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2024-07-31-accounts

COMMUNITY ON SOLID GROUND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2024

Registered Charity No. 1139378 Company Registration No. 07328036

COMMUNITY ON SOLID GROUND

INDEX

PAGE NUMBER
1 - 8
9
10
11
12
10 - 24		 CONTENTS
TRUSTEES ANNUAL REPORT
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
STATEMENT OF CASH FLOWS
NOTES TO THE ACCOUNTS

1

COMMUNITY ON SOLID GROUND

Report of the trustees for the year ended 31[st] July 2024

The trustees present their annual directors’ report and financial statements of the charity for the year ended 31[st] July 2024 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

Objectives and activities

The charity’s objects (“Objects) are specifically restricted to the following:

(a) advancing in life and helping young people by developing their skills, capacities, and capabilities to enable them to participate in society as independent, mature, and responsible individuals.

(b) Advancing education.

(d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances: with a view to improving the conditions of life of such persons.

The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.

Directors’ Report 2023/24

Community on Solid Ground (COSG)

During the 2023/24 financial year, Community on Solid Ground continued its mission to empower young people, support families, and strengthen local communities across Manchester. Our work has grown significantly in both reach and impact, thanks to strategic partnerships, passionate staff, and ongoing community trust.

Our Vision

COSG remains a dynamic and inclusive charity that provides safe spaces, trusted relationships, and high-quality youth and community services. We focus on education, physical and mental wellbeing, social development, employability, and community cohesion.

Key Partnerships & Sector Engagement

We’ve proudly represented the youth and sports sector at a range of influential forums, including:

2

COMMUNITY ON SOLID GROUND

Through these platforms, COSG continues to advocate for investment in grassroots youth work and help shape policies that affect the city’s young people.

Youth Development & Leadership

In partnership with Manchester City Council and the National Youth Agency, we have enrolled local young people into accredited Youth Work Practice training courses. These courses, along with leadership development opportunities, help build the youth workforce of tomorrow.

We offer a variety of nationally recognised qualifications, including:

Young people are encouraged to gain practical experience through volunteering and peer mentoring.

Core Youth Activities & Programmes

Open Access Youth Provision

Weekly sessions for 8–11 and 12–18-year-olds offering:

We also offer residential experiences across the UK. This year, a group visited North Wales to enjoy water sports, quad biking, and team-building activities.

All members are encouraged to participate actively in club life and to give back to the wider community.

3

COMMUNITY ON SOLID GROUND

Urban Streetz – Manchester’s Premier Street Sports Project

Now in its 12th year, Urban Streetz remains one of South Manchester’s biggest youth football and mentoring projects. Every Friday, 60–80 young people from over 17 local wards take part in high-energy 5-a-side tournaments alongside:

Since its launch, Urban Streetz has engaged more than 3,800 young people, becoming a trusted space for growth, connection, and opportunity.

Weekend Vibes Youth Sessions

An engaging, safe alternative to the streets featuring:

Holiday Activities and Food (HAF) Programme

We run free holiday clubs and provide nutritious meals to eligible children during Christmas, Easter, and summer breaks.

Each session includes:

Residential Trips

These life-enhancing experiences help build independence, confidence, and resilience. Recent trips include Edale (Peak District) and Pro Adventure (North Wales), with activities like:

Inspirational Talks & Role Models

Guest speakers help our young people dream big. Past guests include:

These sessions instil self-belief and open doors to ambition.

4

COMMUNITY ON SOLID GROUND

Education, Employability & Life Skills

Digital Inclusion Project

We’ve distributed laptops, tablets, and phones to ensure digital access for education and job searches. Support also includes:

Employability Support Programme

Our tailored 1-to-1 guidance helps young people transition into work with confidence. Services include:

Sport & Fitness

YSG Gym, Health & Fitness Suite

Our well-equipped community gym supports all fitness levels, offering:

Fitness is integrated across our youth provision and adult programmes to promote lifelong wellbeing.

Community Engagement & Events

Annual Sports Festival

Our flagship event unites over 200 young people from across Manchester in a day of football, friendship, and pride—with local leaders, parents, and partners attending.

