Charity Commission number.. 1139378 Companies House number= 07328036 COMMUNITY ON SOLID GROUND TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
Contents Page Trustees Annual Report Independent Examiner's Report Slalemenl ol Finan¢i31 A¢livlties Balance Sheet 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-27
COMMUNITY ON SOLID GROUND Report of the trustees for the year ended 31"July 2025 The trustees present their annual directors, report and financial Statements of the charity for the year ended 31, July 2025 which are also prepared to meet the requirements for 3 directors, report and accounts for Companies Act purp05e5. The financial statements comply with the Charlties Act 2011, the Companies Act 2006, the MemoranduTn and Article5 of Assoclation, and the Accounting and Reporting by Charities: Statement of Recommended Pr?ctice applicable to charities preparinE their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffective I January 20191. Objectives and aetlvlties The charit5 objects I'objectsl are specifically restricted to the following.. (al advancing in life and helping young people by developing their skills, cap3Clties and capabilities to enable them to participate in society as independent, mature and responsible iAdlviduals. Ibl Advancing education. Icl Relieving unemploymerlt. {dl providing recreational and leisure time èctivity 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 economit circumstances.. with a view to improvin8 the conditions of life of such person5. The trustees confirm that they have referred to the Charity Commissiorb's guidance on public benefit when reviewing the Charity's aims and objectives, in planning future activities, and setting the policies for the year. The maln actlvities during the year 2024125: During the 2024125 financial year, Community on Solid Ground successfully delivered an extensive programme of youth, sport, education, and community initialives across Manchester. Our work continued to grow in both reach and impact, driven by strong partnerships, a dedicated team, and the continued trust of the communities we Serve. Our Wislon In Actlon Throughout the year, COSG remained a dynamit and inclusive organisatlon, providing safe spaces, trusted relationships, and high-quality services for young people and families. Our delivery focused on education, physical and mental wellbein& social development, employability, and strengthening cammunity cohesion. Key Partnerships & Sector Engagement During 2024125, we actively engaged with and contrib¥Jted to a wide range of local and national partnerships. These included Manchester City Council, We Love MCR, DCMS, StreetGames UK, Young Manchester. Sported, arbd a network of local schools and community organisations. Through these partnerships, we advocated for sustained investment in grassroots youth provision and played an active role in shaping opportunities and support system5 for young people across Manchester.
COMMUNITY ON SOLID GROUND Youth Development & Leadershlp We delivered accredited youth development and leadership programmes in partnership with Manchester City Council and the National Youth Agency. Young people were enrolled onto recognised training pathways, including Level 2 and 3 Youth Work, Multi-sports qualifications, FA Coaching badges, Gym Instructor certifications, and ASDAN courses. Participants gained valuable hands-on experience through volunteering and peer mentoring, helping to build confidence. 5ki11s. and pathways into employment within the youth and sports sector. Core Youth Actlvltles & Prograrnmes Open A¢¢ess Youth Provision We delivered weekly open-access session5 for young people aged 8-18, providing a safe and engaging environment. Activities Included sports and fitness session5, football, boxing, educational support, creative arts, cookery workshops, and structured holiday programmes. We a150 Successfully delivered residential trips, including a visit to North Wales, where young people participated in outdoor and team-building activities that developed confidence, independence, and resilience. Urban Streetz- Street Sports & Mentoring Project Now in it5 13th year, Urban Streetz continued to be one of South Manchester's leading youth engagement programmes. Weekly ses510ns attracted 60-80 younE people frDm over 17 wards, combining competitive football with mentoring, skills development, and employability support. Participants benefited from structured coachlng, volunteering opportunities, CV development, and life ski115 workshops. Since its inception, the programme has engaged over 3,800 younE people. Weekend Vibes Youth Sessions We delivered structured weekend sessions offering young people a safe and PDSltive alternative to negative environtnents. Activities included sports, gaming, social activities, workshops, and discussions on key Issues such as identity, wellbeing, and risk awareness. Holiday Actlvities and Food IHAFI Programme During school holidays, we successfully delivered HAF programmes providing free, high-quality activities and nutritlous meals to eligible children and families. Sessions combined sports, creative activitie5, and enrichment opportunities within a safe and inclusive settin8. Alternative Provision In partnership with Pathways to Succe55, we delivered targeted alternative provision for young people faclng social, emotional, or academic challenges. Through personalised one-tO-Dne mentoring, structured interventions, and close collaboration with schools, we supported Key Stage 3 and Key Stage 4 students to improve enEaEement, build resilience, and achieve positive outcomes.
