THE EAST MANCHESTER COMMUNITY ASSOCIATION FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Registered Charity No. 1131060
THE EAST MANCHESTER COMMUNITY ASSOCIATION INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT 17 INDEPENDENT EXAMINERS REPORT 18 STATEMENT OF FINANCIAL ACTIVITIES 19 BALANCE SHEET 20 STATEMENT OF CASH FLOWS NOTES TO THE ACCOUNTS
THE EAST MANCHESTER COMMUNITY ASSOCIATION Report of the Trustees for the year ended 31 March 2025 The Trustees of The East Manchester Community Association (also known as TEMCA) present their Annual Trustees, Report and financial statements of the charity for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (effective 1 January 2019). Charitable Objects The objects of TEMCA are: 1. To provide or assist in the provision of facilities to promote social welfare and well-being mainly but not exclusively for refugees, asylum-seekers and other vulnerable migrant groups. 2. To do this through.. a) The relief of financial hardship b) Provision of information and advice c) The promotion of physical and mental well-being d) The provision of training and employment opportunities e) Any other measures as appropriate 3. To advance the education of the public in general about issues relating to refugees and those seeking asylum. 4. Such other charitable purposes as trustees may from time to time determine. The area of benefit is Greater Manchester. Rainbow Haven is TEMCA'S registered working name. Rainbow Haven provides information, advice, support and opportunities for asylum-seekers, refugees and other migrants. TEMCA thereby furthers its charitable purposes for public benefit. Trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives, planning future activities and setting the policies for the year. Governance The East Manchester Community Association (TEMCA) is a charitable incorporated organisation (CIO) It is registered with the Charity Commission (1131060) and is constituted under a Trust Deed dated 25th January 2023 and amended on 24th April 2023. Appointment of Trustees As set out in the constitution of the CIO, Trustees are appointed for a period of three years by a resolution passed at a properly convened meeting of the charity Trustees. This is renewable for a further terms. A Trustee who has served for three consecutive terms may not be reappointed for a fourth consecutive term but may be reappointed after an interval of at least one year. Trustee recruitment involves an informal interview with two members of the Trustee board, who make a recommendation to the full Board, following receipt of two satisfactory references. Currently five Trustees have lived experience of migration.
THE EAST MANCHESTER COMMUNITY ASSOCIATION Trustee induction and training Trustee induction takes place following appointment and Trustees are regularly encouraged to take up additional training opportunities. The Board has adopted a Code of Conduct based on Nolan principles, which all Trustees are expected to adhere to. At appointment, all Trustees are asked to sign a declaration of their fitness to be a Trustee and to show they have basic DBS clearance. At each Board meeting Trustees are asked to declare any conflict of interest relating to items on the upcoming agenda. A register of potential conflicts of interest is maintained and reviewed annually. During the year, Trustees and staff held an awayday, facilitated by a member of Salford CVS. During the morning staff shared with Trustees some of the challenges they experienced in their day-to-day work and, together with Trustees, discussed Rainbow Haven's organisational strengths, weaknesses and priorities for future development. The Trustee- only afternoon session was devoted to discussion of Trustee roles and a self-assessment of the Board's strengths and weaknesses. Organisation The Board of Trustees administers the charity. The Board normally meets every six weeks, alternately on-line and in person. The CEOS are appointed by the Trustees and delegated to manage the day-to-day operation of the charity. Trustees and senior staff regularly review key organisational policies such as safeguarding, data protection, equal opportunities, finance and health and safety. The Board has appointed lead Trustees to oversee Rainbow Haven's Safeguarding policies for Adults and Children. Finance, Health and Safety and Equality and Diversity policies. The Board has a joint staffruStee Finance Sub-committee which meets regularly to provide additional oversight of the charity's finances. At the Annual General Meeting in October 2024, Natalie Shahin and John Tyrell resigned as Trustees", Kennedy Affriye was reappointed as a Trustee for a third term. Hazel Batchelor was appointed as Chair; Caroline Glendinning was appointed Vice Chair. Related parties and cooperation with other organisations None of the Trustees received remuneration or any other benefit from their work with the charity. Any connection between a Trustee or senior manager with any provider of services to the charity must be disclosed to the full board of Trustees in the same way as any other contractual relationship with a related party. In this financial year, no such related party transactions were reported. Overview of Achievements and Performance Our mission Our mission is to ensure that the refugees and asylum-seekers we meet experience a warm welcome and practical support to navigate complex systems, live with dignity and build safe, productive lives. Since our establishment in 2003, we have grown and adapted in response to both the changing needs of the people we support and the changing external landscape. We have consequently built a reputation for quality, tenacity and reliability across the sector.
THE EAST MANCHESTER COMMUNITY ASSOCIATION We are the only community-based centre with a holistic service offer and multilingual provision for asylum seekers and refugees in East Manchester. This locality is ranked in the bottom 1.25 % of deprived areas in the UK and has one of the densest refugee and asylum communities outside London. Based in Abbey Hey, Gorton, we support asylum seekers and refugees from across East Manchester. Our service users come from 60+ countries from around the world; the largest proportions come from Eritrea, Syria, Ethiopia, Sudan, Nigeria, Somalia, Libya and Afghanistan. The people we support are often traumatised by their experiences, both before and after arriving in the UK. Even after obtaining refugee status many continue to experience isolation and social exclusion and have to negotiate numerous practical difficulties in order to build new lives in the UK. They have lost family, friends and culture and these losses are aggravated by poverty, poor health and language barriers. On a daily basis we see people experiencing destitution, homelessness, poor housing, family separation, perinatal difficulties, poor health, multiple barriers to accessing services and, sadly, occasional community hostility. People seeking asylum and refugees are often regarded by mainstream services as 'hard to reach, or 'seldom heard,. This is primarily due to mutual incomprehension" services do not understand the many different cultures, life experiences and needs of people who have been forced to migrate. refugees do not understand the often Gomplex structures of unfamiliar UK services and other welfare provision", why they should access them; and how they can access them. Rainbow Haven helps to bridge this gap by introducing and explaining services and potential service users to each other. Demand for Rainbow Haven's services continues to grow, reflecting an increasingly hostile and constantly changing asylum system., ongoing cost-of-living pressures., acute shortages of affordable housing., mental health problems; and the impacts of wider global conflicts (e.g. in Sudan and Palestine). In addition to increased demand, our service users, problems are increasingly complex, whether they are newly arrived asylum-seekers, refugees with leave to remain in the UK or other migrants without settled status. We aim to offer a trusted place of safety, with culturally appropriate support and resources to help them recover from trauma, find a route out of poverty, and build new lives in the UK. Because of the pressure of increased demand for our services, during this period Rainbow Haven has operated five days per week and has been open to the public Tuesdays Thursdays. We have supported people for as long as they needed. Each week we offered two open access drop-in information and advice sessions, with follow-up casework where needed., a wide range of volunteering, learning and well-being activities., additional project work to support family reunions., and support for asylum-seekers living in local hotel accommodation. People attending on drop-in days receive a warm welcome and a free, healthy meal in a friendly, communal setting, with food supplied through our on-going partnership with Fareshare, Service users often come initially to Rainbow Haven at times of crisis. Our offer of open- ended, wraparound advice in multiple languages is a vital component in helping people feel heard and supported. As their situation stabilises, and we become a trusted part of their integration into UK society, they may access other services, for example ESOL, employability and digital skills or social activities. Later still they may take up volunteering opportunities.
