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: 

- To promote and protect their physical and mental health. 

- To advance education. 

- To provide recreational facilities 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 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. 

Page 1 



**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: 

Page 2 



**Our Room Manchester Ltd** 

- ➢ **42** of our participants to maintain accommodation and avoid rough sleeping. 

- ➢ **12** of our participants Accessed emergency housing / homelessness support. 

- ➢ **9** of our participants supported by us making formal referrals to the Adult Safeguarding Hub because of concerns for their welfare. 

- ➢ **22** of our participants via 121 support sessions accessed professional support to address poor mental health & wellbeing. 

- ➢ **6** of our participants supported to access support for sexual assault and violence, across 27 support sessions. 

**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. 

- ➢ We have supported **25** participants around sexual health, providing 5 with sexual health tests, sexual health testing is down year on year, as the external partner providing this service is no longer able to. We are working on a solution to this, hoping to bring testing in house by the end of 2026. 

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** 

- ➢ 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 **100** people. 

## **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 

Page 3 



**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: 

- ➢ **637** £10 Food Vouchers. 

- ➢ **425** Bus Passes. 

- ➢ **32** Hygiene/Toiletries parcels. 

- ➢ **172** Food parcels. 

- ➢ **16** Clothes parcels. 

## **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. 

- ➢ **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: 

- ➢ **107** creative sessions. 

- ➢ **40** unique individuals attended. 

- ➢ **6** creative practitioners involved. 

- ➢ **4** volunteers. 

- ➢ **67** attendances by participants at groups/trips/shows/performances/events. 

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. 

Page 4 



**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: 

- Hat Works Museum – special curator tour for Our Room 

- 'Acting Up! 40 Years of HIV Activism in Greater Manchester' exhibition 

- 'The Secret Public: LGBTQ Pop 1955 - 1985' exhibition, John Rylands Library 

- Social Refuge and Queer Lit bookshop 

- The Cat That Slept for 1000 Years exhibition, Manchester Museum 

- Sparkle Weekend 

- Pride 

- People’s History Museum banner exhibition 

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. 

- 185 safe sex packs handed out 

- 113 badges made 

- 93 messages of solidarity 

- 29 new sign-ups to join Our Room’s newsletter mailing list 

- International Day to End Violence Against Sex Workers (IDEVASW), 17[th ] December, marks an important day of remembrance for our sex worker community. Our creative community united with participants, volunteers and staff at MASH (Manchester Action on Street Health), NUM (National Ugly Mugs), and LGBT Foundation and Manchester City Council. After taking part in the University of Manchester Student Fair Stalls on 4[th] December, we also took over 

Page 5 



**Our Room Manchester Ltd** 

   - a stall at Manchester’s busy Christmas Markets at Piccadilly Gardens on 17[th] December. We shared the voices of sex workers, raised awareness of sex worker safety and invited the public to show solidarity. 

- Collaboratively, our teams devised, developed and facilitated different activities and ways people can learn more about this day and support our interconnected work. 

## **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. 

Page 6 



**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. 

Page 7 



**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: 

- ➢ **Governance:** Ensuring 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 upto-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. 

Page 8 



**Our Room Manchester Ltd** 

- ➢ **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 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. 

Page 9 



**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 

Page 10 



**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 

Page 11 



**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: 

- l examine the accounts under section 145 of the 2011 Act; 

- l follow the procedures laid down in general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and 

- l to state whether particular matters 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 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: 

- (1) which gives me reasonable cause to believe that in any material respect the requirements 

   - l to keep accounting records in accordance with section 386 of the Companies Act 2006; and 

   - l to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006; and 

   - l with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or 

- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. 

