GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025 Registered Charity No. 1140385 Company Registration No. 06825285
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT 12 INDEPENDENT EXAMINER5 REPORT 13 STATEMENT OF FINANCIAL AcfiviTIES 14 BALANCE SHEET 15 STATEMENTOF CASH FLOWS 16-24 NOTES TOTHE ACCOUNTS
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED Report of the trustees for the year ended 28th February 2025 The trustees present theii. annual directors, report and finaiicial statementg of the ch'ItY foi. the year ended 28, Februaiy 2025 wlllch al'e also piepared io meet the i'equiremeiits for a dii'ectors, repoit and accoiints foT c.ompanies Act purposes. The financial statemenls Comply with the Charities Act 2011. the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Repoiting by Cliarities: Statement of Recommended Practice applicable to chai'itÈes prepai'ing their accouiits Ali accordance with the Fiirdncial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Januai'y 2015). Objective5 and activities The Charity's objecls are for the public benefit to assist in the care, resettlement and rehabilitatlon ot offendeL'S and their families and depeiidents in partnei'ship with appropriate public, private and voluntary sector agencies and organisations in particillar biit, not exclusively by. the provision of advice and assistaiice to enable them to access key public services, accommodation and einployment according to their needs. It has evolved into a volunteering Oal]iSatIon where ex-offenders and their supporters have gained the confidence and skills to becoine involved in the leadeiEhip and management of its provision and seivices. The chaiity fuithei's Éts charitable pui'poses for the public benefit through our main activities and who we try to help al'e desciibed in detail iii our annual report. All our chai'ilable actlVLties focus on the support of offendei's and ex-offenders and are uiidei'taken to further oui. charitable pui'poses for the public benefit.. Prison Liiikwoi'k Meiitoi'ing and Befrieiiding Infoi-lnation Advice and Guidai)¢e Volunteering Tlie Key Pi'oject IT suite Bible Reflectloi) and Pi?yer Externally-fLmded projects to support niche groups Externally-funded projects to deliver employabllity skills Pai'tnelhip woi'k with GMP and GMFr Advocacy The trustees confii'in that they have refei'i'ed to the Cliarity Conimission's guidaiice on public benefit wheii reviewing the Chailty's aims and objectives, in plai]ning futui'e activities, and setting the policies for the year. Ali ovcrview of work over the last Cli¢nl Support Woiker/Chaplain oveiwiew of the last year- ear We continue to support our regul<ir clients and to welcome iiew oiies. Foi. example, we niade a connectioii with an inmate in a pri50n in the south of England who had day-releases, being pei'niilted to visit his father in tl)c Manclicstci. ai'ca, wh¢re he would comc to livc on his release. The fatlier and son visited the Cafe ai)d joined in with our Carol 8ervice. We kept in touch with them by lettei. and we fouTrd a chui'rh in Biiiy whei'e the Vicai. was i'eady lo
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED welcome him into the congi'egation on his Telease. We also welcomed back one of OUT pi'evious clients, who was going through a difficult tim¢ ai)d foLind it immensely Iielpful lo connect with us often and attend all the groups whicli we run. The Gi'oups. Tuesday afternuoii3, I pm to 2 pm, Aithur (oui. volunteer preaclier) leads a service for clients and members of th¢ local community, wlio have been coming to the Cafe for a loiig tinie as well as new ones each week. Tliey are welcomed into tlie Cafe during the hour pi'ior to the meeling, and are given a meal foi. free.. aftei. Ihe meeting Eva one of oui. volunteei's and our chaplain provide lea, biscuits at)d Chat. Soine come only for the sei-vice but a]$0 those of no faith attend foi. the company and chat latei.. Thursday morning I l ani to 12 pm we have a Bible discussion which is attended by vaiious clÉents, and sometimes others. after which we share a meal togethei.. Thursday afternoon we gather logethei. in a Creative Activity Group. We have done ai'twoi'k, ci'aftwoi'k, physical exei'cises, dranvd & voice workshops, mindfulness ld board games. Oil Wednesday afternoons we support the Methodist Church Befrienders group to provide chat along with advice and guidance. We value this partnership as it allows us to work with the wider eommunity as these sessions are attended by anyone in the community and is mainly allended by local honieless people and those who al'e socially isolated or sts'uggling financially and need somewhei'e to come where they can keep warm and receive a hot drink and snacks. As a inemb¢r of the Cl)aplaincy Tearn in HMP Maiichestei., or chaplain is in that prison for 3hrs on Fi'iday afternoons and 2hrs on Sunday moi'nings on Sunday morning she is hclping to Icad th¢ Frc¢ Chuich/C of E Services and Fridays she does pastoi'al visiting on all of the iving% to those who hav¢ connected with the Chaplaincy Teain, and others.. (p'tiCi11aI'IY those who are due foi. IElease in the Gi'eater Manchester ai'ea). Iii Api'il we joined the newly-fom]ed monthly 'Discliarge Hub, in HMP Manchester. which focuses on suppoiling those due to be iEleased Éiito the community. We offer advice and suppoit and ai'range foi. prisonei's to be welcomed into oui. hub when they have been i'eleased, at the last session we had convei'sations wlth 2 guys who at-e due for release soon into this area - l of thcm a Muslim -who would like to join a inulti-faith gi'oup which we are, as we welcome all faiths and none. Latei. that iiionth there was an eveiit concerning 'Homelessness among Released Prisoners, wliieh held here at Centi'al Hall. this was a great chance to make iietwoi'k connections and woik in partnership with other local oi'ganisations and also to show pai'tnei's oui- cafe and centr¢. It was boih sad and uplifting to be part of this event- upliftÈng, to see just how many agencies thei'e are at work in the Greater Maiichester area, and beyoiid, striving to help those who find Ihcmselves actually i'eleased fi'om prison with nowhei'e to sleep. but deeply sadd¢ning to realise that we are all Chai'ities or oiEanisations funded by Grants which al-e vari&ble and sometimes unreliable. It is Volunleei's and Ex-offendei's themselves who have the deep heart to help people make the 1st steps to a fl'esh stait. Through attending this conference our chaplain was able to extend our contacts with other Agencies, including an excellent workei. based at HMP Styal. We now have reconnected with the pi'ison conlact within the Cliaplaincy team at nearby HMP Foi'est Bank, w,ho will be receiving CYMCC literature and arrangiiig legal visits thei'e foi. lis, whenevei. she has a prisoiiei. who is i'eady to be i'eleased inlo the Gre(Iter Manclie5tei' dl'ea.