THE EAST MANCHESTER COMMUNITY ASSOCIATION "It's my first time at Rainbow Haven, everything will be better now. The people are all friendly• thank you for helping me." (Asylum seeker) "The most important thing about Rainbow Haven is that you are here. Consistently. You are always here and you are here for people who actually need someone to be here for them and you are here." (Refugee) The safety of everyone at Rainbow Haven is paramount and we take every step to make sure people feel safe and supported. Safety for staff, volunteers and service users alike became a major concern during the anti-immigration riots of August 2024. In response we reviewed our security arrangements and installed a CCTV system., this included the offices where the advice team work, to help them feel more secure when working with service users experiencing difficult situations. During the year, we began the process of reviewing our documentation and policies in anticipation of applying for NCVO'S Trusted Quality Standard. Specialist Information and advice Provision of culturally appropriate, multilingual specialist advice is our one of our core services. Our reputation locally and across Greater Manchester has continued to ensure consistently high demand", people are referred by other professionals or refugee support organisations, or are recommended by other service users through word of mouth. We aim to speak to every person coming to our drop-in sessions,. we triage people according to the naturelurgency of their problems and to ensure we can provide help in their preferred language. Nevertheless, demand for our information and advice services has continued to increase, as has the complexity of the problems service users are experiencing. On our two drop-in days there have sometimes been more than 50 people waiting for the advice service and this is highly stressful for both them and staff. We therefore applied for funding from Lloyds Bank for an external consultant to review our service delivery model and we continued to explore ways of managing this demand, such as signposting to other agencies and setting up waiting lists, in order to reduce pressure on both service users and staff. Our team provided information and advice and practical help with welfare benefits, debt, destitution, immigration, housing and health problems. additional specialisms within the team included family reunion and domestic violence. We provided emergency help for those in crisis, for example because of domestic violence or destitution. We have three experienced, multi-lingual caseworkers. two have lived experience of forced migration and one is a qualified social worker. We have also trained a number of volunteers to undertake some of the less complex advice work under the team's supervision. During the year we also provided placements for 4 social work students who further contributed to the work of the advice team.. "I spent time at Rainbow Haven as a student. What an amazing heart-warming organisationl Keep doing the amazing things you do." Siobhan, student During the 12 months up to August 2024, the information and advice team dealt with over 2000 individuals, who beleen them presented over 2660 problems. two thirds of these problems were successfully dealt with and closed during the year. Almost half the people
THE EAST MANCHESTER COMMUNITY ASSOCIATION came from Eritrea, the remainder coming from Syria, Sudan, Ethiopia, Kuwait, Iran, Nigeria, Iraq and Yemen. The majority had refugee status., only 17 % were still awaiting a decision on an asylum claim. The most common problems dealt with during the year up to August 2024 were welfare benefits (23 % of cases), housing and homelessness (23 % ) and immigration {12 % ) Most issues were successfully resolved for example, 63 % of immigration problems were successfully dealt with. Support for hotel resident asylum-seekers As members of a partnership led by Caritas, we helped single men and families awaiting decisions on their asylum claims who were accommodated in a large local hotel. We provided information about local services and facilities, organised activities for the children and distributed travel passes and donations of vital clothes and baby equipment. "Thank you for providing me with bus tickets every week. You have helped me with transportation as I don't have any money to get on the bus. I go to school because of your support. I meet friends and family because of your support" Asylum seeker "Mohammads generosity in coordinating bus passes for asylum seekers is truly commendable. His actions not only alleviate financial burdens, but also bring immense joy to those he supports, ensuring their children can access education without hindrance. His kindness is making a meaningful difference in their lives" Serco staff member. Over the New Year holiday, the hotel was suddenly flooded and, working with SERCO, our staff member Mohammad played a vital role supporting the residents, emergency evacuation by boat. His trusted presence and communication in Arabic and other community languages reduced the stress of a very high tension situation. Mohammad was able to reassure residents that their possessions would be looked after, they would be kept up to date, and would return to the hotel once it was safe to do so. After the evacuation, Mohammad returned to the hotel and sent photographs to the residents to reassure them their rooms were intact and their possessions safe. Well-being and social activities Our programme of well-being activities aimed to reduce isolation. promote mental and physical well-being" encourage social connectedness and supportive friendships., and boost self-confidence. Our activities programme responded to seniice user feedback and to new opportunities offered by local organisations and freelancers. During the year, over 300 asylum seekers and refugees benefitted from our social and well- being activities. These activities included a choir, gardening group, trauma-informed yoga, art and crafts, computerldigital skills classes, volunteer-run English (at different levels, including for complete beginners), writing and conversation groups and Maths classes. The digital skills courses covered a wide range of topics including on-line safety, phone apps, Al and scams, as well as basic topics like word processing and spreadsheets. In addition to the formal courses, we started a new drop-in digital skills class, providing additional practice
THE EAST MANCHESTER COMMUNITY ASSOCIATION and one-to-one tuition where needed. Several students moved on to further IT training, including GCSE courses. We set up a walking group for women; with additional funding this subsequently developed into a popular activity and movement programme for women and men. We also continued to run groups specifically for new mothers and their babies or older toddlers. We worked with a social enterprise Heart and Parcel to run an English class focused on food and practical cookery skills. A unique project A Sense of Flora, run by a visiting artist, focused on the food plants that reminded participants of their home countries. this culminated in an exhibition and workshop at the Manchester Museum. "Iprefer coming to Rainbow Haven more than college because in college only writing and reading but in Rainbow Haven [l]learn to speak.... Now I can speak with my child['s] teacher, GP and daily life is easier now." "It is very good class, help me speak, write and read." "At home is really boring but here l enjoy singing and conversation class, it helps me to practice speaking English. "Maths class help me in my everyday life." "I like choir, itmakes me relaxed. l am happy to come, I look forward to it every week." Following a successful pilot first year, our funding from the Greater Manchester Health and Social Care Partnership to promote culturally appropriate mental health services was renewed. This enabled us to run a men's mental health project, including psychological strategies and groupwork, in Arabic, for asylum-seeking men in temporary hotel accommodation who were at particularly high risk of anxiety and depression. and a second group for women with new babies who were at risk of social isolation and poor mental health. other health-related activities included visits from dentists, and other health professionals who provided blood pressure checks, advice on medication, sexual health and other health advice. ly Family Reunion In partnership with Just Psychology and Together Now, we supported 89 families to navigate the trauma and difficulties of reuniting following separation during the asylum process. We started working with families before they arrived in the UK. on arrival, we ensured that their basic needs of housing, financial support, health and education were met so they could adjust and stabilise as quickly as possible. Our partner organisations provided psychological and parenting advice, including groups for parents and teenage children.