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

Page 13 



## **Our Room Manchester Ltd** 

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

|**Notes**<br>**INCOME FROM**<br>Donations and legacies<br>3<br>Charitable activities<br>4<br>Income from trading activities<br>6<br>Investment income<br>**TOTAL INCOME**<br>**EXPENDITURE ON**<br>Raising funds<br>7<br>Charitable activities<br>7<br>**TOTAL EXPENDITURE**<br>**NET INCOME/(EXPENDITURE)**<br>Transfers between funds<br>16<br>**NET MOVEMENT IN FUNDS**<br>**RECONCILIATION OF FUNDS**<br>Total funds brought forward<br>16<br>**TOTAL FUNDS CARRIED FORWARD**<br>16|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>521<br>-<br>521<br>2,412<br>39,583<br>332,182<br>371,765<br>395,268<br>90<br>-<br>90<br>-<br>384<br>-<br>384<br>400|
|---|---|
||40,578<br>332,182<br>372,760<br>398,080|
||-<br>550<br>550<br>2,497<br>(7,225)<br>295,769<br>288,544<br>348,591|
||(7,225)<br>296,319<br>289,094<br>351,088|
||47,803<br>35,863<br>83,666<br>46,992<br>(2,827)<br>2,827<br>-<br>-|
||44,976<br>38,690<br>83,666<br>46,992<br>25,020<br>105,712<br>130,732<br>83,740|
||69,996<br>144,402<br>214,398<br>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<br>**Notes**<br>**FIXED ASSETS**<br>Tangible assets<br>11<br>**CURRENT ASSETS**<br>Stock<br>12<br>Debtors<br>13<br>Cash at bank and in hand<br>14<br>**NET CURRENT ASSETS**<br>**TOTAL ASSETS LESS CURRENT LIABILITIES**<br>**NET ASSETS**<br>**THE FUNDS OF THE CHARITY**<br>Restricted income funds<br>16<br>Unrestricted income funds<br>16<br>**TOTAL CHARITY FUNDS**<br>**Creditors: Amounts falling due within**<br>**one year**|**Unrestricted**<br>**Funds**<br>**Restricted**<br>**Funds**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>375<br>375<br>-|
|---|---|
||-<br>375<br>375<br>-<br>150<br>-<br>150<br>2,000<br>938<br>17,294<br>18,232<br>12,479<br>74,013<br>130,948<br>204,961<br>204,525|
||75,101<br>148,242<br>223,343<br>219,004<br>5,105<br>4,215<br>9,320<br>88,272|
||69,996<br>144,027<br>214,023<br>130,732|
||69,996<br>144,402<br>214,398<br>130,732|
||69,996<br>144,402<br>214,398<br>130,732|
||-<br>144,402<br>144,402<br>105,712<br>69,996<br>-<br>69,996<br>25,020|
||69,996<br>144,402<br>214,398<br>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<br>Add back depreciation<br>Deduct profit on disposal of fixed assets<br>Deduct investment income<br>Decrease/(increase) in debtors<br>Decrease/(increase) in stock<br>Increase/(decrease) in creditors<br>**NET CASH USED IN OPERATING ACTIVITIES**<br>**CASH FLOWS FROM INVESTMENT ACTIVITIES:**<br>Interest<br>Purchase of fixed assets<br>Disposal of fixed assets<br>**NET CASH PROVIDED BY INVESTING ACTIVITIES**<br>**CASH AND CASH EQUIVALENTS BROUGHT FORWARD**<br>**CASH AND CASH EQUIVALENTS CARRIED FORWARD**<br>**INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE**<br>**YEAR**|**2025**<br>**2024**<br>**£**<br>**£**<br>83,666<br>46,992<br>187<br>-<br>29,500<br>-<br>(384)<br>(400)<br>(5,753)<br>(10,781)<br>1,850<br>(1,600)<br>(78,952)<br>(11,641)|
|---|---|
||30,114<br>22,570|
||384<br>400<br>(562)<br>-<br>(29,500)<br>-|
||(29,678)<br>400|
||436<br>22,970<br>204,525<br>181,555|
||204,961<br>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. 

