Company registration number.. 07885159
Charity registration number.. 1145943
Didsbury Good Neighbours
IA company limited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 March 2025
The Moffatts Partnership LLP
Suite 1.1, First Floor
Jackson House
Sibson Road
Sale
M33 7RR

Didsbury Good Neighbours
Contents
Reference and Administrative Details
Trustees, Report
2to6
Statement of Trustees, Responsibilitie5
Independent Examiner's Report
8t09
Statement of Financial Activitie5
io
Balance Sheet
Ilto12
Notes to the Financial Statements
13to26

Didsbury Good Neighbours
Reference and Administratlve Details
Chalrman
Margaret Anne Wright
Trustees
Mar8aret Anne Wright
Mrs Eleanor Rose Cribb
Ms Margaret Morgan, (resigned 14th October 20241
Mr Robert lan Mitchell, (resigned 3rd December 20251
Mr Steven Oliver, lappointed 29th January 20251
Mr Roland Paul Fox, Iresigned 24th July 20241
Claire Margaret Duffy, (appointed 3rd December 20251
M5 Anne Elizabeth Hlggins
Secretary
Charlty Registratlon Number
1145943
Company Reglstratlon Number
07885159
Regl$tered Offlce
Gillbrook Road
Did5bury
Manchester
M20 6WH
Independent Examlner
The Moffatts Partnership LLP
Suite 1.1, First Floor
Jackson House
Sibson Road
Sale
M33 7RR
Page I

Didsbury Good Neighbours
Trustees, Report
The trustees, who are directors for the purposes of company law, present the annual report together with the
financial statements of the charitable company for the year ended 31 March 2025.
Strurture, governan¢e and management
Nuture of governing document
Didsbury Good Neighbours is a company limited by guarantee governed by its Memorandum and Artlcles of
Association dated 29th November 2011 and registered on the 16th December 2011.
It was re8lstered as a charity wlth the Charity Commission on 16th February 2012.
Recrultment and appolntment of trustees
The trustees are elected on an annual basis, at the AGM one trustee was appointed during this period. New
Trustees undertake an induction process and experienced, established Trustees are available to them for guidance
and reference.
Further details of the recruitment process and responsiblllties are avallable In the Memorandum and Articles of
Association.
Inductlon ond trolnlng of trustees
New trustees will receive an on-boardinB pack of Information including the constitution, trustee terms of reference
document, the latest annual report and statement of accounts, copies of minutes from recent board meetings,
recent monthly board reports and other relevant information.
Arrongementsfor settlng key monagementpersonnel remuneratlon
Remuneration for key personnel is set by the board with amounts being reviewed annually. As per the
Memorandum and Articles of Association, a director or a connected person may be employed by the Charity or
engaged to provide servlces to the Charity provided the remuneration is properly proportionate to the value of the
servlces provided and that a majorlty of the directors do not benefit in this way.
Orqonlsotlonol structure
The charity is managed by the board of trustees. The trustees meet on a regular basis, sets the strategic direction
of the charity, agree an annual budget, and monitors performance agalnst the budget. The manager Jamle has
been appointed by the trustees to manage the general day-to-day operations.
Page 2