COMMUNITY ON SOLID GROUND Residential Experlences We delivered a range of residential trips, including visits to the Peak District and North Wales. Activities such as climbing, kayakingtr and orienteering enabled young people to develop corkfidence, teamwork, and independence otjtside of their usual environments. Insplrational Talk5 & Role Models We hosted a number of high-profile guest speakers who shared their journeys and inspired young people to raise their aspirations. These sessions played a key role in buSldirkg motivation, self-belief, and future ambition. Educatlon, Employability & Life Skills Digltal Inclusion Project We 5UPPOrted young people and families by providing access to essential digital devices, ir)cluding laptops and tablets. Alongside this, we delivered practical support in CV writing, job applications, interview preparatlDn, and digital literacv. Ernployablllty Support Programme We delivered tailored employability support through one-to-one guidance, workshops, and weekly drop-in sessions. This included CV development, mock interviews, workplace readiness training, and on80in8 mentoring to support transltions into employment and training. Sport & Health YSG Gym & Fitness Suite Our community gym remained a key asset, SLtpporting both young people and adults to improve thelr physical health and wellbeing. We delivered inclusive fitness opportunities, Including junior sessions and women-only provision, promoting long-term healthy lifestyles. Community Engagement & Events Annual Sports Festival We successfully delivered our annual sports festival, bringing tO8ether over 200 young people from across Manchester. The event celebrated partlcipation, community pride, and partnership workin@, with strong attendance from families, local leaders, and stakeholders. CÈpacity Bullding & Sector SLrpport Throughout the year, we supported other grassroots organisation5 by administerin8 small grants, contributing to joint funding applications, facilitating DBS checks, and sharing training and resources to strengthen the wider community sector. Future Plannirtg & Development During 2024125, we progressed plans to expand our facilities, working with architects and partners to develDP our Aclivity Hall, Therapy Room and outdoor Sports Playzone and wider community infrastructure. These developments will enable us to increase capacity and enhance our long-term impact.
COMMUNITY ON SOLID GROUND Summary Throughout 2024/25, Community on Solid Ground continued to seNe as a vital hub for young people, families, and the wider community. Our programmes delivered meanSngful, lasting irnpact supporting individuals to develop ski115, improve wellbeing, and acces5 new opportunities. We remain grateful to our funders, partners, trustees, volunteer5, and community members whose ongoing support made this yearfs achievements possible. A revlew of our achlevements and performance Communily on Solid Ground has continued to deliver a diverse anrl high-quality portfolio of services and activities, evolving responsivety to meet the changing needs of our community. Over the past year, we have fLtrther strengthened our Strategic partnerships with local authorities, educational institutions, and national organisations, ensuring that our programmes remain accessible, inclusive, and impactful for all. Amid ongoing social and economic challenEes facing many families, we have successfully expanded our provision across youth engagement, sport, eéucatlon, and wellbeing. This growth reflects not only our resilience and adaptability, but a150 our unwavering Commitment to excellence and ommunity empowerment. Our Cofktinued ability to reach, engage, and positively impact young people and vulnerable groups across Manchester stands as a powerful testament to the dedication of our team, the strength of our collaborative networks, and the trust placed in us by the communities we proudly seTVe. Financi31 review The attached financial statements show the current state of the finances which the Committee considers to be satisfactory. The Committee 15 worklng hard to secure more substantial funding for current and future projects. Investment powers and pollcy Aside from retaining a prudent amount in reserves each year, most of the charity's furkds are to be spent in the short term so there are few funds for any longer-term investment. Reserve's policy and going concern. The balance held in unrestricted rese¥ves on 31" July 2025 was-£28.155 of which-£29,145 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 thls evel will provide sufficlent fund5 to respond to applications for grant5 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 CDncern basis and, consequently, the accounts do not include ny adjustment5 that would be necessaiy if these source5 of income should cease. 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 risk5.
