Registered Charity No. 1147785 Company Reg No. 08041948 ## **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** Manna House works for the benefit of the public in South Lakeland, providing advice, advocacy and a drop-in support centre for those who are homeless, vulnerably housed, lonely or needing help. ## **Contents:** ||Page| |---|---| |Reference and administrative details of the company, Trustees and advisers|2| |Trustees’ Report|3-7| |Independent examiner's report|8| |Statement of Financial Activities|9| |Balance Sheet|10| |Notes to the financial statements|11-24| |Our Supporters|25| ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Reference and Administrative Details of the Company, its Trustees, and Advisers Year Ended 31[st] August 2025** **Registered Charity Name** Manna House (Cumbria) **Company Number** 08041948 **Charity Number** 1147785 **Registered Office** The Stephenson Centre Ann Street, Kendal Cumbria, LA9 6AA **Trustees** Charles Cowling, Chair Susan Bagot, Vice Chair Lee Crampton, Treasurer Fiona Nelson Judith Robinson Matthew William Fowler Marilyn Molloy Paul Rodman Karen Greene Susan Williamson Steven Taylor **Chief Officer** Andrea Aldridge **Bankers** Cumberland Building Society Castle Street, Carlisle, CA3 8RX Sort Code: 16-52-21 Account Number: 53190423 CCLA Investment Management LTD COIF Charity Funds 80 Cheapside, LONDON EC2V 6DZ Account Number 015370001C Virgin Money 45 Penny Street, Lancaster LA1 1UE Sort Code: 05-05-40 Account Number: 34282924 ## **Independent Examiner** Alan A. Clements Fellow Association of Charity Independent Examiners 15 Carleton Road, Great Knowley, Chorley PR6 8TQ **2** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** The Trustees present their Annual Report together with the financial statements of the company for the year 1 September 2024 to 31 August 2025. The Annual Report serves the purposes of both a Trustees’ report and a directors’ report under company law. The Trustees confirm that the Annual Report and financial statements of the charitable company comply with the current statutory requirements, the requirements of the charitable company's governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019). The Company qualifies as small under section 382 of the Companies Act 2006, the strategic report required of medium and large companies under the Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 has been omitted. ## **Objectives and Activities** To provide services for those who are homeless, vulnerably housed, lonely or lacking social support for those living in Cumbria and Lancashire, and other parts of the UK as the Trustees may from time to time see fit. Manna House provides a community of support for homeless and vulnerably housed people across the South Lakeland area of the new Westmorland and Furness Council. Our key services are: 1. Practical material assistance to address urgent physical needs. Support includes hot food, shower facilities, clothes washing and drying, food parcels, clothing, computer and phone use, needs assessments, nurse, foot, eye and hand surgeries, facilitation of doctors’ and other essential appointments, and an emergency pod 2. Support, acceptance and positive role models for social and emotional wellbeing. Includes our drop-in, listening and student counselling, community lunches and Memorial Garden and allotment; women’s group; mental health drop in 3. Advice, assistance, signposting and advocacy on housing, benefits and money matters to improve housing and financial security; 4. Learning opportunities that improve health, wellbeing and employment prospects including weekly Skills Café, daily Learning Kitchen, workshops, literacy, numeracy, gardening and IT. ## **Client Support** Client Support continued as the frontline of Manna House’s services: a patient, compassionate, holistic and skilled approach was provided for assessing and advocating for our clients. Working with partner organisations in probation, NHS, housing, mental health and addiction, we holistically sought the best outcomes for every client. Homeless & Client Support Worker, Chris Holland, and Chris Ryan, Donations & Client Support Worker, and Benefits & Client Advisor, Lucy Bennett, ensured clients accessed the healthcare they needed, took on pro-social roles within our service, and kept important appointments in the community. There were 43 pod users who spent a total of 201 nights this year, safe from the weather and the demands of street living. ## **Housing & Benefits Advice** 639 Benefits Advice sessions and 219 Housing appointments leading to further action on debt, budgeting, housing applications, eviction cases, and