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED There is no timeline-end to the help and support which we gtve, because the process of becoming i'ehabililated in soclety is a nev¢r-ending process.. especially in these days, when even those wlio have not been imprisoned, are strugglkng to make a life for themselves. Lack of resourcesl mental health condilions/i'elalionshkp piDblems etc are niultlplied even more so when you are trying to get back on the i'ails, often against the pr¢judic¢ of people who have ali'eady marked you down. We have centlY had 2 people, who wei'e on a good solid pathway. retuiMii)g lo us foi. help when, t1Ollgh no fault of their own, the rug was pulled from beneath tlieii. feet. We also discovered that 2 men who had irgulai'ly been con)ing into the eafé to buy themselve8 frJ(Jd and drink, weiE, iii fact, Men witli a prison backgi'ound. This came to light as friendly Telalionship developed between them and oui- volunteeiE, enabling them to eventually open up about their experiences. They are now registered clients with us and staiting to attend some of the activities. The way that the prison s¢i'vi¢¢ is working now means that people being irleased froni Manchester prisoT]s are veiy ofteii going home to cities in olhei. pai'ts of the couiitry, and vice versa. So that we have peopl¢ aii'iving in Manchester, (their hometown), who, actually, were not released in Manchester. We are currently supporting people from Risley, Foi'est Bank, Petei'borough and Guys Marsh. 2 new people were sepai?tely brought into the Cafe, (I lady & I man), by othei. people concerned foi. their Welfare. It tui'ned out that both had beeii released from different pi'isons, in different paits of the country, and had been giv¢n just a ts'avel warrant, which had brought them to Manchester ]d as they were se.c1]Ing for a place of safety and welcoming, this is one of the gi'eat benefits of our location and paitneiBbip with the Methodist chui'ch. The work in HMP Manchester over the past 20 years means that oui. chaplain is often recognised by Men who have been held Iliei'e. This has happened more than once, which immediately opens a dooi. for fi'iendly communication. More about oui. gi'oups The groups continue Tuesday and Thursdays.. and at the nioment the Thursday afternoon Session is used to address issues such as social skills, managing mental illness, rclating to othei's, etc. wlii15t usiiig T,egn & Board CIaines as a 'backgi'ound disti'action,. Tlie good i'elalionships wl)ich we have with our Clients are often due to the Cafe beiiig tlie only place that they con come and find people wlio will treat tlieni as equals. suppoi't them and show them compassion; being able to accept, allow foi., and take into account tlie fact that they are having vai'ious diifi¢ulti¢s of mental health, neui'odivei'sity, aiid the stigma of pi'isoii holdiiig them back. New clients a1ve Tegulai-ly, and w¢ give pi'actical help in the form of bus passes, meals, clothing and ieferrals for essential support, but the most impoitant thiiig that we offei. 15 our acceptance, fi'ieiidship, and good humour: most noticeable when obsei'ving oui. Thursday fternoons being totally enjoyed by the men and women who participate. One of tlie pai'ticipants COl151antly aiinouiices how his mental health is benefiting from what we are doing. The artwoi'k, Lego buildiiiE, poetry writing, inspii'ational posters & baking ciilminated in a two-day display of some of the work which has been produced in the Café, at tlie eiid of Octobei. giving many OPPOTtunities for the geneial public who use the cafe to appreciate the
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED achievements and be encouraged of the benefits of suppoi'ting the work we do. A word from the Chaplain "It is my personal delight in thi5 job to be welcoming people into the Cafe whom I have pi'eviously met within the walls of prison: and am regularly meeting men on the Wings to pi'epare them foi life on the out, Sadly, the one thing which we are powerless to give them is somewhere to live as soon as they are released. Last month Eva & I attended the Comrnunity Chaplaincy Association's National Conference in London and were both ¢ncouraged and inspired by meeting othei. Groups from all over the Country .... all of us with the same vision & purpose, yet all funetioning so differently. As well as the Women's group (and regular groupslactivities), my next plan is to hold a similar one for men supervised by myself but led by one of our volunteers who is a former client evel'y Wednesday (with lived experience of prisoii, hoinelessness, mental health and 511bstance addictions), who will initiate conversations conceming 'getting on with this new chance at LIFE, coping with 'life on the out, time management personal hygiene meaning,ful pastimes etc. We will build up this gi'oup by regulai. feedback and input from those attendingT as to what they would like future sessions to include., Kath Holmes (Client Suppoi't Woi'keilchaplain) The (lifferenees we are making (hoth hig and small) We continue lo pi'ovide essential items on a regular basis to oui. clients including food vouchei'5, ti'avel passes and items of clothing and toiletries. This is rnade possible through oiii. pai'tnership with In-Kind Direct. We can buy these items in bulk at greatly reduced prices as thc itenis ai'¢ donated by large companies. We continue to hold i'egular forums with oui- clients and volunteers to ensure that they are happy iii theii. roles and allow them to suggest changes and involve them in any new group5 and activities. With clients these foi'ums allow them to inform us of how well the groups are going, the services we provide and what they would like us to do or change going foi'wai'd. They also provide the opportunity for them to share their experiences with new clients and support them in making changes in theii. lives to stay away fi'om re-offending. Our 'Navigating Trauma Course, has been well attended and continues to help clients Wlth theii. mental health issues by talking with othei. people with similar expei'iences and havingJ a Chaplaiii to discuss issues i-aised aftei. the group. We have i'efei'i'ed mole people to specialist mental health suppoi't seiviceslcoiin5elling. Following on fi'om this group we have found that maiiy go on to attending our activitie.s on a re&Julai' basis.
