catalyst for sustainable change and can
leave a lasong legacy.
Achievement8 and p•rformane•
The Ch￿Ity'S mxin focus cofttinues to be supporting srnaller. It￿onal chanties and community causes where
donations ate more measurable and Ampactfijl and to help Nisa retailets donate fijnds ro good causes within
their local communiries.
The strate8y for achieving this has been founded upon securing donations through Nisa.
The company via its trading subs￿'ary continues to rgise sigmficant sums which WAll support the chariry in
the forthcoming year. Amounts received An 2023/24 totalled £1,387,710 small deuease of £12,640 / -0.90/0
(2022/23.. £1.4(K),350). The charity's primary funder, Nisa Retail LAmited mlintained sllnilar turnover and
own label performance despite thfficult market conditions. Other SOUTce5 of income have been sought
including clothing banks, collection boxes and Supplier donatsons these collectively totalled £74,085
(2022/23) £69,547) The Eocu5 continues to be encour3gin8 Nisa retailers to engage with their local
communitses and use thelt store's fund balances.
The nurnbu of Nisa reuilers who donated money for the first rime WAS 315 donaung £127,009 (2022/23
332 ietailets donating £137,033).
In the curient year a toral of 87 donations excttdAll8 £1,000 were madc to charitses and community groups.
2cros$ the UK
In totaL 1,836 inth'vidual don2ti0ns were made totalling £l.012,136 beiag donated to small charities and
good causes in the rerailers, local communities, with donations r￿giftg in value from £4.86p to £30.000
(2022/23.. Total donations £1,034.713)
Funding
Nisg RetaJ is the prllfA2ry fundet of the chaxiry. all products included in the Co-op And Helltage own-labd
ranges carry a 0.60/0 donation to the chatity.
Plans for future periods
The chariry plans to continue the actsvitie5 Outlined above in the foIthcomin8 years.
Fundraising
Section 162a of the Ch￿ltieS Act 2011 Iequire5 charitie5 to make a Statement regarding ￿￿d[alS1ng activAties.
The legislauon defines fundraising as "solicAting or otherwise pIoCUr￿8 money or other property for
charitable purposes" The charlty couects cash donations from the general pubhc maudy via collectson iins
left on illl poirtts, however th'is makes up a sigfllficantly small pIoportion of income.
Given the natute of the Eunding of the ch￿lty the trustees consider that it remains opproptiate not to be
voluntarily bound to be iegulated by the Fundraising Regulator.
The ch￿lty has received no complaints in rdation to fundraising activity for the year under review.

Maklng a 0Sff•renc• Locally Ltd
Financial statements lor the year ended 30 June 2024
Report of the Trustees
Donation Making Policy and Procedure
Retailers supplied by Nisa non)inare charities or good causes &om theix local communities to Ieceive
donations. The Charity administrative team verifies the chartty 01 good cause to ensute it meets the
requirements of the Ch￿lty, then pass the request to the Board of TDJ5tees who approve or ded￿e the
donation, based on the aims of the Company. The admin￿tratiVe team then processes the donation to the
chatity or good cause.
In addition, donations are made to two other groups; charities nominated by Nisa employee5 and re&onal
communiry cause5 and ch2nties deterniined by the Board of Trustees.
The significant activities are the making of donations in line with the objectives of the charity to approved
Ch￿l￿eS and good causes. The donation making P0￿CleS are set out above.
Reserves policy
The trustees propose to mairttain Ieserves in otdeE to safeguatd the activities of the ch￿lty for 2 period of
time in the event that donations fall or Cease. The reserves allow the charity to coniinue to operate whde
seeking Eurther fundm& w￿.Ch will help to safeguard the interests of benefAciarAes.
The charity maintain reserves at a levd wknch 15 approximately one year's eslimated operational
expenth'rute. Operatin8 Costs Art 2023/24 were £256,501 (2022/23.. £266,817). Free reserves as at the year
end amounted to £784,767 (2022/23.. £604,836). Thi5 indudes i f￿ed £240,000 allocated to urtr¢5trirted
funds in the current year to COV￿ one year's worth of estimated operating costs.
Flnancial review
The Ch￿Itable group had a ner surplus of £119,073 (2022/23.. £98,820). Reserves have increased mainly
du¢ to kngher conttibutions Eiom Nisa driven by Own Labd performance and inllatiOTh, with donattons to
charities remaining at around the same levd. The target for ￿D]re years is to donate more to local causes
than is taised thtough contributiofts, until the teseNes tepieseni one yeAt's %dmiAisttAtion costs in 94dvance
plus an amount representsng approximately 3-6 months of 2ccrued ￿COrne restricted for the Retsdeis,
nominations.
Administration costs have An￿eaSed over the year, matsJy as 8 result of additional resource 8 change to
marketing expendArwe funding.
Pay pollcy for senior staff
The chanty does not employ any staff. however the chariry is administered by colleagues employed by NAsa
Retail. The Ch￿lty h2S 2 Manager and three Executive Assistants who work for the chanty with their salary
cost recharged in its entsrety by Nisa Retail. In addition, four other individuals work in p￿t for the chariry
and in part foi Nis8 Retail. A pIoportion of their 54Jary cosL based on actual lime spent, is ch￿8¢d by Nisa
Retail to the ch￿lty on an acNal cost basis.
The I¢ch￿sed 5alaties are based on actual costs and time allocated to MADL, pay awards are infiationary.
Risk management
The board reviews annually the mattria] fmancial and non-fmanciai rlsks facing the charity and, on a rolling
cyde basis, reviews the effecuveness of the risk management process and the resowces that our buS￿esS
devotes to them.
As a grant making charity with no employees, the key risk to the charity is the receipt of donations. Should
donations falL the charity can vary the levd OE grants it award5.

