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2025-09-30-accounts

Charity Commission number: 1141796 Companies House number: 7379872

TLC - ST LUKE'S TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

TLC - ST LUKE'S Contents

Page
Directors'report 1 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cash Flows 10
Notes to the Financial Statements 11 - 23

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

The trustees present their annual directors’ report and financial statements of the charity for the year ended 30[th] September 2025 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 purposes of the charity are to further such charitable purposes for the benefit of those living in Manchester and the surrounding area, as the trustees see fit, in particular, but not exclusively by: ~ providing facilities recreation and other leisure time occupations in the interest of social welfare

The charity provides support to those members of the community with mental health problems and to disadvantaged community groups whom, in the views of the trustees, are in need of additional assistance.

The main activities are to:

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.

The charity furthers its charitable purposes for the public benefit through engaging with the community in a range of locations. The Drop-In services are now offered at two neighbourhood centres (Gregorys Place and the Ida Kinsey centre). We also offer once a week, a social outing to various cultural places around Greater Manchester. Many of our activities are geared towards people in Manchester with mental health needs. We aim to provide a warm, safe and comfortable place for people to meet with others and take part in health-related activities and projects and classes that encourage self-confidence and independence.

We are committed to delivering activities that aim to promote social inclusion, through making accessible activities to a wide and diverse population.

We are able to offer advice and advocacy in house and legal /benefit support through links with a Local Law Centre and other local organisations and have links with other projects to which we can signpost people.

Page 1

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

Financial review

The charity has consolidated its financial position over the past year. We have had success in raising income from applications to trusts and funds, however our sustainability has continued to be an important focus for trustees and staff.

The Project Manager has successfully applied for and obtained funding from a number of Trusts and Foundations. This has given the drop-in sufficient funding to run for fifteen months.

Investment powers and policy

The trustees, having regard to the liquidity requirements of operating the charity, have endeavoured to keep available funds in an interest-bearing deposit account.

Reserves policy and going concern.

The balance held in unrestricted reserves on 30[th] September 2025 was £28,128 of which all 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 four 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 sources of income are grants and donations. 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.

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

Looking forward to the year ahead, the following are the priorities we want to address:

Structure, governance and management

TLC-St. Luke’s is a company limited by guarantee governed by its Memorandum and Articles of Association dated 17th September 2010. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 6[th] May 2011. In June 2020 we welcomed a new trustee with a background in education and the arts.

The trustees are also exploring ways of involving participants from the Drop-in project in the governance of the charity, potentially as trustees.

Page 2

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

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 and serve for a period of 5 years.

Trustee induction and training

Most trustees are already familiar with the work of the charity because of being local people and due to their involvement in the charity. Additionally, new trustees are invited and encouraged to attend induction and training with MACC and have engaged in relevant policies and procedures reviews.

Organisation

The board of trustees administers the charity. The board normally meets not less than 4 times per year.

Related parties and co-operation with other organisations

None of our trustees receives 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. In the current year, no such related party transactions were reported.

Reference and administrative information

Charity Name: TLC – St Luke’s Charity Number: 1141796 Company Registration Number: 07379872

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

Jane McAllister Chair of Trustees Eamonn Horgan (resigned March 2026) Greg Thorpe Dr Hannah Waterson (appointed November2024) Stephen Osgood (appointed July 2025)

Registered Office

3 Grenfell Road Manchester M20 6TG

Independent Examiners

Hilton Jones Hollinwood Business Centre Albert Street Oldham OL8 3QL

Bankers

Unity Trust Bank Nine Brindleyplace Birmingham B1 2HB

Page 3

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

Trustees responsibilities in relation to the financial statements

The charity trustees (who are also the directors of TLC – St Luke’s 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.

A review of our achievements and performance

We have managed to stabilise and consolidate the work of the charity this year.

A report on TLC Wellbeing Drop-In

TLC St Luke’s is based in the Ardwick area of Manchester. Many participants who attend the centre are from the local area although some participants attend from other areas of Manchester. Ardwick is ranked 1,101 out of 32,844 neighbourhoods in England in terms of deprivation (the English Indices of Deprivation 2019). The Covid 19 pandemic impacted peoples mental and physical health, exacerbating existing challenges for many. These effects continue into 2025.

