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2025-11-30-accounts

Charity Commission number: 1146658 Companies House number: 07073286

OUR ROOM MANCHESTER LTD TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

Our Room Manchester Ltd Contents

Page
Trustees Annual Report 1 - 12
Independent Examiner's Report 13
Statement of Financial Activities 14
Balance Sheet 15
Statement of Cash Flows 16
Notes to the Financial Statements 17 - 31

Our Room Manchester Ltd

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30[th] NOVEMBER 2025

The trustees present their annual director’s report and financial statements of the charity for the year ended 30[th] November 2025 which are also prepared to meet the requirements for a director’s 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[st] January 2019).

OBJECTIVES AND ACTIVITIES

The purpose of the charity is established for the public benefit of male, trans and nonbinary 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:

The Charities objectives are achieved through several grant funded projects that meet both arts and social care objectives.

The main activities are creative projects, group sessions, 121 support and day trips.

The trustees confirm that they have referred to the Charity Commissions 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 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.

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Our Room Manchester Ltd

ACTIVITIES, SERVICES & PERFORMANCE

Introduction

Our Room is an arts and social charity that supports marginalised male, trans and nonbinary 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 & wellbeing, sexual health, substance use and addiction. We believe in and utilise the power of creative arts to help transform, enrich and empower people’s lives.

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 discussion, reflection and relationships.

This year was another 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 ensure that male, trans and non-binary people engaged in sex work are aware of our services. In addition, we maintain discussions and engagement with a range of stakeholders, helping to ensure that knowledge of ‘Our Room’ and our activities continues to increase. An important part of this awareness raising is our website, which is an important part of our work; https://ourroom.org.uk

Our participants are living in severe poverty, and the cost-of-living crisis continues to impact very negatively. Alongside our creative work and support and advocacy, providing crisis support, including warm clothing, food parcels, hygiene/toiletries parcels, bus passes and a £10 food voucher remain an important part of our offer.

Advocacy & Support

We have continued to provide support and advocacy to male, trans and non-binary sex workers often long term complex support, working with multiple partners across Manchester. We provided a high and increasing demand for our advocacy and support services, providing 548 one-to-one sessions.

Across our advocacy and support services this year we have supported a total of 70 people, in person and offered support to 100 people via our online outreach. This crucial service has provided intensive advocacy and support across a growing range of interconnected, complex issues. We supported:

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Our Room Manchester Ltd

70% 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.

Support provided:

Netreach

Mental Health & Wellbeing

Many of our participants experience severe levels of poor mental health & wellbeing, often anxiety and depression, which is frequently related to Adverse Childhood Experiences (ACE), homelessness and loneliness and isolation. In addition to our usual provision of supporting participants to access mental health and wellbeing support, 5 participants were detained under Mental Health Act.

This work is highly labour intensive and involves working with a multitude of partner organisations throughout Greater Manchester often over many months. We convened

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Our Room Manchester Ltd

11 Multi-Disciplinary Team Meetings with statutory partners for participants with chronic mental and physical health conditions or substance use and addiction issues.

Crisis Support

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:

Wellbeing and Creativity

We provided 107 creative sessions over the year, held on a Wednesday evening and Wild@Art on Thursday afternoon. Between 6 and 10 participants attend creative sessions, averaging 8 for each session. Wednesday evening is our most attended session, this brings in various artists giving participants the chance to work with different mediums and explore their creative side.

Through our creative sessions we enabled:

Creative support

This year we have been developing engagement, collaborations and partnerships with artists with lived experience relevant to our participants’ lives

and working with other organisations to broaden access and raise awareness. For our participants, this has included creative co-production sessions, peer social sessions and cultural connecting through monthly trips.

We provided 107 creative sessions over the year, this included monthly Sweet Talk peer social sessions, Wednesday Creative collaborative project-based sessions weekly on Wednesday evenings, and wellbeing-focussed Wild@Art sessions weekly on Thursday afternoons. These group sessions develop confidence, communication and transferrable creative skills through collaborative art making.

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Our Room Manchester Ltd

In monthly Wild@Art trips, we have been broadening cultural participation with our participants - increasing confidence and connection with cultural spaces in our city. Further, staff have provided pre-briefing/feedback to support cultural spaces' approach to access for and engagement with marginalised audiences. Trips have included:

Our Room works passionately to build access and partnerships that connect our participants with the vibrant cultural offer in our city – and that share our voice. We were delighted to be selected for HOME Manchester’s ‘A Community Seen’ film showcase in January 2025, and Our Room’s ‘Playing With Fire’ screened to a busy cinema studio with 112 people from communities and the public across the North West.

