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2025-03-31-accounts

Company number: 08909086 Charity Number: 1158817

Friends of Burnage Library Limited

Report and financial statements For the year ended 31 March 2025

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Friends of Burnage Library Limited

Reference and administrative information

for the year ended 31 March 2025

Company number 08909086 Charity number 1158817 Registered office Burnage Library 349 Burnage Lane Manchester M19 1EW Operational address Burnage Library, Activity & Information Hub Burnage Lane Manchester M19 1EW Trustees Trustees, who are also directors under company law, who served during the year and up to the date of this report were as follows: John McCrory - Chair Karen Pudner - Treasurer (appointed 21 October 2024) Stella Clare Sue Lloyd Dareema Rehman Alison Hitchen Jennifer Enobakhare Andrew Mortimer (appointed 09 September 2025) Harriet Morgan-Shami (resigned 23 September 2024)

Bankers HSBC 760 Wilmslow Road Manchester M20 2DP Accountants Arlo Accountancy Limited 107 Valley Road Stockport SK4 2DB Independent Hannah Elliott FCA Examiner Alker Elliott Accountants Limited 29 Greylag Crescent Worsley Manchester M28 7AB

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

The trustees present their report and the unaudited financial statements for the year ended 31st March 2025. Included within the trustees’ report is the directors’ report as required by company law.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities

Objects and aims

Each year our Trustees review the objectives and activities to ensure they continue to reflect our aims. In carrying out this review the Trustees have considered the Charity Commission’s general guidance on public benefit. The Charity’s objectives are:-

Activities undertaken for public benefit in relation to objects

In planning our activities for the year, we kept in mind the Charity Commission’s guidance on public benefit. Regular reports on activities are submitted to the directors at board meetings from the freelance staff to enable the directors to monitor progress. This and other mechanisms, such as the annual rolling plan and budget, enables the trustees to ensure that new and current activities are in line with the charity’s aims and objectives and the Charity Commission’s guidance.

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Achievements and performance

Friends of Burnage Library Limited’s (FOBL) activities and supporters are described below. All our charitable works focus on Burnage and are undertaken to further FOBL’s charitable purposes for the public benefit.

The year 2024-25 saw the continuation of Friends of Burnage Library’s (FOBL) work, consolidating existing groups and activities and growing others. The loyalty of our volunteers continues to impress, and we remain indebted to their dedication and commitment to the library.

Particular highlights included the transformation of our English Conversational Cafe into a taught programme led by Manchester Adult Education Society (MAES), along with the addition of a second drop-in session on Wednesday afternoons. Our work supporting local residents to improve their digital skills remains essential, with demand growing for help and guidance in this area. The activities supported by the Arts are for Everyone fund remained popular, especially the Saturday morning Children’s Arts Club.

Partnership

Friends of Burnage Library continues its partnership with Manchester Libraries and Southway Housing, who manage the library service and building maintenance respectively. The support of our partners is vital, and we thank them for the support they offer. Without their assistance and commitment our work in the local community would not be possible.

Visitor Numbers

The year 2024-25 saw a 1.3% increase in visitor numbers to Burnage Library, Activity, and Information Hub, rising from 16,231 to 16,441.

Month Visitors 23-24 Visitors 24-25
April 1,099 1,498
May 1,332 1,543
June 1,273 1,198
July 1,490 1,383
August 1,186 1,321
September 1,281 1,409
October 1,385 1,362
November 1,339 1,467
December 1,070 1,138
January 1,406 1,193
February 1,471 1,247
March 1,899 1,682
Total 16,231 16,441

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Extending Opening Hours

FOBL collaborated with Manchester Libraries to extend the library’s opening hours by an hour on Monday evenings. This was aimed at encouraging the return of local children to the library after school and enhancing accessibility for those needing library services outside our traditional daytime hours.

Our Manchester

The Our Manchester fund supports our Development Worker, Amanda Wait, whose outstanding work includes supporting volunteers, developing and running projects, and writing funding bids for future programmes. The Development Worker reports to the Trustees on a monthly basis, as well as liaising on specific projects and activities with our community partners.