Capacity Building & Sector Support

We support grassroots organisations across Greater Manchester through:

Future Planning & Capital Development

We are delighted to have received planning permission to build a new Playzone at our site. This exciting development represents a major milestone in our ongoing commitment to the local community, providing a vibrant new space for children, families, and residents to enjoy. In parallel, we are working closely with architects, engineers, and planners to develop ambitious plans for the expansion of our Health & Fitness Suite and Community and Activity

5

COMMUNITY ON SOLID GROUND

Hall. This investment in infrastructure will significantly enhance our capacity to serve more residents, youth, and community groups for years to come.

In Summary

Community on Solid Ground continues to be a hub of positivity, growth, and inclusion. From afterschool clubs and holiday camps to employment training and intergenerational health sessions, our work creates lasting change—one young person, one family, and one neighbourhood at a time.

We are grateful to our funders, partners, trustees, volunteers, and the communities we serve for making this another impactful year.

A review of our achievements and performance

Community on Solid Ground has continued to deliver a wide range of high-quality services and activities, responding dynamically to the needs of our community. Throughout the year, we have strengthened our partnerships with local authorities, schools, and national organisations to ensure our programmes remain accessible, inclusive, and impactful.

Despite ongoing social and economic pressures affecting many families, we have expanded our youth, sport, education, and wellbeing provision—demonstrating our resilience, adaptability, and commitment to excellence. Our ability to reach and positively engage young people and vulnerable groups across Manchester is a testament to the dedication of our team, the strength of our networks, and the trust placed in us by the communities we serve.

Financial review

The attached financial statements show the current state of the finances which the Committee considers to be satisfactory. The Committee is working hard to secure more substantial funding for current and future projects.

Investment powers and policy

Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent in the short term so there are few funds for any longer-term investment.

Reserves policy and going concern.

The balance held in unrestricted reserves on 31[st] July 2024 was -£22,991 of which -£24,971 are free reserves, after allowing for funds tied up in tangible fixed assets.

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.

The Charity's main source of income is grants and fees. 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.

6

COMMUNITY ON SOLID GROUND

Risk management

The trustees have conducted a review of the major risks to which the charity is exposed, and systems have been established to mitigate those risks.

Plans for Future Periods

The charity plans continuing the activities outlined above in the forthcoming years subject to satisfactory funding arrangements.

We have received planning permission to build a new PlayZone at our site. This exciting development represents a major milestone in our ongoing commitment to the local community, providing a vibrant new space for children, families, and residents to enjoy.

In parallel, we are working closely with architects, engineers, and planners to develop ambitious plans for the expansion of our Health & Fitness Suite and Community and Activity Hall. This investment in infrastructure will significantly enhance our capacity to serve more residents, youth, and community groups for years to come.

Structure, governance, and management

Community on Solid Ground is a company limited by guarantee governed by its Memorandum and Articles of Association dated 9/11/2010. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 20/12/2010.

Appointment of trustees

As set out in the Articles of Association trustees are elected annually by the members of the charitable company attending the Annual General meeting.

Trustee induction and training

New trustees are usually familiar with the work of the charity as a result of either their work history being within a member organisation or as a volunteer. In addition, new trustees familiarise themselves with the roles and responsibilities of trustees as set out by the Charity Commission.

Organisation

The charity is governed by a dedicated Board of Trustees, who are responsible for its overall strategic direction, governance, and compliance. The Board typically meets on a quarterly basis to oversee progress, review performance, and ensure alignment with the charity’s mission and values.

To lead the organisation’s day-to-day operations, a self-employed Chief Executive Officer (CEO) is appointed by the trustees. The CEO is responsible for driving strategic development, expanding and delivering services and programmes, generating income, and ensuring the effective and efficient management of the charity’s activities.

7

COMMUNITY ON SOLID GROUND

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. This is disclosed in note 2 to the accounts.