Staffing has remained stable, as although one facilitator left in August 2025, we successfully recruited another person in September 2025.

Page 4

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

Funding continues to be challenging, however, 2025 has been a year of growth for the Wellbeing Drop In project. The Project Manager has been successful in securing funding which will provide stability for the project through to early 2027. The Drop-in project does not receive any statutory funding.

Funding during this period was obtained from

We also received a donation of £13,584.

During 2025 we received use of our Thursday venue free of charge from Your Housing Association.

The cost of living has impacted our client group throughout 2025 period. Food and energy costs are having a great impact. Our funding has enabled us to offer one-to-one sessions with clients to discuss finances; including energy bills/council tax/housing issues/bus pass applications. We have successfully assisted clients to claim pension credit and to claim council tax reductions.

The majority of our clients are not IT literate and are in danger of being ‘left behind’ in terms of our society’s’ moving to a more digital world. Funding during 2025 has enabled us to offer one-to-one basic IT sessions to clients.

The Drop in continues to offer its telephone befriending service, the team making regular calls to clients. These have now become embedded in our service and will continue to be part of the Drop-in offer.

During the 2025 year, we have developed and firmed up our relationship with Manchester City Council, RNCM, Hulme Garden Centre, and other partners in the city. On a wider scale, relationships have developed with the Relief in Need charity, The National lottery and The Postcode Lottery.

TLC continue to develop relationships with social prescribers/referrers at local GP centres and Living Well, Greater Manchester Mental Health Foundation Trust.

TLC have visited various museums and Art galleries, with regular workshops at Manchester Museum.

We have celebrated diverse anniversaries, including Chinese New Year.

We visit 422 Stockport Road each month to support their community café and enjoy a meal together.

Each month, a musician has provided music sessions, ranging from clients writing and performing a song to karaoke sessions. These are very popular with clients. We attend regular concerts at the Halle in Ancoats and the Stoller Hall at Victoria.

We created Christmas wreaths at Hulme Community Garden Centre. Each month Kath from HCGC delivers a new craft session. We have made lampshades, paper beads, mint tea and much more.

TLC visit Home Cinema each month. We enjoy walks in City Centre Parks, Boat trips on the Irwell and visits to the East Lancashire Steam Railway and Manchester Transport Museum.

Page 5

TLC St Luke’s Report of the Trustees For the year ended 30 September 2025

The Drop In offers a range of informative talks for participants. This year we invited various organisations including Manchester Recycling, Manchester Age Friendly and Health organisations to hold instructive sessions.

We have worked closely with Manchester City Football Clubs’ community arm. They have delivered armchair football, quiz evenings and reminiscing sessions during the period.

Conclusion

2025 has been a year of consolidation of our offer. We continue to work with local social landlords, social prescribers at the local GP hubs, Barnardo’s, Manchester City Council, RNCM, Hulme Garden Centre, Social landlords and our many supporters.

Funding is always precarious for small charities; our Project Manager was successful in securing funding to enable the Project to continue through to early 2027

Our staff and volunteers worked tirelessly to ensure people were supported throughout 2025

Our aim for 2026 is to build on our success, to continue to support existing clients and to reach new people who will benefit from our service.

Our thanks go out to our clients who help us shape the service and continue to tell us that this service is needed.

Plans for Future Periods

Looking forward to the year ahead, the following are the priorities we want to address:

TLC-St Luke’s is predominately funded by grants. We maintain the Wellbeing Drop In and other services via small grants and donations and continue to actively fund raise to secure core funding for the services provided overall. Therefore, the focus of our future planning is on sustainability and funding sources beyond this point.

By order of the board of trustees

Jane McAllister Chair of Trustees Date: 16 June 2026

Page 6

TLC - ST LUKE'S Independent Examiner's Report For The Year Ended 30 September 2025

I report on the accounts of the company for the year ended 30 September 2025 , which are set out on pages 8 to 23.