COMMUNITY ON SOLID GROUND Plans for Future Perlod5 The charity plans continuing the activlties outlined above in the forthcoming years sutrjject to satisfactory funding arrangements. They also have architectural plans approved to develop our centre and create a brand-new Health & Filness Suite and Activity Sports hall. Structure, governance, and management Community on Solid Ground is a company limited by guarantee governed by its Memorandum and Articles of Association dated 911112010. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 2011212010. Appolntment of trustees As set out in the Articles of Association trustee5 a elected annually by the members of the charitable company attending the Annual General meeting. Trustee indurtion and trainin£ New trustees ère 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 board of trustees administers the charity. The board normally meet5 quarterly. A self-employed Operations Manoger is appointed by the trustees to manage the day-to-day operations of the charity. Rèlated partles and co-operatlon 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 a5 any other ctsniraciual relationship with a related party. This is disclosed in note 2 to the accounts. Reference and administrative information Charity Name.. CommLJnity on Solid Ground Charity Number.. 1139378 Company Registration Number: 07328036
COMMUNITY ON SOLID GROUND Directors and trustees The directors of the charitable company Ithe charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and 51nce the year end were as fDIIow5'. Key management personnel: Trustees and Directors Mrs Y Dar Chair of Trustees Treasurer Mry HaEeg MrQlqbal Mrm Araf Mr N Ahmed MrA Mohamed (resigned October 20241 Ms C Clavering Company Secretary Chief Executlve Offlcer Majid Dar Reglstered Offlce Manley Park Community Centre York Avenue Whalley Range Manchestèr M160AS Independent Examiners Hilton Jones Chartered Certified Accountants Hollinwood Busine55 Centre Albert Street Oldham Lancashire OL8 3QL Bankers Co-operative Bank l Balloon Street Manchester M604EP
COMMUNITY ON SOLID GROUND Trustee5' 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 lawl 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 Prarticel. Company law requires the charity trustees to prepare financial Statements for each year which Eive 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.. Select suitable accounting principles and then apply them con515terktly. Observe the methods and principles in the applicable Charities SORP. Make judgments and estimates that are reasonable and prudent. State whether applicable accounting standards have been followed, subject to any materlal 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 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 Mrs Y Dar Chair Date.. 15, April 2026
Community on Solld Ground Independelll Exarnlner's Report For The Year Ended 31 July 2025 l report on the accc>unts of the company for the year ended 31 July 2025, which have are sel out on pages 9 to 27. Respectlve responslbllltles of trustees and èxaminer The trustees Iwhv are also directors of the company for the purposes of company lawl are responsible for the preparation ol th@ accounts. The ITUStees considor that an audit is not required for this year under section 14412) ol the Charities Act 2011 {Ihe 2011 Act) and that an independent examination is needed. The charity is required by company law lo prepare accrued accounts and l am qualified to undertake the examination by being a qualifigd member of The Association of Chartered Certified Accounlanls. Having satisfied mysetf that th@ ch8rity is not subject lo audit under company law and is eligible for independent examination, il is my responsibility lo, examine the accounts under section 145 of the 2011 Act., follow tho procedures laid down in general Direction8 given by the Charity CommissÈon under section 145lbl ol the 2011 Act, and lo slate whether particular maller$ hav8 come lo rny attention. Bas1$ of Independent examlnerfs r&port My examination was carrled out in accordance with the general Difeclions given by the Charity Commission. An examination includes a review of the aecounling records kept by th8 charity and a comparison of the accounts presented with those records, 11 includes consideration of any unusual items or disclosures in the accounts, and seeking 8xplanations from you as Iruslees concemin9 any such mallers. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as lo whether the ac¢ounls present a 'trL¢e and fair view, and th8 r6POrt is limited lo those mallers sel otjl in the statement below. Independent examlnefs statoment In connection with my examination, no maller has come lo my attanlion,. 