OUR ROOM MANCHESTER LTD FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024 Registered Charity No. 1146658 Company Registration No. 07073286
OUR ROOM MANCHESTER LTD INDEX PAGE NUMBER CONTENTS TRUSTEES ANNUAL REPORT io INDEPENDENT EXAMINERS REPORT li STATEMENT OF FINANCIAL ACTIVITIES 12 BALANCE SHEET 13 STATEMENT OF CASH FLOWS 14-22 NOTES TO THE ACCOUNTS
OUR ROOM MANCHESTER th REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 NOVEMBER 2024 The trustees present their annual directors, report and financial statements of the charity for the year rh ended 30 November 2024 which are also prepared to meet the requirements for a directors, report and accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial ReportingStand3rd applicable in the UK3nd Republicof Ireland {FRS 1021 (effective ljanuary 2019). OBJECTIVES AND ACTIVITIES The purpose of the charity is established for the public benefit of male, trans and non-binary people who are suffering from some form of social or economic disadvantage, in particular but not limited to those who have been sexually exploited, have experienced homelessness or living in adverse housing conditions or vulnerable to criminal involvement- To promote and protect their physical and mental health. To advance education. To provide recreational facil ities in the interests of their social welfare with the object of improving their condition of life. To promote, maintain, improve and advance education, by encouragement of arts including without limitation, community-based drama, music, photography, painting, video and other art forms. To promote social inclusion to assist them to integrate into society, by enabling them to make informed decision about their lives and supporting them towards independent living. The Charities objectives are achieved through several grant funded projects that meet both arts and socia I care objectives. The main activities are creative projects, street-based outreach, case work and netreach. The trustees confirm that they have referred to the Charity Commissions guidance on public benefit when reviewi ng the Charity's aims a nd objectives, in planni ng f uture activities, and setting the policies for the year. The charity furthers its charitable purposes for the public benefit through the charity's main activities, who we try to help and our achievements and performance in the year are described in the 'Activities, Services and Performance, below. All our charitable activities are undertaken to further our charitable purposes, as embodied in our Charitable Objects, for the public benefit. AcfiviTIES, SERVICES & PERFORMANCE Introduction Our Room is an arts and social charity that supports marginalised male, trans and non-binary people who sex work, across Greater Manchester. We support male, trans and non-binary people experiencing severe and multiple disadvantage, including those involved with sex work with experience of sexual exploitation, and those with experience of homelessness, poor mental health, sexual health and drug and alcohol misuse. We believe in and utilise the power of creative arts to help transform, enrich and empower people's lives.
OUR ROOM MANCHESTER Community based participatory creative arts is fundamental to our approach to support and empower male, trans and non-binary people who sex work. We understand that active participation in creative arts generates opportunities for increased imagination, reflection and exploration of different ways of living. This is particularly powerful with the people we empower and support. Our creative arts work enables male, trans and non-binary people who sex work to establish positive, supportive and creative dialogue and relationships. This year was a very busy year for all the different programmes of work at Our Room. Success in funding bids and supportive, engaged funders enabled us to continue to reach and support male. trans and non-binary people who sex work. We continue to receive very positive and supportive feedback about our name change to 'Our Room., This name change better reflects the diverse range of people and communities that we support, including ensuring our services are inclusive for trans and non-binary people. The development of our new website continues to be an important part of our work; htt ourrooin.or -ulc The cost-of-living crisis has conti nued having a significant im pacted on our participants, due to this we committed to opening the office as a warm hub 3 days a week, increasing the value of our food voucher to £10 and including food parcels as part of our provision. There is real ownership and strong community participation from the male, trans and non-binary people who access Our Rooms space; with this in mind we secured funding to complete an office refurbishment, the participants were involved with planning the space and deciding what was needed to create a warm, welcoming homely centre. This was completed in May of 2024 and the space now better reflects our community and celebrates the creative art they produce. Advoca &Su ort We have seen a high and increasing demand for our advocacy and support services, providing 610 one-to-one sessions. Across our advocacy and support services this year we have supported a total of 54 people. This crucial service has provided intensive advocacy and support across a growing range of interconnected, complex issues. We supported: 33 of our participants to maintain accommodation and avoid rough sleeping. 40 of our participants Accessed housing / homelessness support. 11 of our participants supported by us making formal referrals to the Adult Safeguarding Hub because of concerns for their welfare. 33 of our participants across 150 support sessions accessed professional support to address poor mental health & wellbeing. 9 of our participants supported to access support for sexual assault and violence, across 27 support sessions. 22 of our participants supported to access support for substance use and addiction, across 90 support sessions. 75% of our participants have needed support around housing and homelessness. Sexual Health We have continued to develop our sexual health offer and have developed stronger links with local clinics. We have supported 51 participants around sexual health, providing 15 with sexual health tests.