Respective responsibilities of trustees and examiner

The trustees (who are also 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:

JM Hilton-Jones 16 June 2026 Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL

Page 7

TLC - ST LUKE'S

Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025

----- Start of picture text -----
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
INCOME FROM
Donations and legacies 3 13,685 - 13,685 11,766
Charitable activities 4 5,600 45,800 51,400 18,640
TOTAL INCOME 19,285 45,800 65,085 30,406
EXPENDITURE ON
Charitable activities 5 (2,532) 44,068 41,536 46,908
TOTAL EXPENDITURE (2,532) 44,068 41,536 46,908
NET INCOME/(EXPENDITURE) 21,817 1,732 23,549 (16,502)
Transfers between funds 14 (1,513) 1,513 - -
NET MOVEMENT IN FUNDS 20,304 3,245 23,549 (16,502)
RECONCILIATION OF FUNDS
Total funds brought forward 14 7,824 15,942 23,766 40,268
TOTAL FUNDS CARRIED FORWARD 14 28,128 19,187 47,315 23,766
----- End of picture text -----

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 11 to 23 form part of these accounts.

Page 8

TLC - ST LUKE'S Balance Sheet As At 30 September 2025

----- Start of picture text -----
Companies House number: 7379872
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 10 - - - -
- - - -
CURRENT ASSETS
Debtors 11 498 - 498 498
Cash at bank and in hand 32,430 19,187 51,617 25,497
32,928 19,187 52,115 25,995
Creditors: Amounts falling due within 12 -
4,800 4,800 2,229
one year
NET CURRENT ASSETS 28,128 19,187 47,315 23,766
TOTAL ASSETS LESS CURRENT LIABILITIES 28,128 19,187 47,315 23,766
NET ASSETS 28,128 19,187 47,315 23,766
THE FUNDS OF THE CHARITY
Restricted income funds 14 - 19,187 19,187 15,942
Unrestricted income funds 14 28,128 - 28,128 7,824
TOTAL CHARITY FUNDS 28,128 19,187 47,315 23,766
----- End of picture text -----

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. 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.

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

Approved by the trustees on 16 June 2026

Jane McAllister - Chair of Trustees

The notes on pages 11 to 23 form part of these accounts.

Page 9

TLC - ST LUKE'S Statement of Cash Flows For The Year Ended 30 September 2025

RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net movement in funds
Add back depreciation
Decrease/(increase) in debtors
Increase/(decrease) in creditors
NET CASH USED IN OPERATING ACTIVITIES
CASH AND CASH EQUIVALENTS BROUGHT FORWARD
CASH AND CASH EQUIVALENTS CARRIED FORWARD
INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE
YEAR		 2025
2024
£
£
23,549
(16,502)
-
180
-
5,375
2,571
(3,562)
26,120
(14,509)
26,120
(14,509)
25,497
40,006
51,617
25,497

Page 10

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

1 Accounting Policies

1.1 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), effective 1st January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) 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.

1.2 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 9 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 14.

1.3 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.

1.4 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 1.6.

1.5 Irrecoverable VAT

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

Page 11

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

1.6 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 7.

1.7 Costs of raising funds

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

1.8 Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 6.

1.9 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:

Computer Equipment 33.33% on cost Fixtures & Fittings 25% on cost

1.10 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

1.11 Pensions

The charity operates an auto ‑ enrolment pension scheme. The charity has no liability beyond paying its contributions and collecting employees’ contributions.

1.12 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.

Page 12

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

1.13 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 (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: £nil).

3 Donations and Legacies

Donations
Previous reporting period
Donations		 Unrestricted
2025
£
13,685
13,685		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
13,685
11,766
-
13,685
11,766
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
1,766
10,000
11,766
1,766
10,000
11,766

Page 13

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

4 Income from charitable activities

Income from charitable activities
Unrestricted
2025
£
Manchester City Council - MCC Community Hea
-
Manchester City Council - Neighbourhood Invest
-
Duchy of Lancaster
-
The Charity Service
-
We Love Manchester
-
Forever Manchester
-
Manchester District Relief in Need
-
MCC
-
National Lottery Community Fund
-
Peoples Postcode
-
Zochonis Trust
5,600		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
-
8,800
-
-
1,000
-
-
1,500
-
-
1,000
-
-
2,860
-
-
100
-
-
2,600
15,000
15,000
780
18,800
18,800
-
12,000
12,000
-
-
5,600
-
5,600 45,800
51,400
18,640
Previous reporting period
Manchester City Council - MCC Community Health Equity Fund
Manchester City Council - Neighbourhood Investment Fund
Duchy of Lancaster
The Charity Service
We Love Manchester
Forever Manchester
Manchester District Relief in Need
MCC		 Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
-
8,800
8,800
-
1,000
1,000
-
1,500
1,500
-
1,000
1,000
-
2,860
2,860
-
100
100
-
2,600
2,600
-
780
780
-
18,640
18,640