form filling in this year. Sophie Pheasey-Pritchard (Specialist Housing & Advice Coordinator) and Angela Powis (Specialist Benefits Advisor) were joined by Lucy Bennett (Benefits & Client Advisor) **3** ## **Registered Charity No. 1147785 Company Reg No. 08041948** who altogether provided the specialist knowledge that helped many of our clients reach a vital point of stability. In May 2025 Mrs. Powis further reduced her working hours to 12 from 18. **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** ## **Learning Kitchen** Clare Neal, Learning Kitchen Manager, alongside her tremendous team of over 23 volunteers and clients, provided on average 150 meals weekly to anyone who needed a delicious free lunch. Clients stepped up to the plate and contributed their time and expertise to the menu, as well as learning some valuable skills for their own kitchens. Local supermarkets continued to provide us with donations picked up and distributed by the lovely Chris Ryan, Client Support Worker, a tireless ambassador for Manna House. His partnership with the Food Bank makes the Fresh Pound project work live on for 32 families in the area. ## **Volunteering** Altogether, 48 volunteers averaged four hours per week at Manna House, and donated just over £195,000 in-kind in 2024-2025, performing tasks such as statistics collation, facilitating support groups, preparing and serving food, being on Reception, helping with Women’s Groups, preparing for and participating in events, gardening at the allotment, writing press releases, nominating us for awards, selling items on websites, taking away our cardboard for recycling, picking up donations, and being a listening ear. Anna Evans, our Volunteer Coordinator, arranged our annual Volunteer Celebration in June to show but some of our appreciation for their support. Quarterly Volunteer Forums were held to provide trainings to volunteers on mental health, values and goals, the stroke economy and the client satisfaction survey. This investment made the dedicated team even more skilled. ## **Investment policy and performance** The charity holds available funds in deposit accounts which earn interest. The Board of Trustees considers the current return on deposits to be in line with expectations and continues to review returns to ensure these are maximised. ## **Reserves policy** In line with Charity Commission guidance, The Trustees established and maintain unrestricted reserves that will enable Manna House to continue to operate for 3 months, should income fall below the level required to maintain Manna House services. A further amount is reserved for closing down costs which includes any redundancy payments to staff. ## **Constitution** Though in existence since 2002, the company is registered as a charitable company limited by guarantee and was set up by a Memorandum and Articles of Association on 17 April 2012. The company is constituted under a Memorandum of Association dated 17 April 2012 and is a registered charity number 1147785. The principal object of the company is: To provide services to those who are homeless, vulnerably housed, lonely or needing help **4** **Registered Charity No. 1147785 Company Reg No. 08041948** **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** ## **Methods of appointment or election of Trustees** Trustee skills audits are regularly undertaken (next one due in 2026) to ensure that the team provide a diverse skill and knowledge base for a charity of this size. New trustees are recruited and selected based on the contribution, skills, and expertise that they can make to the organisation with reference to the latest trustee skills audit. This aims to ensure the widest and most appropriate range of skills and knowledge are available through our trustees to the organisation. All trustee appointments are considered and decided upon by the Manna House Board. There is a Trustee Induction Pack for each new trustee, so they understand the overall mission, values and aims and objectives of the organisation. New trustees are also supported to become involved and provided with relevant Charity Commission documents so that they are aware of their responsibilities. All trustees attend board meetings and are encouraged to attend strategic planning days, participate in staff interviews, and observe the charitable activity first-hand whenever possible. They are also encouraged to provide support and guidance through task and finish groups established to research and make recommendations to the board on specific strategic developments. ## **Organisational structure and decision-making policies** The charity is controlled by its governing document, a