OUR ROOM MANCHESTER Support provided: One-to-one advocacy, support and information. Signposting, referral and promotion of sexual health services, including PrEP and PEP. Free Condoms and Lube provided. Full sexual health screening provided, in partnership with LGBT Foundation. Netreach & Outreach Su ort Outreach activities del ivered across a variety of setti ngs, including sex on premises venues (Gay Saunas} and external sex environments (cruising sites). 150 people have received support or information through our outreach activities. Netreach provided across a range of social dating and sex worker sites. This work has enabled us to increase our reach to male, trans and non-binary people who sex work. We have seen a large demand for our netreach service, providing information or sUPPOrt to 761 people. Mental Health & Wellbein The majority of our participants experience poor mental health, often anxiety and depression, which is frequently related to Adverse Childhood Experiences IACEI, homelessness and loneliness and isolation. In addition to our usual provision of aiding participants to access mental health support, 2 participants were detained under Mental Health Act. This work is highly13bour intensive and involves working with a multitude of partner organisations throughout Greater Manchester often over many months. We convened 10 Multi-Disciplinary Team Meetings with statutory partners for participants with chronic mental and physical health conditions or drug and alcohol issues. Crisis Su ort We are there when people need us. We have developed a range of tailored support packages to provide to male, trans and non-binary people who sex work that are experiencing crisis. Support Packages provided: 556 £10 Food Vouchers. 300 Bus Passes. 30 Hygiene/Toiletries parcels. 153 Food parcels. 29 Clothes parcels. Wellbein and Creativit We provided 97 creative sessions over the year, this included Social Script on a Tuesday afternoon, Playing With Fire on a Wednesday evening and Wild@Art on Thursday afternoon. Between 5 and 12 participants attend creative sessions, averaging 8 for each session. Wednesday evening is our most attended session, this brings in various artists giving partici pants the chance to work with different mediums and explore their creative side. 90% of participants reported improved wellbeing after the sessions. 78% reported feeling less isolated and more connected after the sessions. Through our creative sessions we enabled=
97 creative sessions. k 48 unique individuals attended. 9 creative practitioners involved.
OUR ROOM MANCHESTER 4 volunteers. 500 attendances by participants at groups/trips/shows/performances/events. Playing With Fire IPWFI was our long-term creative vision, co-produced by participants & developed from an ACE funded R&D project. It offered participants opportunities to collaborate with exceptional artists, experience a wide range of artforms & create works of artistic brilliance to be shared publicly. It enables our participants to enjoy & feel a part of the artistic riches of our city, seeing themselves as artists, with their work appreciated by others. As 3 group we worked with internationally renowned and diverse artists & cultural orgs such as Walk The Plank IWTP) Royal Exchange IRE), & Company Chameleon ICC) & Len Grant. We created and produced 4 public facing artistic events. The project Was completed in October 2024 and ended with an exhibition at HOME Theatre, participants held 3 Q&A with members of the public, talking about what the work meant to them. The exhibition ran for 3 months more than 15,000 people saw participants work. We now h3ve the work proudly displayed throughout our office. Strate ic Partnershi An important function of Our Room continues to be attending key strategic partnership meetings, to give voice and ensure the needs of male, trans and non-binary people who sex work are included within policy developments. Over the past 12 months Our Room have been active partners in a range of important strategic forums, including: Manchester Sex Work Forum: Our attendance and contributions at these meetings help to shape future policy, particularly regarding influencing the development of the Manchester Sex Worker Strategy, which Our Room is a key author of. This forum and associated strategy are critically im porta nt, as it sets out the priorities and am bitions for improving the lives of sex workers, and ensuring a city wide, co-ordinated response to multiple needs. Our Room has been able to influence 3 nd create positive im pact within the forum through ensuring key priorities are included within the strategy, including developing a Greater Manchester Sex Work Forum, and effective consultation with Sex Workers on what it means to be safe, healthy, and happy. Manchester Homelessness Strategic Advisory Group: Our Room are active partners in this Strategic Advisory Group. Homelessness and living in temporary accommodation are needs which are very prevalent in the male, trans and non-binary people we work with. Contributions at this external partnership group enable u5 to ensure the needs of male, trans and non-binary people who sex work are incl uded within Manchester's Homelessness Strategy, as well as influencing policy in cross cutting themes,. these are identified within 'Making Manchester Fairer, Strategy, which is focused upon addressing health inequal ities across Ma nchester to tackle social determinants of health. Manchester Chem Sex Strategic Partnership: one of the needs we often see with the male, trans and non-binary people who sex work we support is engaging in chem sex; psych03Ctive and recreational drugs used to enhance sexual activity. Our voice at this partnership is important, as we can influence the service delivery, working with clinicians and other stakeholders to help to reduce stigma and shame associated with both chem sex and more broadly sex work Challen es Recruitment and Retention Our Room is currently experiencing a transition period with several key personal moving on to pastures new. Our CEO announced his intention to move on, having secured a leadership role for another charity. In November 2024, an Interim CEO was appointed, Rob Cookson, who has 25 years, experience of working in the Voluntary & Community Sector, including in depth experience of working at CEO and Deputy CEO level for a range of local and national Charities.