Manchester Pride

We collaborated with both MASH and LGBT Foundation on SW representation and wider public engagement at both Pride Community Lane and Parade on Saturday 23rd August. In the lead up to Pride, we created usable art with participants in creative sessions: including customised clack fans and tote bags for the Parade, and bunting for our stall on Community Lane. We had an amazing 391 public participations at our Pride stall on Community Lane.

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Our Room Manchester Ltd

Strategic Partnerships

An important function of Our Room continues to be attending key strategic partnership meetings, to ensure our participants voice is heard. This strategic involvement and partnership working is key to ensuring the needs of male, trans and non-binary people who sex work are included within policy developments. Our Room have been active partners in a range of important strategic forums and partnerships, 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 important, as it sets out the priorities and ambitions 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 and create positive impact 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: Homelessness and living in temporary accommodation continues to be a very prevalent and urgent need in the male, trans and non-binary people we support. Contributions at this external partnership group enable us to ensure the needs of male, trans and non-binary people who sex work are included 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 inequalities across Manchester 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; psychoactive 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.

In addition to these partnerships, we are active and are developing strong relationships with a range of other key forums. These include a range of health inequalities areas, including mental health & wellbeing, substance use, HIV & STIs and community safety.

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Our Room Manchester Ltd

Challenges

Preparation for ofice move

Due to them requiring different usage for the space, the landlord has served notice on us. We are therefore in the process of identifying, negotiating and securing a new home for ‘Our Room.’ As part of this process, we have to consider a range of different factors, including cost, accessibility, availability and financial pressures of buildings located within or near to Manchester City Centre. Of particular importance is that our new premises continues to feel safe, welcoming and inclusive for participants, staff and wider stakeholders. We are using our extensive network on contacts and are positive that we will find an appropriate space.

Participants diverse and growing levels of need

Both our advocacy and support services and creative sessions and supporting and engaging with participants who have multiple and complex need. We are supporting a growing number of people who have chronic mental health & wellbeing needs. This need is further amplified by the requirement for basic needs, including provision of hot nutritional food, crisis packs which include warm clothing and provision of hygiene and toiletries. Often the health inequalities and poverty experienced by participants is linked to adult or childhood trauma.

Diversifying income

Increased diversification of our income remains a key focus of Our Room. We have had success in securing income from a range of statutory sources and trusts and foundations. During our winter appeal, we have had clothing and other essential equipment received through generous supporter. Future areas which remain to be fully explored in terms of income include donor, legacy, earned income and corporate support.

Maximising use of technology 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 100 people.

Board Development

The Board has a good mix of relevant skills, including leadership, strategy, planning, safeguarding, financial and governance. We have a good balance of longer term and newer Trustees. Our Trustees also bring specific expertise and experience in a range of fields, including Project Management, Mental Health, Sexual Health, Homelessness and Creative Arts.

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Our Room Manchester Ltd

INVESTMENT POWERS AND POLICIES

Apart from retaining an amount in reserves in each year, most of the charity’s funds are to be spent in the short term so there are limited funds for any longer-term investment.

RESERVES POLICY AND GOING CONCERN

The balance held in unrestricted reserves at 30[th] November 2025 was £69,996 of which all are free reserves. A key ambition as part of our forward planning is to continue to increase unrestricted funds 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 this support and governance costs are covered.

The Charity’s main source of income 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 leadership team. The key themes of risk management and mitigation which trustees and leadership team identify are:

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Our Room Manchester Ltd

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 organisation.

In addition to our Strategic Risk Management Framework, we also have a risks log. This structure and approach to dealing with risk enables us to capture both strategic and operational risks.

PLANS FOR FUTURE PERIODS

Our key priorities that will guide the organisation’s development over the coming years are:

Strategic Priority 1: 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, GOVRERNANCE AND MANAGEMENT

Our Room Manchester Ltd is a company limited by guarantee governed by its Memorandum and Articles of Association dated 11[th] November 2009 as amended by special resolution date 9[th] March 2013. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 16[th] February 2012.

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.

