COMPANY REGISTRATION NUMBER: 08201539
CHARrrY REGISTRATION NUMBER: 1148853
Manchester Charitable Trust Ltd
Company Limited by Guarantee
Unaudited Financial Statements
5 April 2024
Chartered Certified Accountants
Rico House
George Street
Manchester
M25 9WS

Manchester Charitable Trust Lld
Company Limlted by Guarantee
Flnanclal Statements
Year ended 5 Aprll 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examinerfs report to Ihe trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Manchester Charilable Trust Lld
Company Limlted by Guaraniee
Trusiees. Annual Report (Incorporating the Dlrector's Report)
Year ended 5 Aprll 2024
Thg trust8es, who are also the directors lor the purposes ol company law. present their ieport and the
unaudiled financial 51al8ments ol the charity lor the year ended 5 April 2024.
Relerenca and admlnlglrallve datall8
Regl8tered eharlty name
Manchester Charllable Trust Ltd
Charlty regl8tratlon number
1148853
Company r•gl8tratlon number 08201539
Prlnclp•l olllce and reglstéred clo LopSan Gross Barnet
otllce
1 st Floor
Cloister House
New Balley Street
Manchester
M3 5FS
Th• tru8toes
Mr YY Fulda
Mr J Neumann
Mr S Frankel
Mr IM Shaplro
Independent examlner
Yisroel Leven50n FCCA CTA
Flico House
George Stre81
Manchester
M25 9WS
Structure, governanc• and managornent
Manchester Charitable Twst limited Is consllluled by Memorandum and Articles ot Associallon and is a
company limlled by guarantee. 11 was incorporated on 4 September 2012 as a company and the
company number is 08201539. li was reglslered as a charity on 6 Seplember 2012 with a charity
number 1148853.
Recruilmenl and appointment of new Irustees would be in line ￿th the Memorandum and Articles ol
Association and with Ihe consent ol the trustees. The crileTia sel lor the suitable candidate would be
someone who is sensillve lo the needs and demands ol the organisalion.
Oblectlv88 and actlvltlos
The objectives ol the charity are the prevention or relief ol poverty or flnanclal hardship by providlng..
grant5 to indiwduals in need andloi charity to other organizations working lo prevent or relieve poverty
or financial hardship.

Manchester Charitable Trusl Ltd
Company Llmited by Guarantee
Trusiees. Annual Report (Incorporating the Direciorfs Report) f￿ntInued)
Year ended 5 Aprll 2024
Strateglc report
The lollowsng sections lor achievements and performance and Ilnancial review form the strategic
report ot the charlty.
Achlevements and performance
Ouring the year the charfty made a significant amount ol charitable grants in accordance with 115
objecllves.
Flnan¢lol revl8W
At 5 April 2024 the charity held unrestrlcted tree reserv88 01 £53,61912022; £17,445).
The trustees, annual report and the strategic report were approved on 4 February 2025 and signed on
behalf ol the board ol trustees by..
Mr S Frankel
Trustee

Manchester Charitable Trust Ltd
Company Limited by Guarantee
Independent Examiner's Report to Ihe Trustees of Manchester Charitable Trust
Ltd
Year ended 5 Aprll 2024
I report lo the trustees on my ¢xaminalion ol the financial slalemenls of Manchester Charitable Trust
Ltd I'lhe charily'l lor the year ended 5 April 2024.
Respon81bllltlo9 and bo818 of report
As the Iruslees of the company land also ils difeclors for the puiposes of Company lawl you are
responsible lor th8 preparation ol the linancial siaiemonls in a¢¢ordance wllh the requirements ol the
Companies Aci 20061.lhe 2006 kl'l.
Having satisfied myself that the accounts ol the company are not requlred lo be audi18d under Part 16
ol the 2006 Act and are ellolble lor independent exam￿natIon, I report in rèspèci Qf my examination ol
the charity's accounts as carried out under seclion 145 01 the Charities A¢t 201 t I'lhe 2011 Acl'l. In
carrying out my examination I have lollowed Iho Dlreclion8 given by the Charity Commission under
$eGlion 14515llbl ol Ihe 2011 Act.
Independent examiner'8 Jtatemenl
I have complgled my oxarninaiion. l confirm that no matters have come lo my attention in conneclion
with the examination giving me cause lo believe..
accounting records were not k8pI in r88P8cI ol Ihe charity as required by $o¢1ion 386 01 the
2006 Act., or
the financial slalemenls do not accord with Ihose records., or
th• financial slalemenls do not comply with the accounting fequiramenls ol seclion 396 01
the 2006 Acl other than any requirement Ihal th8 accounts glve a 'lrue and lair, view which is
not a matter consldered as part of an independent examination., or
the financial siai•monls hav8 not been p￿pared in accordance with the methods and
principles ol the Slalemenl ol Aecommended Practice loi accounting and rèporting by
Charitiès applicabl• lo eharilies preparing their accounts in accordance with the Financial
Reporting Standard applicable in Ihe UK and RopublSc ol Iroland IFRS 1021.
I have no con¢8rns and have Come across no other matters in conneclion with the 8xaminalion 10
which allenlion should be drawn in this roport in order lo enable a proper und•rslandlng ol the
accounts lo
reached.
Yisroel Levenson FCCA CTA
Independent Examiner
Rico House
Gearge Streel
Manchester
M259WS