deed of trust, and constitutes a Limited Company, limited by guarantee, as defined by the Companies Act 2006. The Board of Trustees administer the charity and meet regularly - at least 4 times a year - when all aspects of the strategic management of the charity are discussed. Subject specific sub-committees are formed and meet as and when required to undertake more detailed projects with a view to providing appropriate advice to the Board to help inform their decision making. There is a permanent Chief Officer whose role is to: • work closely with the Trustees on matters of finance, employment, and strategic direction • identify any further opportunities for partnership working with agencies and organizations providing complementary services to support our work, and • lead and manage the operational staff and volunteers who deliver a comprehensive recovery, support and educational service to clients and their families in South Lakeland. ## **Financial review - Results for the year** The charity’s total income for the YE 2025 was £244,865. This is a 38% reduction on total income in YE 2024 which was £395,017. **5** ## **Registered Charity No. 1147785** ## **Company Reg No. 08041948** ## **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** Total Expenditure remained the same at £323,661 YE 2025 and £323,608 in 2024. The net result is a deficit of £78,796 YE 2025, while in YE 2024 there was a surplus of £71,409. ## **Plans for future periods** Manna House will continue to grow a diverse income mix over the next few years and will both raise our profile using social media and bring in unrestricted income from local community fundraising activities. We will continue to champion the issues of clients in rural areas and look for innovative ideas as to how to support them effectively - including improved access to physical and mental health services. We will adjust our team to the movement in job responsibilities for current team members. We will continue to hire client cleaners, providing the opportunity to practice work in a safe environment. The charity's strategic plan was created in early 2022 and while reviewed regularly, is next due for overhaul in Autumn 2025. This will build on ambitions for providing a stable organisation, closing the health inequalities gap, and improving user voice. The current plan going forward is one that is connected and relevant. ## **Statement of Trustees' responsibilities** The Trustees (who are also the directors of the company for the purposes of company law) are responsible for preparing the Trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The company law requires the Trustees to prepare financial statements for each financial year. Under company law the Trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the state of the company and of its incoming resources and application of resources, including its income and expenditure for that period. In preparing the financial statements, the Trustees are required to: - select suitable accounting policies and apply them consistently, - observe the methods and principles of charities SORP (FRS 102), - make judgments and accounting estimates that are reasonable and prudent, • state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements, • prepare the financial statement on the going concern basis, unless it is inappropriate to presume that the company will continue in business. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible **6** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Trustees’ Report and Financial Statements Year Ended 31[st] August 2025** for safeguarding the assets of the company and hence, for taking reasonable steps for the prevention and detection of fraud and other irregularities. It is understood that the Trustees and any others who could be understood to be ‘managers’ in the activities and affairs of the Manna House Trust, as defined in Schedule 6 of the Finance Act 2010, have completed declarations that they are ‘fit and proper’ persons under the terms of the Finance Act 2010. When a Trustee is elected for the first time or re-elected after a period of absence, they are invited to meet with the Chair to be briefed as to the present situation and future plans of the charity before they take up their appointment. With regard to ‘Risk Assessment’, the Trustees recognise that ‘risk’ is defined as ‘the threat of any action or event which adversely affect an organisation’s ability to achieve its objectives and execute its strategies’. It also accepts that the term ‘risk’ can include circumstances that may, or do, have an adverse effect and is wider than financial matters. ‘Risk’ not only