Reference and administrative information

Charity Name: Community on Solid Ground Charity Number: 1139378 Company Registration Number: 07328036

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees and Directors

Mrs Y Dar Chair of Trustees Mr Y Hageg Treasurer Mr Q Iqbal Mr M Araf Mr N Ahmed Mr A Mohamed (resigned October 2024)

Ms C Clavering Company Secretary

Chief Executive Officer - CEO

Majid Dar

Registered Office

Manley Park Community Centre York Avenue Manchester M16 0AS

Independent Examiners

Hilton Jones Chartered Certified Accountants Hollinwood Business Centre Albert Street Oldham OL8 3QL

8

COMMUNITY ON SOLID GROUND

Bankers

Co-operative Bank 1 Balloon Street Manchester M60 4EP

Trustees’ responsibilities in relation to the financial statements

The charity trustees (who are also the directors of Community on Solid Ground for the purposes of company law) are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for 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

Yasmine Dar

Mrs Y Dar Chair

Date: 11[th] June 2025

9

Independent examiner’s report to the trustees of COMMUNITY ON SOLID GROUND

I report on the accounts of the company for the year ended 31[st] July 2024, which are set out on pages 9 to 24.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

(1) which gives me reasonable cause to believe that in any material respect the requirements

(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

J Hilton-Jones Hilton Jones Limited t/as Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL

Date: 11[th] June 2025

COMMUNITY ON SOLID GROUND

10

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2024 (INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Further Details
Income from:
Donations and legacies
(3)
Charitable Activities
(4)
Other Trading Activities
(5)
Total
Expenditure on:
Raising Funds
(6)
Charitable Activities
(6)
Other
(6)
Total
Net income/(expenditure)
Transfers between funds
(17)
Net movement in funds
Reconciliation of funds
Total funds brought forward
(17)
Total funds carried forward
(17)		 Total Funds
Total Funds
Unrestricted
Funds
Restricted
Funds
Year Ended
31 July 2024
Year Ended 31
July 2023
£
£
£
£
4,950
-
4,950
1,812
-
196,580
196,580
262,357
23,157
-
23,157
10,543
28,107
196,580
224,687
274,712
5,011
3,023
8,034
8,285
(3,541)
232,608
229,067
223,926
-
-
-
-
1,470
235,631
237,101
232,211
.
26,637
(39,051)
(12,414)
42,501
(20,750)
20,750
-
-
5,887
(18,301)
(12,414)
42,501
(28,878)
319,178
290,300
247,799
(22,991)
300,877
277,886
290,300

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 10 to 21 form part of these accounts.

COMMUNITY ON SOLID GROUND

11

BALANCE SHEET AS AT 31 JULY 2024

Company Registration Number: 07328036

Notes
Fixed assets:
Tangible assets
(11)
Total fixed assets
Current assets:
Stocks
(12)
Debtors
(13)
Cash at Bank & in Hand
Total current assets
Liabilities:
Creditors: Amounts falling due within one year
(15)
Net current assets or liabilities
Total assets less current liabilities
Creditors: Amounts falling due after more than one year
(16)
Provisions for liabilities
Total net assets or liabilities
The funds of the charity:
Restricted income funds
(17)
Unrestricted income funds
(17)
Total charity funds		 2024
2023
£
£
163,137
198,502
163,137
198,502
-
-
29,071
42,493
140,610
89,328
169,681
131,821
54,932
40,023
114,749
91,798
277,886
290,300
-
-
277,886
290,300
300,877
319,178
(22,991)
(28,878)
277,886
290,300

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year; and the directors acknowledge their responsibilities for: - complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

Approved by the trustees on 11th June 2025

Mrs Y Dar Chair

The notes on pages 10 to 21 form part of these accounts.

COMMUNITY ON SOLID GROUND

12

Statement of Cash Flows for the year ending 31 July 2024

Reconciliation of net movement in funds to net cash flow from operating activities

Reconciliation of net movement in funds to net cash flow from operating activities
Net movement in funds
Add back depreciation
Decrease/(increase) in stocks
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
Cash flows from investment activities:
Interest
Purchase of fixed assets
Net cash provided by investing activities
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward		 Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
(12,414)
42,501
41,196
40,232
-
-
13,422
(27,737)
14,909
(48,747)
57,113
6,249
-
-
(5,831)
(176,591)
(5,831)
(176,591)
51,282
(170,342)
89,328
259,670
140,610
89,328

COMMUNITY ON SOLID GROUND

13

Notes to the accounts for the year ended 31st July 2024

1. Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised 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 Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 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's ability to continue as a going concern.