THE EAST MANCHESTER COMMUNITY ASSOCIATION Destitution support Through partnerships with British Red Cross and Manchester Migrant Destitution Fund, we supported 257 people who were destitute or with no recourse to public funds (NRPF) to access food parcels, bus fares and small cash payments. We also secured additional funding to reduce the impact of the cost of living crisis through the provision of additional food parGels, increased capacity to provide specialist advice and support towards the increased cost of groceries. Mama & baby Group and other health and well-being activities. We continued to provide peri- and post-natal support through our popular weekly Mama and Baby group, Forty women attended over the year, coming from Eritrea, Ethiopia, Sudan, Iraq, Iran, Senegal, Pakistan, India and Nigeria. Peri- and post-natal outcomes for this cohort are significantly worse compared to the general population, so we aimed to improve their knowledge about, and access to, child and maternal healthcare. The sessions reduced isolation for these mothers and their infants and also gave health professionals the opportunity to offer advice and support to this hard-to-reach group. Session topics included safe infant sleeping practice, weaning and toilet training, as well as providing regular opportunities for messy play and story telling. We worked in partnership with local NHS specialist child and parenting services to deliver a six week programme on baby bonding. and with NHS mental health well-being services on a psycho-educational well being course. Other health-related activities included sessions on sexual health and contraception, oral hygiene (in partnership with community dental services) and opportunities for pregnant women to receive ante-natal support from specialist midwives. This year we piloted a follow-on Stay and Play group so that mothers with older preschool children could maintain social contacts and support. We continued to offer a free, on-site Grèche so parents could access the full range of Rainbow Haven activities. The crèche provided a safe environment to play and learn. it was often the first-time parents had left their children, so also helped prepare them for nursery and preschool. "l am happy there is childcare, I can learn without worrying about childcare." "I can come [to the Computer Club] without worry, bus money and grateful because I can come with my child." We held our annual summer picnic in the park with games and food. Lots of people joined in the fun, including families. Particularly popular were balancing across a slack-line and the badminton tournament. Volunteer programme Our volunteer programme continued this year. It is important for two reasons. First, it enabled Rainbow Haven to support many more service users and offer a much wider range of activities than would otherwise be possible by our paid staff alone. Secondly the programme offered opportunities for volunteers themselves to practice their English, make
THE EAST MANCHESTER COMMUNITY ASSOCIATION new social contacts and access training opportunities. Our volunteers provided additional capacity, language skills, cultural competency and knowledge. we could not achieve the impact we do without their support. Our Activities and Volunteer Coordinator continued to offer a wide range of volunteering opportunities across all areas of our work, including administration, advice, ESOL, the creche, crafts activities, digital skills, maths club, reception, gardening, work club, kitchen, reception and general volunteering. During the year we supported 56 volunteers. over bNO- thirds had lived experience of the asylum and refugee systems and many were former service users. Together they donated a massive 4800 hours of help. Some volunteers were enabled to move on to new opportunities of education, training and work., for example, one volunteer obtained a job because of the customer service skills she had acquired while volunteering on the reception desk at Rainbow Haven. We held an annual Volunteer Forum and provided one-to-one supervision where volunteers requested this. Volunteers received travel and other expenses and references where required. During the year, training opportunities for volunteers included: Customer Service Waste and recycling Trauma-informed ESOL for refugees the new evisa system Advice work, including first steps towards obtaining Immigration Advice Authority qualifications to give immigration-related advice To acknowledge their vital contribution to Rainbow Haven, volunteers enjoyed a day out at a local stately home during summer 2024 and a Christmas party at the end of the year. Improving access to training and employability An increasingly important strand of Rainbow Haven's work has aimed to improve access to training and employment. For example, our English and basic digital skills classes were targeted at people who had been unable to access mainstream adult education or training because of language barriers, poor understanding of UK education systems, instability in their lives or lack of childcare. During the year, with partners Refugees and Mentors we ran two Employability courses. These covered Cv-writing and navigating job vacancy websites, with individual help for people who were already job-searching. Refugees and Mentors also ran a College Registration session in autumn 2024, helping with applications for further education and training courses. We secured funding for a rolling programme of two work experience placements. Each placement was for 14 hours per week over a nine-month period and paid at Real Living Wage levels. These placements offered structured introductions to the English workplace, often to former volunteers. During the year, one placement worker obtained a Level 2 Food Hygiene certificate" she subsequently secured a part-time cleaning job and enrolled on a college course to further improve her English. The second paid placement was to support our Activities and Volunteer Coordinator, freeing her to offer more support to an expanded volunteer team and develop further projects with our partner organisations. The activities
THE EAST IIIANCHESTER COMMUNITY ASSOCIATION support placement worker also successfully progressed to regular paid employment, as a Project Worker with the Manchester-based Migrant Destitution Fund. R's experience illustrated the journey from asylum-seeker to regular employment. R, from Eritrea, first came to Rainbow Haven as a volunteer. Working on the reception desk, she learned about customer service, interpreting and key organisational policies,. Rainbow Haven helped by providing a bus pass and crèche place for her son. R was also encouraged to register for a course in advice work and joined the Computer Club to learn basic digital skills. She moved on to volunteering with the Advice team and was encouraged to take an external interpreting course which gave her formal qualifications. After obtaining refugee status she successfully applied for paid placement at Rainbow Haven as the Activities Support Worker. This offered further learning opportunities in advanced digital skills, customer service and project management on the Sense of Flora project. She now has regular employment as a Project Worker with Manchester's Migrant Destitution Fund. Other skills and employment-related activities included: A volunteer-run maths group for women ESOL classes for beginner and intermediate learners. these were our most popular classes, with over 70 people attending over 28 sessions. An informal conversation club for more advanced English speakers, A vocabulary and writing practice class. Finally, in partnership with Refugees & Mentors, we ran a Work Club, helping people to understand and navigate the UK employment market, from job searching and preparing Cvs to linking with local employers. Our staff team During the year Rainbow Haven had 10 members of staff, 6 part-time and 4 full-time. Our experienced staff team remained remarkably stable. We recognise their outstanding contributions to the ethos and impact of Rainbow Haven; along with volunteers, partners, funders and other supporters, they were responsible for Rainbow Haven's continued excellent reputation. Our team is multi-lingual and includes Tigrinya, Amharic, Arabic, Spanish, Farsi and French speakers. volunteers provide additional interpreting in Kurdish and Urdu. We are OISC-registered. For most of this year, Rainbow Haven was led by two part-time Joint CEOS, each of whom brought with them extensive complementary expertise and experience in the charitable sector. Heather Heathfield-Porter (Joint CEO Operations) and Kate Wilkinson (Joint CEO strategy, Finance and Partnerships). Heather Heathfield-Porter resigned in December 2024 for family reasons. Trustees took the opportunity to review Rainbow Haven's management arrangements and decided to recruit a full-time Chief Officer, with the option of a further part- time supporting appointment depending on the new CO'S priorities and expertise. The recruitment process included interviews with staff and Trustees plus an external observer. Roxanna Locke was appointed and joined Rainbow Haven in January 2025. We are very grateful to Heather for her contribution to Rainbow Haven, and to Kate Wilkinson who agreed to remain in post for a further six months to provide continuity.