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Our Room Manchester Ltd

The Directors, wo are also the Trustees, are appointed by the members in the general 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 five consecutive years. Such directors are not eligible 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. Induction to the Board is provided by the Chief Executive and the Chair, including interested parties being invited to observe a committee meeting. Training for the Board 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 ORGANISATIONS

Trustees do not receive renumeration or any other benefit form their work with the charity. Connections and any potential area of conflict 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 Ltd also known as Our Room.

Charity Number: 1146658

Company Registration Number: 07073286

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Our Room Manchester Ltd

DIRECTORS AND TRUSTEES

The directors of the charitable company (the charity) are its trustees for the purpose of the charity law. The trustees and officers serving during the year and since the year end were as follows:

Key management personnel: Trustees and Directors

M Stuart Chair of Trustees

P Pandolfo (resigned March 26)

Hayley Speed

Tom Hillsdon

Luke Bryne

Caitlin Gleeson

Hayley Keenan

Chief Executive

Fergal Mccullough (resigned Jan 2025)

Rob Cookson

Registered Office

26 Hulme Street

Manchester

M1 5w

Independent Examiners

Hilton Jones Chartered Certified Accountants

Hollinwood Business Centre

Albert Street

Oldham

OL8 3QL

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Our Room Manchester Ltd

Bankers

CAF Bank Ltd

25 Kings Hill

West Malling

Kent

ME19 4JQ

Trustees responsibilities in relation to the financial statements

The charity trustees (who are also the directors of Our Room Manchester Ltd 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:

Select suitable accounting principles and then apply them consistently;

Observe the methods and principles in the applicable Charities SORP;

Make judgments and estimates that are reasonable and prudent;

State whether applicable accounting standards have been followed, subject to any 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 charity will continue in business.

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the board of trustees

M Stuart

Chair

Date: 27[th] April 2026

Page 12

Our Room Manchester Ltd Independent Examiner's Report For The Year Ended 30 November 2025

I report on the accounts of the company for the year ended 30 November 2025, which have are set out on pages 14 to 31.

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 27 April 2026 Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL

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Our Room Manchester Ltd

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

Notes
INCOME FROM
Donations and legacies
3
Charitable activities
4
Income from trading activities
6
Investment income
TOTAL INCOME
EXPENDITURE ON
Raising funds
7
Charitable activities
7
TOTAL EXPENDITURE
NET INCOME/(EXPENDITURE)
Transfers between funds
16
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS
Total funds brought forward
16
TOTAL FUNDS CARRIED FORWARD
16		 Unrestricted
Funds
Restricted
Funds
2025
2024
£
£
£
£
521
-
521
2,412
39,583
332,182
371,765
395,268
90
-
90
-
384
-
384
400
40,578
332,182
372,760
398,080
-
550
550
2,497
(7,225)
295,769
288,544
348,591
(7,225)
296,319
289,094
351,088
47,803
35,863
83,666
46,992
(2,827)
2,827
-
-
44,976
38,690
83,666
46,992
25,020
105,712
130,732
83,740
69,996
144,402
214,398
130,732

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 17 to 31 form part of these accounts.

Page 14

Our Room Manchester Ltd Balance Sheet As At 30 November 2025

Companies House number: 07073286
Notes
FIXED ASSETS
Tangible assets
11
CURRENT ASSETS
Stock
12
Debtors
13
Cash at bank and in hand
14
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
THE FUNDS OF THE CHARITY
Restricted income funds
16
Unrestricted income funds
16
TOTAL CHARITY FUNDS
Creditors: Amounts falling due within
one year		 Unrestricted
Funds
Restricted
Funds
2025
2024
£
£
£
£
-
375
375
-
-
375
375
-
150
-
150
2,000
938
17,294
18,232
12,479
74,013
130,948
204,961
204,525
75,101
148,242
223,343
219,004
5,105
4,215
9,320
88,272
69,996
144,027
214,023
130,732
69,996
144,402
214,398
130,732
69,996
144,402
214,398
130,732
-
144,402
144,402
105,712
69,996
-
69,996
25,020
69,996
144,402
214,398
130,732

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 27 April 2026

M Stuart - Chair

The notes on pages 17 to 31 form part of these accounts.