11) which gives me reasonabl& CaSe to believe that in any material respect the requiremenls to keep accounting records in accordAnce with secllon 386 of the Companies Act 2006., and lo prepare accounts which accord with thè accounting records, comply with the accounting requiTemenls of section 396 of the Companies Act 2006., and • with the methods and principles of Ihts Slaltrmenl of Recommended Practice.. Accounting and Reporting by Charities h3ve nol been mel., or 12) lo whlch, in my oplnion, allenlion should be drawn in order lo enable a proper und8rslanding of the accounts lo be reached. JM Hillon-Jones Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL 15th Apiil 2026
Communlty on Solld Ground ststement of Flnan¢lal Actlvltie5 Ilncludlng Incomo 8nd Expendlture A¢counti For The Year Ended 31 Jul 2025 Unre8trlcted Funds R8strlcted Funds 2025 2024 Notès INCOME FROM Donations and legacies Charitable 8clivilies Income from trading acbvikn.os TOTAL INCOME 5,611 I,LX)O 33,707 40318 5,611 237.026 33,707 276 344 4,950 1g6,580 23,157 224,687 236,026 236.026 EXPENDITURE ON Raising funds Charitable activities TOTAL EXPENDITURE 12,794 242,979 255,773 12.794 245.586 258,380 8,034 229,067 237,101 2,607 2,807 NET INCOMEIIEXPENDITURE 37,711 119,7471 17,964 112,4141 Transfers between fttsnds 15 142,8751 42,875 NET MOVEMENT IN FUNDS 15,1641 23,128 17,964 112,414} RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 15 22,991 300,877 324 005 277.886 295 850 290,300 277 886 The statement of financ81 acbvities incldes 811 gains and losses recognised in the year. All income and expenditur& d&rive from continuing actiwlies. Th6 notes on pages 12 to 27 1(xm part ol these accounts. Pge 9
Community on Solid GmLtnd Balancè Sheet As At 31 Jul 2025 Companies Hou88 numb8r'. 07328038 uTeStrIGlfj Re$trkt8d Funds Fund$ 2025 2024 Noles FIXED ASSETS Tangible assets 196.835 196,835 197 825 197,825 163 137 163,137 990 CURRENT ASSETS Debtors C8$h al bank and in hand 12 928 131,448 132.378 5,206 127.17Q 928 106996 107,924 9,899 98,025 29.071 140610 189.681 54,932 114,749 24,4S2 124,4521 Cr8ditors.- Amounts falllng due wlthln one yeor NET CURRENT ASSETSIILIABILITIESI 13 29,145 TOTAL ASSETS LESS CURRENT LIABILSTIES NET ASSETSIILIABILITIESI 28,155 324,005 324 005 295,850 295 850 277,886 277 886 THE FUNDS OF THE CHARITY Restricted incomo furlds Unreslrict8d incomè funds 15 15 324,005 324,D05 128,1551 300,877 122,9911 128,1551 TOTAL CHARITY FUNDS 28 155 324 005 295 850 277 888 For ihe peiiod in quèstion the company was enlilled lo the exemption conferred by sectiDn 477 01 the Companies Acl 2006, and that no notice h85 been deposlted under section 478 in relation to its accoltnts lor the financial year. The directors a¢knOedge their responsibilitiès for etsmptying wilh the requirernenls of the Cotnpanie8 Aet 2006 with Spect to accounting records and the preparation ol aGcounts. These accounts have been prepared in accordance wth the provisions applicable to cornpanias s(tbje¢t lo the small companies, regime. Approved by tho tru5tses on 151h April 2026 Mrs Y Dar- Chair The notes on pages 12 10 27 lottn part ol these accounts. payè 10
Comrnunity on Solid Gmund Statement of Cash Flows For The Year Ended 31 Jul 2025 RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net movement in funds Add back deprecialiori Decreasellincreasel in deblots In¢raas$lld*¢raasel in uedilors 17,964 48.903 28.143 145.0331 112.4141 41.196 13.422 14,909 NET CASH USED IN OPERATING ACTIVITIES 49.977 57,113 CASH FLOWS FROM INVESTMENT ACTIVITIES: Purchase of fixed a55ets 183,5911 15,8311 NET CASH PROVIDED BY INVESTING ACTIVITIES 83,591 5,831 INCREASEflDECREASEI IN CASH AND CASH EQUIVALENTS DURING THE YEAR 133.6141 51,282 CASH AND CASH EQUIVALENTS BROUGHT FORWARD 140,610 89,328 CASH AND CASH EQUIVALENTS CARRIED FORWARD 140610 Pag$11
Communlly on Solid Ground Not•s to the Financlal Stslements For The Year Endèd 31 Jul 2025 1 A¢¢ounting Poli¢le8 1.1 Btsls of preparatlon and a5ses5ment Df going con¢?m The awoun15 lfinancial 8lalementsl have been prepared under the historical cosl convention wilh items racognised al cost or transaction value unless olh?twi$e 8talod in the relevant notes lo these accounts. The financlal 5talemenl8 have been prepared in accordance with the Slalernenl ol Recommended Practice.. Accounting and Reporting by Charities paring their accounts in arxordance wlh the Financial Reporting Standard applicable in the UK and Republlc of Ireland IFRS 1Q21, Èffective 1st J8nuary 2019, and the Fin8nci81 Reporting Standard applicable in the United Kin9dom aNKJ Republic ol Irel8nd IFRS 1021 and the Charities Act 2011. The charity conslitule8 a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainti?8 about th8 charilvs ability to continue as a going concern. 