relates to the negative consequences of threat, but also to the impact of not taking advantage of opportunities. The contents and obligations of the Equality Act 2010 and the 2018 General Data Protection Regulation are known and complied with to the best of the Trustee’s ability. The Trustees are aware of their responsibilities in respect of the Regulatory Reform (Fire Safety) Order 2005 in its requirement to carry out an assessment to identify any possible risks, to take actions to minimise such risks and to create a plan to deal with emergencies, and to write up and keep a record of its findings and to review the assessment annually. The Trustees have appointed Chris Holland to be the person responsible to put these things into action. There is a Safeguarding Policy in place in respect of children and vulnerable adults. Checks have been made with the Disclosure and Barring Service in respect of persons dealing regularly with young people and vulnerable adults one to one. The Trust’s appointed officer for this is Andrea Aldridge. Whilst it is impossible to eliminate all risks and their consequences, efforts are constantly made to minimise such circumstances. Approved by order of the members of the board of Trustees and signed on their behalf by: **7** MANNA HOUSE Registered Charity No. 1147785 Company Reg No. 08041948 The Stephenson Centre, Ann st￿er Kendal, Cumbria. LA9 6AA Tel: 01539 725534 email.. mann web address: ou I rep(* on the accom ofthe comparry for theyear ended 31.. August 2025. which are setout on paees rAne toten 0fth￿ Re The tnth&s {wt¥) are also the direclors of the chafity for the FRryose5 of tompany lawl are responsible for the preparation of the accoun￿ ThÈtrUSt￿ consider that an autht Is not required for the year underseulon 14412) of the Chant￿Art (the 2011Art) aThl thatan H￿pe￿lenteXaMIr￿tw)n is needed. HavlrE sat15fied mrAf ttrwt the thar6ty is ncrt subiett to audit under ¢**funds**|**Prior year**
**funds**| |---|---|---|---|---|---| |||Funds||**Funds**|| |**Fixed assets**|||||| |Intangible assets|0|0||0|0| |Tangible assets|1,277.13|138,295.68|**11**|139,572.81|136,868.71| |Investments|0|0||0|0| |**_Total fixed assets_**|**1,277.13**|**138,295.68**||**139,572.81**|**136,868.71**| |**Current assets**|||||| |Stocks|0|0||0|0| |Debtors|405.74|16.67|**12**|422.41|1,248.42| |Investments|0|0||0|0| |Cash at bank and in hand|177,920.29|73,872.48||251,792.77|333,159.59| |**_Total current assets_**|**178,326.03**|**73,889.15**||**252,215.18**|**334,408.01**| |**Creditors:**amounts falling
due|-199.65|109.71|**13**|-89.94|602.67| |within one year|||||| |**_Net current assets/(liabilities)_**|178,525.68|73,779.44||252,305.12|333,805.34| |**_Total assets less current_**|**179,802.81**|**212,075.12**||**391,877.93**|**470,674.05**| |**_liabilities_**|||||| |Creditors: amounts falling due|0|0||0|0| |after more than one year|||||| |Provisions for liabilities|0|0||0|0| |**Total net assets or liabilities**|**179,802.81**|**212,075.12**||**391,877.93**|**470,674.05**| |**Funds of the Charity**|||||| |Endowment funds|0|0||0|0| |Restricted income funds|0|212,075.12||212,075.12|215,198.86| |Unrestricted funds|179,802.81|0||179,802.81|255,475.19| |Revaluation reserve|0|0||0|0| |**Total funds**|**179,802.81**|**212,075.12**||**391,877.93**|**470,674.05**| |Signed by one or two trustees|**Signature**|**Print**
**Name**||**Dated**|| |on behalf of all the trustees|||||| **10** MANNA HOUSE Registered Charity No. 1147785 Company Reg No. 08041948 The company was entitled to exemption from audit under section 477 under the Companies Act 2006. The members have not required the company lo obtain an audit for the year in question in accordan￿ with the section 476 of Companies Act 2006. The Twstees acknowledge their respjnsibilities for cornplying with the requirements of the Act wilh respect to the acLounting records and preparation of financial statements. The financial ststements have been prepared in accordance with the provisions applicable to entrti8s subject to the small companies, regime. The financial statements where approved and authorized for issue by the Trustees and signed on their behalf by.. /( .1 102) Charles Ccwling (Rev'd)- Chairman of Manna House 11 **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements** ## **Year Ended 31 August 2025** ## **1. General information** Manna House (Cumbria) is a charity registered in England and Wales, its charity number being 1147785. The charity's registered office is Stephenson Centre, Ann Street, Kendal, Cumbria LA9 6AA. The financial statements are presented in Pounds Sterling. ## **2. Accounting policies** ## **2.1 Basis of preparation of financial statements** The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (elective 1 January 2015), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Manna House (Cumbria) meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy. ## **2.2 Going concern** The Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. ## **2.3 Income** All income is recognised once the company has entitlement to the income, it is probable that the income will be received, and the amount of income receivable can be measured reliably. Grants are included in the statement of financial activities on a regular basis when received. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the balance sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued. Other income is recognised in the period in which it is receivable. **12** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** ## **2.4 Expenditure** Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The cost of each activity is made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Staff costs are allocated based on time spent. Expenditure on raising funds includes all expenditure incurred by the company to raise funds for its charitable purposes and includes costs of all fundraising activities and events. Expenditure on charitable activities is incurred on directly undertaking the activities which further the company's objectives, as well as any associated support costs. All expenditure is inclusive of irrecoverable VAT. ## **2.5 Taxation** The company is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the company is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes. ## **2.6 Tangible fixed assets and depreciation** All assets costing more than £500 are capitalised. Tangible fixed assets are carried at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Fixtures and fittings 10% reducing balance Equipment 5 years straight line **13** **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** ## **2.7 Debtors** Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due. ## **2.8 Cash at bank and in hand** Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. ## **2.9 Liabilities and provisions** Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. ## **2.10 Pensions** The company operates a defined contribution pension scheme, and the pension charge represents the amounts paid by the company to the fund in respect of the year. ## **2.11 Fund accounting** The General fund is unrestricted fund which is available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted funds are set out in the notes to the financial statements. **14** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** ## **3. Critical accounting estimates and areas of judgment** Estimates and judgments are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. ## **Critical accounting estimates and assumptions:** The company makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below. ## **Critical areas of judgment:** Manna House runs multiple projects. Support costs are allocated based on the number of hours worked on projects by staff. ## **Establishing useful economic lives:** Establishing useful economic lives for depreciation purposes of property, plant and equipment compose a significant portion of the total fixed asset. The annual depreciation charge depends primarily on the estimated useful economic lives of each type of asset and estimates of residual values. The trustees regularly review these assets useful economic lives and change them as necessary to reflect current thinking on remaining lives in light of prospective economic utilisation and physical condition of the assets concerned. Changes in asset useful lives can have a significant impact on depreciation charges for the period. Details of the depreciation policies based on estimated useful economic lives are included in accounting policies note 2.7. **15** **Registered Charity No. 1147785 Company Reg No. 08041948** **Income and Expenditure Year Ended 31 August 2025** ||**_Turnover year to_**|**_Turnover last year to_**| |---|---|---| |**_Voluntary Income_**|**_date_**|**_date_**| |_Donations Churches and Groups_|_21,201_|_12,836_| |_Donations- Individuals_|_35,294_|_28,438_| |_Donations-Business_|_4,732_|_23,027_| |_Gift aid tax Recoverable_|_4,975_|_2,672_| |_Bequests and legacies_|_1,000_|_0_| |_Grants received - Core Funding_|_62,819_|_62,919_| ||**_130,021_**|**_129,892_**| |**_Investment Income_**||| |_Interest received_|_10,852_|_11,653_| ||**_10,852_**|**_11,653_**| |**_Charitable Activities Income_**||| |_Grants rec. - Project Funding_|_83,456_|_236,897_| ||**_83,456_**|**_236,897_**| |**_Other Income_**||| |_Commission/Sales of