Page 17 



**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. 

Page 18 



**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<br>Previous reporting period<br>Donations|**Unrestricted**<br>**2025**<br>**£**<br>521|**Restricted**<br>**Total Funds Total Funds**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>-<br>521<br>2,412|
||521|-<br>521<br>2,412|
|||**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**2024**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>2,412<br>-<br>2,412|
|||2,412<br>-<br>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<br>Big Change Fund<br>Edward Holt Trust<br>Garfield Weston<br>Henry Smith Charity<br>Manchester Pride<br>MCC CHEM<br>MCC CHEM Cost of Living<br>MCC Cost of Living<br>MCC CSP<br>MCC Our Manchester Fund<br>Nationwide<br>Oglesby<br>The National Lottery Cost of Living<br>The National Lottery Reaching Communities<br>Services<br>Lloyds TSB Foundation<br>The National Lottery|**Unrestricted**<br>**Restricted**<br>**Total Funds Total Funds**<br>**2025**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>(5,838)<br>(5,838)<br>29,192<br>-<br>-<br>-<br>800<br>-<br>25,000<br>25,000<br>-<br>-<br>20,000<br>20,000<br>-<br>-<br>46,850<br>46,850<br>19,350<br>-<br>4,288<br>4,288<br>6,627<br>-<br>3,312<br>3,312<br>6,624<br>-<br>3,150<br>3,150<br>5,825<br>-<br>21,200<br>21,200<br>7,300<br>-<br>3,525<br>3,525<br>4,854<br>-<br>84,180<br>84,180<br>57,373<br>-<br>-<br>-<br>51,909<br>-<br>38,965<br>38,965<br>49,487<br>-<br>-<br>-<br>32,609<br>-<br>87,550<br>87,550<br>85,000<br>-<br>-<br>-<br>750<br>39,583<br>-<br>39,583<br>10,417<br>-<br>-<br>-<br>27,151|
||39,583<br>332,182<br>371,765<br>395,268|



Page 20 



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

|Previous reporting period<br>Arts Council England<br>Big Change Fund<br>Henry Smith Charity<br>Manchester Pride<br>MCC CHEM<br>MCC CHEM Cost of Living<br>MCC Cost of Living<br>MCC CSP<br>MCC Our Manchester Fund<br>Nationwide<br>Oglesby<br>The National Lottery Cost of Living<br>The National Lottery Reaching Communities<br>Services<br>Lloyds TSB Foundation<br>The National Lottery<br>**5 Net income**<br>Net income is stated after charging:<br>Depreciation - owned assets<br>Accountancy|**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**2024**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>-<br>29,192<br>29,192<br>-<br>800<br>800<br>-<br>19,350<br>19,350<br>-<br>6,627<br>6,627<br>-<br>6,624<br>6,624<br>-<br>5,825<br>5,825<br>-<br>7,300<br>7,300<br>-<br>4,854<br>4,854<br>-<br>57,373<br>57,373<br>-<br>51,909<br>51,909<br>-<br>49,487<br>49,487<br>-<br>32,609<br>32,609<br>-<br>85,000<br>85,000<br>750<br>-<br>750<br>10,417<br>-<br>10,417<br>27,151<br>-<br>27,151|
|---|---|
||38,318<br>356,950<br>395,268|
||**2025**<br>**2024**<br>**£**<br>**£**<br>187<br>-<br>984<br>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<br>Previous reporting period<br>Fee income|**Unrestricted**<br>**2025**<br>**£**<br>90|**Restricted**<br>**Total Funds Total Funds**<br>**2025**<br>**2025**<br>**2024**<br>**£**<br>**£**<br>**£**<br>-<br>90<br>-|
||90|-<br>90<br>-|
|||**Unrestricted**<br>**Restricted**<br>**Total Funds**<br>**2024**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>-|
|||-<br>-<br>-|



Page 22 



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

## **7 Expenditure** 

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



|Restricted funds<br>Unrestricted funds|**2025**<br>**2024**<br>**£**<br>**£**<br>296,319<br>334,292<br>(7,225)<br>16,796|
|---|---|
||289,094<br>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<br>Professional fees<br>Interest paid<br>Consultancy<br>Subscriptions<br>Interim CEO<br>Payroll bureau fees<br>type of expense<br>type of expense<br>type of expense<br>type of expense<br>type of expense<br>type of expense<br>**Basis of apportionment**<br>type of expense|**General**<br>**Support**<br>**Governance**<br>**2025**<br>**£**<br>**£**<br>**£**<br>-<br>984<br>984<br>1,116<br>-<br>1,116<br>2<br>-<br>2<br>1,728<br>-<br>1,728<br>375<br>-<br>375<br>29,500<br>-<br>29,500<br>863<br>-<br>863|
|---|---|
||33,584<br>984<br>34,568|