Page 15

Our Room Manchester Ltd Statement of Cash Flows For The Year Ended 30 November 2025

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

Net movement in funds
Add back depreciation
Deduct profit on disposal of fixed assets
Deduct investment income
Decrease/(increase) in debtors
Decrease/(increase) in stock
Increase/(decrease) in creditors
NET CASH USED IN OPERATING ACTIVITIES
CASH FLOWS FROM INVESTMENT ACTIVITIES:
Interest
Purchase of fixed assets
Disposal of fixed assets
NET CASH PROVIDED BY INVESTING 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
£
£
83,666
46,992
187
-
29,500
-
(384)
(400)
(5,753)
(10,781)
1,850
(1,600)
(78,952)
(11,641)
30,114
22,570
384
400
(562)
-
(29,500)
-
(29,678)
400
436
22,970
204,525
181,555
204,961
204,525

Page 16

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 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) and the Charities Act 2011.

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 15 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 16.

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.

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Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 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 8.

1.7 Costs of raising funds

The costs of raising funds consists of fundraising activities, advertising and marketing.

1.8 Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.

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:

Fixtures & fittings 25% on cost
Computer equipment 33.33% on cost
Improvements to leased premises 33.33% 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 Activities.

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.

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Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 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 and Legacies
Donations
Previous reporting period
Donations		 Unrestricted
2025
£
521		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
521
2,412
521 -
521
2,412
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
2,412
-
2,412
2,412
-
2,412

Page 19

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

4 Income from charitable activities

Income from charitable activities
Arts Council England
Big Change Fund
Edward Holt Trust
Garfield Weston
Henry Smith Charity
Manchester Pride
MCC CHEM
MCC CHEM Cost of Living
MCC Cost of Living
MCC CSP
MCC Our Manchester Fund
Nationwide
Oglesby
The National Lottery Cost of Living
The National Lottery Reaching Communities
Services
Lloyds TSB Foundation
The National Lottery		 Unrestricted
Restricted
Total Funds Total Funds
2025
2025
2025
2024
£
£
£
£
-
(5,838)
(5,838)
29,192
-
-
-
800
-
25,000
25,000
-
-
20,000
20,000
-
-
46,850
46,850
19,350
-
4,288
4,288
6,627
-
3,312
3,312
6,624
-
3,150
3,150
5,825
-
21,200
21,200
7,300
-
3,525
3,525
4,854
-
84,180
84,180
57,373
-
-
-
51,909
-
38,965
38,965
49,487
-
-
-
32,609
-
87,550
87,550
85,000
-
-
-
750
39,583
-
39,583
10,417
-
-
-
27,151
39,583
332,182
371,765
395,268

Page 20

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

Previous reporting period
Arts Council England
Big Change Fund
Henry Smith Charity
Manchester Pride
MCC CHEM
MCC CHEM Cost of Living
MCC Cost of Living
MCC CSP
MCC Our Manchester Fund
Nationwide
Oglesby
The National Lottery Cost of Living
The National Lottery Reaching Communities
Services
Lloyds TSB Foundation
The National Lottery
5 Net income
Net income is stated after charging:
Depreciation - owned assets
Accountancy		 Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
-
29,192
29,192
-
800
800
-
19,350
19,350
-
6,627
6,627
-
6,624
6,624
-
5,825
5,825
-
7,300
7,300
-
4,854
4,854
-
57,373
57,373
-
51,909
51,909
-
49,487
49,487
-
32,609
32,609
-
85,000
85,000
750
-
750
10,417
-
10,417
27,151
-
27,151
38,318
356,950
395,268
2025
2024
£
£
187
-
984
930

Page 21

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

6 Income from other trading activities

Income from other trading activities
Fee income
Previous reporting period
Fee income		 Unrestricted
2025
£
90		 Restricted
Total Funds Total Funds
2025
2025
2024
£
£
£
-
90
-
90 -
90
-
Unrestricted
Restricted
Total Funds
2024
2024
2024
£
£
£
-
-
-
-
-
-