OUR ROOM MANCHESTER Also, during this financial year both our Head of Creatives left the organisation to seek new opportunities. Our creative work remains a critically important part of our work, and we are currently in the process of replacing this position. Whilst there has been more staff recruitment than expected during this financial year, the Charity is in a very positive position and has a highly skilled, committed and talented staff team. Partici ants increased com lexit of need We continLAe to witness our advocacy and support services, alongside our creative sessions being accessed by a range of participants with multiple needs. Needs include basic, vitally important support, includi ng provision of hot nutritional food, crisis packs which i ncl ude warm clothing a nd provision of hygiene and toiletries. Most of the participants that we support will have complex mental health and we11being needs, often linked to other challenges they experience, including substance misuse, housing, abuse and sexual health. Diversi income We continue to have success in growing our income, particularly through statutory sources and trusts and foundations. We are very grateful for the support of our range of funders, who are active supporters of our work. Our future plans and aspirations are to further diversify our funding into other sources of income, including donor, legacy, earned income and corporate support. Maximisin use of technolo to increase reach We understand the importance of using different mechanisms to further our reach with male, trans and non-binary people who sex work. This year, we have strengthened our online work, providing information and support online to 761 people. Given the nature of our work, continuing to maximise the use of technology and providing onli ne as well as face-to-face interventions will remain a key part of our support. Board Develo ment The Board continues to strengthen, with additional Trustees recruited this year. We are fortunate that on the Boa rd we have a good m ix of relevant ski Ils, includi ng leadership, strategy, planning, safegua rding, financia l and governance. Th is is further strengthened by specific skills and knowledge which individual Board members bring. which includes Project Management, Mental Health, Sexual Health, Homelessness and Creative Arts. INVESTMENT POWERS AND POLICIES Aside from retaining a prudent amount in reserves each year, most of the charity's funds are to be spent in the short term so there are few funds for any longer-term investment. RESERVES POLICY AND GOING CONCERN th The balance held in unrestricted reserves at 30 November 2024 was £25,020. We have planned for the coming year, that we will increase unrestricted funds significantly in the coming 12 months. The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered. The ongoing impact of the pandemic on funding streams has meant we have relied heavily on free reserves to continue to deliver a safe and effective service this year. We have now exhausted our free reserves, however as stated above, actions already undertaken will ensure that we will begin to rebuild our unrestricted reserves in the coming 12 months.
OUR ROOM MANCHESTER The Charity's main source of income is grants and fees. The Trustees consider that it is appropriate to prepare the accounts on a going concern basis and. consequently, the accounts do not include any adjustments that would be necessary if these sources of income should cease. FINANCIAL REVIEW Similar to most charities, fundraising remains challenging. We are however fortune that we continue to receive support from a range of statutory partners, particularly Manchester City Council. Thanks to the dedication of our highly skilled staff team, we have continued to be successful in securing a range of Trusts and Foundations grants. Whilst we have grown our income in recent years, we continue to focus on the twin, interlinked challenges of increasing our unrestricted income and diversifying our funding sources. RISK MANAGEMENT The trustees continue to have oversight of the major risks which the charity is exposed to. Day to day operational mitigation of risk is delegated to the leadershi p team. The key themes of risk management and mitigation which trustees and leadership team identify are: Governance: Ensuri ng the correct mix of skills required. Compliance: Maintaining compliance with laws and regulations. Operational: Having the correct staff levels and meeting increasing need. Reputational: Providing accurate and up to-date information and appropriate social media presence. Financial: Maintaining effective systems and strengthening levels of reserves and unrestricted income. Environmental: Maintaining and strengthening sustainable practices. Technological: Enhancing systems and reducing risk of cyber security threats. Our Room trustees, the leadership group, and wider staff team regularly review and assess the risks faced by the charity in all areas of its work and plan for the management and active mitigation of those risks. Risk is an everyday part of charitable activity and managing it effectively is essential if the trustees are to achieve the key objectives and safeguard their charity's funds, assets, reputation and quality of provision. Our Room has a Strategic Risk Management Framework in place. This approach helps Our Room to identify, assess, and mitigate risk. Having an effective Strategic Risk Management Framework in place allows Our Room to anticipate any challenges, reduce the risk of any issues and protect the orga nisation. PLANS FOR FUTURE PERIODS Our key priorities that will guide the organisation's development over the coming years are: Strategic Priority I: Expand our reach and service provision to ensure we are meeting the needs of the increasing numbers of male, trans and non-binary people engaging in sex work. Strategic Priority 2- We will provide opportunities and services that empower our participants to make positive life choices through creativity and person-centred advocacy. Strategic Priority 3.. To have created a sustainable revenue base through diversification. STRUCTURE. GOVERNANCE AND MANAGEMENT The Our Room is a company limited by guarantee governed by its Memorandum and Articles of th Association dated 11 November 2009 as amended by special resolution date 9th March 2013. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 16th February 2012.