Page 14

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

5 Net income

----- Start of picture text -----
|||| |---|---|---| |2025|2024| |£|£| |Net income is stated after charging:| |Depreciation - owned assets|-|180| |Accountancy|3,745|906|

----- End of picture text -----

6 Expenditure on charitable activities

----- Start of picture text -----
|||||| |---|---|---|---|---| |Drop in and| |Counselling| |YYYYY|Activities|2025|2024| |£|£|£|£| |-| |Employment costs|27,562|27,562|25,129| |Software and website|-|-|-|128| |Telephone and internet|-|144|144|144| |-| |Running costs for drop-in|6,322|6,322|5,760| |-|-|-| |Therapies|10,695| |Bank charges|-|71|71|72| |Rent|-|2,920|2,920|920| |Insurance|-|657|657|703| |Depreciation|-|-|-|180| |Printing postage and stationery|-|9|9|-| |Governance costs|-|3,745|3,745|906| |Support costs|-|106|106|2,271| |-| |41,536|41,536|46,908| |2025|2024| |£|£| |Restricted funds|44,068|12,670| |Unrestricted funds|(2,532)|15,617| |41,536|46,908|

----- End of picture text -----

Page 15

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

7 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.

General
Support
£
Audit and accountancy
-
Professional fees
106
106
Previous reporting period
General
Support
£
Audit and accountancy
-
Book-keeping fees
1,650
Professional fees
34
Payroll bureau fees
587
2,271
Analysis of staff costs
Wages and salaries
Charitable activities
Average number of employees
Number of employees with benefits in excess of £60,000
type of expense
type of expense
Total employment benefits, including employer pension contributions of the
key management personnel
type of expense
Basis of apportionment
Basis of apportionment
type of expense
type of expense
type of expense		 Governance
2025
£
£
3,745
3,745
-
106
3,745
3,851
Governance
2024
£
£
906
906
-
1,650
-
34
-
587
906
3,177
2025
2024
£
£
27,562
25,129
27,562
25,129
27,562
25,129
27,562
25,129
2025
2024
3
3
-
-
2025
2024
£
£
-
-

8 Analysis of staff costs

The charity considers its key management personnel comprises the trustees.

Page 16

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

9 Independent Examiner Fees

Independent examination fees
10 Tangible Fixed Assets
FA 5
FA 4
FA 3
£
£
£
Cost
At 1 October 2024
-
-
-
At 30 September 2025
-
-
-
Depreciation
At 1 October 2024
-
-
-
At 30 September 2025
-
-
-
Net Book Value
At 30 September 2025
-
-
-
At 1 October 2024
-
-
-
11 Debtors
Prepayments
Restricted
Unrestricted		 Fixtures &
Fittings
£
1,640
1,640
1,640
1,640
-
-		 2025
2024
£
£
3,745
906
3,745
906
Computer
Equipment
Total
£
£
6,644
8,284
6,644
8,284
6,644
8,284
6,644
8,284
-
-
-
-
2025
2024
£
£
498
498
498
498
2025
2024
£
£
-
-
498
498
498
498

Page 17

TLC - ST LUKE'S Notes to the Financial Statements

For The Year Ended 30 September 2025

12 Creditors: amounts falling due within one year

Creditors
Holiday pay accrual
Taxation and social security
Other creditors and accruals
Unrestricted
13 Deferred income
Balance as at 01 October 2024
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 30 September 2025
Deferred income comprises rental income and grants invoiced and received
in advance.		 2025
2024
£
£
2,884
390
747
747
237
204
932
888
4,800
2,229
2025
2024
£
£
4,800
2,229
4,800
2,229
2025
2024
£
£
-
2,860
-
(2,860)
-
-
-
-