Dldsbury Good Nelghbours
Trustees, Report
Relationship5 With related parties
Didsbury Pavilion Cafe Ltd
A wholly owned tradin8 subsidiary of the Didsbury Good Neighbours charitv.
Malor rlsks and management of those rlsk5
Generol Risk Policy
The Trustees regularly review all areas of activities to identify risks to the charity and potential rlsk areas.
The tru5tee5 have established appropriate levels of reporting and controls to mitigate both identified and potential
risks.
Objectlves and artlvltles
Objects and alm5
The charlty's objects are speclfically restricted to the followin8'.
To promote for the benefit of the inhabitants of Didsbury and surrounding areas any purposes which are
exclusively charitable according to the laws of England and Wales and in particular but without limitation to
provide services to those persons who are in need by reason of their sickness, age or disabilitv.
Trustees revlew the strategy annually to meet the needs of members and to comply with the requirements of our
major funder Imanchester City Council - OMVCSI
Our mission is to enable older people in Didsbury and surrounding areas to lead independent and fulfilling lives,
especially those in need due to physical or mental frailty, isolation or poverty. We do this by providing activities to
support mental and physical wellbeing,. high quality befriending and sUPPOrt Services and by promotin8 social
Inclusion.
Fundrolslng dlsclosures
Manchester City Council are our main funders with other grant 8ivln8 organisation contributing financially to our
operations.
Publlc beneflt
Didsbury Good Nei8hbours is a public benefit entity.
Didsbury Good Neighbours offer a variety of activitie5 focusing on health and wellbeing..
Summer Night Live Mu51C
Film and Theatre nights
Local Community interests
Speakers on topics such as health and wellbeing, Friends of Didsbury Park meetings
and providing a venue for other local community groups to meet.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Page 3

Didsbury Good Neighbours
Trustees, Report
Soclol Investment policie5
Didsbury Good Neighbours has a range of activities meetings the needs of its members. The activities address
identified needs of the local community in consultation with local NHS Care Teams, members and volunteers.
Activities we provide to address this are..
Friendship and Memories Groups (Dementia)
Men's Group
Health Habits/Cost of Living Lunch Clubs
A variety of tailored exercise classes
Wellbeing activities to enhance physical and mental wellbeing IArt & Craft Groups, Film Club, Coffee Morning and
Wellbeing Workshops)
Visits to external venues (Manchester Museum & Lancashire County Cricket Clubl
Gront moklng poll¢les
We are not a grant makin8 body.
Use of volunteers
Didsbury Good Neighbours has access to 150+ volunteers who support members in a variety of roles ranging from
Befrlender, Driver, supporting and running various activitie5. Appropriate training is provided as are regular
celebrations to acknowledge and thank volunteers for their contributions. There are also regular get.togethers to
enable volunteers to glve share feedback and make suggestions for improvements.
Achlevements and perform4n¢e
Every 6 months Oidsbury Good Neighbours submlt reports to the Board of Trustees showlng performance again
objectives which are then shared with Manchester City Council IOMVCSI as required.
Restatement of Prlor Perlods
During the year ended 31st March 2025, the Trustees started to have concerns on the administratlon of
transactions between the parent charity and its wholly owned subsidiary company Didsbury Pavilion Cafe Ltd.
The Trustees approached both legal and accounting flrms to advise them on the current and past accounts that
were published. It was established that previous financial statements did not give a true and fair view.
The Trustees with advlce have strengthened the controls of the charity and restated the financial statements from
1st April 2023.
The trustees recognise that this represented a governance failure, and upon identifying the Issues they concluded
that the matter met the threshold for reporting to the Charity Commission.
The above issues led to a delay in finalising and submission the financial statements 31st March 2025.
The Trustees are confident that steps have been taken to strengthen the governance of the charity.
Page 4

Didsbury Good Neighbours
Trustees, Report
Financial review
Total incoming resources amounted to £120,947 12024.. £131,201) with unrestrlcted income of £119,822 and
restricted income of £1,125.
Total resources expended amounted to £131,72612024'. £130,966) with unrestricted expenditure of £130,601 and
restricted expenditure of £1,125.
The total net result for the year was an operating deficit of £I10,779112024.. £235 surplus).
Total retained funds carried forward at the end of the year a mounted to £19,61112024.' £30,3891, all funds being
unrestricted.
Pollcy on reserves
The trustees have set a reserves policy that targets a holding of unrestricted free reserves equal to at least 3
months of expenditure. The trustees recognise that any reserves will take time to build and hope to achieve this
target over a 3-5 year period.
Our reserves policy is reviewed annually to ensure that the levels held remain approprlate to the charity'5 needs
and obligations.
Funds In deflclt
There are no funds In deflclt.
Prlnclpolfundlng sources
The principal source of funding is as follows..
Manchester Clty Council IOMVCSI
National Lottery Fund
Te5co StronBer Starts
Plans for future perlods
Alms and key obJectlve5forfvture perlods
To continue to deliver our charitable objectives
To consult with all Didsbury Good Neighbours Stakeholders
To review demand and look at ways we can adapt
Page S