OUR ROOM MANCHESTER APPOINTMENT OF TRUSTEES The directors have the power to admit any person or organisation to membership. There are currently 6 members of the company, each of whom agrees to contribute a sum not exceeding £10 in the event of the charity being wound up. The Directors, wo are also the Trustees, are appointed by the members in the gerleral meeting. At each AGM, one third of the directors retires by rotation, being the longest in office and is eligible for re-election. Retiring directors are eligible for re-election unless they have been a director for f ive consecutive years. Such directors are not eligi ble for election until the following annual general meeting unless re-elected by the unanimous decision of the remaining directors during the meeting at the end of which their retirement would become effective. Alternatively, such a retiring director, if willing to act, will be deemed to have been re-appointment if the meeting has not filled the vacancy. The Board, which must not be less than three members, administrators the Charity and meets as necessary. The day-to-day operations of the Charity are the responsibility of the Chief Executive to whom the Trustees have delegated authority for operational maters, including finance, employment and artistic development, within the overall strategy agreed by the Board. TRUSTEE INDUCTION AND TRAINING The directors, who are the trustees, are collectively known as the Board. Recruitment to the Board comes through a variety of ways, including well established links with statutory and voluntary organisations, and promotion of opportunities via social media. I nduction to the Board is provided by the Chief Executive and the Chair, including i nterested pa rties being invited to observe a comm ittee meeting. Trai ning for the Boa rd includes both internal and external learning development opportunities. ORGANISATION The Board of trustees administers the charity. The frequency of Board meetings are at least 4 times a year. The Chief Executive is appointed by the trustees to manage the day-to-day operations of the charity. RELATED PARTIES AND COOPERATION WITH OTHER ORGANISATIONS None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager with any service providers must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported. REFERENCE AND ADMINISTRATIVE DETAILS Charity Name: Our Room Manchester also known as Our Room Charity Number: 1146658 Company Registration Number: 07073286
OUR ROOM MANCHESTER 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 Chair of Trustees M Stuart l Allen (resigned December 20241 P Pandolfo Hayley Speed Luke Byrne (appointed December 20241 Tom Hillsdon lappointed December 2024) Hayley Keenan (appointed December 20241 (resigned January 20251 Fergal Mccullough Secretary Chief executive Fergal Mccullough (until November 2024) Registered Office First Floor Raven House 113 Fairfield St Manchester M12 6EL Independent Examiners Community Accountancy Service Limited The Grange Pilgrim Drive Beswick Manchester MII 3TQ Bankers CAF Bank Ltd 25 Kings Hill, West Malling, Kent, ME19 4JQ
OUR ROOM MANCHESTER Trustees, responsibilitie5 in relation to the financial statements The charity trustees (who are also the directors of Our Room Manchester forthe purposes of company lawl are responsible for preparing a trustees, annual report and f inanci31 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 f i na ncial statements, the trustees are required to: Select suitable accounting principles and then applythem consistently- Observe the methods and pri nciples in the appl ica ble Charities SORP- Make judgments and estimates that are reasonable and prudent- State whether applicable accounting st3ndards have been followed, subject to any material departures that must be disclosed and explained in the financial statements- Prepare the financial statements on a going concern basis unless it is appropriate to presume that the cha rity wil I continue i n business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregula rities. By order of the board of trustees M Stuart Chair Date: 22. April 2025
10 Independent examiner's report to the trustees of OUR ROOM MANCHESTER LTD I report on the accounts of the coinpany for the year ended JO November ?0?4, which are set oiit on pagyes I I to ?? Respective responsibilities of trustees and examiner The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not reqiiired t.or this yeai" under section 144(?) of the Charities Act ?01 l (the ?0 I l Act) and that an iiidepeiideiit exaiiiiiiatioii is iieeded. The charity is required by colnpiY law to prepare accrued accounts aiid l 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 elioible for independent examination, it is my responsibility to- exarnine the accounts under section 145 of the 201 l Act . to follow the procedures laid down in the general Directions oiven by the Charity Commission under section 145(b) of the 2011 Act. and to state whether particular niatters have come to my attention. Basis of independent examiner's report My examination was carried out in accordance with the general Directions given by the Charity Commissioii. An examination includes a review of the accountino records kept by the charity and a cOMp.1S0n of the accounts presented with those records. It also includes consideration of aiiy uiiusual iteins or disclosures in the accounts, and seeking explanations froni 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 whetlier the accouiits present a 'true and fair view, and the report is limited to those matters set out in the stateinent below. Independent examiner's statement In connection with niy examination. no matter has come to my attention: (l ) which gives me reasonable cause to believe that in any material respect the requirements to keep accounting records in accordance with section J 86 of the Companies Act ?006. and to prepare accounts which accord with the accountin(F records, comply with the accountingy requirements of sectloll J96 of the Companies Act ?006, and with the metliods and principles of the Statement of Recommended Practice: Accoiintinu and Reporting by Charities have not been met" or (?) to whicli. in niy opinion, attention should be drawi in order to enable a proper understandino of the accounts to be reached. AM Kino FCCA Community Accountancy Service Ltd The Grle, Pjlurim Drive, Beswick, Manchester, Ml13TQ Date: ??nd April ?0?5
OUR ROOM MA14CHESTER LTD 11 STATEMENT F FINANCIAL ACMMTtES F R THE YEAR ENDED JO INCLUDING I ND ExpeNDITURE ACCOUNT VEMBER 2024 Totsl Funds Total Funds Year Ended Year Ended 30 30 November November 2D24 2023 Unrestrictad Fund5 Restricted Fvnds Further Detalls Incorne from.. Donation5 and legacies 2.412 38.318 2.412 395,268 1,213 317,375 356.950 Oiher Trading ACtiVe¥ Investment Income Total 400 86 319,522 41,130 356.950 398.080 Expentliture on". Raising Fund5 Charitable Activibes Total 118 16.678 16.796 2,379 331,913 334.292 Z.497 348.591 351,088 2,276 254.0 256.366 Net in¢omellexpenditurel 24,334 22.658 46,992 63,156 Transfers between funds 47 Net movement in fund$ 24.287 22,705 46.992 63,156 Recon¢iliation of fttnds Total funds brought forwsrd Total funds ¢arriÈd forward 733 25.020 83.(M)7 IOS,712 88.740 130.732 20.584 83,740 The statement of financial aGtiwlies includes all gains and losses recOgn8d in theyear. incorne and expenditure d8riv¢frDm continuing acbvrtie5. The nok5 on pages 14 to 22 fom p8rtofthese 8¢counls.