(b) Reconciliation with previous Generally Accepted Accounting Practice

In preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102, a restatement of comparative items was needed. No restatements were required.

(c) 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 40 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 disclosed in note 17.

(d) Income recognition

All income is 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 deferred and not recognised 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 is 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 dividend has been declared and notification has been received of the dividend due.

(e) Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is 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 expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (g) below.

(f) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(g) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs 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 activities have been apportioned based on type of expense.

The allocation of support and governance costs is analysed in note 8.

(h) Costs of raising funds

The costs of raising funds consists of events, publicity and sponsorship.

COMMUNITY ON SOLID GROUND

14

Notes to the accounts for the year ended 31st July 2024

(i) Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

(j) Tangible fixed assets and depreciation

All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:

Computers 33.33% on cost
Equipment 25% on cost
Improvements to Leased Premises 25% on cost

(k) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as 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 losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(l) Pensions

The charity currently does not administer contributions to a pension scheme.

(l) 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 discounts due.

(m) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2023: £nil). Expenses paid to the trustees in the year totalled £nil (2023: £nil).

Majid Dar, the brother of director Y Dar, receives self-employment payments as the Operations Manager.

3. Donations and Legacies

3. Donations and Legacies
Donations
Previous reporting period
Donations		 Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
July 2024
Year Ended
31 July 2024
Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
£
£
4,950
-
4,950
1,812
4,950
-
4,950
1,812
Unrestricted
Restricted
Total Funds
Year Ended 31
July 2023
Year Ended
31 July 2023
Year Ended
31 July 2023
£
£
£
1,812
-
1,812
1,812
-
1,812

COMMUNITY ON SOLID GROUND

15

Notes to the accounts for the year ended 31st July 2024

4. Income from charitable activities

4. Income from charitable activities
Restricted and unrestricted grants:
BBC Children in Need 5593
Clothworkers Trust
Garfield Weston
We Love MCR Friday Urban Street 2024
Manchester Active Breaking Boundaries
Manchester Active Easter 2024
Manchester Active Easter HAF
Manchester Active Spring 2024
Manchester Active Spring
Manchester Active October Half Term
Manchester Active February Half Term 2023
Manchester Active February Half Term 2024
Manchester Active Equipment
Manchester Active Big Life Gym Project
Manchester Active HAF Christmas Playscheme 2023
Manchester City Council HAF Summer
Manchester City Council Playscheme
Manchester City Council Youth and Play
Manchester City Council Youth Bank Project
Manchester City Council VCSE
One Manchester
PTC Programmes
Sported Barclays		 Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
July 2024
Year Ended
31 July 2024
Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
£
£
-
28,240
28,240
56,277
-
-
-
50,000
-
-
-
25,000
-
3,920
3,920
-
-
-
-
1,750
-
11,193
11,193
-
-
-
-
14,400
-
5,486
5,486
-
-
-
-
3,470
-
-
-
3,000
-
-
-
3,433
-
3,911
3,911
-
-
-
-
410
-
6,375
6,375
-
-
5,600
5,600
-
-
35,200
35,200
14,384
-
-
-
4,400
-
64,655
64,655
33,333
-
30,000
30,000
30,000
-
2,000
2,000
10,000
-
-
-
2,000
-
-
-
10,000
-
-
-
500
-
196,580
196,580
262,357

COMMUNITY ON SOLID GROUND

16

Notes to the accounts for the year ended 31st July 2024

4. Income from charitable activities

Previous reporting period

Restricted and unrestricted grants:
BBC Children in Need 5593
Clothworkers Trust
Garfield Weston
Manchester Active Breaking Boundaries
Manchester Active Easter HAF
Manchester Active Spring
Manchester Active October Half Term
Manchester Active February Half Term 2023
Manchester Active Equipment
Manchester City Council HAF Summer
Manchester City Council Playscheme
Manchester City Council Youth and Play
Manchester City Council Youth Bank Project
Manchester City Council VCSE
One Manchester
PTC Programmes
Sported Barclays		 Unrestricted
Restricted
Total Funds
Year Ended 31
July 2023
Year Ended
31 July 2023
Year Ended
31 July 2023
£
£
£
-
56,277
56,277
-
50,000
50,000
-
25,000
25,000
-
1,750
1,750
-
14,400
14,400
-
3,470
3,470
-
3,000
3,000
-
3,433
3,433
-
410
410
-
14,384
14,384
-
4,400
4,400
-
33,333
33,333
-
30,000
30,000
-
10,000
10,000
2,000
-
2,000
-
10,000
10,000
-
500
500
2,000
260,357
262,357