Didsbury Good Neighbours
Trustees, Report
Management
The seNice manager and the team work tlrelessly, and with enthusiasm, to ensure members and volunteers are
supported. They a150 provide excellent support to Trustees so that they can carry out their role effectively and
govern the or8anisation in a proactive wav.
I would Ilke to thank my fellow Trustees for their ongoing support and the tirne and interest they 8ive to DGN.
Everyone at DGN, whatever role they play, is committed to provide the best possible services we can to older local
people in 2025.
Credltor payment pollcv
Invoices are paid in accordance with the requested payment terms.
Golng concern
The trustees are satisfied that the charlty remains a goin8 concern for a perlod In excess of twelve months.
Small companle5 provlslon statement
This report has been prepared in accordance with the small companies reglme under the Companies Act 2006.
The annual report was approved by the trustees of the charity on 20 March 2026 and signed on Its behalf by..
Margaret Anne Wright
Chairman and trust
Page 6

Didsbury Good Neighbours
Statement of Trustees, Responsibilities
The trustees Iwho are also the directors of Did5bury Good Neighbours for the purpose5 of company lawl are
responsible for preparing the trustees, report and the financial statements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practicel, including FRS
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland The report and accounts have
been prepared in accordance with the provisions in the Companies Act 2006 relatin8 to small companies.
Company law requires the trustees to prepare financial statements for each financial year. Under company law the
trustees must not approve the financial statement5 unless they are satisfied that they 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
its income and expenditure, of the charitable company for that period. In preparing these financial statements, the
trustees are required to..
select suitable accounting policies and apply them consistently,.
observe the methods and principles in the Charities SORP,.
make judgements and estimate5 that are reasonable and prudent,.
state whether applicable accounting standard5, comprising FRS 102 have been followed, subject to any
material departures disclosed and explained in the financial statements,. and
prepare the financial statements on the going concern basls unless It is inappropriate to presume that the
charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at
any tlme the financial position of the charitable company a nd ena ble them to ensure that the financial statements
comply wlth the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable
company and hence for takin8 reasonable steps for the preventlon and detection of fraud and other irre8ularltles,
The trustees are responsible for the maintenance and integrity of the corporate and financial informatlon included
on the charitable company's webslte. Legislation governin8 the preparation and dlsseminat5on of financlal
statements may differ from legislation in otherjurisdictions.
Approved by the trustees of the charity on 20 March 2026 and signed on its behalf by..
Margaret Anne Wright
Chairman and trustee
Page 7

Didsbury Good Neighbours
Independent Examiner's Report to the trustees of Didsbury Good Neighbours ('the Company'}
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March
2025.
Responsibilitle5 and basis of report
As the charlty's trustees of the Company land also its directors for the purposes of company lawl you are
responsible for the preparatlon of the accounts in accordance with the requirements of the Companie5 Act 2006
I'the 2006 Act'l.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006
Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts
as carrled out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have
followed the Directions given by the Charity Commisslon under section 14515llbl of the 2011 Act.
Independent examlnerfs statement - matter of concern Identlfled
I have completed my examination. I have identified matters of concern a5 Stated within the trustees report under
the heading 'Restatement of Prior Periods, on page 4 as well as within the accountin8 policies note 2 on pa8e 14.
I confirm that no other matters have come to my attentlon In connection with the examinatlon glvlng me
reasonable cause to believe that in any material respect..
l. accountin8 records were not kept in respect of Didsbury Good Nei8hbours as required by section 386 of the
2006 Act,. or
2. the accounts do not accord with those records,. or
3. the accounts do not comply wlth the accounting requirements of section 396 of the 2006 Act other than anv
requirement that the accounts give a 'true and falr view, whlch Is not a matter considered as part of an
independent examination,. or
4. the accounts have not been prepared In accordance wlth the methods and prlnciples of the Statement of
Recommended Practice for accountin8 and reporting by charities lapplicable to charities preparing their
accounts In accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
IFRS 10211.
I confirm that there are no other matters to whlch your attentlon should be drawn to enable a proper
understanding of the accounts to be reached.
Page 8