OUR ROOM MANCHESTER LTD 12 BALANCE SHEET AS AT VEMBER 2024 2024 2023 t4otes Fixed asset¥'. Tangible ssets Total fixed asseL8 Currnt a$$èts.. stocks Debtors Cash al Bank & in Hand Tot81 curreni as5els 2.000 12.479 204.525 219.004 1,698 181,555 183,653 Credilor$. Amounts falling due within one year 88,272 99.913 Nel rrent assets or liabilibes 130.732 83.740 Total assets less curreni Iiatslitses 130.732 83.740 Creditors". Amounts fallin9 due after MO than one year Prowsion5 for liabilities Total net assets or liabiliti0$ 130.732 83,740 The funds of the charity.. Restricted iDcomE funds 105.712 83.007 UnrestriEtÈd income funds 25.020 733 Total Charity funds 130,732 83,740 Forthe period in question the companywas entitlèd to the exemption conferred by 5ectioD 477 of the Companies Act 2006, and thit no n¢ti¢e has been deposited under 5edion 476 in latiOn complyingwith the reouirements of the Companies Aa 2(M)S With respect to ¢¢unting records and the preparation of accounts. These account5 have bEEn prepared in 3tcDrd3nce withthe provisions applicable to companiE5 subjert to the small companie5, regime. Approved by the tru51ee5 on 22nd Apthl 2025 M SILEart Chair The notes on pages 14 to 22 fomi partof these accounts.
OUR ROOM NCHESTER LTD 13 Statsmenlof Cash Flows lorthe year ending 30 N¢)vember2024 Reconciliation tsf net movernentin fundsto net Cash flow from operatingacbMties Year Ended 30 Year Ended November 30 November 2024 2023 Net mDvemènt in funds Add back depreciation Deducr investment income 4S.992 63.156 14001 Deireasellincreasel in debtors Incre35elldecreasel In creditors 25,081 74.892 111.6411 Net CJ5h vsed in Operating3¢btieS 22,570 163.623 Cash flows from investmont a¢tiVlties'. Inte51 Puro*8se of fixed assets 400 Net ¢ash provided by investing activities 86 Increaselldecreasel in cèsh and cash equi¥aLpnLS during year 22.970 163.709 Cash 8nd G45h equwaleni$ broughtforward 181.555 17.846 Ca$h and cash equNalents carried forward 204.$25 181,555
OUR ROOM MANCHESfER LTD 14 Notes to the accounts forthe year ended 30th November 2024 l. Accountyng policies l?) Basis of preparation and assessmentof going concern The accounts IfiThancial 5tarementsl have been prepared under the hi5torit31 cost convention with Item5 recognised at C05r ortr4n5aitiDn value unlp55 otherwise stated in thÈ relevant noie5 to thèse account5. The financial statement5 have bepn prepared in accordance with the Statement ¢f Recommended Practite. Accounting Ind Reporting by Charities preparing rheir actounts in accordance wilh the Financial RÈportin6 Standard applicable in the UK artd Republic of The charity constitutes a public benefit entlly a5 defintd by FRS 102. The iru5tees coD5iderthat there are no maierial uncertainties aboutthe charit$ abillly to contlDue as a gOin8concern. Ibl Funds structure Re5tricreJ funds are funds which are to be used in accordance with specific restrictiDns imposed by the donoror trust deed. There are 20 stricted funds. Unrestricied income fund5 Cotnprise thosefvnds which the tru51ees are free to USE for any purpose in furtherance of Furtherdetai15 Df each fund are di5¢1¢sed In notE 17. Icl Income recognition All income 15 recogniled once the charity has entitlementto the income. it is probablEth8tthe income will be received ènd the afflount Df Income receivable can be measured reliably. Donations a £0&15Ed when the charity has been notified in writing of both the amount and 5ettlem&ftt date. In the event that a dDnation is 5ubjed to conditlOn5 that quIre 3 level of perform3nce befDrpthe charity 15 eDtitled to the funds, the Income is delerred and Dot Cognised until eitherthose condiiiDns are fully mei, orthe fulfilment of those reporting pEriod. Interest on funds held on deposit is included when receivable and the amount caD be measured reliably by the charity., th15 15 normally upon notification of the interest paid or payable bythe bank. Dividends are recognised once the dividend has been deClad and notification has been received of the dividend due. Idl Expenditure Recognition Liabilities are recognised as expenditure as soon as there 15 a legal or constructive obligation comTnittiDgthe charity to that expenditure. it is probable that settlement will bè required and the amount Of the obligation can be measured All expendirure is 8¢¢aunted for on art accruals basi5. Wl expenses includin8SUPPOrt cost5 and govern3nce c05t5 are allocated Dr apportioned to the applicable expenditu heading5. FDr more Information oft this attribution refer to note lel Irrecoverable VAT Irrecoverable VAT is charged 18èinst the expenditurè heading forwhich it was Incurred. lfj Allocation of 5UPPOrt and governaD¢e ¢osts Svpport tosts have been allocated beiweeD govemance costs and other SUPPDrt Costs. Governartte costs comprise all cosis include c05t5 fElated to Independent examination and legal feestogetherwith aD apportionrnent of ovethead and 5UPPQrt costs. Governance cost5 and support cost5 relatlnB to charitable activities have been 3PPOrtioDed based Dn type of expense. The allocation of support ancl governance costs 15 analysed in note 8. tgl Costs of raisingfunds The costs of r3iSing fuDds consists of events marketing. Ihl Charit¥ble Acttvsties Costs of charitable activities include governance costs and an apportionment of support C051s a5 shown In note 7.