Making a Dlfferènc• Locally Ltd
Flnancial statements lor the year ended 30 June 2024
Report of the Trustees
Golng concern
At the time of appIovu)g the financi￿ ststements. the Trustees have a reasonable expectation that the
charitable ￿0UP has adequate resources to contiJ)ue m operation21 existence fox the Eoresee2ble future and
not less than one year from the date of approval. The Ttustees are constantly monAtoring the f￿anCIal
posltion of the group. The group has no borrowings and operate¥ as a yant maker, a5 sud] the current
economic dimate is not expected to we nse to 2 mat￿121 uncertainry in reg2rd to going concern.
Trustees, responsibllltles statement
The trustees (who are ￿s0 director5 of Making a Difference I￿tAllY Ltd foi the purposes of company law)
are responsible Eoi preparing the Trustees. Annual Report and the f￿ancial statements in accordance WAth
apph'cable law #nd Iegulations.
Company law requtres the trustees to prepare f￿aft￿al statements fot each fmancial year. Under that law
the trustees have elected to prepare the f￿anCIal statements in accordance with United Kingdom Generally
Accepted Accounting Practice (United K￿BdoM Accounung Standards and applicable law). Under
company law the Twstees must not approve the finanaal statements unless they are SatiSf￿d that they ￿ve
a true and fair VAew of the state of affgirs of the charitable company, the group and of the income aod
expenditure, of the charitable group foi that perAod. In prepatin8 these [￿anCIal statements, the ttustees are
required to:
select Suitable accounting policies and then apply them consistently,
observe the methods and prAnciples In the Charities SORP,
make judgements and accounting estimates that are teasonable and prudent.
stste whether applicable UK accountmg standards have been followed, subject to any mat￿121
deparrure5 disdosed and explained in the [￿anCIal statements"
prepare the financial statements on the goin8 concern basis unless it is inappropriate to presume
that the group will continue An business.
The trustees are responsible foi keeping adequate accounting records that aie sufficient to show and explain
the charitable ￿0up'S transactions and disdose with reasonable accuracy at any time the financial position
of the group and enable them to ensure that the financial statements comply the Companies Act 2006.
They are also responsible for safeguarding the assets of the chatitable group and hence foi takmg reasonable
sreps for the Prevention and detection of Eraud and other irregularities.
The rrus(ee5 are Iesponsible Eot the maintenance and integriry of the CO￿oI￿te and fAnancd information
induded on the chaiitsble group's website. Legislation in the United Kingdom governing the preparJuon
and dissemination of fmanctsl st2tements may thffer from l¥slation in other jurisd￿tions.

Making a Difference Locally Ltd
Financial statement5 ftsr the year ended 30 June 2024
Report of the Trustees
Statement of dlsclosure to our auditors
In so far as the trustees Are iwAre At the tune of approving our trustees, annual Ieport.
there is no tdev2nt infornthtion, being inforn)ation nttded by the auditoi In co[￿¢¢tiOn with
prepating their repott. of wluch the group's auth'ror 15 un2ware; and
the trnstees, having made enquities of fellow trnstees 2nd the group's authtor that they have e2ch
tAken all steps that he/she is obliged to take Hs a trustee in order to make themselves aware of any
relevant xuth"r intorn)auon and to estabbsh that thc auLlitoi is aware of that infotmation.
Audltors
The authtor, Azets Audit Senrices Limited, is deemed to be reappointed under section 487(2) of the
Companies Act 2006.
In preP￿ing this report, the Trustees have taken advantage of the small companies exemptions pmvided
by section 415A of the Companies Act 2￿6.
The Trustees, Report was approved by the Board OE Ttustees on .
1210212025
..and swied on its behalf by:
M Gisby
Diteclor and Trustee