5. Income from other trading activities

Rental income
Fee Income
Membership Fees
Fundraising Events		 Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
July 2024
Year Ended
31 July 2024
Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
£
£
-
-
-
250
950
-
950
4,650
22,207
-
22,207
5,643
-
-
-
-
23,157
-
23,157
10,543

Previous reporting period

Previous reporting period
Rental income
Fee Income
Membership Fees		 Unrestricted
Restricted
Total Funds
Year Ended 31
July 2023
Year Ended
31 July 2023
Year Ended
31 July 2023
£
£
£
250
-
250
4,650
4,650
5,643
-
5,643
10,543
-
10,543

COMMUNITY ON SOLID GROUND

17

Notes to the accounts for the year ended 31st July 2024

6. Expenditure

Expenditure on raising funds:
Event costs
Advertising and marketing
Accreditation Fees
Expenditure on charitable activities:
Employment Costs
Subscriptions
Training
Repairs
Sessional Workers
Consultancy
DBS Checks
Resources
Volunteer Expenses
Bad Debts
Cleaning
Interest Payable
Software
Refreshments
Travel Costs
Minor Equipment
Telephone & Internet
PPE Equipment
Rent & Venue Hire
Insurance
Governance and Support Costs
Post, Printing & Stationery
Depreciation
Other expenditure:
Miscellaneous
Restricted funds
Unrestricted funds		 Youth and
Community
Activities
£
7,441
577
16		 Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
7,441
7,231
577
993
16
61
8,034 8,034
8,285
104,708
548
70
3,108
44,100
800
-
34
-
-
185
-
523
3,815
2,481
972
1,160
-
16,975
897
6,906
589
41,196		 104,708
85,334
548
247
70
2,522
3,108
3,073
44,100
42,300
800
10,400
-
247
34
3,142
-
13
-
-
185
568
-
219
523
434
3,815
5,643
2,481
3,077
972
5,839
1,160
876
-
32
16,975
9,075
897
993
6,906
9,111
589
549
41,196
40,232
229,067 229,067
223,926
- -
-
- -
-
237,101 237,101
232,211
235,631
222,477
1,470
9,734
237,101
232,211

COMMUNITY ON SOLID GROUND

18

Notes to the accounts for the year ended 31st July 2024

  1. Analysis of expenditure on charitable activities As per note 6.

8. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below:

Accountancy Fees
Penalties
Professional Fees
Payroll Bureau Fees
Previous reporting period
Accountancy Fees
Penalties
Professional Fees
Payroll Bureau Fees		 General Support
Governance
Total 2024
-
1,600
1,600
type of expense
750
-
750
type of expense
2,564
-
2,564
type of expense
1,992
-
1,992
type of expense
5,306
1,600
6,906
General Support
Governance
Total 2023
-
1,530
1,530
type of expense
750
-
750
type of expense
5,681
-
5,681
type of expense
1,150
-
1,150
type of expense
7,581
1,530
9,111
Basis of apportionment
Basis of apportionment

9. Analysis of staff costs

9. Analysis of staff costs
Wages and Salaries
Social Security Costs
Pension Costs
Charitable activities
Support costs		 Year Ended
31 July 2024
Year Ended
31 July 2023
£
£
104,316
85,080
392
254
-
-
104,708
85,334
104,708
85,334
-
-
104,708
85,334

The average number of employees during the year was 16 (previous year: 11).

The charity considers its key management personnel comprises the trustees and self-employed Operations Manager. The total costs of the key management personnel were £43,200 (previous year: £42,300).

No employee has benefits in excess of £60,000 (previous year: none).