1.2 Funds structure Reslrl¢led funds are funds whlch aro lo be used In 8¢Cordall with specific restr(ctions imposed by the donor ortru¥l deed. There aré 24 restricted ft5nds. Unreslricled income funds compn'se those funds which the ttu*eES are flee lo use lor any purpose in furtherance ol the charitable objects. Unrestricted funds include designated funds whère the trustees, al their discretion, have created a fund for a specific purpose. Further details ol each fund are disclosed in note 15. 1.3 Incom8 rècognition All income 18 recognised once the charity has entitlement to the income, It is probable that the inwtne will be received and the amount ol income receivable can be measured reliably. Donations are recognlsed when the charity has been notsfied in writing of both the amoL¢nl and setllement date. In the event that a donation is subject to conditions that require a level of performance before the charity 1$ enliUEd to the funds, th Income is deferd and not recognised until either those wndilion5 are lully mel, or the lulfilment ol those condits.ons ig wholly within the control ol the ¢harily 8nd il is probable that those conditions will be ftjllilled in the reporting period. Interest on funds held on deposit is included when receivablè And the amount can be measured reliably by the challty," this is normally upon notification of the Inle$t paid or payable by the bank. Oivittends are recognised once the dividand h88 been declared and nollfication has been re]Ved ol (he divldend due. 1.4 Expendlture Recognltlon Liabslilies are recognised as expenditure as soon as there Is a leg81 or conslruclive obligation committing the charity to that expenditure, it is probable that settlementwll be required and th6 amount of the obligation Can be measured reliabty. All expenditure is accounted for Dn an 8ccruals basis. All expenses including support C05t5 and gov@rnance costs are 811ocaled or apportioned lo the applicable expenditure headings. For more Information on this attribullon refer to note 1.6. 1.5 Irrecoverable VAT Irrecowerable VAT is charged against the expenditure heading for which It was incurr&d_ P39e12
Communlty on Solld Ground Notes to the Finan¢l¥l Ststements For The Year Endgd 31 Jul 2025 1.6 Allocatlon of support and governance costs Support costs have been allocated beeen govérnance costs and other support C0513 GovemanTr costs cornpn.se all costs invcTrEving the public accountability ol Ihe charity and its compliance wlh regulallon and good practice. These costs include costs related lo independent examination and le9al fees together with an apportionmènt ol overhead and support costs. Govoinaoce costs and support costs relating to charitable activities have been apportioned based on type ol expense. The allorAtion of support and governance costs Is analysed in note e. 1.7 Costs of ralslng funds The costs of raislng funds consists ol events, publicity and sponsorship. 1.8 Charltable Actlvltles Cosis of charrtablè aelivities include governanco c05t5 and an apportionment of support costs as shown in note 7. 1.9 Tartylblo flxed assets and deproclatlon All assets costing mor6 than £500 are capilalised and valued al historical cost. Dopredalion is charged on the following basis.. Improvemènts to leased premises Equiptnent Comsxjters 33.33ryA on cost 25°A on cost 25% on ¢¢)sl 1.10 Reallsed galn$ and losses All gains and losses are taken to the Slalement ol Financial Activities as they arise. Realised gains and ltsssès on investments are ealculated as the difference between sales proed8 and thèir opening carrying value or their purGha5e value il 8cquired Subsequent lo the first day of the financial year. Uniealised gains and losses are calculated as the dillerence betwèen the fair value al the year end and their varying v8lue. Realisert and unrealised investment galns and losses are combined in the Statement of Fin8n¢lal Activities. 1.11 Pènslons The charity operaie5 an auto-ènrolment pension scheme. The charity has no liability Wond paying its contributions and 1.12 Debtors Trade and olhei debtors aré recognised al the seltletnent amounl due after any trade discount offered. Prepayrnent8 are valued at the amount prepaid net ol any trade discounts due. Page 13