Didsbury Good Nelghbours
Independent Examiner's Report to the trustees of Didsbury Good Neighbours ('the Company'}
Mrjoh
Institu
xon F.C
f Chart
d Accountants in England and Wales
Suite
.1, First Floor
Jackson House
Sibson Road
Sale
M33 7RR
20 March 2026
Page 9

Didsbury Good Neighbours
Statement of Financial Activities for the Year Ended 31 March 2025
(Including Income and Expenditure Account and Statement of Total Recognised Gains and
Losses)
Unrestrlcted
fund5
Restricted
funds
Total
2025
Total
2024
£ IA5 restated)
Note
Income and Endowments from:
Donations and legacies
Charitable activities
70,311
46,171
3,340
1,125
71,436
46,171
3,340
83,159
25,338
22,704
Other income
Total income
119,822
1,125
120,947
131,201
Expendlture on:
Raisin8 funds
Charltable actlvltles
13,6881
1126,9131
13,6881
1128,0381
113,5111
1117,4551
11,1251
Total expendlture
1130,6011
11,1251
1131,7261
1130,9661
Net lexpenditurel/income
110,7791
110,7791
235
Net movement In funds
110,7791
110,7791
235
Reconc115atlon of funds
Total funds brought forward
30,390
30,390
30,154
Total funds carrled forward
21
19,611
19,611
30,389
All of the charity's activities derive from continui nE operations durin8 the above two periods.
The funds breakdown for 2024 is shown in note 21.
The notes on pages 13 to 26 form an integral port of these financial statements.
Page 10

Didsbury Good Neighbours
{Registration number: 07885159)
Balance Sheet as at 31 March 2025
2025
2024
£ (As restated)
Note
FSxed assets
Tangible assets
Investments
15
3,145
981
16
3,146
982
Current assets
Debtors
17
9,762
9,601
13,700
17,031
Cash at bank and in hand
18
19,363
30,731
Creditor5: Amounts falllng due wlthln one year
19
12,8981
11,3241
Net current assets
16,465
29,407
Net a55ets
19,611
30,389
Funds of the charlty:
Unrestrlcted Income funds
Unrestricted funds
19,611
30,389
Total funds
21
19,611
30,389
For the financial year ending 31 March 2025 the charity was entitled to exemption from audit under sectSon 477 of
the Companies Act 2006 relating to small companies.
Directors, responslbllltles..
The member5 have not required the charity to obtain an audit of its accounts for the year in question in
accordance with section 476- and
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to
accountin8 records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies
subjett to the small companies reglme wlthin Part 15 of the Companies Act 2006.
The notes on pages 13 to 26 form an integral part of these financial statements.
Page 11

Didsbury Good Neighbours
(Registration number: 07885159)
Balance Sheet as at 31 March 2025
The financial statement5 on pages 10 to 26 were approved by the trustees, and authorised for issue on 20 March
2026 and signed on their behalf by..
Margaret Anne Wright
Chairman and trustee
The notes on pages 13 to 26 form an integral part of these financial statements.
Page 12