Making a Difference Locally Ltd
Fin•nclal st•t•m¢nls lor tho y•ar Qnded 30 June 2024
Independent auditor's report to the members and trustees
of Making a Difference Locally Ltd
Opitiion
We have audited the Ffftancial statements ol Making a DAfference ￿CallY Ltd (the "parent charity") and its
subsidwy (the "group,) for the year ended 30 June 2024 which comprise the consobdated statement of
financi81 activities, the consoh'dated and charAty ba1￿ce sheets, the cons0￿d￿ted statement of cash flows
and the relatcd notes to the fmancia] statements. including sigrnficant accounting po]Joes. The fmjanc
repoIting fr3mework thY4t has been apph.ed m their prepxratson is applicable IAW and United KingdorrA
Accounting StsndaIds, ￿t]u￿rtg FAnancial Reporfing Standaid 102.. The Financial Reporting Standard
applicable in the UK and Republic of Ireland (United Kmgdom Generally Accep¢ed Accountm8 Practice).
In our opinion. the f￿ancIal statements:
ve a true and faii view of the state of the group's and parent ch￿Iry'S 2ffairs as at 30 June 2024
nd of its income and expenditure for the year then ended.
have been properly prepared in accordance with United Kingdom Generally Accepted Accountin8
Ptactice.
have been prepared in accordance WAth the requirements of the Companies Act 2006.
Ba818 for opinion
We conducted our 8udit in 2ccord#nce with Internatiort￿ Standards on Auditing (UK) QSAS (UIQ) and
apph'cable law. Our responsib￿l￿eS under those srandards are ￿£ther described in the Au&tor's
responsib￿ltieS for the au&t of the financial statements section of our report. We are independent of the
harity An accoidAnce with the ethicAI requirements that rdcvant to our auth't of the financial statements
in the UK includAng the FRC'S Ethical Startd2rd 2nd we hive fu]f￿ed our other ethi'c9J responsibiknties Jn
accordance with these iequirements. We believe that the audA( evidence we have obtained is sufficient and
appropriate to PlOVAde a basis for ow opinion.
Conclusions relatlng to going concern
In auditing the fthmciaj statements, we have concluded that the TNstees' use of the going concern basis of
#ccounring in the pr¢patation of the f￿ana￿l statements AS appIopIiate.
Based on the work we have performed, we have not identified any material uncertainties relating to events
or conditions that, inthvidually oi collectively, may cast sigmficant doubt on the group or parent chaiAty'
ability to continue as a going COnc￿n lor a period OE at least twdve months Erom when the fll)ancJal
statements are authotised for ASSUe.
Our responsibl￿.￿e5 and the responsibilities OE the tNsttts with respect to going concern are described in
the Ielevant sections of this repott.
Other inforniatioo
The twstee5 are responsible fot the other information. The other inforn)ation comprises the information
included in the annual Ieport othei than the fllianciAI stAtements And our Auditor's ieport thereon. Our
opinion on the f￿anCIal statements does not cover the othtt ￿E0￿￿trOll md, except to the extent otherwise
expkn'citly 5ta*d in our Iepo¢ we do not expIess any forni ol assurance conduslon thereon.

Moking a tsifferen¢e Locally Ltd
Finanebal statements lor the year ended 30 June 2024
Independent iuditot's report to the membets and trustees
of Making a Difference Locally Ltd
In connection with our audit of the financi￿ statements. our iesponsibiliry is to zead the other inEoImauon
and, m doing so, consider whether the other infomiation is materially inconsistent with the finJJ)c
statement5 or our lu)owledge obtained in the audit or otherwise appears to be materially mAS5tated. Jf we
identify such material inconsAStencies or appatent material misstatements. we required to deterniine
whethei there is a material misstatement in the fmancial statements or a matuial misstatement of the other
infomiation. If, based on the work ive have performed, we conclude that there is a ma(eriRI misstAtement
of thts othu inEonnattOlI, we required to report th2r fact.
Vc have nothing to report An thi's regard.
Opinion8 on othet marter8 pte6cribed by the Companie8 Act 2006
In out opinion, based on the work undertaken in the course OE the audit:
the informauon ￿Ven in the t￿steeS, report (incorporating the directors, ieport) for the fAnancAal
year for wkn'ch the f￿ancIal ststements are prepared is consisrent with the f￿ancial statements. and
the trusrees, repott (incorporating the d￿ectorS, teport) has been prepared in accordance with
applicable legal iequiIements.
Matters on which we ate required to report by exception
In the light of the knowledge 2nd understandmg of the group and the parent charity and its environment
obtAAned in the co￿se of the Rudit, wc have not idcntified materiAI misstatemcnts in the Tru5tees' Annual
Report.
We have nothing to report in respect of the following marters in rdation to which the Companies Act 2006
requires us to repoit to you if, in OUK OPAAiOn'.
adquate accounting records have not been kept by the group ot parent charity ot tetums adequate
for ow audit have not been Ieceived from branches not Vi51ted by us.
the parent chatiry's fArtancA21 statements are not in agreement with the #ccounting recotds and
cert%in disclosutes of trustees, temuneration speciFied by law not mAde'
we have not obtained all the infomiation and explanations necessary for the putposes of our audit.
or
the trustees were not entided ro prepare the fmanaal statements in accordance ￿ryth the small
companies regime and take advantage of the small compArties' exemptions in pteparing the trustees,
report and from the Iequirement to prepare a Strate￿¢ report.
Responsibilities of the trustees for the financlal siatements
A5 explained more fi￿Y in the twstees. responsibilities statemenr within the Trustees, Repor¢ the t￿Stee5
(who are also the directors of the Ch￿1t￿ble company for the purposes of company law) are responsible for
the piepatation of the fm2ncial statements and fot being satisfied that they &ve a twe and fait view, and for
such intema] control as they deteitnine is necessary to enable the prepatation of financAal statements that
are free from materi9J misstatemenE whether due to ftaud or ettor.