10. Independent Examiner Fees

Independent examination fees

Year Ended Year Ended
31 July 2024 31 July 2023
£ £
1,600 1,530
1,600 1,530

COMMUNITY ON SOLID GROUND

19

Notes to the accounts for the year ended 31st July 2024

11. Tangible Fixed Assets

Cost
At 1 August 2023
Additions
At 31 July 2024
Depreciation
At 1 August 2023
Charge for Year
At 31 July 2024
NET BOOK VALUE
At 31 July 2024
At 31 July 2023		 Improvements
to Leased
Premises
Equipment
Computers
Total
£
£
£
£
166,712
92,808
7,700
267,220
-
5,831
-
5,831
166,712
98,639
7,700
273,051
20,235
40,783
7,700
68,718
16,139
25,057
-
41,196
36,374
65,840
7,700
109,914
130,338
32,799
-
163,137
146,477
52,025
-
198,502

12. Stocks

The charity does not hold stocks of any items.

13. Analysis of debtors

13. Analysis of debtors
Debtors
Prepayments		 2024
2023
£
£
21,748
35,760
7,323
6,733
29,071
42,493

Debtors and prepayments relates to restricted funds £29,071 (2023: £42,343) and unrestricted funds £nil (2023: £150).

14. Creditors: amounts falling due within one year

Creditors
Overspent Cash
Short-term compensated absences (holiday pay)
Other creditors and accruals
Deferred income
15. Deferred income
Deferred income comprises grants received in advance for the next financial year
Balance as at 1 August 2023
Amount released to income earned from charitable activities
Amount deferred in year
Balance at 31 July 2024
16. Creditors: amounts falling due after more than one year
Provisions for liabilities		 2024
2023
£
£
7,755
3,006
1,741
287
-
-
1,940
1,530
43,496
35,200
54,932
40,023
35,200
(35,200)
43,496
43,496
2024
2023
£
£
-
-
-
-

COMMUNITY ON SOLID GROUND

20

Notes to the accounts for the year ended 31st July 2024

17. Analysis of charitable funds

Analysis of movements in unrestricted funds

Analysis of movements in unrestricted funds
General Fund
Previous reporting period
General Fund
Name of unrestricted fund:
General Fund		 Balance at 1
August 2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
July 2024
£
£
£
£
£
(28,878)
28,107
(1,470)
(20,750)
(22,991)
(28,878)
28,107
(1,470)
(20,750)
(22,991)
Balance at 1
August 2022
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
July 2023
£
£
£
£
£
47,191
14,355
(9,734)
(80,690)
(28,878)
47,191
14,355
(9,734)
(80,690)
(28,878)
Description, nature and purpose of the fund
The "free reserves"