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED As you can see from the testimonies below, people accessing 0. seivice and attending 'oups and activities tell us that they help with their general wellbeing. mental liealth as well as providing a i'eason to gel up and out each day they attend. There are also the added benefits of free mea15 aiid drink and a nic¢ warm pla¢e wilh positive socialising. It also helps those sti'uggling financially as they can save on the cost of food and heating while they are attending the centi'e. Ov¢r th¢ yeai we have been successful in applying for over £3000 in small grants for those who coine to us for suppoi't. These grants Iwve heKped those in need of ¢ss¢ntial items of clothes, bedding and furniture as well as medical equipment to improve their wellheing and liviiig conditions whieh helps them maintaiii aLconimodation and live mol'e comforiably. Clients Supported The table below shows the number of registei'ed clients (ex~offeiiders) seen over the last year compared lo the previous yeai.. Although we only have a slight increase in overall numbei's, we are se¢ing inore people on a i'egulai. basis, which has I'esulted in a big inci'ea5e in ovei-all engagements over the year as people 'e attending foi. 2-3 days a week for suppoi't and to attend groupslactivities, We continue to support the Befrienders dix)p-in sessions on Monday and Wednesday aftei'noons. Many of these people visit on a regular basis and over the year we have helped ovei. 200 individuals mostly providing someone to chat to about issues they face but also with food and clothing. These sessions al'e a lifeline to lonely, isolated people and piDvide healtliy socialising Èn a safe environment as well as a break from the streets for the City's homeless people. Clients Supported (those who have been in prison) Clients Clients 22123 23124 22123 23124 Male 148 152 18-25 30 27 Femal¢ 23 28 26-49 105 98 Total 50+ 36 55 171 180 The best way to deseribe the difference we are making is by the Testimonies from those we support: '1 came to GMCC after meeting ihe link worker at Manchestei. prison. She kept in touch wilh me and encouimged me to come foy suppoit. I was helped with food, clothing and accomrnodation. It was a lif¢line for rne. I begaii voluiiteering aiid this gives me a purpose evel'y day and keeps me out of troublel ?
GREATER MANCHESTER COMMUNITY CHAPLAINCY UMITED '1 was nervous when I canie for help here be¢aus¢ my offeiices were of a sexual nature but I was welcomed and not judged. and a weight was lifted off me as nowhere else can you be open about your past and be accepted aiid encouraged to take part in activities. l am cncouragcd lo Ik about my past and can confide in the Chaplain and support woi'k¢r'. 'I love coming here, the people ait all so iiice and friendly and the food is always good. It is nice and waiTh. and l enjoy attending the activities and groups. I would be lost without this place,. 'When I came after piison, I was lielped with lots of diffei'ent things and enjoy going to the gi'oups. I m¢ss¢d up with drugs again but was welcomed back aftei. I spent time in rehab. I struggle with mental health problems as well and I can always talk to Kath or Eva. I come every day as it gets me out of the house and away fi'om the sti'eets aiid bad habits,. 'Coming to the ceiitre does me and my health good and make friends. Staff lovely. services and gi'oups 'e good, sing, pray and listei) to each olhei. what we talk about. Food is nice, do different things each week like cheese pie, fish. chips and mushy peas and home- made ¢urry's'. 'I find Coming here veiy supportive and uplifting. It gives me a reason to get up in the moilling. I con]e fi'om Oldhani, so with the activities and dinner it is an all day actÉvity. We can all talk about oui. problenis hei'e without getting judged. Tl)e atmospheie h¢i'¢ is good too. We do different things on a Thui'sday afteriioon each week and have a catch up on how people are doing and feeling to see if we can help ea¢h otli¢r with oui. problems. The food is veiy good and nuts'itious. It is a good safe way to spend the day,. 'This place and organisation was a life saver wheii I was homeless, it Iielped ine with food and bus travel when I was in a bad place. So now I have becon]e a volunteei. Iiere to give back what tl)is place lias giveii to ine. l am pi'oud of my position. and I will contiiiue to help the oi'ganisation,. From some ofour regular eustomerslsupporters: 'This is the best café in town. The food and fellowship al'e excellent. I visit at least once a week and haven't found anything compai'able in centi'al Maiichester. It's good value, keep up the good woi'k,. 'It's very good atmospheiE hei'e to get togetlier with others i.e., tlie comtnunity and a great place foi. one's peace of mind and fellowship die community. With thanks, J,.