Making a Difference Locally Ltd
Financlal statements for the year •nded 30 June 2024
10
Independent auditor's repott to the members 2nd trustees
of M2king a Difference Locally Ltd
lft ptepxiitig the f￿AnC￿l statements, the trustees ￿¢ responsible for assessing the group's and the p2rent
charity's ability to continue a5 a going concein, dAsclosinE, as app]icable, matters related to going conceEn
and using the going concern basis of accounting unless the trustees either intend to ￿'quidate the group oz
the parent charity OI to cease operations, or have no reahstic alternative but to do so.
Our responsibilities fot ¢he audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the fmancial statements 85 8 whole ate fIee
Erom marerial misstatement. whether due to fraud ot error. Ind to issue an auditor's ieport thar includes our
opinion. Reasonable assurance AS a hlgh levd of assurance, but is not a guarantee th2t an audit conducted in
2ccordance with ISAS (UK) will alway5 detect a material misstatement when it exists. Misstatements can
arise from fraud oi error gnd considered material Af, inth'vidually or in the aggregate, they could
reasonably be expected to influence the economic deasiorts of users taken on the basis of these financial
ststements.
A further description of our Iesponsibliities for the audit of the fmancAal statements is located on the
FAnancial Reportfftg Council's website at., www.frc.or8.uk/au&torsiesportSAbib'ties. This description fonns
part of our auditor's TepoIt.
Extent lo whlch the audit wa6 considered capable of Idendfylng Irregularities, includiog fraud
IrIegvlarities. includmg ftaud, are instances of non-comph'ance with laws and regulations. We design
procedures in line with our responsAbllities, oUtI￿ed above and on the Fin%ncial Reporting Council's
website, to detect matenal misstatements in respect of irIegulan'ties, induding fraud.
We obt8in and update our understanding of the entiry, Its activities, its control ¢n￿rorImeTrt, and likely
re devdopments. indUd￿S in Ieliuon to the legal and tegulatory fIamework app]Jcable and how the
entity is complying with that framework. Based on this understandin& we identsfy and assess the risks of
mAteiial misstatement of the finanaal statements, whether due to Eraud or error, design and perfom] audit
procedures zesponsive to those risks. and obtain audit evidence that is sufflcicnt and appropriate to provide
a basis for our opinion. This includes cortsidttation of the risk of acts by the entity that were contrary to
appbcable laws and regulations, inClud￿g fraud.
In response to the risk of irtegulatities and non-comp]iance with laws and regulations, includ￿8 &aud, we
designed pIocedures wknch included..
Enquiry of management and those charged with governgnce around actt]al and potential litigation
and claims as well as actuaL suspected and alleged fraud.
Rewewing mmutes of meetings of those charged with 8overnance'
Assessing the extent of compliance with the laws ind regulations considered to have a direct
material effect on the finanaal stAtements Ot the operations of the group through enquiry and
inspection.
Reviewing fmanaal statement disclosures 2nd testing to supporting documentation to assess
comphance applitable laws and regulations;
Performing audit work over the risk OE management bias and override of controls, including testing
of journal entties and other adjustments lor appropriateness, evaluating the business rationale of
5i8nificant transactions outside the norni21 course of business and ieviewing accounting eslimates
fot indicators of potential bias.
Performing audit work over die timing and recognition of income and in particular whether At has
been recoIded in the cO￿e¢t accounting period.

Making a Difference Lo¢•lly Ltd
Financial statements for the year Qnded 30 June 2024
Independent auditor's report to the members and trustees
of Making a Difference Locally Ltd
Because of the Inh￿ent lim'itations of an there is a risk that we will not detect aJJ irregUl￿ldeS,
induding those leading to a material misstatement in the financial statements or non-compliance with
regulation. This risk increases the more that compliance with a law or regulation is removed from the events
and transactions Ieflected in the fmancAal statements, as we will be less lthely to become aware of instances
of non-compl￿￿Ce. The tisk of not detecting a material misstatement resulting from fraud is higher than
for one ie5ultin8 from error. as fraud may involve collusion, forgery, intenuonal omisslons,
misrepiesentltsons, or the averride of internal control.
U8e of our report
Thi5 report is made solely to the ch￿Ity'S member5, as 2 bod}i in accordance with Chaptei 3 of Part 16 of
the Companies Act 2006. Our auth't work has been undertaken so thar we might state to the chariry's
members those matters we are iequAred to Sf2tt to them in an authtoi's report and For no other purpose. To
the fullest extenr pemiitted by law. we do not accept or assume zesponsibihty to anyone Oth￿ than the
chAriry's members Is A body, for our audit work, for this report, or for the opinions we hAve forn]ed.
1310212025
Alan Sidebottom
Senior Statulory Auditor
Fot and on behalf of Azet8 Audit Seryices Limited
Statutory Auditor
Triune Court
Motths Cross Drive
York
Y032 9GZ

Making a Diflerence Locally Ltd
Fln•ncial statements lor the year ended 30 June 2024
12
Consolidated statement of fmancial activities
(incorporating the income and expenditure account)
De8ignated
funds
General
funds
Total fiJnd8
2024
Total funds
2023
Note
Income from:
Donations
Investsnent income
lJ56,364
3L346
lJ56J64
31J46
1,391,109
9,241
Total iticomc
lJ87,710
lJ87,710
1,400,350
Expenditure on:
Expenditure on charitable a¢tivitie8:
GtAnrs AwAftled to..
- Retaaers. instirutions
- Natioft21 Artstttutions
- Local inSU￿￿onS
815,946
171,804
24,386
206,782
43,539
6,180
1,022,728
215,343
30,566
892,081
402,845
6,604
Total expenditure
1,012,136
256.501
1,268,637
1,301,530
Net income/(expendlture> fot
the yeat before transfer$
375,574
(256,501)
119,073
98,820
Ttfdnsfet between fund6
Net income/(expenditute) fot the
yeat and net movement in funds
(256,501)
119.073
256,501
119,073
98,820
Reconciliadots of fund8
Total funds biought forward
Total ￿ndS cattied forwatd
1,253,262
L372,335
2AO,000
0,000
1,493,262
L612J35
1.394,442
1,493,262
The statement of financial acuvities includes all gains and lo$$es recognised in the yeu.
All income and expenditure 15 duived from coniinuing activities.
The statement of fin2nual activities also complies with the requirements foi an income and expenditure
account undet the ComPan￿S Act 2006.
A ￿llY detailed Statement of Finartcial Activities for the year ended 30 June 2023 is shown at note 13.