COMMUNITY ON SOLID GROUND

21

Notes to the accounts for the year ended 31st July 2024

17. Analysis of charitable funds

Analysis of movements in restricted funds

Analysis of movements in restricted funds
MCC Playscheme
We Love MCR Friday Urban Street 2024
MCC/NIF Neighbourhood Service
Asian Sports Foundation
BBC Children in Need
BBC Children in Need 5593
CCLORS
Clothworkers Trust
DCMS
Julia & Hans Rausing Trust
Garfield Weston
Manchester Active Breaking Boundaries
Manchester Active Easter 2024
Manchester Active Easter Holiday
Manchester Active Easter HAF
Manchester Active Spring 2024
Manchester Active Spring
Manchester Active February Half Term 2024
Manchester Active February Half Term 2023
Manchester Active Equipment
Manchester Active Half Term
Manchester Active Big Life Gym Project
Manchester Active HAF Christmas Playscheme 2023
Manchester City Council Covid Grant
Manchester City Council HAF Summer 2024
Manchester City Council HAF
Manchester City Council HAF Summer
Manchester City Council Youth and Play
Manchester City Council Youth Bank Project
Manchester City Council VCSE
Power to Change
Sported
Street Games UK
Young Manchester HAF
Youth Sports Trust
Neighbourhood Service Men's Club
Sporting Equals
Big Lottery Fund - RC
Manley Park Primary School
MCC NIF Drop In		 Balance at 1
August 2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
July 2024
£
£
£
£
£
1,587
-
(2,012)
425
-
-
3,920
(3,921)
1
-
679
-
(757)
78
-
1,244
-
(1,513)
269
-
1,513
-
(1,546)
33
-
21,616
28,240
(32,384)
-
17,472
135
-
(270)
135
-
110,251
-
(39,332)
-
70,919
57,114
-
(18,137)
-
38,977
10,661
-
(12,403)
1,742
-
8,663
-
(9,326)
663
-
928
-
(928)
-
-
-
11,193
(307)
-
10,886
3,179
-
(3,179)
-
-
12,384
-
(4,978)
-
7,406
5,486
(958)
-
4,528
2
-
-
-
2
3,911
(881)
-
3,030
1,784
-
(2,161)
377
-
2,221
-
(16,713)
16,502
2,010
386
-
(386)
-
-
-
6,375
(6,086)
-
289
-
5,600
(4,251)
-
1,349
11
-
(11)
-
-
35,200
(4,065)
-
31,135
3,216
-
(3,167)
-
49
323
-
(323)
-
-
30,572
64,655
(32,184)
-
63,043
21,644
30,000
(11,636)
-
40,008
8,019
2,000
(2,786)
-
7,233
8,213
-
(7,611)
-
602
4,783
-
(4,783)
-
-
1,789
-
(1,676)
-
113
823
-
(778)
-
45
7
-
-
-
7
1,668
-
-
-
1,668
452
-
(346)
-
106
525
-
(1,050)
525
-
2,747
-
(2,747)
-
-
39
-
(39)
-
-
319,178
196,580
(235,631)
20,750
300,877

COMMUNITY ON SOLID GROUND

22

Notes to the accounts for the year ended 31st July 2024

17. Analysis of charitable funds

Analysis of movements in restricted funds

Previous reporting period

MCC Playscheme
MCC RE
MCC/NIF Neighbourhood Service
GMCC
Arawak Walton Housing Junior Football
Asian Sports Foundation
Awards for All
BBC Children in Need
BBC Children in Need Next Steps
BBC Children in Need 5593
CCLORS
Clothworkers Trust
DCMS
Greater Manchester Police Fund
Julia & Hans Rausing Trust
Garfield Weston
Manchester Active
Manchester Active Breaking Boundaries
Manchester Active Easter Holiday
Manchester Active Easter HAF
Manchester Active Spring
Manchester Active February Half Term 2023
Manchester Active Equipment
Manchester Active Half Term
Manchester Active Holiday Activities Autumn
Manchester City Council Covid Grant
Manchester City Council HAF
Manchester City Council HAF Summer
Manchester City Council Playscheme
Manchester City Council Youth and Play
Manchester City Council Youth Bank Project
Manchester City Council VCSE
Neighbourhood Investment Fund
MU Foundation Street Reds
Awards for All
Power to Change
Sported
Sported Barclays
Street Games UK
Whalley Range Youth Association
Young Manchester
Young Manchester HAF
Youth Sports Trust
Neighbourhood Service Men's Club
Neighbourhood Service NIF Away Day
Sporting Equals
Big Lottery Fund - RC
Tudor Trust
Manley Park Primary School
GMP
MCC NIF The Sporting Talent
MCC Urban Sports
MCC NIF Drop In
Heritage Lottery Fund - Big Fat Asian Wedding		 Balance at 1
August 2022
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
July 2023
£
£
£
£
£
1,197
4,400
(4,010)
-
1,587
3
-
(3)
-
-
567
-
(1,245)
1,357
679
2
-
(2)
-
-
2,281
-
(2,281)
-
-
2,693
-
(1,449)
-
1,244
3,818
-
(3,866)
48
-
9,922
-
(8,409)
-
1,513
(218)
-
(414)
632
-
(3,315)
56,277
(31,346)
-
21,616
(254)
-
-
389
135
94,487
50,000
(38,811)
4,575
110,251
31,689
-
(18,637)
44,062
57,114
50
-
(50)
-
-
12,617
-
(14,826)
12,870
10,661
-
25,000
(16,337)
-
8,663
200
-
(200)
-
-
-
1,750
(822)
-
928
3,179
-
-
-
3,179
-
14,400
(2,016)
-
12,384
-
3,470
(3,468)
-
2
-
3,433
(1,649)
-
1,784
-
410
(5,344)
7,155
2,221
1,568
3,000
(4,182)
-
386
1,461
-
(1,461)
-
-
1,487
-
(1,476)
-
11
2,090
14,384
(13,258)
-
3,216
93
-
(698)
928
323
(3,690)
-
-
3,690
-
13,545
33,333
(16,306)
-
30,572
-
30,000
(8,356)
-
21,644
-
10,000
(1,981)
-
8,019
985
-
(1,125)
140
-
(105)
-
-
105
-
11
-
(11)
-
-
3,323
10,000
(5,110)
-
8,213
4,922
500
(639)
-
4,783
(164)
-
-
164
-
4,950
-
(3,161)
-
1,789
23
-
(23)
-
-
4,814
-
(4,814)
-
-
1,226
-
(403)
-
823
543
-
(536)
-
7
1,668
-
-
-
1,668
47
-
(47)
-
-
898
-
(446)
-
452
(525)
-
(525)
1,575
525
1
-
(1)
-
-
1,331
-
(1,584)
3,000
2,747
6
-
(6)
-
-
14
-
(14)
-
-
977
-
(977)
-
-
39
-
-
-
39
152
-
(152)
-
-
200,608
260,357
(222,477)
80,690
319,178