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
I Charity statu5
The charity is limited by guarantee, incorporated in , and consequently does not have share c3Pltal. Each of the
trustees is liable to contribute an amount not exceeding £1 towards the assets of the chority in the event of
liquidation.
The address of its registered office is..
Gillbrook Road
Didsbury
Manchester
M20 6WH
These financial statements were authorised for issue by the trustees on 20 March 2026.
2 A¢¢ountln8 pollcles
Summary of slgnlflcant accountlng pollcles and key accountlng estlmates
The principal accounting policies applied in the preparation of these financial Statements are set out below. These
policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compllance
The financial statements have been prepared in accordance with Accounting and Reporting by Charities:
Statement of Recommended Practice lapplicable to charities preparing their accounts in accordance wlth the
Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211 Ilssued in October 20191
Icharities SORP IFRS 10211, the Flnancial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021
and the Companies Act 2006.
Bas15 of preparatlon
Didsbury Good Neighbours meets the deflnltlon of a public benefSt entlty under FRS 102. Assets and liabilitie5 are
initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy
notes.
Goin8 concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.
Exemption from preparlng a ¢ash flow Statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not included a cash
flow statement in these financial statements.
Page 13

Didsbury Good Neighbours
Notes to the Flnancial Statements for the Year Ended 31 March 2025
Prlor period errors
As mentioned in the trustees report, the trustees identified that certain historic transactions between the parent
charity and its wholly owned Subsidiary company Didsbury Pavilion Cafe Ltd had not been correctly dealt with in
flnancial year5 ending 31st March 2021 and 31st March 2022. As part of rectifying these issues, all affected items
were reviewed and corrected, resulting in a restatement of opening reserves as at l April 2023.
The overall adjustment for the two financial years resulted in the below..
A reduction in donations received of £27,224
A reduction in the other debtor5 of £27,224
As a result of the review, there has also been a restatement In the flnancial year 31st March 2024 as follows..
An increase in donations received of £5,000
A Increase In other debtors of £5,000
Income and endowments
All income is recognlsed once the charity has entitlement to the Sncome, It Is probable that the income wlll be
received and the amount of the Income receivable can be measured reliably.
Donotlons and leqocles
Donations are recognised when the charity has been notlf led in writing of both the amount and settlement date. In
the event that a donation is subject to condltions that require a level of performance by the charity 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 these
conditSons will be fulfilled in the reportin8 perlod.
Grants re¢elvable
Grants are reco8nised when the charity has an entitlement to the funds and any conditions linked to the grants
have been met. Where performance conditions a re attached to the grant and are yet to be met, the income is
recognised as a liability and included on the balance Sheet as deferred income to be released.
Expendlture
All expenditure 15 recognised once there is a legal or constructive obligation to that expenditure, it Is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate Similar costs to that category. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis con515tent with the use of resources, with Central staff
costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
All resources expended are inclusive of irrecoverable VAT.
Page 14

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
Rolsingfund5
These are costs incurred in attracting voluntary income, the management of investments and those incurred in
trading activitie5 that raise funds.
Chorltoble artlvltles
Charitable expenditure comprises those costs incurred by the charity In the delivery of its activities and services for
its beneficiaries. It include5 both costs that can be allocated directly to such activities and those costs of an indirect
nature necessary to support them.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis cons1Stent
with the use of resources, for example, allocating property costs by floor areas, or per capita, Staff costs by the
time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity's compliance with constitutional and statutory requirements,
Includin8 audit, strate8ic management and trustees meetings and relmbursed expenses.
Government grants
Government grants are recognised based on the accrual model and are measured at the falr value of the asset
received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue
re recognised in income over the period in which the related costs are recogni5ed. Grants relating to assets are
recognised over the expected useful life of the asset. Where part of a grant relating to an asset Is deferred, it is
recognised as deferred income.
Irrecoverable VAT
Irrecoverable VAT is char8ed against the cate80ry of resources expended for whlch It was Incurred.
Taxatlon
The charity Is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2010 and therefore
it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity IS
potentially exempt from taxation in respect of income or capital gains received within categories covered by
Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to
the extent that such income or 8aSns are applied exclusively to choritable purposes.
Tanglble Ilxed a55ets
Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated
depreciation and subsequent accumulated impairment losses.
Page 15

Dldsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
Depretlatlon and amorti5ation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual
value, over their expected useful economic life as follows..
A55et class
8uildi ng improvements
Office Equipment
Computer Equipment
Depreciation method and rate
25% Reducing Balance
25% Reducing Balance
33% Reducing Balance
Business comblnatlons
8usiness comblnations are accounted for under the purchase method. Where necessary, adjustments are made to
the financial statements of subsidiaries to bring the accounting policies used into line with those used by the
charity. All intra-group transactions, balances, income and expenses are eliminated on consolidation. In
accordance with Section 35 of FRS 102, Section 19 of FRS 102 has not been applied in these financial statements sn
respect of business combinatlons effected prior to the date of transition.
Flxed 4$5et Inve5tmentS
Fixed asset investments, other than programme related investments, are included at market value at the balance
sheet date. Realised gains and losses on investments are calculated as the dlfference between sales proceeds and
their market value at the start of the year, or their subsequent cost, and are charBed or credlted to the Statement
of Financial Activities in the perlod of disposal.
Unrealised gains and losses represent the movement In market values durin8 the year and are credited or charged
to the Statement of Financial Activities based on the market value at the year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course
of business.
Trade debtor5 are recognised initially at the transaction price. They are subsequently measured at amortised cost
using the effective interest method, less provision for impairment. A provision for the impa irment of trade debtors
Is established when there is objective evidence that the charity will not be able to collect all amounts due
according to the original terms of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments
that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Page 16

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular purposes. The
aim and use of each designated fund is set out in the notes to the Financial statements.
Restricted funds are funds which o re to be used in accordance with specific restrictions imposed by donors. The
aim5 of the restricted funds are set out in the notes to the Financia5 statements.
Penslons and other post retlrement obligation5
The charity operates a defined contribution pension scheme which is a pension plan under which fixed
contributions are paid into a pension fund and the charity has no legal or constructive obligation to pay further
contributions even if the fund does not hold sufficient assets to pay all employees the benefits relatln8 to
employee service in the current and prior periods.
Contributions to defined contribution plan5 are recognised in the Statement of Financial Activities when they are
due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.
Flnancial Instruments
Clusslflcatlon
Financial assets and financial liabilities are reco8nised when the charity becomes a party to the contractual
provisions of the instrument.
Financial liabilitie5 and equity instruments are classlfied according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a resldual interest in the assets of
the charity after deducting all of its liabilities.
Recognltlon ond meosurement
All flnancial assets and1SabSlltles are Initially measured at transaction price lincludSng transaction costs), except for
those financial asset5 cla55ified as at fair value through profit or loss, which are initially measured at fair value
(which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a
fina ncing transaction. If an arra ngement constitutes a financing transaction, the financial asset or financial liabilitv
Is measured at the present value of the future payments discounted at a market rate of interest for o similar debt
Instrument.
Financial assets and liabilities are only offset in the statement of financial position when, and only when there
exists a legally enforceable rlght to set off the recognised amounts and the charity Intends either to settle on a net
basis, or to realise the asset and settle the liability Simultaneously.
Financial assets are derecognised when and only when al the contractual rights to the cash flows from the financial
asset expire or are Settled, bl the charity transfer5 to another party substantially all of the risks and rewards of
ownership of the financial asset, or cl the charity, desplte having retained some, but not all, significant risks and
reward5 of ownership, has transferred control of the asset to another party.
Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or
expires.
Page 17

Didsbury Good Neighbours
Notes to the Financlal Statements for the Year Ended 31 March 2025
3 Income from donatlons and legacles
Unrestrlcted
funds
General
Restrlcted
funds
Total
2025
Total
2024
£ {As restated)
Donations and le8acles,'
Donations from individuals
Grants, Sncludin8 capital grants,.
Government grants
Grants from other charities
1,036
1,036
28,820
45,367
23,908
45,367
25,033
40,799
13,540
1,125
70,311
1,125
71,436
83,159
4 Income from charltable actlvltles
Unrestrlcted
funds
General
Total
2025
Total
2024
ActlvSty Fees
Project Income
44,671
1,500
44,671
1,500
25,338
46,171
46,171
25,338
5 Other Income
Unrestrlcted
funds
General
Total
2025
Total
2024
Fees and supplies
Rental income
300
300
9,639
13,065
1,986
1,054
1,986
1,054
Other trading income
3,340
3,340
22,704
Page 18