Communlty on Sollil Ground Notes to the Flnanclal Statements For The Year Ended 31 Jul 20 1.13 Cr¢dltors and provl8lons Creditors and provisions are recognised where the eh8rity has a present obligation resulting from a past event that will probably result in the transfer of funds lo a third paty and the amount due to seltle the obli9alion can be rre8sur8d or eslimaled reliably. Creditors and provIsn$ are normally récognisèd 8t thèir settlement amount after allowing for 8riy trade 2 Relat8d party transactlons and trustÈès' axponsfrs and remuneration The trustees all give freely their time and expertise wilhout any form ol rémLtrner8tion or other benefit in cash or kind 12024.. £nill. Expenses paid lo thè trustees in the yea¥ lolalled £nil12024.. £nill. During th¢ year, the freelance CEO registered 8 company at the charivs address. The trustees have idonlifie(I this as a potential conflict DI interest and recorded il in Ihe register of inlerests. The Iiustees reviewed the arr8ng8ment, confirmed that tho use ol the address does not providè a significant private benefit, and ensured that the CEO wa8 exduded frorn all discu8sion8 and decisions relating to their engagement End rernUneratn. 3 Donatlons and Le9a¢le$ Unr05tricled Restrlcted Total Funds 2025 Total Funds 2024 2025 2025 Donations 5,811 5611 5,611 4,950 Prevtous reporting period Unrestrlcted 2024 Restricted 2024 Total Funds 2024 Donations 4,950 4,950 P£ge 14
Communlty on Solld Ground Notes to the Flnan¢lal Staternents For Th8 Year Ended 31 Jul 202S 4 Ineome from charltable actlvitles Unr¢$tri¢ted 202S Restylcted 2025 Total Funds Total Funds 2025 2024 BBC Children in Need 5593 We Love MCR Friday Urban Street 2024 Manchester Active E88ter 2024 Manchester Active Spring 2024 Manchester Active October Half Term ManchestÈr Active February Hall Term 2024 Manchester Active Big Life Gyrn Project Manchester Active HAF Christmas Pl8yschéme 2023 Manchester City Council Youth and Play Manchester City Council Youth Bank Project Mancheslei Qily Coun(#l VCSE Sported Bar¢lays Manchester Cily Council HAF Summei 2024 Manchester Active Christmas HAF 2024 Manchester City Coufj¢il- Gym Project Manchester Active Eosler HAF 2025 ManthestÈr Active Summer 2025 Manchester Cily Council NIF Manchester Active Over 55's We Love M&nchesl8r 28,240 3,920 11.193 5,486 3,911 3.911 3,911 6,375 5.600 64.655 30,000 2,000 12.000 12,CK)O 74,985 30,000 74,965 30,000 2.000 43.496 5,834 350 12,312 48.158 1,500 1,500 2,0 43,498 5,834 350 12,312 48,158 1,500 1.500 1,000 237 026 35,200 1,0 236 026 196580 Page 15
CommunSty on Solld Ground Notes to the Flnan¢lal Stslemtrnts For The Year Endvd 31 Jul 2025 4 Income from charitsble actlyltles Icont.) Previous reporting perh)d Unr88trlcied 2024 Ro$triGt¢d 2024 Total Funds 2024 BBC Childien in Nèed 5593 We Love MCR Fridzy Urban Street 2024 Manchester Active Easter 2024 Manchester Active Spring 2024 Manchester Active February Half Term 2D24 Manchester Activ& Big Life Gym Project Manchester A¢liv& HAF Chr4Stmas Playscheme 2023 M8nch85ter City Council Youth and Play Mznchester City Council Youth 88nk Project Manchester City Council VCSE Manchester City Council HAF Summer 2024 28,240 3,920 11,193 5,486 3,911 8.375 5.600 64,655 30,000 2,000 35.200 196580 28,240 3.920 11,193 5.488 3.911 6,375 5,SOO 64,855 30,000 2,000 35,200 196580 5 Net Income 2D25 2024 Net income is slated after charying.. Depreciation- owned as8et5 Accountancy 48.902 1,603 41,196 1,600 Page 16
Communlty on Solld Ground Notes to the Flnanclal Statements For The Year Ended 31 Jul 2025 6 Incom¥ from other tradSng actlvltles Unrestrictsd Re8trlct8d 2025 2025 Total Funds Total Funds 2025 2024 Rental inwmè Fee income Mèmbership fees 4(x) 1,360 31.947 1,360 31,947 95D 22,207 Prèvious reporting perv)Ll Llnrqstrlcted R85trtcl¢d 2024 Totsl Funds 2024 2024 Renl&l income Fee income Membership fees 950 22,207 23 157 22,207 Page 17
Communlty on Solid Ground Notes to the Flnancial Statements For Thfj Year Ended 31 Jul 2025 7 Expgnditure Rollef of poverty Costs 2025 2024 Expendltur• on ralslng funds Event Gostg Advertising and mart(eting A¢creditation fees 12,225 569 12,225 569 7,441 577 16 12794 Youth and Communlty Actlvitle8 2025 2024 Expendlture on eharftable a¢tlvlties Employmenl costs Subscriptions Tlaining Repairs Sessional woikers Consultancy DBS cheeks Resources VolLinteer expenses Bad debts Cleaning Inleiesl paYae Softhare Relreshmenls Travel Gosls Minor equipment Telephone and internet PPE equipment Rent and venue hire In8UTance P081, printing and stationery Deprèciation Heat and light Sundry expenses Governafioe costs Support cc>sts 100,917 1,171 40 4,475 44,700 100.917 1.171 40 4,475 44,700 104,708 548 70 3,108 44,1 800 93 14 878 2,455 93 14 878 2,45S 63 382 758 1.421 1,125 4,941 1,560 62 10,401 1,179 185 362 756 1,421 1.125 4,941 523 3,815 2,481 972 1,160 62 10,401 1,179 16,975 897 589 41.196 48,902 14,325 79 1.603 3,379 245 586 48,902 14,325 79 1,603 3,379 245 586 1,800 5.308 229 067 2025 2024 Restricted funds Unrestrictecl funds 255,773 2,607 258 380 235,631 1,470 237 101 Page 18