COMMUNITY ON SOLID GROUND

23

Notes to the accounts for the year ended 31st July 2024

17. Analysis of charitable funds

Analysis of movements in restricted funds

Name of restricted fund:

Description, nature and purpose of the fund

MCC Playscheme open access Playscheme We Love MCR Friday Urban Street 2024 for activities for young people MCC/NIF Neighbourhood Service for coaching sessions/venue hire Asian Sports Foundation for core costs/activities BBC Children in Need for sports leadership and youth engagement BBC Children in Need 5593 for mentoring service CCLORS for core costs Clothworkers Trust for capital project/gym DCMS for capital - astro turf/equipment Julia & Hans Rausing Trust for core costs, consultancy and equipment Garfield Weston for core costs Manchester Active Breaking Boundaries for cricket activities Manchester Active Easter 2024 for holiday activities Manchester Active Easter Holiday for sports development Manchester Active Easter HAF for holiday activities Manchester Active Spring 2024 for holiday activities Manchester Active Spring for holiday activities Manchester Active February Half Term 2024 for holiday activities Manchester Active February Half Term 2023 for holiday activities Manchester Active Equipment for holiday play equipment Manchester Active Half Term for holiday activities Manchester Active Big Life Gym Project for old people gym activities Manchester Active HAF Christmas Playscheme 2023 for holiday activities Manchester City Council Covid Grant for core costs Manchester City Council HAF Summer 2024 for summer activities Manchester City Council HAF for holiday playschemes Manchester City Council HAF Summer for summer activities Manchester City Council Youth and Play for youth empowerment activities Manchester City Council Youth Bank Project for activities, distribution, and trips Manchester City Council VCSE for equipment and centre costs Power to Change for core costs Sported for sports leadership training Street Games UK for sports development Young Manchester HAF for holiday scheme costs Youth Sports Trust for staff and venue hire Neighbourhood Service Men's Club weekly social for the senior men of the community Sporting Equals staff development Big Lottery Fund - RC for inspiring and motivation Manley Park Primary School for after-school athletics MCC NIF Drop In for community advice centre

COMMUNITY ON SOLID GROUND

24

Notes to the accounts for the year ended 31st July 2024

18. Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year
Total
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Creditors of more than one year
Total		 Unrestricted
funds
Designated
funds
Restricted
funds
Total 2024
£
£
£
£
1,980
-
161,157
163,137
(21,290)
-
161,900
140,610
(3,681)
-
(22,180)
(25,861)
-
-
-
-
(22,991)
-
300,877
277,886
Unrestricted
funds
Designated
funds
Restricted
funds
Total 2023
£
£
£
£
2,970
-
195,532
198,502
6,039
-
83,289
89,328
(37,887)
-
40,357
2,470
-
-
-
-
(28,878)
-
319,178
290,300

19. Financial Instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised on a transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at an amortised cost using the effective interest method.