Making • Differefv¢e Locally Ltd
Flnan¢lal st•tements lor th• year ended 30 June 2024
13
Balance sheets
Group
20
Company
2024
Gtoup
20
Company
2011
Fixed assets
Investments
io
io
Current a88et8
DcbtoIs
Cash at bank
237,277
1,534 521
ZIO,700
1409 343
290,867
221.923
1373 745 1299,047
L77L798
(159,463)
1.640,043
1,664,612 1,520,970
(27,718) (171,350) (27,718)
Creditors: amounts falling due
wlthin one
eat
Net cuttent a88et8
1,612,335
L612,335
1,493,262 1,493,262
Total assets less current liabilities
1.612a35
L612,335
1,493,262 1.493.262
Funds
Designated funds
General 6Jnds
lJ72J35
2AO,000
lJ72J35 1,253,262 1,253,262
2AO,000
240,000
240,(KIO
Tolal ￿nd6
1612 335 1612
35
1493,262 1493,262
The notes on pages 15 - 23 foIm part of these fjnancial statements.
The fthanciaj statement5 have been piepared in accordance with the piovisions ipplicable to Small
ompgnie5 Subject to the Small companie5 Iegtin
These fAnfincial statements wete apptoved by the Trustees on
their behalf by:
1210212025
. and are signed on
M Gisby
DArector and Trustee
Company Registration Number: 06502266

Making ¥ Difference Locally Lld
Flnanci•l st•tem¢nts lor Ihe year ended 30 June 2024
14
Consolidated statement of cashflow
Nore
2024
2023
Net cash used In opcratirtg activitie8
li
129,430
(388)
Cash flow& from investing activitie8:
Interest received
Net cash
rovided b
9,241
9,241
inve8tin
activities
31J46
Change in ¢A8h and ca6b equivalents in the year
Ca8b and cA8b equivalent8 at the bcganning of the year
160,776
lJ73,745
8,853
lJ64,892
Cash and ca6b e
uivalent8 at the end of the
car
L534,521
1,373,745

Maklng a Dlff•r•n¢• Locally Ltd
Fln•ncl•l sl•t•m•nt• for the y•ar •nd•d 30 Jun• 2024
Reglstored number. 06502266
15
Notes to the fmancial statements
Accounting policies
The principal accounting poliaes adopted. judgements and key sources of estimation uncertainty in the
pIeparation of the fmancial statements are as follows..
Company infomiation
Making a Difference Locally Limited ("MADL') AS a company limited by guarantee registr24ti0n number
06502266. The gu2r#rttors are the trustees named on page l. The Liabth"ry in respect of this guarantee, As set
out in the memorandum, is litnited to £1 per member. The Company is #Iso a charity It￿stered WAth the
Chariry CommissAon in England and Wales. Re￿StratiOn Number 1123800.
Accountlng convenllon
Thc fmoncial 5tatunent5 have been pIepared on a going concem basis in accoIdance with Accounting and
Reporting by Charities.. Statement of Recommended Practice appkn'cable to charAties prepating their accounts
in accordance wlth the FinanciAI Repotting Standard applicable in the UK and Republic of Ireland (FRS 102)
(Chanties SORP (FRS 102)), the Companies Act 2006 and the Charittes Act 2011.
MADL meets the def￿ltion of a pub]AC benefit entity undei FRS 102. Assets and ￿'ab￿ltieS ate initially
recogmsed at cost or ttansaction value unless otherwise Stated in the relevant accounting pob'cy notes.
The fmancial statements are prepared in sterling, which is the functional currency of the 8roup. Monetary
amounts in these fjnancial statemenis Ate rounded to the neatest £1.
On the grounds that the ch¥itable company's Iesults aKe consobdated into the ch2tttable company's group
accounts the charitable company has taken advantage of certain exemptions conferred by section 1.1 l of FRS
102 as follows..
Exemption from piesenring a Ch￿Itable company statement of cash flows as a ptimary statement to the
fmancial statements.
Going concern
At the time of approving the finanaal statements, the Trustee5 have a reasonable expecraoon tha¢ the
charitable group has adequate res0￿CeS to continue in operational existence for the foreseeable future and
not less than one Ye￿ from the date of approval. The Trustees Are constandy monitoring the £￿anual position
of the group. The group has no borrowm8s and opuate5 as a grant maker. as such the current economic
dimate is not expected to we tise to a materiAI uncertainry in regard to going concern.
Group financial statements
The fwanclal stacements consob'date the results of the chAriry and its wholly owned subsidiary Mak￿g A
DiEfeten¢e IA)cally (Marketing) Ltd on a line by Jine basis. The summarised profit and loss account for the
subsidiary 15 shown in note 5. A separate Statement of Financial Activities, induding the Ancome and
expenditure accounE for the chariry Atsdf is not presented because the chArity has taken advantage of the
exempuons offered by section 408 of the Companies Act 2006. The Voss income of the d]arAty was
£1,177.208 (2023.. £1,206,577) and the net sutplus was £119,073 (2023.. £98,820).