OUR ROOM MANCHESTER LTD 15 lil Tangiblefixed assets and depreciafiyn All a55Et5 coStinÉ more than E50D 3rE czpitalised and valued ar hi5tofital cost. Depreciation is chaoed on the following Fitture5 and Fitting5 Equipment Improvements to Lea5pd Premises 25% on cost 33.33% on c051 33.33% Dn cost til Realised Éains and losses jnve5tm¥rtts are calculated as the dIffernCe between sales proceÈds and theiropening carryinE value ortheir purchase valve if acquired Subsequent to thp f1rSt day of the financial year. Unrealised gain5 and105ses ère caliulattd as the difference between the fairvalue ai the year end and theirvarying value. Realised and unrealised Investment E3ins and losses ate combined in the Statement of FinaDcial Artivities. Ikl Pensions The charity currerttly does not administercontributlOn5to a pension scheme on behalf of individuals. 111 Debtors Trade ind tsther debtor5 are recognised at the settlemènt amount due ifter any trade d15COUDt offered. Prepayments are valued at the amount prepaid net of aDytrade discount5 due. Im) Creditors and provisions Creditors and provisions are recogDised wherè the charity ha5 a present obligation resulting from è past eventihai will probablv result In the iran5fer Df funds to a third party and the amount due 10 Settle thE obligation can be measured orestimated reliably. CreditDrs and provision5 are normally recognised at theirsettiement amount after allowing for any trade discounts due. 2. Related party tran$a¢tions ond trustee5' expenses and remuneration The tru5tee5 all give freely Iheir time and expertise without any form of rèmuneration or other bEnefit in cash or kind 3. Donations and Legacles Unrestricted Restricted Total Funds Totsl Funds Year Entted Year Ended 30 Year Ended Year Ended 30 30 Novembpr NOVemr 30 November November 2024 2024 2024 2023 Donabons 2,412 2,412 2.412 2,412 1.213 1.21 Previous reporting periDd Unrestricted Restricted Total Funds Year Ended Year Ended 30 Year Ended 30 30 Novtmb•r Novefflber Novembèr 2023 2023 2023 Donations 1.213 1.213 1,213 1.213
OUR ROOM MANCHESTER LTD 4. Income from charitable activities UnrÈStricied Rgstrieted Total Funds Total Fynds Ye4r Ended Year EDdèd 30 Year End4d Year Ended 30 30 November November 30 November November 2024 2024 2024 2023 Servi¢e$ Unrestricted oranis.. Spirit of Manchester B4ring Foundation Lloyds TSB Foundabon MancheslerA¢iion on Street Health Man¢hester Mind The National Lottery Restricted grants. Art$ Coun1 Enyland Big change Fund B&Q FounJaiion Edward Holl Trust Garfield Weslo Henry Smith Charity 750 750 1.000 10,417 10.417 25,000 3.125 27.151 27.151 29.192 29.192 800 29,193 8.800 2D.000 15.(XX) 19,350 5.000 5.866 19.350 19.350 LGBT F¢und8lion Manchester Pride MCC CHEM MCC CHEM C051 of Living CC Cost of Living MCC CSP MCC culre Fund CC Our Manchesier VCSE MCC Our Manthesier Fund MCC S8xv81 Health Work Nabonwide Ogle5by Superbia The National Lottery Costof Living Th? National Lottery Reaching Communiiies 6.627 6.624 5.825 6.624 5.825 7.300 4.854 4.854 5,97 38,249 3.826 7.000 4.719 51.194 57.373 57.373 51.909 49.487 51,9J9 49.487 32.609 85.((M) 356,950 32.609 85.000 395,268 38,318 317.375 4. Income from charitable activltie5 Previous repDrting period Unrestricted Restrfcted Total Fund5 Year Ended Year Ended 30 Year Ended 30 30 November NOVemr November 2023 2023 2023 Unre51ri¢i*d grants.. Spirit of Manchester Baring Found81ion Lloyds TSB Foundation Manchester Action on Street Health Man¢he$ier Mind Restrithed grants.. s Counol England B&Q Foundation Edward Holt Trust Garfield Wtsion 1.000 3(M) 25.000 3,125 1.000 25,000 3.125 29.193 29.193 8.800 20.(XM) 15,((M) 20.000 15.000 rii Henry Smth charity 19.350 5.000 5.866 4.854 5.972 38,249 3,826 19.350 5.000 5.866 4.854 5.972 38.249 3.826 LGBT Found8tiDn MCC CSP MCC Quire Fund MCC Our Manchesier VCSE MCC Our Manchester Fund MCC Sexual Health Work N81iowde Og1esby Superb 4.719 51.194 4.719 51.194 97,469 219.906 317.375