Page 22

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

7 Expenditure

Expenditure on raising funds
Fundraising activities
Advertising and marketing
Expenditure on charitable activities
Employment costs
Training
Recruitment
Minor equipment
Client costs
Travel and subsistence
Volunteer expenses
Session costs
Heat, light and water
Sessional staff
ICT Costs
Cleaning
Telephone
Repairs and maintenance
Rent and rates
Insurance
Bank charges
Post, printing and stationery
Depreciation
Governance costs
Support costs		 Arts & social
care support
2025
2024
£
£
£
261
261
342
289
289
2,155
550
550
2,497
Arts & social
care support
2025
2024
£
£
£
173,899
173,899
206,875
12,333
12,333
9,043
2,415
2,415
1,430
665
665
3,035
19,506
19,506
15,875
872
872
691
-
-
964
2,902
2,902
4,711
332
332
(247)
19,450
19,450
62,403
3,945
3,945
6,433
1,297
1,297
1,122
2,013
2,013
1,932
421
421
2,771
11,208
11,208
14,386
1,622
1,622
1,520
60
60
60
849
849
8,664
187
187
-
984
984
930
33,584
33,584
5,993
288,544
288,544
348,591
Restricted funds
Unrestricted funds		 2025
2024
£
£
296,319
334,292
(7,225)
16,796
289,094
351,088

Page 23

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

8 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.

Accountancy
Professional fees
Interest paid
Consultancy
Subscriptions
Interim CEO
Payroll bureau fees
type of expense
type of expense
type of expense
type of expense
type of expense
type of expense
Basis of apportionment
type of expense		 General
Support
Governance
2025
£
£
£
-
984
984
1,116
-
1,116
2
-
2
1,728
-
1,728
375
-
375
29,500
-
29,500
863
-
863
33,584
984
34,568

Previous reporting period

Accountancy
Professional fees
Interest paid
Consultancy
Evaluation fees
Subscriptions
Payroll bureau fees
type of expense
type of expense
Basis of apportionment
type of expense
type of expense
type of expense
type of expense
type of expense		 General
Support
Governance
2024
£
£
£
-
930
930
232
-
232
50
-
50
720
-
720
3,300
-
3,300
200
-
200
1,491
-
1,491
5,993
930
6,923

Page 24

Our Room Manchester Ltd

Notes to the Financial Statements For The Year Ended 30 November 2025

9 Analysis of staff costs

Wages and salaries
Employers NIC
Pension costs
Charitable activities
Average number of employees
Number of employees with benefits in excess of £60,000
Total employment benefits, including employer pension contributions of the
key management personnel		 2025
2024
£
£
160,972
190,511
8,060
12,100
4,867
4,264
173,899
206,875
173,899
206,875
173,899
206,875
2025
2024
7
5
-
-
2025
2024
£
£
4,755
47,742

The charity considers its key management personnel comprises the trustees.

10 Independent Examiner Fees

Independent examination fees 2025
2024
£
£
984
930
984
930

Page 25

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

11 Tangible Fixed Assets

Cost
Additions
At 30 November 2025
Depreciation
Charge for Year
At 30 November 2025
Net Book Value
At 30 November 2025		 Extra 4
FA4
Improvemen
ts to leased
premises
£
£
£
Computer
equipment
Fixtures &
fittings
Total
£
£
£
562
-
562
-
-
-
-
-
-
-
-
-
-
-
-		 562
-
562
187
-
187
187
-
187
375
-
375
-
-
-

12 Stock

Gift cards
13 Debtors
Debtors
Prepayments
Other debtors
Restricted
Unrestricted		 2025
2024
£
£
150
2,000
150
2,000
2025
2024
£
£
-
10,692
4,332
1,787
13,900
-
18,232
12,479
2025
2024
£
£
17,294
12,479
938
-
18,232
12,479

Page 26

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

14 Creditors: amounts falling due within one year

Short-term compensated absences (holiday pay)
Other creditors and accruals
Taxation and social security
Deferred income
Restricted
Unrestricted
15 Deferred income
Balance as at 01 December 2024
Amount released to income earned from charitable activities
Amount deferred in year
Balance as at 30 November 2025
Deferred income comprises rental income and grants invoiced and received
in advance.		 2025
2024
£
£
-
6,610
5,435
4,535
3,885
5,230
-
71,897
9,320
88,272
2025
2024
£
£
4,215
-
5,105
88,272
9,320
88,272
2025
2024
£
£
71,897
87,598
(71,897)
(87,598)
-
71,897
-
71,897

Page 27

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

16 Analysis of charitable funds

Analysis of movements in unrestricted funds

General fund
Previous reporting period
General fund		 As at
1
December
2024
Incoming
Resources
Resources
Expended
Transfers
As at
30
November
2025
£
£
£
£
£
25,020
40,578
7,225
(2,827)
69,996
25,020
40,578
7,225
(2,827)
69,996
As at
1
December
2023
Incoming
Resources
Resources
Expended
Transfers
As at
30
November
2024
£
£
£
£
£
733
41,130
(16,796)
(47)
25,020
733
41,130
(16,796)
(47)
25,020