Manchester Charitable Trust Lld
Company Llmiied by Guarantee
Staiement of Flnancial Aciivltles
(includlng Income and expendlture account)
Year ended S Aprll 2024
2024
Unr8slricled
lunds Total lund8 Total funds
2023
Not•
Income and endowment8
Donations and18gacies
Total Income
88,839
88,839
88,839
88,839
107,454
107,454
Expendlture
Expgndilure on charflable acllvllies
Total axpendlturn
52,665
52,665
52,665
52,665
90,343
90,343
Net Ineome and net movement In fund8
36,174
36,174
17,111
Reconclll•tlon of lunds
Tolal funds brought forward
Total tunds carrl•d fonward
17,445
53,619
17.445
334
53,619
17,445
The stalemenl ol flnanclal acllvllles includes all gains and losses recognised in the year.
All income and expenditure dertve from conllnuing actlvities.
Th• notes on poges 6 10 10 form pgrt of the69 flnanclal stat8mont$.

Manchester Charitable Trust Ltd
Company Limited by Guarantee
Statemenl of Flnanclal Position
5 Aprll 2024
2024
2023
Not•
Current OSSets
Cash al bank and in hand
53,619
53,619
53,619
17,445
17,445
17,445
Net current ag8018
Total a88etJ less cuirent Ilabllltl83
Funds of the chorlty
Unreslricled lunds
53.619
53,619
17,445
17,445
Total charlty lund8
12
For the year ending 5 Aprfl 2024 the charity was enlitl8d to exemption from audll under secllon 477 of
the Companies Act 2006 relating to small companies.
Dlreclors, responsi￿,11ties'.
The members have not required the company lo oblaln an audll of its financial slatemenls tor the
year In question in accordance wlh section 476.,
The dlreclors acknowledgo their responsibilities for complying Y￿th the r8quirements ot the Act
wllh respect lo aocounling records and the preparation ol linanclal slalemenls.
These Ilnanclal statements have been prepaied In accordance ￿th the Fiowsions applicable to
companles subjecl to ihe small companles, regime.
Thes8 Ilnancial statements were approved by the board ol Iru51ees and authorised lor Issue on 4
February 2025, and are signed on behalf ol the board by..
Mr S Frankel
Trustee
The noie8 on pag•8 6 to 10 form part ol Iho8• flnanclal statem•ntS.