10 THE EAST MANCHESTER COMMUNITY ASSOCIATION Recognising the invaluable contributions of our staff team and the pressures they experience from working in a consistently stressful environment, we continued to prioritise their well-being and development. Weekly team meetings, supervision and appraisal provided opportunities to share and learn. Regular specialist clinical supervision continued for the advice team, who encounter many distressing situations and complex problems on a daily basis. The advice team also attended a bespoke training session on managing conflict and setting boundaries. With support from Lloyds Foundation, we were able to access specialist HR expertise to help us review our staff contracts of employment, to ensure these are compliant with current legislation. We also received additional funding from the Oglesby Foundation specifically for promoting staff well-being. This enabled the staff team to spend social time together and to access additional clinical supervision where required. We were reaccredited as a Real Living Wage employer. All recruitment was carried out using Safer Recruitment processes. Four members of staff trained as Fire Wardens and a fire safety inspection was carried out. DBS compliance, Health and Safety and Safeguarding policies were all reviewed and updated and staff training provided where necessary. Our partnerships We continued to be active partners in the Stepchange project funded by the National Lottery Community Fund and coordinated by Refugee Action. Stepchange brings together ten Greater Manchester refugee charities, all of which provide practical services, support and advocacy, together with and the Greater Manchester Combined Authority. A key aim is to develop a joined-up, sustainable ecosystem of support for refugees and people seeking asylum across the city-region. Our involvement in Stepchange has placed Rainbow Haven firmly within the wider network of refugee and asylum-seeker support organisations in Manchester and the wider city-region. Our voice, and that of Stepchange's Experts by Experience group, was also heard on influential regional forums such as the Vulnerable Migrants network, NHS Clinical Commissioning Groups and at the 'Migrant Exchange, national forum led by Refugee Action. This year we met all our expected outcomes, as demonstrated through MERL, the Stepchange learning and evaluation partner. This success also helped Stepchange apply successfully for continuation funding., the extension funding began in October 2024. The Stepchange partnership created a new online information referral platform Kompasi, that allows member organisations to easily signpost or refer service users to other services., Rainbow Haven staff undertook training on its use. This platform contributes to streamlining our information and advice provision and promote our classes and social activities. Partnerships are at the core of our work. Outside of Stepchange we have built strong relationships and mutual referral and signposting pathways with a wide range of statutory, charity and social enterprise organisations across Greater Manchester. Our service delivery partners during the year included: North Manchester Community Partnership for help with evisa applications Music Action International which supported our choir
THE EAST MIINCHESTER COMMUNITY ASSOCIATION Manchester Museum, for the Arts Council-funded A Sense of Flora project Greater Manchester Health and Social Care Partnership community mental health services Greater Manchester Tenants Union and Greater Manchester Law Centre Caritas, who co-ordinated our work with asylum seekers in hotel accommodation Greater Manchester Immigration Aid Unit and Shelter, who both ran advice sessions at Rainbow Haven British Red Cross and Manchester Migrant Destitution Fund who enabled us to support destitute asylum-seekers Just Psychology and Together Now, partners in our family reunion work Heart and Parcel who provided cookery-based English language sessions Refugees and Mentors, vital partners in our employability and job search programmes Refugee Action., as well as coordinating the Stepchange partnership, RA provided initial training for volunteers in immigration advice-giving. Grass Routes CIC and Afrocats for our movement and well-being classes Gorton Sacred Heart hub which helped with our pilot 'Stay and Play, group for mothers and preschool children During the year, we began to develop an exciting new partnership with Manchester's flagship new arts venue, Factory International. "The Rainbow Haven team work hard to meet the needs of their service users. They are passionate, committed, and have levels of expertise that are vital to the provision of services for asylum seekers and refugees in Manchester." (Head of Services, Refugee Action) We continue to have an excellent relationship with the United Reform Church, our sympathetic and supportive landlord. Summary of outcomes and impact Our specialist Advice and Information team helped 2020 individuals who together presented with 2660 problems The kitchen team (one member of staff plus volunteers), provided 8400 meals, average 175 meals per week, using food initiatives such as Fare Share. We supported 89 families to navigate the trauma and difficulties of complex family reunion processes. 56 volunteers, 68 % of whom had lived experience, added capacity, skills and cultural knowledge and donated a massive 4800 hours of help. Over 300 asylum seekers and refugees took part in social and wellbeing activities 460 asylum seekers and refugees improved their skills by attending courses and other learning opportunities. Two former volunteers took up paid placement opportunities at Rainbow Haven. both subsequently secured regular employment 40 peri- and post-natal mums attended our Mama and Baby group. In partnership with British Red Cross, we provided 257 destitute people with emergency support.