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED 'I hav¢ come to admire the work they do. I was a bit dubious at first but have corne to love coming here every week for great food and even better company,. Plans for the year ahead Client Su ort As mentioned above we are slarting new groups in the new yeai. for the male clients. This wtll be peer led and supei'vised by the Client Support Worker. The gi'oup will a150 be attended by a volunteer pastoi. who has recently signed up with us. We recently had a regular client offer his services to the ch-Ity by providing free haircuts and shaving for oui. clients and those who attend the Methodist Chureh Befriendei. sessions. This will be a much-needed service to most of our clients who are struggling financially and have to go without Ihese luxlliies. A massive boost to the homeless men and women who attend each week as some of Ihem will or cannot attend homeless charities for a variety of reasons. We have recently developed a new partnership with the Salvation Army Housing Chaplain who we go to know as we support several men who are residing in theii. propei'ties. There al'e currently three in Manchestei., and we will be able to provide additional support to the people who are staying at the hostel by r¢feiTal from the Chaplain but also we will be able to refer newly reLeased Clients to them so they can assess whether they can offer them a place to stay. We will continue our successful Navigating Trauma Course and oui. Chaplain will be undertaking more training early in the new year. Our client support workei. and one of oui. long Service volunteers recently attended the National Conference of the Community Chaplaincy Association and met a lot of people fi'om other community chaplaincies. We al'e hoping to expand on these lirLks in the new year to shal'e ideas and work closer together to better benefit those we help. Fundraisin As this is our last yeai. of funding frorn the Lottery Community Fund we will be oon¢entrating a lot of our efforts into funding for futui'e years foi. col'e costs. Thi5 will be done by the Manager and Volunteer cooi'dinator with input from the Chaplain, clients and volunteers. We also attend to plan more fundi'aising events in the community lo raise our profile and reach out to mol'e faith otEJanisations, who are our main suppoiters due to the woi'k we do with ex-offenders. Our volunteers and clieiit support worker will a150 be visiting local oi'gani5ation to inform
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED them of the positive work we do and the changes helping people who have been in prison makes, not only lo the wider community but to businesse5 as well. We still have oui pailnership with Morrisons Community Charnpions who support our events by pi'oviding food and refreshments. Communi Activities Our regulai. evenls Continue to run and are well attended by all in oui. conimunity. Each year we hold the following fire events open to all Coffee and cake (Easter, Summer and Christmas) and Christmas Meals. We are looking to hold more of these events in 2025 and al'e consulting with clients, volunteei's and the community to see what they leel would be bEn¢ficial lo them. The Chi'istmas lunches have been running for many years, and we have had feedback fi'om our attendees saying that this is the only Clu-islrnas dinner they will have and that it is great to be welcomed and feel like part of the community. This helps people greatly reduce tlieir feelings of loneliness and isolation at Christmas which leads to improved mental wellbeing and sense of belonging. We are also looking at a clientsl volunteer drama production, as we ali'eady have stsff and voluntccrs with expei'ience in Ihis area and it would be great to show these skllls to our coniinunity. SpecifIc projeet funding included: Lotteiy Community Fund from January 2023 to cover all staff costs for 3 yeai's Clplain i'elated expeiises froni Jerusalem Tiust Financial review Oui. gi'ant funding i'emains as levels appropiiate to fuiid core salary costs and sp¢cifi¢ project related costs. As the grant funding is restricted to those specific activitie5, we have aintained stringent expenditure levels in line with total resei'ves. Investtnent powers and policy The sleeS, having i'egard to the liquidity i'equiremenls of opei?ting the charity, have kept available funds in an intei'est-beaL'ing deposit accouiit. Reserves policy and going concern th The balance held in ui)resti'icted i'eseNes at 28 Februaiy 2025 was £73,891 of which all are fi'ee i'eserves. The trustees aim to maintain fiEe irseTves in um'estrieted funds at a level which equates to appiDximately tlu'ee months of unrestricted charitable expenditure. The ts'ustees considei- that this level will provide sufficient funds to respond to applicatioiis for grants and ensure that suppoi't and govei'nance costs ar¢ covered. Thc Chaiity's main soiii'ce of incoine is gi'an15 and fee5. The Trustees consTdei' that it is appt-opi'iate to prepai'e tlie accounts on a going concern basis and, consequently. the accoiints
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED do not include any adjustments that would be necessary ifthese sources of incoine should cease. Risk mAnagcment The trustees have conducted a review of the rnajor risks to which the chaiity is exposed, and systems have been established to mitigate those rÈsks. Structurei governaNce management Greater Mancliester Community Chaplaincy Limited is a company limited by guai'antee governed by its Memoi'andum and Articles of Association dated 1910212009. It is registered as a charity with the Chai'ity Commission and is constituted llndei. a trust deed dated 1110212011. Appointn)ent of Érustees As set out in the Articles of Association ti'ustees elected annually by the Membe of the charitable company attending the Annual G¢neral meeting. Trustee induction and training M05t tiustees al'e ali'eady familiar with the practical work of the chai'ity through meeting regularly with staff membeis. Organisatio The boai'd of trustees administers the charity. The boai'd nomially meets quaitei'ly. A Centre Manager is appointed by the trustees to inanage the day-to-day operations of the chai'ity. Related partÉe5 and co-operation with other organKsxtions Noiie of oui. tISteeS receive i'¢mun¢i'ation oi. other benefit froni theii. work with the charity. Any connectioii betweeii a ti'ustee or senioT manager with any seivice pi'ovidei'5 must be disclosed to the thll board of ti'uste¢s in the same way as any oih¢r conti'actual relationship with a related paty. In the curiEnt year no such i-elated party ts'ansactions wei'e repoited. Reference and administrative information Charity Name.. Greater Manchestei. Commuiiity Chaplaincy Limited Cliai'ity Numbei.: 1140385 Conipaiiy Registralioii Number: 06825285 Directors and tru5Éees The directoi's of the charitable company (the chai'ity) are its trustees foi. the pui'pose of charity law. The tTUStees and officers servlng during the yeai. and since the year end weie as follow5:
io GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED Key management personnel: Trustees and Dir¢¢tors Gavin White Chair of Trustees Emma Smith Aled Breweiton D¢(ILon Jenny Jones Senior manager Deborah Joyce Rcgistered Offiee Methodist Central Hall Oldhain Street Manchester Ml IJQ Independent Examiners IIilton Joiies tla Community Accountancy Sei'vice Hollinwood Business Centre Albeit Street 0Sdham OL8 3QL Bankers Co-operative Bank plc 70 - 72 Ci'oss Street Manchestei. M2 4JG
li GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED Trustees responsibilities in relation to the financial statements The Chaiity trustees (who are also the directors of Greater Manchester Community Cliaplaincy Limited foi. the puiposes of company law) al'e irsponsible for pi'eparing a ti'usleets. annu¢il report and financial stateinenls in accordance with applicable l¢lW and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pi'actice). Company law requii'es the charity trustees to prepare financial slatetnents foi. each year which give a tive aiid fail. view of the state of affairs of the chaiitable company and of the incoming resources and application of i-esources, including the income and expenditure, of the charitable Company for that p¢iiod. In piEparing the financial statements. the Iruste¢s are i'equired to.. Select suitable accounting principles and then apply them consistently. ObSee the inetliods and pi'inciples in the applicable Chai'ities SORP. Make judgments and estiinates that al'e reaso1ble and prudent. State wheiher applicable accounting standards hav¢ been followed, subj¢¢t to any material departures that must be disclosed and explained in the financial slatements. Pi'epare the financial statements on a going concern basis unless it is appropriate to presume that the ¢hai'ity will Continue in business. The trustees are IEspoiisible for k¢¢ping propel. accounting records that disclose with reasonable accuracy at any time the financial position of the chai'ily and to enable them to ensure that the financial statements coinply with the Companies Act 2006. They are also responsible for safegualding ihe assets of the charity and taking reasonable steps for the preventioii and detection of fraud aiid othei. iii'eguIarities. By ordei. of Ilie board of li'ustees Name: Gavin White Chaii. Date.. 13, October 2025
12 Independent examiner's report to the trustees of GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITEI D I report on the accounts of the cotnpany foi. the year ended 28 ' Februaiy 2025, which al'e set out on pages 13 10 24. Respective responsibilities of trustees and examiner The ti'ustees (who ar¢ also the directoi's of the company for the purposes of company law) al'e re8porJsible foi. the prepaixtion of the accoiints. The trustees consider that an audit is not requii'ed for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent exaniination is n¢¢d¢d. The chaiity is requir¢d by company law to prepai'e acci'ued accounts and l an] qualified to undeilake the examination by being a qualified member oFThe Institutc of Chartci'cd Accountants in England and Wales. Having sat15fied myself that the chaj'ity is not subject to audit uiidei. company law aiid is eligible foi. independent examination, it is my i'espollsibility to.. examine the accouiits uiidei. section 145 of the 201 A Act to follow the pi-ocedures laid down in the general Direction5 given by the Charity Conunission uiider section 145{b) o*"Ihe 2011 Act. and to state whethei. paiticular ij)attei's have come to my attention. BASIS ofindependent examiner s report My examinati(Trn was caiy'ied out in accordance with ihe general Directions gtven by the Charity Commission. An examination includes a review of the accounting ircords kept by the chai'ity and a compai'ison of the accounts presented with those recoi'ds. It also includes ¢oJisideiation of any unusual items or disclosures in ihe accounts, and scclctng explanations fi'om you as tru8tee8 concei'ning any such matters. The pi'ocedures undeitaken do not i)i'ovid¢ all the evidence that would be i'equired in an audit and consequently iio opinion is given as to whether the accounts pi'esent a 'true and fair view, and the i'eport is limiled to those niatters set out in the stateinent below. Independent examiner's statement In comieetion with my examination, no matter has come to my attention: ( k) which gives me ieasonable cause Éo believe that in aiiy matei'ial respect tlie requiiements to k¢¢p a¢¢ounting i'ecords in accordance with section 386 of the Companies Act 2006., and lo pi'epare accounts which aceord with the accoiintiiig iecoi'ds, comply with the accounting requiiEinents of section 396 of the Companies Act 2006; and with the methods aiid pi'inciples of the Statement of Recoinmeiided Pi'acttce: Ac¢ounlii)g and Repoiting by Charities have iiot beeii Inet. or (2) to which, in my opiiiion, attentioii should be drawn in oi'dei. to enable a proper undei'slanding of the accounts to be reaclied. James Hilton Joi)¢s FCCA Hilton Jones tla Conynunity Accountancy Seivice Hollinwood Busiiiess Centre, Albei-t Street, Oldham OL8 3QL Date: 13, Oclober 202)
GREATER MANCHEST£R COMMUNITY CHAPiAINCY LIMITED 13 STATEMENT OF FINANCIAL Acriv SFO EN NCLUDING INCOME AND EXPENDITURE ACCOUNT Total Fund8 TotAI Funds Year Endod R68trlcted 28 F8bTuary Year End8d 29 Fund5 2025 February 2024 Unre8trlet8d Fund5 Furthar D&tsll8 Income from.. DDnations and lega¢iE5 6,591 11.877 6,591 75.432 7,512 87.494 63.555 InveslmÈni Income Tot41 18,468 63,555 82,023 95.ot Expandiiura on.. RaINj Funds 8,964 18041 8,%4 72,098 7,499 67.848 72.902 Olhei Total 8,160 72,902 81,062 75.347 Net InGcmellexpendltvrBI 10,308 19.3471 19,659 TransfÈrs between funds RoeonclllaOn of fund8 Total funds broughl forward Totsl fund5 Carrhd forward 63,583 73.891 38,B54 29,507 102,437 103,398 82,778 102,437 The statement of findla1 activilres indudÈs all yains and losses recognispd in the year. All incorne and expendilufe derives from continuing aclivilies. The notes on pages 16 to 24 form parf of Ihe5e gCCOUnts.
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMtTED 14 EETASA 28 FEB ARY 202S Company reul$iralign number." 06825285 2025 2024 Note$ Flxed Assots Tangible asse18 Toial fixed assels Currgnt a558ts'. Stocks Debtors Cash al Bank & in H8nd Toi81 curRnl a5sels 292 832 103,153 104,3D7 208 103,911 104.95g Llabilltlès.. Creditors.. Amounls falling due wlthin one year 1,561 1.870 Nel ajrrenl &5sels orlisbililps 103,398 102,437 Tolal &s9e15 less curiwrt liabllrfiÈs 103.398 102,437 Total not 88sots or Ilablllttes 103,398 102,437 The funds ol the charlty.. Re5triitEd income funds 29,507 3e,854 Unrestrlcred income funds 73.891 63,583 Total tharityfunds 103.398 102,437 For the period In qve5Uon the compaTrywa5 Èntitled to the exemptlon conferred by secllon 477 of the Companles Act 2006, and that no noti h3s bÈen dÈpDsited under settion 476 in relatlon to its accounts for the flnantial yÈar.' and the directors acknowledge thelr respon5ibilitie5 for.. compliqng with the reoulrements of the Companies Att 2006 wlth rÈspectto counting records ènd the preparation of account5, These accounts have bèen prÈpared In accordance with the provislons 3ppllcable to companies 5vbje¢tto thE small companles. regime. Approved by ihé Itustees on 13M Oclober 2025 Ga¥ln Whila Chair ThÈ noles on p8ges 16 to 24 lorm pari of Ihes8 a¢unIs.