Name of unrestricted fund:

General fund

Description, nature and purpose of the fund

The unrestricted funds of the organisation

Page 28

Our Room Manchester Ltd Notes to the Financial Statements

For The Year Ended 30 November 2025

16 Analysis of movements in restricted funds

As at As at
1 30
December Incoming Resources November
2024 Resources Expended Transfers 2025
£ £ £ £ £
Arts Council England 3,011 (5,838) - 2,827 -
B&Q Foundation 31 - - - 31
Edward Holt Trust 8 25,000 (9,928) - 15,080
Garfield Weston - 20,000 - - 20,000
Henry Smith Charity 8,493 46,850 (44,006) - 11,337
Jesuits 2,858 - (1,283) - 1,575
Manchester Pride 3,654 4,288 (6,966) - 976
MCC CHEM 2,037 3,312 (5,349) - -
MCC CHEM Cost of Living 125 3,150 (2,600) - 675
MCC Cost of Living 7,300 21,200 (15,531) - 12,969
MCC CSP 4,854 3,525 (8,360) - 19
MCC Culture Fund 10 - - - 10
MCC Our Manchester Fund 9,233 84,180 (61,797) - 31,616
MCC Sexual Health Work 102 - - - 102
Nationwide 36,226 - (21,617) - 14,609
Oglesby 8,578 38,965 (35,235) - 12,308
The National Lottery Reaching Com 19,192 87,550 (83,647) - 23,095
105,712 332,182 (296,319) 2,827 144,402

Page 29

Our Room Manchester Ltd Notes to the Financial Statements For The Year Ended 30 November 2025

Previous reporting period
As at As at
1 30
December Incoming Resources November
2023 Resources Expended Transfers 2024
£ £ £ £ £
Arts Council England 11,576 29,192 (37,757) - 3,011
B&Q Foundation 8,800 - (8,769) - 31
Big Change Fund - 800 (800) - -
Edward Holt Trust 20,000 - (19,992) - 8
Garfield Weston 15,000 - (15,008) 8 -
Henry Smith Charity 10,840 19,350 (21,697) - 8,493
Jesuits 8,676 - (5,818) - 2,858
Manchester Pride - 6,627 (2,973) - 3,654
MCC CHEM - 6,624 (4,587) - 2,037
MCC CHEM Cost of Living - 5,825 (5,700) - 125
MCC Cost of Living - 7,300 - - 7,300
MCC CSP - 4,854 - - 4,854
MCC Culture Fund 10 - - - 10
MCC Our Manchester Fund 28 57,373 (48,168) - 9,233
MCC Our Manchester VCSE 30 - (67) 37 -
MCC Sexual Health Work 102 - - - 102
Nationwide 4,719 51,909 (20,402) - 36,226
Oglesby 3,226 49,487 (44,135) - 8,578
The National Lottery Cost of Living - 32,609 (32,611) 2 -
The National Lottery Reaching Com - 85,000 (65,808) - 19,192
83,007 356,950 (334,292) 47 105,712

Name of restricted fund:

Description, nature and purpose of the fund

B&Q Foundation Edward Holt Trust Garfield Weston Henry Smith Charity Jesuits Manchester Pride MCC CHEM Cost of Living MCC Cost of Living MCC CSP MCC Culture Fund MCC Our Manchester Fund MCC Sexual Health Work Nationwide Oglesby

for office refurbishment costs for project costs for project costs for project costs for project costs for the Community Engagement Project for sex workers to ease the impact of the cost of living for participant costs and towards support worker salaries for project costs for project costs for project costs for project costs for project costs for project costs

Page 30

17 Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Previous reporting period
Cash at bank and in hand
Other net current assets/(liabilities)
Total		 Designated
funds
Unrestricted
Restricted
2025
£
£
£
£
-
-
375
375
-
74,013
130,948
204,961
-
(4,017)
13,079
9,062
-
69,996
144,402
214,398
Designated
funds
Unrestricted
Restricted
2024
£
£
£
£
-
111,292
93,233
204,525
-
(86,272)
12,479
(73,793)
-
25,020
105,712
130,732

18 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.

19 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.

20 Financial Instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Page 31