12 THE EAST MANCHESTER COMMUNITY ASSOCIATION We provided weekly support to 500+ asylum-seekers and their families living in hotel accommodation. Our creche continued to provide a culturally appropriate Early Years setting for up to 6 children per session, 4 sessions per week. Our funders We were grateful to our many funders, without whom we could not continue our vital work. This year our funders included: The Charity Seniice and Our Manchester: support for our volunteer programme Children in Need.. new equipment for the creche Trusthouse Charitable Foundation.. health and wellbeing activities Gorton Sacred Heart Family Hub and Manchester Active: pilot Mama and Toddler group project Thomas Wall Trust.. employability courses Our Manchester: employment-related work, including paid work placements, employability courses and computer club. Manchester Active and Awards for All. exercise and movement activities Financial review Total income for the year ending 31st March 2025 was £431,375 (2024 468,184). Total expenditure was £435,363 (2024 £390,620). Restricted income was £234,516 (2024 £283,711) and unrestricted income was £196,859 (2024 £184,473). Unrestricted reserves at 31st March 2025 were £300,659 of which £53,949 were designated for closure costs. The net reserves figure of £242,646 met our reserves policy of at least four months running costs. A major source of funding came from the National Lottery via the Step change Initiative, which continued until the end of the first half of financial year 2024-2025. The loss of this funding has been mitigated by a smaller grant of £48,000 per annum via the revised Stepchange partnership. We also again received a substantial sum from an anonymous donor whose generosity has for some time helped us to provide a wider range of activities than would otherwise have been possible. We are very grateful to all our funders for their support and their recognition of the value of Rainbow Haven's work, particularly the Oglesby Trust, Garfield Weston Foundation and Lloyds Foundation, who all made significant contributions to our activities this year. We are also extremely grateful to the St Paul's and St John's United Reform Church, which continued to be a sympathetic and supportive landlord, particularly during the winter energy price increases. The success we achieved in fund-raising this financial year was largely due to our Joint CEO (Strategy, Finance and Partnerships). In the current climate all charities are finding fund- raising very challenging and it puts a tremendous strain on the charity's management, sometimes at the expense of other activities.
13 THE EAST MANCHESTER COMMUNITY ASSOCIATION Financial governance. Our Finance subcommittee comprises the Treasurer, CEO (Strategy, Finance and Partnerships) and another Trustee. We are seeking to recruit an additional Trustee with financial experience. Investment powers and policy The charity holds reserves in deposit accounts and fixed term bonds. All funds are in accounts covered by the Financial Services Compensation Scheme. Reserves policy and going concern The balance held in unrestricted reserves at 31 St March 2025 (excluding designated funds of £53,949) was £246,710. Free resenies were £242,646 after allowing for funds tied up in tangible fixed assets. Trustees aim to maintain free reserves in unrestricted funds at a level that equates to at least six months of unrestricted charitable expenditure, in addition to money designated for statutory redundancy costs. The Trustees consider that this will provide sufficient funds to continue the charity's core operations, including the submission of grant applications, and ensure that staffing, support and governance costs are covered. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. Financial Risk management The major financial risk to which the charity is exposed, i.e. loss of funding streams, are reviewed on a 6-weekly basis as part of the Treasurer's report to the board of Trustees. Plans for future periods The charity's dependence on grant funding is a concern in these very uncertain times, and we shall be looking at ways to diversify our income sources.
14 THE EAST MANCHESTER COMMUNITY ASSOCIATION Trustees The trustees serving during the year and since the year end were as follows: Mr K Affriyie Ms H Batchelor Chair (from October 2024) MSA Bennett Treasurer (until June 2025) Mr J Diatapakola Ms K Fernandez Secretary Professor C Glendinning Chair (until October 2024) Ms C Maffia Ms JB Mutombo MrAJ Tyrrell Ms J Hiu Wai Fung Mr O Akerele Mr H Hareth (resigned January 2025) (resigned September 2024) Treasurer from June 2025 (appointed April 2025) (appointed April 2025) Chief Executive Officers Ms Kate Wilkinson Ms Heather Heathfield-Porter Ms Roxanna Locke Resigned as joint CEO June 2025 Resigned as joint CEO December 2024 Appointed CEO January 2025 Registered off ice 113 Abbey Hey Lane Gorton Manchester M18 8TJ Independent Examiners Hilton-Jones tlas Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL
15 THE EAST IVIANCHESTER COMMUNITY ASSOCIATION Bankers Co-operative Bank Balloon Street Manchester M60 4EP Manchester Credit Union Ground Floor Queens Court 24 Queen Street Manchester M2 5HX Saffron Building Society Saffron House, 1 A Market Street, Saffron Walden, Essex CB10 1HX Redwood Bank Limited The Nexus Building Broadway Letchworth Garden City SG6 3TA United Trust Bank One Ropemaker Street London EC2Y 9AW Vernon Building Society 19 St Petersgate, stockport SK1 1HF
16 THE EAST MANCHESTER COMMUNITY ASSOCIATION Trustees, responsibilities in relation to the financial statements The charity trustees 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). Charity Trustees are required to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing the financial statements, the Trustees are required to: Select suitable accounting principles and then apply them consistently" Observe the methods and principles in the applicable Charities SORP., Make judgements 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 will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. By order of the Board of Trustees. Ms H Batchelor Chair Date: 15th October 2025
17 IIYDEPENDENT EL4MIINERS REPORT TO THE TRUSTEES OF THE EAST MIINCHESTER COMMUNITY ASSOCIATION REGISTERED CHARITY NO. 1182039 I report on the accounts of the charity, for the year ended 31" March 2025, which are set out on pages 18 to 30. Respective Responsibilities of Trustees and Examiner The charity's trustecs are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 201 l Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Associatioii of Chartered Certified Accountants. It is my responsibility to: Examine the accounts under section 145 of the 2011 Act. follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act. and To state whether particular matters have come to my attention. Basis of Independent Examiners Report My examination was carried out iii accordance with the Gencral Directions given by the Charity Con]mission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seekirAg 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 the report is limited to those matters set out below. Independent Examiner's Statement In connection with my examination, other than listed below, 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 have in accordance with section 130 of the 2011 Act. and to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act, 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. Signed: James Hilton Jones Hilton-Jones tla Community Accountancy Service Hollinwood Business Centre, Albert Street, Oldham OL8 3QL th Date: 15 October 2025
THE EAST MANCHESTER COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025 INCLUDING INCOME AND EXPENDITURE ACCOUNT Total Funds Total Funds Year Ended 31 March Year Ended 31 2025 Mareh 2024 Unrestricted Restrlcted Funds Funds Further Details Income from: Donations and legacies Charitable Aclivilies Investment Income Total 131 {41 58.498 127,189 11,172 196,859 58,498 361,705 11,172 431,375 69,674 391.507 7,003 468,184 234,516 234,516 Expenditure on.. Raising Funds Charitable Activities Total {51 151 990 177,060 178,050 990 434,373 435,363 118 390,502 390,620 257,313 257,313 Net incomellexpendlturo) 18,809 122,7971 13,9881 77,564 Transfers between funds 1141 11,1381 1,138 Net movement In funds 17,671 121,6591 13,9881 77,564 Reconciliatlon of funds Total funds brought forwafd Total funds carrled forward 114) 1141 282,988 300,659 33,438 11,779 316,426 312,438 238,862 316,426 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivili&s. The notes on pages 20 to 30 form part of these accounts.