Making a Dlfferenc• Locally Ltd
Flnan¢lal ¥tal•ment$ for th• y••T •nd•d 30 Jun• 2024
R•glst•r•d rtymb•r. 06502206
16
Notes to the fmancial statements
Accounting Polices (Contlnuedp
Fund accounting
General fimds available for use at the discretion of the trustees in furtherance of the geneial objectives of
the charity.
DestgnAted funds Are unrestticted funds held to be applied by rhe trustees An Jxne with the wishes of retailers
suppb'ed b), Nisa Retall or the Head office staff of Nis2 as set out in the notes to the fmancial statements.
Incom•
Income Ancludes the total ttceivable during the period from grants, sponsorship, donations, grft Aid and other
income.
Gift Aid is recognised on the same basxs #s donAtions. The ch￿lty receives aid each year from Making a
Difference Locally (Maiketin&) Ltd, under the provisions related to Gitt Aid As at the point there is a le8al
obb'gauon or it ts physically settjed in cash.
Investrnent income AS iecognised on a receivable basis.
Expendlture
Chatitable expenditure comprises of grants made to nominated chatAttes or good causes, as well as nation
charitses and those charities rtominated by the staff of N￿# Retail or Ret￿le[ Supermarkets w￿.Ch are made
in furtherance of the chaxitable objectives of the charity.
The Charity applies a 8Tant making pob'cy to the Above charitable expenth'njre, which Iequires members to
submAt an applicatson for i yant to be pald. Applicaiions are subject to a revAeW process and require approval
from the Board of Trustees before being Assued. The grants must be made to causes that are compliant with
the Charity's core values, considered to be local to the membet, and not for purposes that are unlawful oi
p£ohibited by the Boatd of Trustees.
Support costs allocated to Ch￿Itable expendAfure comprise all costs relating to'the runnin8 and administration
of the charity, these costs indude legal and audit fees.
All expenditure is accounted fot on an accruals basis and ha5 been dassified under headings th2t aggregare
all costs related to the cate80ry.
Investments
Investtnents in subsidiaries are stated at cost and the TrLlStees review the cattying value annually for
indication5 of impairmenL
Flnanclal instruments
The gioup h85 elected (o ipply the provisions of Section I l ￿%SIC Financial Instruments. and Section 12
'OtheI F￿anC￿ Instruments Jssue5' OE FKS 102 to all of its f￿anc￿ instruments.
Cash at bank and in hand
Cash at bank and cash in hand indudes cash 2nd short tetm highly liquid investments with a short maturiry
hdd for workll)g CaPAtaL Bank ovetdrlfts ate shown within borrowing in cwIent ltsbAhues.

Maklng a Diff•r•n¢• Locally Lld
Fln•n¢lal st•l•m•nts for Ih• y••v •nd•d 30 Jun• 2024
R•gist•r•d numbor. 06502266
Notes to the fmancial statements
Accountin9 Polices (Continued)
Debtors
Trade and other debtoIs are recognised at the settlement amount due aft￿ any trade discount offered.
Prepayments are valued At the amount prepaid.
Financial assets, other (han those held at fair value through profit and loss. arc assessed for indicatots of
impairment it each reporting end dare.
Financial assets arc impaired where there is objective evidence that, Is a result of one or mote events that
occutred after the initial recognition olthe [￿ancial asse4 the e51im3ted future cosh flows have been affected.
The unpairment loss is reco8nised in the income And expenditure account.
Creditors, loans and provisions
Creditors, loans and provAsions are recognised whete the youp has a ptesent obh'gation resultxng ftom A past
event that will probably result in the transfu of funds to a third party and the amount due to settle the
obligation can be meiswed or estimated reliably. Ctethtors, loans and pIovisions nonnally recognised at
their settlement amount after allowAng fot any trade thscounts due.
FAnancial liabiliues are only derecognised when, and on]y when. the group's Obl￿￿OnS ate dischArged.
cancdled ot they expire.
Amounts Iecognised as provisions ate best estimate5 of the con5idei4tion requiied to setde the present
obkn'gation at the repoming end date, taking into account the risks and unceItainties Surrounding the
obbgation.
Taxation
M2kin8 a Difference Locally Limited 13 a registered chuiry and as such is a charity within the meaning of
schedule 6 of the Finance Act 2010. Accoidingly, the patent chatitable company AS Potenttally enttded to tax
exernption under part I l of the Corporatson Tax Act 2010 or section 256 of the Taxation of Chargeable
Gain5 Act 1992 in Iespect of income and 8ains arislng.
The trading subsidiary AS bable to corporation tax on theAr chargeable profits. Cuttent tax is provided at
amounts expected to be paid (or recovered) using the tax rates and laws that have been enacted or
substsntially enieted at the b￿artee sheet date. As all profit5 arising ￿ the subsidiary are payable to the parent
charitablc company under a deed of covenant and will be PAid WAthin 9 months of the year end, no
cotporation tLX tharge ￿lseS.
Crltlcal accountlng estlmates and Judgements
In the application of the group's accounting pobcies, the trustees iequired to make judgements, estimate5
and assumptions about the carrying amounc of assets and liabibues that are not readily apparent from other
soutces. The estimates and assocAated assutnptions are based on lll'storical expctience 8nd other factors that
are considered to be ielevant. ActUAI results may differ Irom these estimates.
The estimates and Und￿]YIng assumptions reviewed on an ongoing basis. Revisions to accounting
estimates are recognised An the period An wlll'ch the estimate AS revised. if the re￿Slon affects only that peIiod,
or in the period of the revision and fut￿¢ periods if the revision affects both current and futUTe.
The Tw5tee5 con5idu that theie are no assumpuons which have a 5ignific*n¢ risk of causing a material
adjustment to the carrying amount of assets and l￿bl￿tieS recogmsed An the ba]ance sheet as at 30 June 2024.