Manchester Charitable Trust Ltd
Company Limited by Guarantee
Notes to the Financial Staiements
Year ended S Aprll 2024
Ganorol Inlonnation
The charlty is a public benefit enlily and a private company limited by guarantee, registered in
England and Wales and a registered charity In England and Wales. The address ol the fegislered
ollice is clo LO￿an Gross Barnel, 1 st Floor, Cloister House, New Bailey Slr8el, Manchester, M3
5FS.
statement ol compllanc•
These financial slalemenls have been prepared In compllance with FRS 102, The Financlal
Reporting Standard applicable in the UK and the Republic ol Ireland,, the Slalemenl ol
Recommended Practice applicable to charilles preparSng their accounts in accordance with the
Financial Reporting Standard applicable In the UK and Republic ol Ireland IFRS 1021 Ichaiities
SORP IFRS 10211 and the Companies Act 2006.
Accounllng pollcl••
8asl¥ ol preparatlon
The Ilnancial statements have been prepared on th8 historical cost basis, as mod511ed by the
revaluation ol certaln linancial assets and liabilities and investment pr(¥Jerties measured al lalr
value through income or expenditure.
The linanclal slalemenls are prepared In slerflng, whlch Is the luncllonal currency of the enllty.
Golng Concern
There are no material uncertainties about the charllls abllily lo continue.
Judg•m•nts •nd key sources of •8tlmatlon uncgrtalnty
The preparation of the financial statements requlres managemenl lo make judgements.
eslimales and assumptions Ihal alfecl the amounts reported. These esllmates and judgements
are conlinually reviewed and aro based on experience and other laclor5, includlng expectations ol
lulure events that are believed to be reasonable under the clrcumstances.
Fund accountlng
UnreslriGled funds are available lor use at Ihe discretion of Ihe trustees lo further any of the
charity's purposes.
Designated funds are unreslrlcted tunds earmarked by the Irustees lor particular lulure project or
commitment.
Restricted funds are subjected to restrictions on their expenditure declared by the donor or
through the terms ol an appeal, and fall into one ol two Su￿ClaSses.. reslricled income funds or
endowment funds.

Manchester Charilable Trusl Ltd
Company Limiled by Guaranlee
Notes to the Flnanclal Statements (¢onUnu•d)
Year ended 5 Aprll 2024
Accountlng pollcles (contlnu8dl
Incomlna resources
All incoming resources are included in the statement of financlal aclimties when enlltlement has
passed lo the charity., it is probable that the economic benefits associated with the transaction wlll
flow lo the charity and the amount can be rellably measured. The following specific policles are
applied to particular ¢alegories ol income.
income Irom donations or grants is recognised when there15 evSdence ol enlitlemenl to the
gill, receipt is probable and ils amount can be measured reliably.
legacy income is recognised when receipt is probable and enlillement Is established.
income from donated goods is measured al the lair value ot the goods unless this Is
impractical to measure reliably, in which case the value is derived from the cost lo the donor
or the esllmaled resale value. Donated lacililies and services are recognlsed in the accounts
%then recelved il the value can be reliably measured. No amounts are included lor thè
conlrlbullon ol general volunteers.
Income from contracts lor the suppty ol services is recognised with the delivery ol the
contracted servlce. This is classS1ied as unreslricled funds unless there Is a conlractual
requirement tor il lo be spent on a particular purpose and returned il unspent, in whlch case
il may be regarded as leslricled.
R•sour¢o8 oxponded
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any
VAT which cannot be lully recovered, and is clas5ilied under headings ol Ihe slalemenl ol
financial activities lo which it relates..
expenditure on ialslng funds Sncludes the costs ot all lundralsin9 activilies, 8venls, non-
charitable trading aclivlli8s, and the sale ol donated goods.
expendlture on charftable aclivltles includes all costs Incurred by a charity in undertaklng
activities that further Its charitable aims for the benefit ol ils beneficiaries, including those
support costs and costs relallng lo the governance ol the chafily apportioned to charitable
aclivilies.
other expenditure includes all expendllure that is nellher related to raising funds lor the
charity nor part ol its expenditure on charitable activities.
All Gosts are allocated to expenditure categories reflecting the use of the resource. Dlrecl cosls
attributable lo a single activity are a11ocaled directly lo that aclivily. Shared costs are apportioned
between the acliwlies they Contribute lo on a reasonable, justifiable and Consislenl basis.
Flnanclal InstrurnentS
A financial assel or a financial liability is re¢ognised only when the ¢harity becomes a party lo the
Gontractual provisions ol the instrument.