THE EAST MANCHESTER COMMUNITY ASSOCIATION 19 BALANCE SHEET AS AT 31 MARCH 2025 Company Registration Number: 2025 2024 Notes Fixed assets,. Tangible a55els Total fixed assets 1101 4,064 4,064 313 313 Current assets: Debtors Cash al Bank & in Hand Total Current assets 8,868 339.140 348,008 10,741 314,355 325,096 Liabilitles.. Creditors.. Amounts falling due within one year 1121 39,634 8.983 Net current assets or liabililies 308,374 316.113 Total asse15 less current liabilities 312,438 316,426 Total net assets or liabilities 312,438 316,426 The funds of the charlty: Restricted income fund5 1141 11,779 33,438 Unrestflcted income funds {141 300,659 282,988 Total charity funds 312,438 316,426 Approved by the trustees on 1 5th October 2025 Ms H Batchelor Chair The notes on pages 20 10 30 fom) part of these aOuntS.
THE EAST MANCHESTER COMMUNITY A550CIATION 20 statement of Cash Flows for the year ending 31 March 2025 Reconciliation of net movement In funds to net cash flow from operatlng activitie5 Year Ended Year Ended 31 March 31 March 2025 2024 Net movement in funds Add back depreciation Deduct investment income Decrease/liTicreasel in debtors Increaselldecreasel in creditors {3,9881 1,330 111,1721 1,873 30,651 77,564 658 17,0031 (7.472) {8,3601 Net cash used in operating aclivitie5 18,694 55,387 Cash flows from Investment activities: Interest Purchase of fixed assèts 11,172 15,081) 7.003 Net cash provided by Investing activitles 6.091 7,003 Increasel{decre35el in cash and cash equivalenls during the year 24,785 62,390 Cash and cash equivalents brought forward 314,355 251.965 Cash and cash equivalents carried forward 339,140 314,355
THE EAST MANCHESTER COMMUNITY ASSOCIATION 21 Notes to the accounts for the year ended 31st March 2025 l. Accounting policies lal Basis of preparation and assessment of going concern The account5 (financial statement51 have been prepared under the historical cost convention with items recognlsed at cost or transaction value unless Otherwise stated 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 Charlties preparing their accounts in accordance with the Financial Reportlng Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Financial Reporting 5t3ndard applicable in the United Kingdom and Republlc of Ireland IFRS 1021 and the Charities Act 2011. The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity'5 ability to continue as a going concern. Ibl Funds structure Restricted funds are funds which are to be used in accordance with specific restrictions Imposed by the donor or trust deed. There are 21 restricted funds. 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, at their discretion, have created a fund for a specific purpose. Further details of each fund are disc105ed in note 14. Icl Income recoEnitlon All income 15 recognised once the charity has entitlement to the Income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is Subject to conditions that require a level of performance before the charity is entitled to the funds, the income is defeired and not recogni5ed until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and It is probable that those conditions will be fulfilled in the reporting period. Interest on funds held on deposit 15 included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dlvidend has been declared and notification has been received of the dividend due. Idl Expenditure Recognition Liabilities are recognised a5 expenditure as soon as there 15 a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. All expense5 including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this èttribution refer to note If) below. lel Irrecoverable VAT Irrecoverable VAT is charged against the expenditure heading for which it was incuried. (fl Allocation of support and governance costs Support costs have been allocated between governance cost5 and other 5UPPOrt costs. Governance cost5 comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs Include costs related to independent examination and legal fees together with an apportionment of overhead and sUPPOrt Costs. Governance costs and support costs relating to charitable activlties have been apportioned based on type of cost. The allocation of support and governance costs is analysed in note 6. Igl Costs of raising fun(is The costs of raising funds conslsts of advertislng and marketing. Ihl Charitable Activities Costs of charitable activities include governance costs and an apportionment of support COSts as shown in note 5.
THE EAST MANCHESTER COMMUNITY ASSOCIATION 22 Notes to the accounts for the year ended 31st March 2025 lil Tangible fixed assets and depreciation All assets costing more than £750 are capitalised and valued at historical cost. Depreciation is charged on the following basis.. Computers Fixtures, Fittings and Equipment 33.330/0 on cost 20'/o on cost lil Realised gain5 and losses All gains and1055es are taken to the Statement of Financial Activities as they arise. Realised gains and losses on Investments are calculated a5 the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losse5 ère calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gain5 and10sses are combined in the Statement of Financial Activities. Ikl Pensions The charity currently administers contributions to a pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying across the deductions for the employee'5 Cofltributions. 111 Debtors Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discoLtnts due. Im) Credltors and provision5 Creditors and provisions are recognised where the charity has a present obligatlon resulting from a past event that will probablv result in the transfer of fund5 to è third party and the amount due to settle the obligatlon can be rlleasured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowlng for any trade discount5 due. 2. Rèlated party transactions and trustggs, expenses and remuneration The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind 12024.. £nill. Expenses pald to the trustees in the year totalled £nil12024.' £nill. 3. Donations and Legacles Unrestricted Restricted Total Funds Total Funds Year Ended Year Ended Year Ended 31 March 31 March 31 March 2025 2025 2024 Year Ended 31 March 2025 Donations & Gift Aid Anonymou5 8,498 50,000 58,498 8,498 50.000 58,498 12,174 57.500 69,674 Previous reporting period Unrestricted Restricted Total Funds Year Ended Year Ended 31 March 31 March 2024 2024 Year Ended 31 March 2024 Donations & Gift Aid Anonymous 12,174 57,500 69,674 12.174 57,500 69,674