Big Issue_|_0_|_0_| |_Fundraising income_|_9,007_|_6,608_| |_SEG payment received_|_1,210_|_0_| |_Rental income_|_10,318_|_9,966_| ||**_20,535_**|**_16,574_**| |**_Charitable Activities Costs_**||| |_Consultancy_|_1,184_|_1,184_| |_Fundraising costs_|_609_|_957_| |_Big Issue Contra_|_0_|_0_| |_Building Project Management_|_0_|_0_| |_Food_|_3,124_|_3,959_| |_Gardening_|_0_|_393_| |_Professional fees_|_930_|_357_| |_Salaries and wages_|_216,859_|_202,182_| |_Pension contributions_|_19,293_|_15,623_| |_Employer NI_|_11,778_|_12,512_| |_Staff training costs_|_1,406_|_966_| |_Travel expenses_|_673_|_777_| |_Client expenses_|_7,269_|_5,418_| |_Volunteer expenses_|_619_|_206_| |_Heat & Light_|_6,192_|_6,203_| **16** ## **Registered Charity No. 1147785 Company Reg No. 08041948** |_Water_|_3,309_|_2,814_| |---|---|---| |_Rent_|_31,403_|_30,000_| |_Insurances_|_1,584_|_1,415_| |_Cleaning suppl. & waste disp._|_2,088_|_2,653_| |_Maintenance/Repairs & Security_|_7,748_|_5,529_| |_Phones, Internet & Printers_|_2,019_|_2,259_| |_Stationery & office expenses_|_361_|_214_| |_Printing/photocopying_|_613_|_155_| |_Publicity costs_|_236_|_168_| |_Recruitment_|_0_|_0_| |_IT costs_|_1,106_|_4,711_| |_Equipment purchases_|_1,580_|_2,898_| |_Sundries_|_284_|_0_| |_Skills Cafe_|_34_|_521_| |_Purchase discounts taken_|_0_|_0_| ||**_(322,301)_**|**_(304,074)_**| |**_Governance Costs_**||| |_Audit & accountancy costs_|_1,018_|_1,003_| |_Subscriptions_|_342_|_326_| ||**_(1,360)_**|**_(1,329)_**| |**_Other Resources Costs_**||| |_Suspense_|_0_|_0_| |_Depreciation New Building_|_0_|_11,755_| |_Depreciation Pod_|_0_|_875_| |_Depreciation Counselling Suite_|_0_|_921_| |_Depreciation Equipment_|_0_|_4,656_| ||**_0_**|**_(18,207)_**| |**_Transfers_**||| |_Transfers between funds_|_0_|_0_| ||**_0_**|**_0_**| |**_TOTAL SURPLUS/DEFICIT_**|**_(78,797)_**|**_71,406_**| _No employee received remuneration amounting to more than £60,000 in either year. During the year remuneration paid to key management personnel amounted to £37174.8 YE 2025 (£32,980 in 2024)._ **17** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** ## **YE August 2025** ## **YE August 2024** ## **Fixed Assets** ## **Fixed Assets** |New Building Refurbishment|207,319|New Building Refurbishment|207,319| |---|---|---|---| |Counselling Suite|14,205|Counselling Suite|14,205| |Pod|9,845|Pod|9,845| |Soundproofing|2,704|Soundproofing|0| |Equipment|31,196|Equipment|31,196| |Depreciation New Building|(101,524)|Depreciation New Building|(101,524)| |Depreciation Counselling Suite|(5,921)|Depreciation Counselling
Suite|(5,921)| |Depreciation Pod|(1,860)|Depreciation Pod|(1,860)| |Depreciation Equipment|(16,392)|Depreciation Equipment|(16,392)| ||**139,572**||**136,868**| **Notes to the Financial Statements Year Ended 31 August 2025** |**12**|**Debtors**||| |---|---|---|---| ||**Due within one year**|**2025**|**2024**| |||**£**|£| ||Prepayments|0|142| ||Recoverable Gift Aid|422|1107| ||**Total**
|**422**|**1,249**| |**13**|**Creditors**||| ||**Due within one year**|**2025**|**2024**| |||**£**|£| ||Accruals|**-89.94**|**603**| **18** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Balance of funds August 2025** |**Fund Name**|**Fund**|**Income**|**Expenditure**|**Transfers**|**Gains**|**Fund**| |---|---|---|---|---|---|---| ||**balances**||||**&**|**balances**| ||**BF**||||**Losses**|**CF**| |_General fund_|_77,828_|_93,412_|_-145,274_|_0_|_0_|_25,966_| |_Reserve_|_148,750_|_7,037_|_0_|_0_|_0_|_155,787_| |_Stephenson Trust_|_28,897_|_0_|_-30,848_|_0_|_0_|_-1,951_| |_Albert Hunt Trust_|_6,378_|_8,000_|_-9,046_|_0_|_0_|_5,332_| |_Aperta Mente Ltd_|_10,998_|_0_|_-10,998_|_0_|_0_|_0_| |_Awards For All_|_7,985_|_19,841_|_-7,819_|_0_|_0_|_20,007_| |_CCC Cost Of Living_|_891_|_0_|_-597_|_0_|_0_|_294_| |_CRH Charitable Trust_|_2,500_|_0_|_-2,500_|_0_|_0_|_0_| |_Cumbria Community Fund_|_15,043_|_14,500_|_-21,292_|_0_|_0_|_8,252_| |_Frieda Scott Charitable Trust_|_12,500_|_7,500_|_-13,750_|_0_|_0_|_6,250_| |_Friends of Manna House_|_1,451_|_23,690_|_-14,224_|_0_|_0_|_10,918_| |_Garfield Weston Foundation_|_16,274_|_0_|_-16,274_|_0_|_0_|_0_| |_Grocer’s Charity_|_3,000_|_0_|_-3,000_|_0_|_0_|_0_| |_Hadfield Trust_|_0_|_4,284_|_-357_|_0_|_0_|_3,927_| |_Lloyds Bank Foundation_|_0_|_25,000_|_-6,250_|_0_|_0_|_18,750_| |_Lupton Tower Trust_|_0_|_2,000_|_-334_|_0_|_0_|_1,666_| |_Morrisons Foundation_|_8,285_|_0_|_0_|_0_|_0_|_8,285_| |_New Building Fund_|_105,790_|_0_|_0_|_0_|_0_|_105,790_| |_Oliver Borthwick_|_2,750_|_0_|_-2,750_|_0_|_0_|_0_| |_Souter Charitable Trust_|_1,450_|_2,000_|_-3,429_|_0_|_0_|_21_| |_The Clothworkers’ Foundation_|_11,520_|_0_|_0_|_0_|_0_|_11,520_| |_W&F Household support