Page 18

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

14 Analysis of charitable funds

Analysis of movements in unrestricted funds

General fund
Previous reporting period
General fund		 As at
1 October
2024
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2025
£
£
£
£
£
7,824
19,285
2,532
(1,513)
28,128
7,824
19,285
2,532
(1,513)
28,128
As at
1 October
2023
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2024
£
£
£
£
£
31,549
1,766
(15,617)
(9,874)
7,824
31,549
1,766
(15,617)
(9,874)
7,824

Name of unrestricted fund: General fund

Description, nature and purpose of the fund

Free funds which are not designated for particular purposes

Page 19

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

14 Analysis of movements in restricted funds

Garfield Weston
Manchester City Council - MCC Com
Manchester City Council - Neighbour
Duchy of Lancaster
The Charity Service
We Love Manchester
GMCVO
Manchester District Relief in Need
Ford Britain Trust
Manchester Wellbeing Fund
MCC
National Lottery Community Fund
Peoples Postcode		 As at
1 October
2024
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2025
£
£
£
£
£
90
-
-
-
90
2,647
-
(1,488)
-
1,159
878
-
(2,179)
1,301
-
1,251
-
-
-
1,251
504
-
(457)
-
47
4,984
-
(4,984)
-
-
-
-
(107)
107
-
5,510
-
(110)
-
5,400
-
-
(105)
105
-
78
-
-
-
78
-
15,000
(13,655)
-
1,345
-
18,800
(18,699)
-
101
-
12,000
(2,284)
-
9,716
15,942
45,800
(44,068)
1,513
19,187

Page 20

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

14 Analysis of movements in restricted funds (continued)

Previous reporting period

Garfield Weston
Manchester City Council - MCC Com
Manchester City Council - Neighbour
Duchy of Lancaster
The Charity Service
We Love Manchester
GMCVO
Forever Manchester
Manchester District Relief in Need
Barchester Health
Ford Britain Trust
Manchester Wellbeing Fund
MCC
DWF LLP
Manchester City Council - Contingen
Manchester Guardian Society		 As at
1 October
2023
Incoming
Resources
Resources
Expended
Transfers
As at
30 September
2024
£
£
£
£
£
390
-
(300)
-
90
-
8,800
(6,153)
-
2,647
-
1,000
(122)
-
878
78
1,500
(327)
-
1,251
59
1,000
(555)
-
504
2,569
2,860
(445)
-
4,984
-
-
(613)
613
-
-
100
(100)
-
-
5,334
2,600
(2,424)
-
5,510
31
-
(43)
12
-
180
-
(275)
95
-
78
-
-
-
78
-
780
(875)
95
-
-
-
(383)
383
-
-
-
(36)
36
-
-
-
(19)
19
-
8,719
18,640
(12,670)
1,253
15,942

Name of restricted fund:

Description, nature and purpose of the fund

Garfield Weston

Manchester City Council - MCC Community Health Equity Fund Duchy of Lancaster The Charity Service Manchester District Relief in Need Manchester Wellbeing Fund MCC National Lottery Community Fund Peoples Postcode

for core costs

for core costs

for projects for activities and refreshments for food and mood spend for projects for projects for projects for projects

Page 21

P*Je 22

TLC - ST LUKE'S Notes to the Financial Statements For The Year Ended 30 September 2025

15 Analysis of net assets between funds

Designated
funds
£
Cash at bank and in hand
-
Other net current assets/(liabilities)
-
Total
-
Previous reporting period
Designated
funds
£
Cash at bank and in hand
-
Other net current assets/(liabilities)
-
Total
-		 Unrestricted
Restricted
2025
£
£
£
32,430
19,187
51,617
(4,302)
-
(4,302)
28,128
19,187
47,315
Unrestricted
Restricted
2024
£
£
£
9,555
15,942
25,497
(1,731)
-
(1,731)
7,824
15,942
23,766

16 Going Concern

The charity's main source of income is grant funding and investment income. The trustees consider, having regard to reserves 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 the funding income should cease.

17 Post Balance Sheet Events

The Trustees do not consider that there have been any events since the balance sheet date that significantly impact on the financial statements.

18 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial

Page 23