OUR ROOM MANCHESTER LTD 17 5. Incomelrom other tradlng actsvities Unrestricted Re¥tri¢t¢d Total FuThds Total Funds Year Ended Year Ended 30 Year Endg Yèar Ended 30 30 Novembor November SO Novèmber November 2024 2024 2024 2023 FEP lrtrome Previous reporting period Unrestricted ROStri¢tÈd Total Fund¥ Year Ended Year Ended 30 Year Ended 30 30 November No¥ember Novernbtr 2023 2023 2023 Fee Income 848 848 848 6. Expenditure Arts and Social Ca Support Year Ended 30 Y•ar Ended November 30 November 2024 2023 Expenditure on raisingfund5'. 342 2,155 2,497 342 2.155 2.497 316 1.958 2.276 Advert15in8 and marketing Exptrnditure on charitable activities.. Employment Cosls 206.875 9,043 1.430 3.035 15.875 691 964 4.711 206.875 187.828 2.539 Recruiim¢M Minor Eouipment 15,875 691 1.824 341 31 13,368 l(M) 18,407 3,361 921 2.587 324 14.432 1.402 60 5.699 Travel & Sub515tence Volunteer Expenses Session Costs Eat. Light & Water Ses$i¢nal Staff ICT Costs Cleaning T¢lephone Repairs & M8inienance Rent & Rale5 lfisur8n¢e Bank Charges Govem8n¢e and Support Costs Posi, Priniing & Slabonery Dep<eciation 12471 62.403 6.433 1.122 1.932 2.771 14,286 1.520 62.403 S.433 1.932 2,771 14,386 1,520 6.923 8.664 6,9Y3 348.591 351.088 348,591 351.086 2Y.090 256.366 Restricted funds 334.292 16.796 351.088 163.052 93,314 256,286
OUR ROOM MANCHESTER LTD 18 7. Analysis of expenditure on charitable actiwties AS per note S. & Allo110 of govern3n¢e and supportcosts The breakdown of support Costs and how thp5e were allotated between governance and other support ¢osts is shown below.. General Support Goveman¢& Total 2024 Basi5 of apportionment 930 type ofexpense 232 15ye of expense type of exwnse 720 type ofexpen5e 3,3DD typp of expnse 200 type ofexpen5e 1,491 type of expense 6.923 Accountsney Fees ProfesSiOn81 Fees 930 232 Consultancy Evaluation Fees Subscription5 Payroll BUaU Fees 720 3,300 200 1.491 5,993 930 PrEviou5 reptsrting period General Support GoYernanGe 975 Total 2023 Basis of appOOnment 975 type ofexpense 1.327 type ofexpense 173 type of expense 2.219 type of expense 1.005 type of expense A¢Vrin¢Y Fees professio41 Fees Subscriptions HR Support Payroll Bu*3u Fees 1.327 173 2.219 4.724 975 g. AnalS0 stsff c05ts Year Ended 30 YeaT Endtd Novefflber 30 Novembtr 2024 2023 Wages and S81aries Redundancy Social Security C0515 Pension Costs 190.511 174.370 12,1th) 9.678 3.780 187.828 206,875 chanble Activities Support Costs 2(.875 187,828 206,875 187.828 The average number of employees during Iheyearvrds 7. FTE S (prevU$ year." 8. FTE 51. The charity considers ils key management personnel comprises the truseS and Chief ExecLJtive Offiw. The IDtsI employmÈTht benefits. Including employer Nl and pension contributions of the key management personnel were £47.742 Iprewous yegr. £46,227. induding employer pension ContritiOns1. No employee has benefits In excess of £60,000 Iprevious ypar. none). 10. Independent Examiner Fees Year Ended 30 Year En¢Jed November 30 November 2024 2023 Independent examination fees 930 930 975 975
OUR ROOM MANCHESTER LTD 19 11. Tangible Fixed Assets Improvements to Leased Premlses Fixtu5 and Fittings Computer Equipment Totsi Cost Al 01 December 2023 Additions At 30 Novernber 2024 840 3.613 5.800 10.253 3,613 10.253 Oepreciation At 01 December 2023 Charge for Ye8r At 30 November2024 3.613 10.253 3.613 5.800 10.253 NET 800K VALUE At 30 November 2024 At 30 Novernber 2023 12. Stock5 2024 2023 Gift Cards 2,000 13. Ahalysis of debtors 2024 2023 Debtor5 ppaymentS 10,692 1.787 12,479 1,698 1.698 Debtor5 and prpptyments lated to unrestricted funds £nil and restricted funds £12.47912023.. £6381£1,0601 14. Creditors.. amounts fallingdve withTn one year 2024 2023 Short-lettn compensaied abSenS (holiday payl Other creditors and accrual$ DefeFred intyjme Taxation and soal Security COSIS 6.610 4.535 71.897 5.230 88,272 5,557 2,935 87.598 3.823 99.913 1$. Deferred income The charity did not have any deferred income atlheyear end. Balanc* as 811 December 2023 Amovnl released to income eamed from ch8ritsble aVthe5 ounl defetred in year Balance £t 30 November 2024 87.598 187.5981 71.897 71.897 16. Credttors: amounts falling due after more than one year 20Z4