Fund_|_978_|_8,000_|_-1,313_|_0_|_0_|_7,665_| |_Westmorland & Furness_|_6,396_|_29,600_|_-33,607_|_0_|_0_|_2,389_| |_Council_||||||| |_YWCA Kendal_|_1,010_|_0_|_0_|_0_|_0_|_1,010_| |**Totals**|**470,674**|**244,865**|**-323,661**|**0**|**0**|**391,878**| **19** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Financial Statements Year Ended 31 August 2025** ## **Statement of funds (continued)** ## **Designated funds** **Reserve** – The Trustees have designated this fund to enable Manna House to continue to operate for 6 months, should income fall below the level required to maintain our services. This includes any redundancy payments to staff. – **R J Stephenson Trust** Funding towards our services ## **Restricted funds** **Albert Hunt Trust** – Funding towards client support **Aperta Mente Ltd** – Funding towards salaries **Awards For All** – Funding for emergency accommodation - homeless pod **CRH Charitable Trust** – Funding towards mental health support / volunteering – **Cumbria Community Fund** Funding towards volunteering and utilities **Cumbria County Council** – “Fresh Pound Project” providing fruit and vegetables to families, Hardship Fund & Debt Recovery Order Support Fund **Frieda Scott Trust** – Funding towards Skills café and Learning Kitchen **Friends of Manna House** – Funding towards Skills Café & Client Support, telephone, internet and printers **Garfield Weston Foundation** – Funding towards core costs – **The Grocer’ Charity** Funding towards Skills Café & Learning Kitchen **The National Lottery – Cost of Living Fund** – Funding towards our drop - in services **Henry Smith Charity** – Funding towards employment, housing, benefit advice and overheads **Kendal Town Council** – Funding towards gardening – **Lloyds Bank Foundation** Funding towards salaries and other core costs **New Building Fund** – Capital Funding – spent on refurbishment of the Stephenson Centre **Oliver Borthwick Memorial Trust** – Funding towards Skills Café & Learning Kitchen **Souter Charitable Trust** – Funding towards Skills Café & Learning Kitchen **Westmorland and Furness Council** – Funding towards housing advice and support, household support, building improvements and equipment purchases **YWCA Kendal** – Capital funding spent on flooring and IT equipment **20** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** ## **Statement of funds – prior year** |**Fund Name**|**Fund**|**Income**|**Expenditure**|**Transfers**|**Gains**|**Fund**| |---|---|---|---|---|---|---| ||**balances**||||**&**|**balances**| ||**BF**||||**Losses**|**CF**| |**General fund**|_19,373.27_|_86,868.84_|_-28,414.01_|_0_|_0_|_77,828.10_| |**Reserve**|_148,750.00_|_0_|_0_|_0_|_0_|_148,750.00_| |**Stephenson Trust**|_13,205.40_|_30,000.00_|_-14,308.31_|_0_|_0_|_28,897.09_| |**3R Foundation**|_0_|_500_|_-500_|_0_|_0_|_0_| |**Albert Hunt Trust**|_3,500.00_|_10,000.00_|_-7,121.58_|_0_|_0_|_6,378.42_| |**Aperta Mente Ltd**|_15,000.00_|_12,000.00_|_-16,002.39_|_0_|_0_|_10,997.61_| |**Asda**|_0_|_597_|_-597_|_0_|_0_|_0_| |**Awards For All**|_8,764.20_|_0_|_-779.05_|_0_|_0_|_7,985.15_| |**CCC Cost Of Living**|_1,987.91_|_0_|_-1,097.41_|_0_|_0_|_890.5_| |**Community Energy Cumbria**|_225_|_0_|_-225_|_0_|_0_|_0_| |**CRH Charitable Trust**|_0_|_5,000.00_|_-2,500.00_|_0_|_0_|_2,500.00_| |**Cumbia Action 4 Sustainability**|_0_|_300_|_-300_|_0_|_0_|_0_| |**Cumbria Community Fund**|_11,612.23_|_14,000.00_|_-10,568.88_|_0_|_0_|_15,043.35_| |**Frieda Scott Charitable Trust**|_0_|_15,000.00_|_-2,500.00_|_0_|_0_|_12,500.00_| |**Friends of Manna House**|_8,845.43_|_1,674.58_|_-9,068.92_|_0_|_0_|_1,451.09_| |**Garfield Weston Foundation**|_17,143.84_|_25,000.00_|_-25,869.67_|_0_|_0_|_16,274.17_| |**Grocer’s Charity**|_0_|_5,000.00_|_-2,000.00_|_0_|_0_|_3,000.00_| |**Henry Smith Charity**|_14,591.63_|_30,000.00_|_-44,591.63_|_0_|_0_|_0_| |**Kendal Town Council**|_91.52_|_0_|_-91.52_|_0_|_0_|_0_| |**Lloyds Bank Foundation**|_4,709.37_|_25,000.00_|_-29,709.37_|_0_|_0_|_0_| |**Morrisons Foundation**|_9,205.07_|_0_|_-920.51_|_0_|_0_|_8,284.56_| |**Neighbourly**|_333_|_0_|_-333_|_0_|_0_|_0_| |**New Building Fund**|_117,545.18_|_0_|_-11,754.99_|_0_|_0_|_105,790.19_| |**Oliver Borthwick**|_0_|_3,000.00_|_-250_|_0_|_0_|_2,750.00_| |**Souter Charitable Trust**|_0_|_3,000.00_|_-1,549.69_|_0_|_0_|_1,450.31_| |**The Clothworkers’ Foundation**|_0_|_14,400.00_|_-2,880.00_|_0_|_0_|_11,520.00_| |**The National Lottery Fund**|_0_|_70,000.00_|_-70,000.00_|_0_|_0_|_0_| |**W&F Household support Fund**|_1,801.79_|_0_|_-823.79_|_0_|_0_|_978_| |**Westmorland & Furness Council**|_1,000.00_|_43,677.00_|_-38,281.49_|_0_|_0_|_6,395.51_| |**YWCA