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED 15 ststomènl of C88h Flow8 foi the yeav endlng 28 February 2025 Reconclllotlory of net movement In funds to net cash Ilow from operatlnE qCtlvktle5 Yèar Éndèd Y8ar Énded 28 February 29 Fébruary 202S 2024 Nole8 Net movement In funds Add back deprecIaD DEduct investment Income Decrea5ellincreasel in stocks Decreaselllncreasel in debtor5 Increase/{dre35el i# creditors 19,659 15481 624 13091 642 526 910 Net cash used im opÈiatln8 actlyltles 728 21,737 Cash flow8 Irom Investment a¢tlvStlo8'. Purchase ol (ed asseis Net Cash provlded by Inv8stlng 4ctlvltlg$ Increaselldecreasel in cash and cash EquivBlenls dutiw th& year 728 21,737 Cash and cash equivaknts brought forw8rd 103.183 81,446 Cash and cash equlvalonts rrIed fomard 103.911 103,183
GREATER MANCHESTER COMMUNITYCHAPLAINCY LIMITED 16 Not08 to the accounts fer th& yearendèd 28th Fèbruary 2025 l. AtcountlnE pollcles 1418a5is of p¥eparHtlon and assessmeftt of Eolng concern The accounts lftnancial statementsl h3ve beÈn prÈparÈd underthe hlstorlcal cost cenvention wlth Item5 ¥ecognlsed at cost ortransaction value unless orherwlse ststed In the relevant note5 to these icci¥unts.ThÈ finantlal statomÈnts have been prep3red ID accordance with thÈ Statement of RecomMe•ded Practice.. Accountlng and Reporting by Charities preparln8 thelr accounts In accordènce with the Flnancial Reportin8Standard applicable in the UK and Republic of Ireland IFRS 1021, effective 15tJ4nuary 2019, and the Flnancial Reporting5tand3rd applicable In the United Kingdom and Republlt of Ireland IFRS 10218nd the Charltie5 Act 2011. The charity constitutes a public benÈfit entltyas deftned by FRS 102. The trustees consldÈr that there are no material Jncertaintles about the charity's ablllly to cont1ne ès a 8oln8con¢ern. Ibl Funds stru¢tUTO Restricted funds are fund5 which areto be used In accordan with Specific restrittion5 IrnP05ed by the dor or trust deed.There are S restricted funds. UnrÈstricted income ftsnrls comprise those funds whlch the tru5tee5 arefree to Use for any purposp in furtheran£e of the charltable oblects, Unrestricted funds include deslenated funds where the truste, at theSr d15cretian, have created a fund for a speciflc purpose. Fuither det3ils of each fund are di5c105ed In note 13. Icl Income recognltlon All income ¢s recoEnised ontr the chailty has enttlement to the income,11 is probable that the Income wlll be rereived and the amgunt of incomè recelvable can be measured reliably. Oonatlons are recognised when the charity has been notifled In writing of both the amountand settlement date. In the Èvent that a donatiun15 subject to conditions that require a level of performance beforÈ the tharity is entltled tothe funds, the Incorne is deferred not recognlsed untll eStherthose condltlon5 are fully met, orthe fulfilment of those condltions 15 wholly wlthln the control of the charity and it is probablethat those condition5 will be fulfilled In the reporting period. Interest on funds held on deposSt15 Included when rÈcÈivablÈ and the amovntcan be measured rellably by the charliy., this is normally upon notification of the Interest pèld or p3yable by the baDk. Dividend5 are recognised onthe dlvldend has been declared and Dotification has been re£elved of the divldend due. Idl Expendlture Recagnltlan Liabilities are recoEnised as expendlture as 500n asthere Is a legal orconstructlve obll88tion commlttlng the tharlty to that expenditure, it is probable that settlement will be required and the amount of the obllgafjon can be rne4syred All expenditure is accounted for on an accruaLg b351s. expenses incSuding support tost5 arxl govemantÈ costs arÈ allocated or apportloned to the applicable expenditurp hEadi*Ès. For more Informatlon on thls attrlbutlon refer to note If) below. lel Irrecoverable VAT Irrecoverable VAT Is charged againstthÈ expendlture he3dlng flirwbich itw?s incu¥red. If) Allotatlofi ol support and eovevnantecosrs 5vpport costs have been 311ocated between 8overnan¢e costs and other supportcosts. Governance costs comprise all Costs Involvln8thÈ publlc accountablllty of the charity and its compliance with regulation and good practice. These C05ts inclvde costs related to independent PKamin2tlon ad legal fees together wlth an apportlonment of overhead and 5upport£osts. Governance tosts and support costs relating to chailtable activltle5 have been apportloned b85ed on type of expense. The allocation of support ano governince costs 15 anatysed In note 7. Igl Costs of ralslnE funds The costs of ralslnÈ ftrnds censlsts ofcafé supplies. fundr8islng, subscrfptions and costs of prSntlng the prayer letter. Costs of charitable attlvlties Include governance costs and 2n èpptsrtlonment of support tosts as shown in note 5.