OUR ROOM MANCHESfER LTD 20 17. Analysis of charitable funds Analysis of movetnents in unrestricied funds Balance at 30 Novembèr 2024 Balance at 1 Incoming December 2023 Resourees Resources Expended Transfers General Fund 733 733 41.130 41.130 116.7961 116.7961 25.020 25.020 Prtrvious reporting period.. 8alanc¢ at 30 Novembèr 2023 Balance at 1 Incoming December 2022 R•¥our¢¥s Resources Expended Trarfer$ General Fund 15.5691 15.5691 99.616 99.616 193.3141 193.3141 733 733 Name of unresirlcted fund= General Fund Description, nabJrè and purposp of the furtd The'yree reserves" Analysis of movements in restricted funds Balance at 30 November 2024 Balance at 1 Incoming December 2023 ResourcÈs R*our¢¢$ Expended Transfers Jts Coun1 Èngland Big Change Fund B&Q Foundalion Edward Holl Trust Garfield W¢sion Henry SMI ch8rity 11.576 29.192 137.7571 8.800 20.000 15,W) 10.840 8,676 18.769} 119.9921 I15,8) 121.6971 15,8181 12.9731 14.5871 15.7001 31 19.350 8.493 Manchester Pride MCC CHEM MCC CHEM Cosi of Living CC Cosl of Liwng MCC CSP MCC Culture Fund MCC Our Manche51erVCSE MCC Our Manchester Fund MCC Sexual Health Vvotk Nationwide Oglesby The National Lottery Cost of Living The National Lollery Rea¢hing Communities 6.627 6.624 5.825 2,037 125 7.300 4.854 10 10 1671 148.1681 37 28 102 4.719 3.226 57.373 9,233 102 36,226 8.578 51.909 49.487 32.609 8S.000 356.950 120.4021 144.1351 165.8081 1334.2921 19.192 105.712 83.007 47
OUR ROOM MANCHESTER LTD 21 Analysis of movements in restricted fun¢Js PrewoLts reportin& period.. Balart¢t at 30 Novemi>trr 2022 Balance at 1 Incomiog December 2022 R&sources Resources Expended Transfers Ans Countyl England B&Q Foundation Edward HollTrusi Aw8rdsfor Nl Esme Fairbu Garfield Weston Henry STnith Charity 1.243 29.193 8.800 20.000 118.8601 11,576 8.800 20,000 1,085 11,08SI 15.000 19,350 l5.oc 10.840 8.676 18.5101 12.3321 Jesvil Souai Justice Fund LG8T FDundation GMMC MCC CSP MCC culre Fund MCC Our Msnchester VCSE MCC Our Manchester Fund MCC Sexual Health Vlortt N8bonwide Oglesby Supetbia The Grand Trust Kew Gardens Duchy of Lancaster TudorTrusi 99 15.8661 1.459 4.854 5.972 38.249 3.826 7.000 4.719 51.194 14.8541 15.9621 138.2191 13,7981 16,8981 10 28 102 4.719 3.226 1,828 149,7961 1883) 113.3971 13.397 1.020 26.153 219.906 1163.0521 83,007
OUR ROOM MANCHESTER LTD 17. ArlysiS of ¢haritable fitnds N¥me of restricted fund.. Arts Council Engl?nd Big Change Funcl 8&Q Foundation Edward Holt Trust Garfield Weston enry Smith Ch3rltv Description, n3re pvrpose of the fund for projett $1$ forp8rb¢ip8ni moviw ¢0$15 foroffice refutbishmentcosts forproieci costs forprojeci (y)sts forprojecl costs for proieci costs for the Communty Eng8gemenl Project for the Communty Engagement Project for sex workers 10 ease the imp8¢t of the cost of Inring for participant Gosts and towards supportworkersakries for project costs for project ¢o$i$ for pro1 ¢o$i$ for pro1 ¢0$15 for proiecl costs forsKoiect costs forproiect ¢osis for8ddilior81 support offered due lo inueased costof vIng for CO usts Manchesrer Pride MCC CHEM MCC CHEM Cost of LIvinE MCC Cost ofliving MCC CSP MCC CvlturE Fund MCC Our Manchester VCSE MCC Our Manchester Fund MCC Sexual Health Work Narionwide Oglesby The National Lottery C05t of Uving The National Lottery Reachillg Communities 18. Anatys¢s of net assets bett¥een funds Unrosthcted funds tlesignated fijnds R$styi¢tsrt funds Totsl 2024 Tangible fixed as$ei$ Cash al bank and In hand Other nei curreni asseisllliabililie51 Creditors of more than one year Total 111,292 186,272) 93.T&3 12.479 204.525 173.7931 25.020 105.712 130,732 Previou¥ rtporting period.. Unrestricted lunds Designatsd funds Rostrictsd funds Total 2023 Tangible fLKed assets Cssh ai bank and in hand Other net current assetsllliabilibesl Creditors of MO than one ye4r Total 12.010 169.545 186.538} 181.SS5 733 83.007 83.740 19. Financial Instruments The chaTrty only has fin4nck81 assets and liabilities of ¥ nd th81 qu8lrfy as basnan&81 instruments. B3sicfinandal Instruments are inthally iecognised on a tranSalon value and subsequeniiy measured attheirsetllemeni valUeVlh the eXPtiOn of b8nk108ns whicth are subsequently measuffd at8n amortised cost using the eff8¢tive interest rnethod.