Communlty on Solid Ground Notes to the Flnancial Stat•monts For The Year Endèd 31 Jul 2025 8 Allocation of gQVgm8nce and support ¢o$ts Th8 breakdown of support costs and how these war6 allocated bebmeen governance 8nd other support costs 18 shown below. General Support Basls of Hpportionmenl Governance 2025 Aecouniancy Professional fees Payroll bureau lees U$e of factlities Use of facilities Use ol facilities 1.603 1.603 1,368 2,011 1,368 2,011 Previous reFN)rting pef4od General Support Basls of apportlonment GDv&rnancg 2024 Accountsncy Penalties Professional fees Payroll bureau lees 1,6(KJ 1,600 750 2,564 1,992 Use of facilits'es Use of facilities Use of facilities 750 2.564 1,992 PagB19
Community on Solld Ground NoteB to thè Flnanelal Statsments For Tho Y•ar Ended 31 Jul 2025 9 Analysls of stsff costs 2025 2024 Wages and salaries Etnployers NIC 100,917 104,316 392 104 708 100917 CharEtable activities 100,917 100917 104.708 104708 2025 2024 Average r)umber of employèès Number ol ernployees with benefits in excess of £60,000 15 16 2025 2024 Totsl employment bonelits, Including employer pension contributions ol the key The charity cons¥dèrs its key management personnel comprises the trustees. 10 Independent Examiner F••s 2025 2024 Independenl examination fe8$ 1,603 1,6 Pag$ 20
Communlty on Solld Ground Notes to the Flnancial Statements For The Yèar Ended 31 Jul 2026 11 T•nglbl* Flxed Assets Improvemgnts to leasèd premlses Equlpm•nt Total Co¥t At 1 August 2024 Addilions At 31 July 2025 79,257 7,986 87 243 140,723 75,605 216328 219,980 83,591 303 571 Depreciation At 1 August 2024 Charoe Year At 31 July 2025 37,945 25,206 18.898 23,697 56,843 48,903 105 746 Net Book Value Al 31 July 2025 At 7 August 2024 173733 121.825 197 825 163,137 41.312 12 tJebtOY3 2025 2024 Debtors Prepayments 21,748 7,323 928 928 2026 2024 Restricted Unrestricted 928 29,071 928 Page 21
Community on Solld Ground Notes to the Flnanclal Statements For Thè Year Ended 31 Jul 2025 13 Credllors: amount8 falllng dug wlthln one year 2025 2024 CdE(orS Overspend cash Other creditors and aGctuals Oeferred in¢omt 7,755 1,741 1,940 43,496 1,491 8.408 2025 2024 Restiieted Unrestricted 5.20& 4,693 51.251 3,681 14 Deferred in¢om• 2025 2024 Deferred income comprises rental incomè and grants invold and received in advance. Balance as al 01 Auyusl 2024 Amount released to ineome eamed from chafi18ble aclivilies Amount deferrEd in year 8alance as at 31 July 2025 43,496 143,4961 35,200 135,2001 43,498 Page 22
Communlty on Solid Ground Notes to the Financial Stal•mènts For The Y•ar Endèd 31 Jul 2025 15 Analysls of charltable fund¥ Analysls of movements in unrègtrlcted fundB Asat 1 Augusl 2024 Asat 31 July 2025 Incomlng Resources Resource¥ Expended Transfers General fund 22,991 40.318 2,607 42,875 28,155 Previous reportin9 period Asat I August 2023 Asal 31 July 2024 Incomlng Resources Re30urces Expended Trdnsfers General fund 28.878 28,107 1.470 20.750 122,991 Name of unrÈstriet•d lund.. General fund Descrlptlon, nature and purpose of th& fund The unrestricted funds ol the organi88lon P89$ 23
Communlty on SolSd Ground Notes to the Flnanclal Slatom•nts For The Year Ended 31 Jul 2025 IS Analysls of movements In restrlcted fund8 Asat 1 August Incoming 2024 R•sources Asat 31 July 2025 Resources Expended Transfers BBC Children in Need 5593 Clolhworkers Tru81 Garfield We81on Man¢hegt8rAclive Easter 2024 Manche5terAclive Easter HAF 2023 M8nchesterActs've Spring 2024 Manchester Active Spring Manchester Activè October Half Teim Manchester Active February Hall T6rm 2023 Manchester Active February Half Term 2024 M8neh8ster Active Equipmonl Manchester Active Big Life Gym Project Manchester Active HAF Chrislmas Plays¢heme 20 Manchester City Council Youth and Plgy Manchest8r City Council Youth Bank Pioject M8nche5ter City Council VCSE Sported Barclays DCMS Julia 8 Hans Rausing Trust Manchester Active Hall Term 2022 Man¢hester Cily Council HAF Summer 2024 Manchester City Council HAF Power to Changa Street Garnes UK Young Mariche5ter HAF Youth Sports Trust Neighbourhood Service Men's Club Sporting Equals Manchester Active Christmas HAF 2D24 Manch8Ster City Council Gym Project Manchester Active Easter HAF 2025 Manchester Active Sutnmer 2025 Manchester Gity Gouncil NIF Man¢hest8r Aclivo Over 55's BBC GIN Yèar 3 TIF TSG Fund 17,472 70,919 116.2051 133,2931 12,4451 110,1971 18,6931 14,3C121 121 13,4011 13341 13,0821 113.9821 113,0221 12,3901 157,7741 18,1371 18,0771 1,267 37,626 2,445 10,886 7,406 4.528 689 1,287 226 3.911 510 101 ioi 19.914 17331 101 80,234 61,871 334 52 31,886 3,030 2,010 289 1,349 63,043 40,D08 7,233 12.000 1,041 74,g65 30,000 844 2,000 2.000 14,997 38.977 123,9801 13,9021 1461 126,0731 1491 11,3151 3.902 46 31.135 49 602 113 45 43.496 48,558 713 113 1461 171 1,668 106 1,668 11051 15,8911 {3501 11,8991 15,7101 18291 5,834 350 12,312 48,158 1,500 1.500 57 10,413 42.448 671 1.500 33 33 12681 288 300 877 236 026 255 773 324 005 Page 24