GREATER MANCHESTERCOMMUNITY ¢FSAPiAIMCY LIMITED 17 Notesto the account$ for the year ended 28th Febryary 2025 111 Tan8lble limed a5set5 and depretiatlon All assets costing more than £500 a¥e capitallsed an(5 valLJed at hlstorlcal cost Ul Reallsed 88lns and losses All Eains and10sses are taken to thestatement of Financlal Activities as they arlse. Reallsed galns and1055es on investments are calculated a5the difference between sale5 proceed5 and their opening carrying valuo or thdr purtha5e value if acqulred subsequent to the first day of the flnantlal year. Unrealised galns and1055e5 3re calculated as the differÈntÈ between thefalrvalue at the ye3r end and their v3ryinB value. RÈallsed and u¢irea115ed Investment galns and losses are comblned in the Statement of Flnanclal Actlvltles, Ikl Penslons Th2 charity currently doe5 not admlnlster contrlbutlon5 to a ppTrsion 5chÈmÈ on behalf of Indivlduals. The trustees Implemented In auto enrolmont penslon stheme from February 2017. The charity ha5 no liabTlity bÈyond makinglts tontrfbutlons ènd paylngacross the dedurtlon5 for the employèe's contrlbutlons, 111 Debtors Trade and other debtor5 are reco8n15ed at the settlement amount due after any trade discount offered, Prepayments are valued at the atTKkunt prepaid net of any trade di5covnts due. IMI Credltors and pro9105 Creditors 3nd provi5ion5 are reco8nlsed where the charity h3s 3 present obligatlon resultln8 from a past event that wlll probably result In the transfer of funds to a thlrd porty and the amount due to sellle the obligation can be eaSured or stlmatd rellablv. Creditors and provisiofts are normally recogTri5ed at their settlement amouni after allowlng for any trade discount5 dup. 2. Rolated party transactloD¥ and tr%JsteBS' exppn5e5 and rèmu*èratlon The trustees all givelreely theirtime and expertSse wlthout3ny form of remunpration orother benefit In cash or klNI 12024.. £nill. Expenses pald to the trustee5 in the year totèlled £nll12024'. £nill. 3. Donatlons and Leg4clo5 Unre5trlctgd Rgtstrlcted Total Funds Total Fur5 Yeqr Enrfèd Year Endad Yèat Endod 28 Year Ended 28 28 Fgbruary 29 Febru4ry February 2026 Fèbruary 2025 2025 2024 Donali0Th5 Fundraislng Prayer Leller Donallons Gitt Aid 2,580 157 3,149 705 6,591 2,580 157 3,149 705 6,591 3,471 56 3,311 874 7,512 Previous pOrt1j period Unrfjstriryted Re5tr1ctgd Tvlal Funds Yèar Endèd Year Ended 29 Year Ended 29 29 February FBbruary 2024 F8L)ruary 2024 2024 Donations Fvndraising Prayer Letter Donalions GiftA 3,471 56 3.471 56 3.311 674 7.512 3,311 674 7,512
GREATER MANCHESTER COMMVNITY CHAPLAINCY LIMITED 18 Notes iothe accountsfoy the year endpd 28th February 2025 4. Income from charltable actlvltles UnTe¥trlcted Rg$frithd Total Fund8 Total Funds Year Ended Year Endèd Year Ended 28 Year Endpd 28 28 F8bruary 29 February Fobru8ry 2925 February 202S 2025 2024 C8fè sale5 Pig Issue Sa¢8S Re51ricled granlS-. CRW Charitable Trust Jerusaetn Trust Blg Lollery Fund 11,810 67 11,810 67 10,838 4,500 10,000 62.025 87,494 63,555 63,555 63,555 75,432 11,877 Previou5 rep(krting perfod VDrèstrl¢t8d R85tr1ctod Total Fund5 Year EndeLI Ygar Ended 29 Year End•d 29 29 February February 2024 February 2024 2024 CÈfé s2$ Blg18sue Sales RestrKled yr8nls'. CRH Charilable Tru51 Jerusalem Trusl Big Lollery Fund TudorTrugt 10,838 131 10,838 131 4.5(h) 10,000 62,025 4,500 10,000 62,026 10,969 76,525 87,494
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED 19 Notes to the Iccountsfarthe year ended 28th February 2025 5. Expemdiwre Care, Rè8ettl8mont and Year Ended Year Endod Rehabilitatlon 28 February tt February of Offfrnd&rs 2025 2024 Expendkture on ralsln8 lund5'. Café Supplies Prayer Letter Prlntlng Sub5cription5 7,215 1.296 453 8.984 7.215 1.296 453 8,964 5,859 1,147 493 7.499 Expondlturo on charltsblo actlvltlos: Employment Cosls Freelall Staff 8ad Debts Tra19 aient Expenses CorDpUr Expenses Minor Equlpmenl Sleff Travel TelephoTre VDlunlee15 Exp8nses Insurance Gowemance and Support C0515 Post. Piinling & Slalitsnery Depreclètlon 60,771 60,771 $6,169 437 591 144 4,438 139 349 103 228 3,021 728 15911 15911 5,416 251 811 634 267 821 762 672 1,718 5.416 251 811 634 267 821 762 672 1,718 841 72,098 72.098 67,848 Othor èxpondlturo-. Sundry 8%,[2 81.062 75,347 Restrl£tÈd funds Unrestricted fvnd5 72.902 8,160 81,062 82.975 12.372 75,347