THE EAST MANCHESTER COMMUNITY ASSOCIATION 23 Note5 to the accounts for the year ended 31st March 2025 4. Income from charitable activities Unreslricted Restricted Total Fund5 Total Funds Year Ended Year Ended Year Ended 31 March 31 March 31 MarGh 2025 2025 2024 Year Ended 31 March 2025 Deslilulion Support Service Income Sludenl Placement Fees Unreslricled grants.. The Big Life Factory International Garfield Weston Lloyds Bank Foundation Manchester Community Central Refugees & Mentors Oglesby Trust SalfoTd Community Sslford CVS 29th May 1969 Reslricled grants.. Awards for All Awards for AIIIBig Lottery Fund BBC Children in Need Brown & Patel Caritas Diocese of Manchester Community Organisation Cost of Living Fund Daksha Patel Grass Routes Just Psychology Manchester Active Manchester City Council Our Manchester Manchester City Council Cost of Living Manchester City Council HWF Manchester City Council Workclub Mancheslei City Council Gorton Sacred Heart Greater Manchester Culturally Appropfiale Fund ThAanchester Selll8ment Ogle5by Trust Refugee Aclion The Charity seice Thomas Wall Tlust Truslhouse 33,640 3,153 6,479 33,640 3,153 6.479 40,415 1.658 1.890 1,500 6,667 40,000 21,250 1,000 4,000 6,667 40,000 21,250 1,000 4,000 7,500 25,000 4,000 20,833 1,000 5,000 5,000 1,000 5.000 5,000 5,000 5.560 5.560 2,457 14,910 3.257 6,286 14.910 3,257 6,286 5.200 52,267 261 1,050 7.650 1,500 44,680 13,455 261 1,050 7,650 1,500 44.680 13,455 9,000 2.616 44,680 3.220 9,000 8,820 5,705 6,683 1.550 13,167 82,374 3.000 8,820 5,705 6,683 1,550 13,167 82.374 3,000 8,858 114,162 4,500 3.200 24,551 391,507 14.608 234,516 14,608 361,705 127,189
THE EAST MANCHESTER COMMUNITY ASSOCIATION 24 Note5 to the accounts for the year ended 31st March 2025 4. Incomg from charitable aetivities Previou5 reporting period Unrestrictèd Restricted Total Funds Year Ended Year Ended 31 March 31 March 2024 2024 Year Ended 31 March 2024 Deslilulion Support SeNice Income student Placement Fees Unreslricled grants.. The Big Life Garfield Weston Lloyds Bank Foundation Refugees & Mentors Oglesby Trust 29th May 1969 Restricted 9ranls'. Awards for AIIIBig Lollery Fund Caritas Diocese of Manchester Community Organisation C051 of Living Fund Just Psychology Manchester Active Manchester City Council Our Manchester Manchester City Council HWF Manchester City Council Workclub Greater Manchester Culturally Appropriate Fund Refugee Action The Charity Service Thomas Wall Trust Trusthouse 40,415 1,658 1,890 40,415 1,658 1.890 1,500 7,500 25,000 4,000 20,833 5,000 1,500 7,500 25,000 4.000 20,833 5,000 2,457 5,200 52,267 9,000 2.616 44.680 3,220 9,000 8,858 114,162 4,500 3,200 24,551 283,711 2,457 5,200 52,267 9,000 2.616 44,680 3.220 9,000 8,858 114,162 4,500 3,200 24,551 391,507 107,796
THE EAST MANCHESTER COMMUNITY ASSOCIATION 25 Notes to the accounts for the year ended 31st March 2025 5. Expenditure Asylum Seeker and Year Ended Year Ended Refugee 31 March 31 March Support 2025 2024 Expenditure on raising funds: Advert15ing and marketing Fundraising 115 875 990 115 875 990 118 118 Expendlture on charitable activitie5: Employment Costs RecrL5ilmenl Training Computer Costs Activity Costs Slaffin9 Costs Staff Supervision Volunteer Expenses Database Costs DBS Fees Bank Char9e5 Travel Expenses Destitution Cost5 Subscriptions Telephone Rent, Rates and Water Insurance Governance and Support Costs P051, Printing & Stationery Depreciation 290.441 1,314 1,880 2.577 53,669 2.253 360 7.652 290,441 1,314 1,880 2,577 53,669 2,253 360 7.652 260,580 1,169 695 4,079 39,405 1,552 93 5,376 64 27 364 43,725 512 2,885 15,807 1,834 2,673 5.006 1,330 434.373 435,363 64 27 364 43.725 512 2,885 15,807 1,834 2,673 5.006 1,330 434.373 435,363 292 50,324 192 3,027 14,109 1.835 2,909 3.367 658 390,502 390.620 Restricted fund5 Unrestricted funds 257,313 178,050 435,363 285,656 104.964 390,620
THE EAST MANCHESTER COMMUNITY ASSOCIATION 26 Notes to the accounts for the year ended 31st March 2025 6. Analysis of empenditure on charltable activitie5 As per note 5. 7. Allocation of governance and support costs The breakdown of 5UPPOrt Costs and how these were allocated between governance and other support Costs is shown below- General Support Governance 1,225 Total 2025 Basis of apportlonment 1,225 type of cost 1.448 type of cost 2,673 Accountancy Fee5 Payroll Bureau Fees 1,448 1,448 1.225 General Support Governance 1,212 Total 2024 Basls of apportionment 1.212 type of cost 1,697 type of cost 2,909 Accountancy Fees Payroll Bureau Fees 1,697 1.697 1.212 Analysis of Staff costs Year End&d Year Ended 31 March 31 March 2025 2024 Wa9es and Salaries Social Securily Costs Pension Costs 261,089 17,303 12,049 290,441 234,853 14,565 11.162 260,580 Charitable activities Support costs 290,441 260,580 290,441 260,580 The average number of employees during the year was 12. FTE 8.5 (previous y88r 11, FTE 7.11. The charity considers ils key management personnel comprises the Iruslees and Joint CEO'S. The lolal employment benefits, inclLJding employer Nl and pension contributions of the key management personnel were £52,876 {previous y&ar.' £50,534, including employer pension conlribulionsl. No employee has benefits in excess of £60,000 (previous year.. none). Staff costs do not include a value of the work undertaken by our 56 volunteers, of whom appoximately 80Qh have been asylum seekers themselves. 9. Independont Examlner Fees Year Ended Year Ended 31 Mar¢h 31 March 2025 2024 Independent examination fees 1,225 1,225 1.212 1,212