Maklng a Dlff•r•n¢• Lo¢ally Lld
Flnanclal •tat•th•nts for th• y••r •nd•d 30 Jun• 2024
Ro91st•red number. 06502266
Notes to the F￿ancial statements
Expenditure on charitable activity
YeY4t ended 30 June 2024:
Direct costs
Support costs
2024
Grants awarded to..
Retail￿s. nominated inSti￿tiOnS
National instiNtions
tA)cal institutions
815,946
17L804
24,386
206,782
43,539
6,180
1,022,728
215,343
30,566
Total cost
L012,136
256,501
1268,637
Year ended 30 June 2021:
Direct cost8
Suppott CO8t8
2025
GrAntS AWArded to..
Retiilers nominated ￿stitUtionS
National Insti￿￿OnS
Local instirutions
709,202
320.261
5.250
182,879
82,584
54
892,081
402,845
6,604
Total c08t
1,034.713
266,817
IJOl,530
Direct costs of Ch￿Itable activity Iepre5ents a total 1,836 (2023.. 1,882) grants awarded totalling £1,012,136
(2023: £1,034,713) which have been piid from desAgnated 6Jnds.
Owing to the nature of the organisations to which grants and awards Are made they vary in size with modest
grants makmg a very meaningfid (b'fference to these local and communiry causes. Grants are paid to causes
across the charitable objects of good health and wellbell￿, education, employment, good food and rtuttltioft,
shelteI Aod security,
Support costs totalljng £256,501 (2023.. £266.817) rdate to general unrestsicted expenth'¢ute and are repoIted
as unrestricted expenditure For transparency.
Gtant8 to In6t1￿￿on8 ovet £10,000
2024
2023
Royal National Lifeboat Institution
Rapid Relief Team
Jempsons Foundation
Duke of Edinburgh
Togethet Eor Short Lives
Fareshate South West
London Communiry kn'tcheft
21,951
19,098
12,499
11,935
11.691
10,250
56,233

Maklng a Difference Lo¢ally Ltd
Flnanclal slal•m•nls for th• year •nd•d 30 Jun• 2024
Roglst•r•d Dumber 06502266
Notes to the fmancial statements
Expenditure on charltable activity (contlnued)
Analy818 of Support C08t8
2024
2023
NISA administtation costs
Governance costs
Advertising costs
Other expenses
Bank char
es
222,092
18,610
3,661
12,138
171,584
18,553
66.445
10,314
79
Total support CO8t8
256.501
266,817
Govetnance costs included within support costs include fees payable to the audi¢oI as detailed in note 3.
Net income for the year is stated after charging:
2024
2023
Authtor's remunerauon
- autht of the financial statements
- othet services
13,300
4,625
12,500
4,325
employ••8
No trustees received any remuneration, benefits, or out of pocket expenses from the group for the
performance of theAr duties during the year undei ieview (2023.. No T￿Stee$ .
Thue were no employees of the charitable group during the year. Support costs include an administration
and adverusing rechatge of £189,610 (2023: £243,078) of wkndi £189,055 (2023.. £163.020) Idates to
Tech￿ged staff costs.
Flxed asset Investments
Company
2024
2023
Subsidi
undertakin
io
10
The parent chariry owns the entire issued oIdinary share capAtal of Mak￿g a DAffetence Locally (Marketin
Ltd, a company registered in England and Wales, whose piinapal activity is the taising of funds to Ajrther
the aims of its parent undertakthg, Mak￿g a Difference Locally Ltd.

M•klng • Ollf•Y•nc• Loeally Ltd
Flnanclal 8latom•nl• lor th• y••r •nd•d 30 Jun• 2024
Reglste*•d number. 06502266
20
Notes to the fmancial statements
Fixed asset investments (continued)
The result of the Company's trading actsvities through irs subsidiary undertaking is detailed below.
2024
2011
Turnover
1282,279
1.321,562
Expenditure for the year
{210,502)
(193,773)
Profit fot the financial yeat
DistrAbution to p￿tAt chariry under aid
Retained ptofit
1,071,777
1,127,789
(L07L777) (1,127,789)
Reconciliation of tetaitied eamings
Share capital
Total zetained earnings brough( forward
Total tetained earnings cattied forward
Total equity and reserve8
io
io
io
io
The aggregate of the assets, ]iabihtie$ and fund$ was:
2024
20
Assets
Liabilities
360,455
(360,445)
350,565
(350,555)
Fund8
io
io
D•btors
Group
20
Company Group Company
2024
2023
2023
Trade debtots
Other debtors
Amounts owed from subsidw undertaking
Total debtots
135,034
102243
1000
158,867
132,000
15,000
228,700
206,923
290 867
221,923