Previous reporting period 

|Accountancy<br>Professional fees<br>Interest paid<br>Consultancy<br>Evaluation fees<br>Subscriptions<br>Payroll bureau fees<br>type of expense<br>type of expense<br>**Basis of apportionment**<br>type of expense<br>type of expense<br>type of expense<br>type of expense<br>type of expense|**General**<br>**Support**<br>**Governance**<br>**2024**<br>**£**<br>**£**<br>**£**<br>-<br>930<br>930<br>232<br>-<br>232<br>50<br>-<br>50<br>720<br>-<br>720<br>3,300<br>-<br>3,300<br>200<br>-<br>200<br>1,491<br>-<br>1,491|
|---|---|
||5,993<br>930<br>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<br>Employers NIC<br>Pension costs<br>Charitable activities<br>Average number of employees<br>Number of employees with benefits in excess of £60,000<br>Total employment benefits, including employer pension contributions of the<br>key management personnel|**2025**<br>**2024**<br>**£**<br>**£**<br>160,972<br>190,511<br>8,060<br>12,100<br>4,867<br>4,264|
|---|---|
||173,899<br>206,875|
||173,899<br>206,875|
||173,899<br>206,875|
||**2025**<br>**2024**<br>7<br>5<br>-<br>-<br>**2025**<br>**2024**<br>**£**<br>**£**<br>4,755<br>47,742|



The charity considers its key management personnel comprises the trustees. 

## **10 Independent Examiner Fees** 

|Independent examination fees|**2025**<br>**2024**<br>**£**<br>**£**<br>984<br>930|
|---|---|
||984<br>930|



Page 25 



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

## **11 Tangible Fixed Assets** 

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



## **12 Stock** 

|Gift cards<br>**13 Debtors**<br>Debtors<br>Prepayments<br>Other debtors<br>Restricted<br>Unrestricted|**2025**<br>**2024**<br>**£**<br>**£**<br>150<br>2,000|
|---|---|
||150<br>2,000|
||**2025**<br>**2024**<br>**£**<br>**£**<br>-<br>10,692<br>4,332<br>1,787<br>13,900<br>-|
||18,232<br>12,479|
||**2025**<br>**2024**<br>**£**<br>**£**<br>17,294<br>12,479<br>938<br>-|
||18,232<br>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)<br>Other creditors and accruals<br>Taxation and social security<br>Deferred income<br>Restricted<br>Unrestricted<br>**15 Deferred income**<br>Balance as at 01 December 2024<br>Amount released to income earned from charitable activities<br>Amount deferred in year<br>Balance as at 30 November 2025<br>Deferred income comprises rental income and grants invoiced and received<br>in advance.|**2025**<br>**2024**<br>**£**<br>**£**<br>-<br>6,610<br>5,435<br>4,535<br>3,885<br>5,230<br>-<br>71,897|
|---|---|
||9,320<br>88,272|
||**2025**<br>**2024**<br>**£**<br>**£**<br>4,215<br>-<br>5,105<br>88,272|
||9,320<br>88,272|
||**2025**<br>**2024**<br>**£**<br>**£**<br>71,897<br>87,598<br>(71,897)<br>(87,598)<br>-<br>71,897|
||-<br>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<br>Previous reporting period<br>General fund|**As at**<br>**1**<br>**December**<br>**2024**<br>**Incoming**<br>**Resources**<br>**Resources**<br>**Expended**<br>**Transfers**<br>**As at**<br>**30**<br>**November**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>25,020<br>40,578<br>7,225<br>(2,827)<br>69,996|
|---|---|
||25,020<br>40,578<br>7,225<br>(2,827)<br>69,996|
||**As at**<br>**1**<br>**December**<br>**2023**<br>**Incoming**<br>**Resources**<br>**Resources**<br>**Expended**<br>**Transfers**<br>**As at**<br>**30**<br>**November**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>**£**<br>733<br>41,130<br>(16,796)<br>(47)<br>25,020|
||733<br>41,130<br>(16,796)<br>(47)<br>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<br>Cash at bank and in hand<br>Other net current assets/(liabilities)<br>Total<br>Previous reporting period<br>Cash at bank and in hand<br>Other net current assets/(liabilities)<br>Total|**Designated**<br>**funds**<br>**Unrestricted**<br>**Restricted**<br>**2025**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>-<br>375<br>375<br>-<br>74,013<br>130,948<br>204,961<br>-<br>(4,017)<br>13,079<br>9,062|
|---|---|
||-<br>69,996<br>144,402<br>214,398|
||**Designated**<br>**funds**<br>**Unrestricted**<br>**Restricted**<br>**2024**<br>**£**<br>**£**<br>**£**<br>**£**<br>-<br>111,292<br>93,233<br>204,525<br>-<br>(86,272)<br>12,479<br>(73,793)|
||-<br>25,020<br>105,712<br>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