THE EAST MANCHESTER COMMUNITY ASSOCIATION 27 Notes to the accounts for the year ended 31st March 2025 10. Tangible Fixed Assets Fixtures, Computer Fittings and Equipment Equipment Total Cost At 1 April 2024 Additions Al 31 March 2025 8.968 2,693 5,081 7,774 11,661 5,081 16,742 8,968 Depreciation Al l April 2024 Charge for Year At 31 March 2025 8,655 313 8,968 2,693 1,017 3,710 11,348 1,330 12,678 NET BOOK VALUE At 31 March 2025 4,064 4,064 313 At 31 March 2024 313 11. Analysi5 Qf debtors 2025 2024 Debtors Prepayments 7,715 1,153 8,868 9,648 1,093 10,741 Debtors and prepayments related to restricted funds £30012024-. £3731 and unrestricted funds £8,56812024: £10,368). 12. Creditors: amount5 falling due within one year 2025 2024 Creditors Short-lemi compensaled ab5en¢es (holiday payl Other creditors and accruals Deferred income Taxation and social security costs 1,073 1,249 37,312 3.494 1,225 4.167 89 8,983 39,634 13. Deferred income Deferred income comprised grants relating lo a future period. Balance as at 1 April 2024 Amount released lo income earned from charitable activities Amount deferred in year Balance al 3fj March 2025 4.167 14,1671 37,312 37,312
THE EAST MANCHESTER COMMUNITY ASSOCIATION 28 Notes to the accounts for the year ended 31st March 2025 14. Analysls of charitable funds Analysis of movements in unrestricted funds Balance at 1 April 2024 Incomlng Resources Resources Expended Balance at 31 March 2025 Transfers General Fund Designated Fund 230,488 52,500 282,988 196.859 1178.0501 12,5871 1,449 11,1381 246.710 53,949 300,659 196,859 1178,0501 Previous reporting period Balance at 1 April 2023 Incoming Resources Resources Expended Balance at 31 March 2024 Transfers General Fund Designated Fund 163,932 43,632 207,564 184,473 {104,964) 112,9531 8,868 (4,085) 230,488 52,500 282,988 184.473 {104,9641 Name of unrestrlcted fund.. Genera5 Fund Desi9naled Fund Description, nature and purpose of the fund The "free reserves" after allowing foT all designated fund5 For future redundancy costs Analysis of movements in restricted funds Balance at 1 April 2024 Incoming Resources Resources Expended Balance at 31 March 2025 Transfer5 Community Organisalion Cost of Living Fund Caritas Diocese of Manchester Brown & Patel BBC Children in Need Awards for All Daksha Patel Grass Routes Just Psyehology Manchester Aclive Manchester City Council Our Manchester Manchester City Council Cost of Living Manche51&r City Council HWF Manchester City Council Workclub Manchester City Council Gorton Sacred Heart Greater Manchester Culturally Appropriate Fund Manchester Selllement Refugee Action The Charity Service Thomas Wall Trust TruslhoLJse Oglesby Trust 3,170 13,170) 16,2861 13,2571 18,9581 14,858} 12611 11,870} (7,6501 11.8511 145,117) {13.4551 (1,5381 {9.1491 14,9331 110,943) 11.5501 183,620) 15,1241 11,9951 125,3041 116.6241 1257,313) 6.286 3,257 14.910 5,560 261 1,050 7,650 1,500 44,680 13,455 5.952 902 820 351 437 1,538 329 8,820 5.705 6,683 1,550 82,374 3.000 772 3,942 318 1.246 3,691 1,995 13,343 3,396 33,438 1.567 14,608 13.167 234,516 2,647 1611 11,779 1,138
THE EAST MANCHESTER COMMUNITY ASSOCIATION 29 Notes to the accounts for the year ended 31st March 2025 14. Analysls of charltable funds Analysls of movements in r&strlcted funds Previou5 reporting period Balance at 1 April 2023 Incoming Resources Resources Expended Balance at 31 March 2024 Transfers Manchester Active Awards for AIIIBig Loltery Fund Cafltas Diocese of Manchester Community Organisation Cost of Living Fund Just Psychology Manchester Active Manchester City Council Our Manchester Manchester City Council HWF Manchester City Council Workclub Manchester City Council First 1000 Day5 Manchester City Council CV WB Fund Mancheslef Work Club Greater Manchester Culturally Appropriate Fund Postcode Lollery Refugee Action Soil Association Refugee Action Spirit of Manchester The Barrow Cadbury Trust The Charity Service Thomas Wall Trust Truslhouse Oglesby Trust 2,457 5.200 52,267 9.000 2,816 44,680 3.220 9,000 {2.4571 15.200} {49,097) 19,3081 12,2651 144,2431 {1.6821 18,6711 3,170 308 351 437 1,538 329 {5521 225 552 1225} 1131 {6.7141 19,6991 1,798 9,694 1,246 209 8,858 3,942 1.246 12091 {114,1621 11,0001 1371 18231 11,2051 111,2081 117.4371 1285.6561 114,162 1,000 37 14 4,500 3,200 24,551 3.691 1,995 13,343 3,396 33,438 17.613 31,298 3,220 4,085 283,711 Name of restricted fund- Community Organisation Cost of Living Fund Caritas Diocese of Manchester Brown & Patel BBC Children in Need Awards for All Daksha Patel Grass Routes lust Psychology Manchester Active Manchester City Council Our Manchester Manchester City Council C05t of Living Manchester City Council HWF Manchester City Council Workclub Manchester City Council Gorton Sacred Heart Greater Manchester Culturally Appropriate Fund Manchester Settlement Refugee Action The Charity Service Thomas Wall Trust Trusthouse Ogle5by Trust Description, nature and purpose of the fund for core eos15 for the contingency accommodation co-ordinator for art projects, exploring and talking about plants with displaced people lo support Early Years selling the creche for a digital inclusion project foT art projects, exploring and talking about plants with displaced people for well-being movement and mental health for farnily reunio for Slay and Play groups for activities and placements lo support specialist advice for walking group for workclub lo support the delivery of Mama and toddler group for mental health groups foT Stay and Play groups for core costs for volunteer expenses for employability course for family reunion and Mama and baby group for core funding
THE EAST MANCHESTER COMMUNITY ASSOCIATION 30 Notes to the accounts for the year ended 31st March 2025 15. Analysls of net assets between funds Unrestricted Designated funds funds Restricted funds Total 2025 Tangiblè fixed assets Cash at bank and in hand Other nel Cufrent asselsllliabililiesl Total 4,064 252,233 19,5871 246,710 4,064 339,140 130,7661 312,438 53.949 32.958 (21,1791 11,779 53.949 Previous reporting period Unrestricted Designated funds funds Restricted funds Total 2024 Tangible fixed assets Cash al bank and in hand Other net current asselsllliabililiesl Total 313 228.790 1,385 230,488 313 314,355 1,758 316,426 52,500 33,065 373 33,438 52,500 16. Flnanclal Instruments The charity only has financial assets and liabilities of 3 kind that qualify as basi¢ financial in51rumen15. Basic financial instruments are initially recognised on a transaction value and subsequently measured al their settlement value with Ihe exception of bank loans which are subsequently measured al an amortised cost using the effective interest method.