Kendal**|_1,580.00_|_0_|_-570_|_0_|_0_|_1,010.00_| |**Totals**|**399,264.84**|**395,017.42**|**-323,608.21**|**0**|**0**|**470,674.05**| **Notes to the Financial Statements** **21** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Year Ended 31 August 2025** ## **Statement of Financial Activities YE 31.08.25** ||Unrestricted|Restricted|Endowment Funds|Total this year|Total last year| |---|---|---|---|---|---| |Description by|Funds|Income Funds|||| |natural category|£|£|£|£|£| |**Incoming Resources**|||||| |Incoming Resources|100,449|144,415|0|244,865|395,017| |**Total Incoming Resources**|100,449|144,415|0|244,865|395,017| |**Resources Expended**|||||| |Resources Expended|174,329|147,539|0|321,868|303,261| |**Total Resources Expended**|174,329|147,539|0|321,868|303,261| |**Net incoming/(outgoing )**|||||| |**resources before transfers**|(73,879)|(3,124)|0|(77,003)|91,756| |**Gross transfers between funds**|0|0|0|0|0| |**Net incoming resources before**
**other recognised gains/(losses)**|(73,879)|(3,124)|0|(77,003)|91,756| |**Other recognised gains/(losses)**|||||| |Gains and losses on revaluation of fixed|0|0|0|0|(4,656)| |assets for the charity's own use|||||| |Gains and losses on investment|0|0|0|0|0| |assets|||||| |**Net Movement in Funds**|(73,879)|(3,124)|0|(77,003)|87,101| |**Total funds brought forward**|255,475|215,199|0|470,674|399,265| |**Total funds carried forward**|181,596|212,075|0|393,671|491,021| **22** ## **Registered Charity No. 1147785 Company Reg No. 08041948** ## **Notes to the Financial Statements Year Ended 31 August 2025** |**16**|**Analysis of net assets between funds**|||| |---|---|---|---|---| ||**Current year**|**Unrestricted**|**Restricted**|**Total**| |||**2025**|**2025**|**2025**| |||**£**|**£**|**£**| ||Tangible fixed assets|1,277.13|138,295.68|139,572.81| ||Current assets|178,326.03|73,889.19|252,215.18| ||Creditors due within one year|-199.65|-109.71|-89.94| ||**Total**|**179,802.81**|**212,075.12**|**391,877.93**| ||**Analysis of net assets between funds**|||| ||**Prior year**|**Unrestricted**|**Restricted**|**Total**| |||**2024**|**2024**|**2024**| |||**£**|**£**|**£**| ||Tangible fixed assets|0|136,869|136,869| ||Current assets|255,671|78,737|334,408| ||Creditors due within one year|-196|-407|-603| ||**Total**|**255,475**|**215,199**|**470,674**| ## **Details of certain items of expenditure** No trustees were paid or reimbursed out of pocket expenses or to third parties for expenses incurred by trustees. The independent examiner was paid £300 examination fee. The charity has no guarantees to third parties. **23** **Registered Charity No. 1147785 Company Reg No. 08041948** ## **List of Financial Donors Year Ended 31 August 2025** ## **Authorities** Westmorland and Furness Council Kendal Town Council ## **Business donors** Aperta Mente Ltd Cortillo Lounge Grasmere Gingerbread Keenedge Ltd Lakeland Fireplaces Plumbase Skipton Building Society Castle Green Hotel First Trenitalia West Coast Rail Limited Hare & Hounds, Levens Lake District Estates Lakeland Limited Plumbing Supplies ## **Charitable and other donors** 3R Foundation Albert Hunt Trust CRH Charitable Trust Frieda Scott Charitable Trust Garfield Weston Foundation Lloyds Bank Foundation RJ Stephenson Trust The Grocers' Charity The National Lottery Community Fund Aitchison Charitable Trust Brian Lancaster Trust Cumbria Action for Sustainability Friends of Manna House Kentdale Charitable Trust Making a Difference Locally Souter Charitable Trust The Henry Smith Charity ## **Church, school and group donors** Arnside Art Group First Church of Christ Heron Hill Primary School K Shoes Male Voice Choir Kendal & Sedbergh Area Quaker Meeting Kendal United Reformed Church St Andrew's Church Milnthorpe Craft Club PCC Haversham PCC Winster PCC of Cautley St Peter's Church, Sawrey St John's Church, Helsington St Mary’s Church, Crosthwaite Stricklandgate Methodist Church Coniston PCC Heron Hill Free Church House of Mercy K Shoes Pensioners Leisure Club Kendal Methodist Church Kendal & District Quiz Legue Meet to Eat Community Cafe PCC Crosscrake PCC Levens Plants on The Green, Levens Sandylands Methodist Church St James' Church, Staveley All Saints Church, Underbarrow St Thomas' Church, Kendal WFA We also received a great number of generous financial donations from individual donors. During the period we received a large amount of donations of goods such as food, toiletries, and clothes. Donors include individuals, churches, schools, clubs, various groups, charities, and local businesses. **Thank you to all our donors and supporters including, helpers, volunteers, prayer partners, trustees, and employees for their ongoing support, help and encouragement** . **24**