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
6 Expenditure on raising funds
al Costs of generating donations and legacies
Total
2025
Total
2024
Dlrect C05t5
Costs of generatinB donation5 and legacie5
3,688
3,688
13,511
7 Expendlture on ¢harltable a¢tlvltles
Unrestrlcted
funds
General
Total
2025
Total
2024
Materlals for activites
Sessional leaders fees
Staff wages
Trainin8 Costs
Transport
4,711
18,462
80,739
240
4,711
18,462
80,739
240
94
2,860
10,869
74,030
94
769
104,246
104,246
88,528
In addition to the expenditure ana lysed above, there are a150 governance costs of £4,696 12024 £3,778) which
relate directly to charitable activities. See note 8 for further details.
Page 19

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
8 Analysls of governance and 5UPPOrt costs
Charltable actlvltles expendlture
Unre5trlcted funds
General
Other
Total
2025
Total
2024
Accountancy Fees
Merchant Fees
3,696
41
3,696
41
3,778
349
Insurance
2,095
236
2,095
236
1,963
3,446
4,563
2,911
4,585
3,325
200
Printing, Postage and Statlonary
Equipment expensed
Repairs and maintenance
Subscriptions and licenses
Transfer of project funds DPCL
Sundry
Telephone and internet
Depreciation
Staff Entertainment
1,120
4,002
3,937
401
1,120
4,002
3,937
1,526
233
1,125
233
1,753
1,271
2,987
805
90
1,753
1,271
2,987
805
90
3,481
326
Volunteer Expenses
Donatlons
22,667
1,125
23,792
28,927
Governance costs
Unrestr5cted
funds
General
Total
2025
Total
2024
Independent examiner fees
Examination of the financial statements
Other fees paid to examiners
Depreciation, amortisation and other slmilar costs
1,080
2,616
1,000
1,080
2,616
1,000
1,324
2,454
4,696
4,696
3,778
Page 20

Didsbury Good Nelghbours
Notes to the Flnancial Statements for the Year Ended 31 March 2025
9 Government grant5
Grants have been received to help towards the contribution of core staff costs.
The amount of grants reco8nlsed In the flnanclal statements was £45,36712024 - £40,799).
10 Net In¢omln8loutgolng resources
Net loutgoingllincoming resources for the year Include..
2025
2024
Depreciation of fixed asset5
Accountancy Fee5
1,271
3,696
326
3,778
11 Trustees remuneratlon and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
12 Staff costs
The a88regate payroll costs were as follows..
2025
2024
Staff costs durln8 the year were:
Wages ènd salaries
Social security costs
Pension costs
74,263
4,666
1,810
67,617
4,678
1,735
80,739
74,030
Page 21

Didsbury Good Neighbours
Notes to the Financlal Statements for the Year Ended 31 March 2025
The monthly average number of persons (including senior management / leadership team) employed by the
charity during the year expressed as full time equivalents was as follows..
2025
No
2024
No
Avera8e Employees
13
No employee received emoluments of more than £60,000 during the year.
13 Independent examlnef's remuneratlon
2025
2024
Examination of the financial statements
1,080
1,324
Other fees to examlners
All other services
2,616
2,454
14 Taxatlon
The charity is a registered charity and is therefore exempt from taxation.
15 Tanglble flxed assets
Land and
buildlngs
Furnlture and
equlpment
Total
C05t
At l April 2024
Additions
51,722
5,899
3,434
57,621
3,434
At 31 March 2025
51,722
9,333
61,055
Depreclatlon
At l April 2024
Charge for the year
51,060
166
5,579
1,105
56,639
1,271
At 31 March 2025
51,226
6,684
57,910
Net book value
At 31 March 2025
496
2,649
3,145
At 31 March 2024
662
320
982
Page 22

Dldsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
16 Flxed asset Investments
2025
2024
£ (As restated}
Shares in group undertakings and participating interests
Shares In group undertaklngs and partlclpatln8 Interests
5ubsldlary
undertaklngs
Total
Cost
At l April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
Detalls of undertaklngs
Details of the investments in which the charity holds 20% or more of the nominal value of any class of share capltal
are as follows..
Country of
Incorporatlon
Proportlon of votln8 rlghts
and shares held
Prln¢lpal
actlvlty
Undertaklng
Holdln8
2025
2024
Subsldlary undertaklngs
Didsbury Pavillon Cafe Ltd
England & Wales
loo%
loo%
Cafe
5ubsSdlarles
The 1055 for the financial period of Did5bury Pavilion Cafe Ltd was £13,426 12024 £20,346) and the aB8re8ate
amount of capital and reserves at the end of the period was £13,664112024 - £9,7641.
The charity is the sole member of the subsidiary, a company limited by guarantee and therefore has no share
capital. The investment is stated at cost of £1.
Page 23

Didsbury Good Neighbours
Notes to the FinancSal Statements for the Year Ended 31 March 2025
17 Debtors
2025
2024
£ (As restatèd)
4,570
403
Trade debtors
570
Prepayments
Other debtors
169
9,023
8,727
9,762
13,700
18 Cash and cash equlvalents
2025
2024
Cash on hand
250
9,351
Cash at bank
17,031
9,601
17,031
19 Credltors: amounts fallln8 due wlthln one year
2025
2024
Other taxation and social securlty
Other creditors
47
259
Accruals
2,592
1,324
2,898
1,324
20 Penslon and other s¢hÈmes
Deflned contrlbutlon penslon scheme
The charity operates a defined contribution pension scheme. The penslon cost charge for the year represents
contributions payable by the charity to the scheme and amounted to £1,81012024 - £1,735).
Page 24

Didsbury Good Neighbours
Notes to the Financial Statements for the Year Ended 31 March 2025
21 Funds
Balance at I
Aprll 2024
Incomlng
resources
Resources
expended
Balance at 31
March 2025
Unrestrlcted funds
General
General Funds
30,390
119,822
1130,6011
19,611
Re5trScted funds
Te5co Stronger Starts
1,125
11,1251
Total funds
30,390
120,947
1131,7261
19,611
Balance at I
Aprll 2023
Incomlng
resources
Resources
expended
Balance at 31
March 2024
Unrestrlcted funds
General
General Funds
30,154
131,201
1130,9661
30,389
The 5peciflc purpose5 for which the funds are to be applied are as follows..
Tesco Stronger Starts grant was received specifically for a project for a sustainable vegatable garden to support
Dementia and the environment.
Page 25

Didsbury Good Nelghbours
Notes to the Financial Statements for the Year Ended 31 March 2025
22 Analysls of net assets between funds
Unrestrlcted
funds
General
Total funds at
31 March
2025
Tangible fixed assets
Fixed asset investments
3,145
3,145
Current assets
19,363
12,8981
19,363
12,8981
Current liabilities
Total net assets
19,611
19,611
Unrestrlcted
funds
General
Total funds at
31 March
2024
Tan8lble fSxed assets
Fixed asset investments
981
981
Current assets
30,731
11,3241
30,731
11,3241
Current liabilities
Total net a55ets
30,389
30,389
23 Related party transa¢tlons
During the year the charity made the following related party transactions..
Didsbury Pavllllon Cafe Ltd
IIOO% wholly owned trading subsidiary of the charity)
The loan is interest free and repayable on demand.
The Cafe has recently had a change in the board of directors and financial management team, who have since
Implemented new measures and will review the financial posltion of the cafe's ability to repay the loan going
forward. As at the date of the signed accounts the directors believe there 15 a viable way Boing forward to repay
the loan.. At the balance sheet date the amount due from Didsbury Pavillion Cafe Ltd was £9,02412024 - £10,774).
Page 26