GREATEP MANCHÉSTER COMMUNITY CHAPLAINCY LIMITED Note5 lo thè attountsforthe Year ended 28th February 2025 6. Analysls ot eJÈpÈrtdlture on tharliable activltles As per note S. 7. Allocat5on of governancE and support costs The breakdowth of support Costs and how these were allocated between 8overt)ance and other support tosts Is shown below.. Gèneral Support Govèrnancè Total 2025 8dsIs ol apportlonM8nt 672 type of expense 672 Accounlgncy Fee$ 672 672 Previou5 reportlng period General Support Govornancè Total 2024 Ba818 of apportioom¢nt 660 lypè o18xpense Accountancy Fee5 660 8. Analysis of siaff costs Y•#r Ended Year Entled 28 Febru•ry 29 Fèbruary 202$ 2024 Wages and Salaries Redundancy Soclal Sewnly Cos15 Penslon Costs 60,118 5S.598 653 60,771 S71 56,169 Charilabk adlvities Support Cogls 80.77f 56.169 60,771 56,189 The dveragè numberofemployees during Ihe year was 4 (pre¥K) year.. 41. The charily considers ils key m8nagemenl persofinel comprises the Iruslees and Centre Manager. The lolal employment benefits, Including emplDyer Nl and penslon Colltributions, of the key management personnel were £24,177 Iprevious year, £20,98S, indudin9 emk4oyer pen$lon conlnbulionsl, No employeé has b8n8fl18 in excess of £60.0 (previou8 ye8r.' none). 9. Ind8pend8nt Exarnln&r Fees Yèar Endod Yoar Ended 28 February 29 February 2025 2024 Itkdependent examlnallon fee 672 672 660
GREATER MANCHESTER COMMIJNITY CHAPLAINCY LIMITED Note5 lo the 3ttountsfoTthe year e#ded 28th Febwary 2025 10. Tanglblg Flxed Assets Computers Totsl Cost Al 1 March 2024 Addllions AI 28 FÈbtuary 2025 7.910 7.910 7.910 7,910 Deprèelatlon Al l March 2024 Charge for Year Al 28 February 2025 7,910 7,910 7,910 7,910 NET BOOK VALUE At 28 Febru3ry 2025 Al 29 F8btuary 2024 11. Siocks 2025 2024 rravel Passes 840 840 292 292 12. Analys15 of debtors 2025 2024 ebtor5 Prepayments 500 332 832 178 Debtor5 and prèpayments related to re5trlcted funds £70 and unrestricted funds £138 In 2025 re5trirted funds £121 and unrestricted fvnd5 £711 In 2024. 13. Credltors.. amounts fallln8 due wlthln one year 2025 2024 Credllors Sh[l-lr[ compensated 9bsenGe$ IholKJ8y payl Other creditors and actfuals Deferd income 889 1.2fO 672 1.670
GREATER MANCHESTER COMMVNIIY CHAPiAINCY IIMITED Nrte5 to the ae¢ouDtsfar theyeaT endpd 28th February 2025 14. D8ferr8d Income Deferred irKotne comprises granly tho1 cover a period beyond the year end Balan as al 1 March 2024 Amount rele8sed lo income earrted fr(Tr ¢harll8blo 8CtiTri1ies Amount deferd in year Balance at 28 Febwary 2025 16 Analys18 of oharltablg fvnds Analy818 of mov&rnent5 In vnrns¢rictèd funds Balancè 8t i Maroh 2024 Incoming Rosoure88 ResourGfyS Exponded Balance at 28 TranBlers Fgbruary 2025 General Fund 63,563 63.583 18.468 18,468 8.160 18.1601 73.891 73,891 Previous reporting period B31aTrce at 1 March 2023 Incomlng Rèsources ResOUf¢è$ Expended Balance at29 Fèbruary 2024 Transfvr General Fun 57,479 57,479 18,481 18.481 12,372 112.3721 63.583 63.583 Name of unrostridèd lund.. Generat Fund De8crlptlon, nature and purpo89 olthp lun The free reserve5
GREATER MANCHESTERCOMMLINITY CHAPIAINCY LIMITED 23 Not88 to the accounts for ihB yearendpd 2Bth February 2025 Anatysls of movemerts restrfctsd funds Balancè 8t 1 Mar¢h 2024 Incomlng Rèsourc•s Resources Exponded Balance at 28 Tran5fgrs February 2025 Uoyd8 Foundation JeiusaleTTI Trust Big Lottery Fund CRH Charitable Tn&sl Tudor TfU8t 2,171 10,000 20,747 4,500 1,436 38,854 12.5711 163,1591 13.5651 11,4361 172,9021 7.429 21,143 935 63,555 63.555 29,5D7 PrevÉous reporting perlod Balan¢8 at 1 March 2023 Incomlng Rosource8 alanco at 29 Trdnsf•rs Fébruary 2024 Expended Lloyds Foundalio JenJsalÉm Trust BVJ Lollery Fund VEF CRH Charil8Ne TnJ$l Tu(Sor Tnjst 2,249 2.171 10.000 20,747 10,(A)O 62,025 20.577 767 170 1,436 25,299 161.8551 17721 11701 4,0 4,500 1,436 38,854 76,525 162.9751
GREATER MANCHESTER COMMUNITY CHAPLAINCY LIMITED 24 Notesto thÈ attour+ts for ihe year ended Z8th Febr¥hiV 2025 Name of Testilcted lund.. Lloyds Foundation Jerusalem Tiust Blg Lottery Fund CRH Charitable Trust Tudoi Trust Descrlption, nature and purposè ofthè fijnd fvndino for the Volunl88r Coordinator loward5 the GCc Chaplain role lo cover all slaff cosls three yegr8 for the ChpllKilchen Tralner rundlng for Ihe centre manager role 16. Amlysls of n8t assets funds Unre8trlGted funds Oeslgnated fund8 RgstrlGted funds Total 2025 Fixed Assets C8sh 81 bank in hand Olhor not current asselsllliab41iliesl Tot&1 73,606 285 73,891 30,305 17981 29.507 103,911 15131 103.398 Pfevious reporting period Unrostrlctsd funds Doslgnatgd fund8 Restrlctod funds Tot812024 Flxed Assets Cash al bank ar In hand Olher net wrrè#l assetsiikablllliesl Totsl 63,829 15381 63,583 39,354 1500 38,854 103.183 11,038 37,869