Maklng a Dlfl•vence Locally Ltd
FIMncl•l •t•t•m•nt• for lh• y•av •nd•d Yi Jun• 2024
Reglstered numb•r. 06502266
21
Notes to the fmancial statements
Credltors: amounts falling due within one year
Group Company
2024
2024
Group
20
Company
2011
Othcr creditors
159,463
27,718
171,350
27,718
Total eteditots
159,463
27,718
171,350
27,718
Statern•nt of funds
For the yeat ended 30 June 2024
Balance at
l July 2023
Income Expenditure
Ttan8fer
Balance at
30 June 2024
Group Funds:
Designated funds
Unre5tr1Cted funds
1,253,262
240,000
1,387,710 (1,012,136) (256,501)
(256,501)
256,501
lJ71335
240,000
Total ￿ndS
1,493,262
1,387,710 (1,268,637)
1,612J35
Designated Funds - These ￿ndS relate to donations committed to ietailers supph'ed by Nisa. D￿Ing the
year. a transfer of £256,501 (2023.. £266,817) was recog￿Sed to ensure that sufficient funds are allocated to
cover administtauve costs An the following fmancial year.
Fot the yeat ended 30 June 2023
Balan¢e ai
l July 2022
Balance at
30 June
2023
Income Expendi￿re
Tran8fet
Gtoup Funds:
Deslgnated funds
Unrestsicted funds
1,154,442
240,000
1,400,350 (1,034,713) (266,817)
(266.817)
266,817
1253262
240,000
Tot*1 thnd6
1,394,442
1,400,350 (1,301,530)
1,493,262

Maklng • Dlff•r•n¢• L•c*lly Ltd
FlnanclT41 slal•ments for the year ended 30 June 2024
Reglsternd numb•r: 06502266
22
Notes to the f￿ancIal statements
Analysis of net assets between funds
For the yeat ended 30 June 2024
Net current
assets
Total
2024
Group
Designated funds
Unrestricted funds
1,372,335
240,000
1.372.335
240,000
Total Grou
Funds
L612J35
1,612,335
For the year ended 30 June 2023
Net current
a$8ei8
Total
2011
Group
Designated funds
UnrestrACted funds
1,253,262
240,000
1,253.262
240,000
Total Gtou
Fund8
1,493,262
1493 262
10
Related party transactions
Income of £1,289.30] (2023.. £1,320,231) was collected by Nisa Retail Limited and transfetted to Making a
Ditference Locally Ltd via its subsi&'ary Making a Difference Locally (market￿g} Ltd. In adthtion £189,610
(2023.. £243,078) of administration and advertismg costs were originauy incutred by Nisa Retail Limited, then
iecharged ro Making a Diffetence Locally (Matketing) Ltd. As at the year end, an amount of £235,277 (2023:
£275,867) was owed from NIS8 Retad Llmited.
As at the year end, Making a DiEEerence Locally Limited had a debtoi balance owed from Mxkin8 2 Difference
Locally (MaIketin&) LAmited amounting to £228,700 (2023: £206,923).
Andrew Barber, one of the Trnstees untd Match 2023, was the CEO of the Hey Smile Foundation. Duting
the prior year, grant awards of £850 wue made ro the Hey Smde Foundation.
The Trustees consider themselves to be key management peisonnel.
Reconciliation of not movement in funds to net cash flow from opeiating activities
2024
20
Net movement in fillid5
119,073
98,820
Adjus¢metsts for:
Interest teceived
Inctease/(Decre2se) in debtors
ncrease
/Decie&se in creditors
Net cish used in operatsn8 activities
(31,346)
53,590
(9,241)
(185.867)
129,430
(388)

Maklng • Dlfferone• Locally Ltd
Flnaficlal statem•nts lor the year end•d 30 2024
Register￿ rtumljw. 06502266
23
Notes to the f￿anCIal statements
12
Analysis of changes in nel debt
The group had no debt during the cuttent or previous year.
13
Comparat•ve Statement of F•nane•al Actlvilies
Consolldated Statement of Ifinanelal Aetlvltl•8 (Includlng Incom• and Expondltura
Account) for the year ended 30 June 2023
Designated
fund8
Genetal
fund$
Total futsds
2023
Income from:
Donations
IJ9L109
9,241
IJ91,109
9,241
Invesrrnent income
Total income
1,400,350
1,400J50
Exp•ndltur• on:
ExpeodAture on charitable activities:
GrAnts AWArded to..
- Ret2ilers' inststutions
- Natsonal institutions
- Local institutson
709,202
320,261
5,250
182,879
82,584
lJ54
892,081
402,845
6,604
Total expenditure
1,034,7
266,817
IJOl,$30
Net Ancome/(expenditute) for the year
before ttansfers
365,637
(266,817)
98,820
Transfet between fund$
Net income for the year and net
movement in ￿tsd8
266,817
266,817
98,820
98.820
Recottciliation of ￿ndS
Total fiind5 brought fotward
Toial ￿ndS cattied fotwatd
L154,442
L253,262
240,000
240,000
lJ94,442
L493.262