Manchester Charitable Trust Ltd
Company Llmlted by Guarantee
Noies to the Flnancial Slatements (continued)
Year ended 5 April 2024
Accountlng policies (¢Onllnu•d?
Flnanclal Instruments (contlnued)
Basic financial instruments are initially recognised at the amount receivable or payabl8 includlng
any related transaction c051s.
Gurrenl assets and current Ilabililies are subsequently measured al Ihg cash or other
consideration expected lo be pald or received and nol discounted.
Debt instruments are subsequently measured al amortised cost.
Where Inveslmenls in Shares are publicly traded or their lair value can olherwlse be measured
reliably, the inveslmenl is subsequenlly measured at lair value wlth changes in lair value
recognised in inGome and expendlture. All other such investments are subsequenily measured at
cost less impairmenl.
Other Ilnanclal instruments, inclLsding derivallves, are inilially recognls8d al lair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rale ol interest
that is not a market rate, in which case the asset is measured at the present value of the tulure
payments dlscounled al a market rale ol inleresl lor a similar debt instrument.
Other financial inslrumenls are subsequently measured al lalr value, with any changes
re¢ognised in the statement ol linanclal aclivilies, wllh the exceptlon ol hedging insliuments in a
deslgnaled hedging relationship.
Flnancial assets that are measured al cost or amortlsed cost are reviewed lor objective ewdence
ol ImpaSrmenl al the end ol each reporting date. 11 there Ss objective evidence of impairment, an
Impalrmenl loss Is recognlsed under the appropriate heading in the slal8ment ot finanelal
actlvllies In whlch the initial galn was recognised.
For all equity instruments rfrgardless ol signlllcance, and other tinancial a5s8ls that are
individually signilicanl. these are assessed indlvidually for impairrnenl. other linanclal assels are
either assessed individually or grouped on the basis of similar credit risk characlerisllcs.
Any reversals ol impalrmenl are r8cognised Immediately, lo the exlenl that the ieversal d08s nol
result in a carrying amount ol the linanGial asset that exceeds what the carrying amount would
have been had the impalrmenl not prewously been recognised.
Llmlted by guarantee
The charity Is limited by guarantee and has no share capital. The liability of each member in the
event ol winding up Is limited lo £10.
Donatlons and legacle•
Unreslricled Total Funds Unrestricted Tolal Funds
Funds
2024
Funds
2023
Donatlons
Donations
88,839
88,839
107,454
107,454

Manchester Charilable Trust Ltd
Company Llmlted by Guarantee
Noies to the Flnanclal Stalements (¢onlinuedJ
Year ended S Aprll 2024
Expendlturg on charltsblo actlvltles by lund type
Unrestricted T￿al Funds Uniestrlcled Total Funds
Funds
2024
Funds
2023
Grants payable actlwty
Support costs
50,390
2,275
52,665
50,390
2,275
52,665
90,240
103
90,240
103
90,343
90,343
Expondlturn on charttablo •¢tlvltlo8 by actlvlty typ•
Grant funding
ol activities Support costs
Totsl funds
2024
Total fund
2023
Grants payable activity
50,390
2,275
52,665
90,343
Analysls ol support costs
Analysis ol
support costs Tot•1 2024 Total 2023
Govemance costs
2,275
2,275
103
AnalyAls ol gt•nt8
2024
2023
Grants to Instltutlon8
Brlllsh Friends ol Kollel Rabbl Yechlol
Bederech Kovod
6,010
1,350
17,240
600
10,860
2,450
31,040
Chomel Dallm
25,200
44,350
Grants lo Indlvlduals
Gran1510 individuals
25,190
50.390
45,890
Total grants
90,240
10. Stall costs
The average head count ol employees during the year was Nil12023.' Nill-
No empk)yee received employee benefits ol more than £60,000 during the year12023'. Nill.

Manchester Charitable Trusl Ltd
Company Limited by Guarantee
Notes to Ihe Flnanclal Statements f¢On￿￿U¢d)
Year ended 5 April 2024
11. Trustee rnmunoratlon and axpen80*
No remuneralion or other beneflls Irom employment wlth the charity or a Yelated entity were
received by the Iruslees.
12. Anoly818 of charltablo fund8
Unrestrfcted lund8
Al
6 Aprll 2023
At
Income Expenditure 5 Aprfl 2024
General funds
17,445
88,839
IS2,6651
53,619
At
6 April 2022
At
Income Expendlture 5 April 2023
General funds
334
107.454
190,3431
17,445
13. Analy•li of net asset8 betweon lunds
Unrestricted Total Funds
Funds
2024
Current assets
53,619
53,619
Unrestricted Total Funds
Funds
2023
Current assets
17,445
17,445
10