Communlty on Solld Ground Notes to the Flnanclal Statements For The Year Ended 31 Jul 2025 Piovious porting period Asat 1 August Incomlng R•$ourc 2023 Re$our¢es Expended Asat 31 July 2024 Tran8fèfS BBC Children in Need 5593 Clolhworkers Trust Gartield Weston Wè Lowe MCR Friday Urban Street 2024 MancheslerActiV8 Breaking Boundaries MancheslerActive Easter 2024 Manchèster Active Easter HAF 2023 Manchèster Active Spring 2024 M8nchester Active Spring Manchester Active October Hall Term Manchester A¢t4ve February Hall Term 2023 Manchester Active February Hall Terffl 2024 Manchester Aclive Equipment Manchester Aclive Big Life Gym Project Manchester Active HAF Christmas PlayschemÈ 20 Manchester City Council HAF Summer Mancheslei City Council Youth and Pl8y Manchester Cily Council Youth Bank Project Manchester City Council VCSE MCC Playscherne MCCINIF Neighbourhood Serve Asian Sports Foundation BBC Children in Need CCLORS DCMS Julia & Han8 R8u5ing Trust Manchestèr Active Easter Holiday Manchester City Council Covid Grant Manchester City Gouncil HAF Summer 2024 Manchester City Council HAF Power lo Change Sportecl Street Games UK Young Manchester HAF Youth Sports Trust Neiohbourhood Servlcè Men's Club SFx)rting Equa15 Big Lottery Fund - RC Manley Park Primary Sch(x)I MCC NIF DFOP In 21,616 110.251 8,663 28,240 132,3841 139,3321 19,3261 13,9211 19281 13071 14.9781 19581 17,472 70,919 663 3,920 928 11.193 10,888 7.406 4,528 12,384 5,486 386 1,784 13861 12,1611 18811 116,7131 16,0861 14,2511 13231 132.1841 111,6361 12,7861 12,0121 17571 11,5131 11,5461 12701 118,1371 112,4031 13,1791 377 3.911 3,030 2,010 289 1.349 2.221 16,502 8,375 5,600 323 30,572 21,644 8,019 1,587 679 1,244 1,513 135 57,114 10.661 3,179 64.655 30,000 2,000 83.043 40,008 7,233 425 78 2e9 33 135 38,977 1,742 35,2( 14,0651 13,1671 17.e111 14,7831 11,6761 IT181 21.135 49 602 3,216 8,213 4,783 1,789 823 113 45 1,688 452 525 2,747 39 1,668 106 13461 11,0501 12,7471 1391 525 319 178 196 580 235 631 20 750 300 877 Page25
Community on Solld Ground Notes to the Flnanclal Ststements For The Year Ended 31 Jul 2025 Namg of regtrlcted fund: Dèscrlptlon, nature and PUTPOSe oltho lund BBC Childr8n in Need 5593 Clothworker5 Trust G8rfield Weston Manchester Active E8$ler 2024 Manchesler Active Spring 2024 Manchester Active Ocltrber Hall Tern ManchestÈr Active February Hall Teim 2023 Manch2sler Active February Hall Teitn 2024 M8nchE5ter Active Equiprnent Manchester Active Big Life Gym Propcl Manchester Acttvè HAF Christmas Playschemè 2023 Manchester City Council Youth and Play Manch88ter City Council Youth Bank Projecl SportÉd Barclays DCMS Manchesler City Council HAF Summer 2024 Street Games UK Neighbourhood Servtce Men's Club Sporbng Equals Man¢he5ter Active Easter HAF 2025 Manchester Active Sumtner 2025 Manchester City Gouncil NIF MancheslerActivè Over 55,$ BBC CIN Year 3 for rnenltsrlny Sèrvice foi capital prolecvgym for core costs for holiday activiiie8 for holiday aclivits'es for holiday activities lor holiday activities for holiday activities lor holiday play equipment lor people gyrn activities lor holiday activities lor youth empowerment activities for aclivilie5. dlstribution, and trips for sports leadership Imining lor capital astro turflequipmenl for summer a¢tivitie8 for sports development weekly social loi the senior men ol the community stsff dèvelopment for holiday activities for holiday activities lor holiday acliviligs for holiday aelivit*es lor sports leadership and youth engagement 16 An8ly8ls of net assets bgtweBn funds UnTe5tricted Re5tri¢ted 2026 Tangible fixed assets Cash at bank and in hand Other net eurrenl asselsllliabililie81 Total 990 124,4521 4,693 196,835 131,448 4,278 324 005 197.825 106,996 18,971 295 850 Previous re)rtIng period Unrèstrlcted RtrIc19d 2024 T8ngible fixed assets C8sh at bank and in hand other net current asselsllliabilitiesl Total 1,980 121,2901 3.681 161.157 161,900 22,180 300 877 163.137 140,61QI 25,861 277 886 Ptye 26
Communlty on Solld Ground Notes to the Flnancial Staternènt8 For The Year Ended 31 Jul 2025 17 Golng Conc¢m The charity's main Source of income is grant luncling and investment income. The trustees consider, having regard lo reserves that it is appropriate lo prepare the aecounts on a going concern basis and, consequently. the accounts do not IneltJd6 any adjustments that would be necessary il the funding income should cease. 18 Post Balancè Sh•et Ev*nts The Trustees do not consider that there have been any events since the balan sheet dale thal signilicanlly impact on the rinanctal statements. 19 Flnanclal Instruments The charity only has Iinaneial assets and financial liabililie8 ts1 a kind th81 qu811fy as baslc financial Instruments. Basic Page 27