Activities supported by FOBL

Digital Café

The Digital Café continues to grow steadily, with Claire Workman taking over as the group’s lead with funding from the Voicescape Community Fund and then The Access Foundation. We welcomed several new attendees from a wide range of backgrounds, including many for whom English is not a first language. Thanks to our diverse volunteer team, we have been able to offer support in multiple languages and have adapted our learning guides to ensure they are accessible for use at home. Volunteers now also include 6 week student placements organised by City College, proving a very productive intergenerational opportunity.

We have seen an increased need for help across a broad range of digital tasks, from navigating the NHS and MyDoctor apps for urgent healthcare needs to developing CVs, managing online banking and online shopping, and addressing concerns around online safety and potential scams. The café continues to respond flexibly to these evolving needs, ensuring attendees feel supported and confident in an increasingly digital world.

Storytime

Our weekly Singing, Rhyme and Storytime sessions remain enormously popular, led by Sylvia Brown. The group has been going from strength to strength with between 15 and 25 children attending regularly.

We have had many new parents and grandparents joining the group and 4 different local childminder parties are also regular attendees. Many of the local toddler groups do not allow them and they have been extremely grateful for the Storytime group to give their children the opportunity to be in a shared environment. They have been a great asset as children's familiarity with each other makes them confident singers and dancers and fantastic peer examples for the 'individual' children. I am very proud of them choosing to come.

In the last year, we have had a number of special sessions where we celebrated the multilingual nature of our community. We read books in other languages and parents and other library workers led in singing nursery songs and rhymes in different languages including Spanish, German, Czech and Yoruba.

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Talk English Classes

Our Talk English group evolved over this period, from an informal conversational cafe to taught ESOL classes led by Manchester Adult Education (MAES). The demand for the service locally is very high and each group was extremely well attended, with learners from numerous backgrounds. The sessions connect people to each other, creating a space where people from different backgrounds come together to share their skills, learn something new, enjoy new friendships, and form networks of support, increasing their resilience and wellbeing.

The ESOL class was very well attended (an average of 17 learners) who made great progress. Given the scale of the demand, MAES offered an extra 6-week ESOL and Wellbeing course on Wednesday afternoons starting in 2025.

Joy Wassell Timms also ran a Journeys writing workshop, gathering stories from the Talk English Group in April.

Arts are for Everyone

Literary Activities

Our library’s Writer in Residence, Joy Wassell-Timms, continued her range of activities and events at Burnage Library: The Reading Group, Writing Group, and Open Mic Nights.

Open Mic Nights

There were 3 Open Mic Nights during this time and all continued to be well attended, with audience numbers ranging from 25 - 35. Talented poets and writers from the Greater Manchester area regularly read and were supplemented by Writing group members who have now developed sufficient confidence to contribute.

Reading group

Numbers attending remain consistent, between 8 to 10. Books read have encompassed classics, contemporary fiction, crime and historical. Work by writers from a range of countries -Nigeria, India, US, Ireland and UK have proved popular.

Writing group

The Writing group continues to thrive with up to 10 attending each session.

Our ‘Meet the Writers’ Day in October featured adventure writer Matt Dickinson, performance poet Rose Condo, novelist Halima Khatun, and a range of open mic performances over the day. 82 people attended and we had some terrific feedback. Many stayed for the Open Mic at the end of the day, where Writing group members contributed work done over a few months on the theme of ‘Journeys’.

Children’s Saturday Art Club

We continued our monthly Children' s Saturday Art Club sessions, bringing high quality creative experiences to children aged 5-11, as part of our “Arts are for Everyone” programme supported by National Lottery Awards for All funding. These sessions were enormously popular and often oversubscribed.

Carers’ Cafe

The monthly Burnage Carers Cafe/forum, run by Manchester Carers Forum and supported by Helen Mooney and volunteers from FOBL, continues to thrive, meeting every month and welcoming new carers. With 15 - 20 members each month the meetings support, advise and signpost carers to help them in their Caring role. This year, speakers from Greater Manchester Law Centre, South Manchester

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

local care organization, first aid training, and massage therapy have supported carers by providing information and relevant services, and offering one to one follow up appointments to meet their individual needs and provide emotional support.

The carers also have opportunities, if able, to attend other activities. These include healthy walks, lunchtime music events and trips out, one recently to Liverpool, to benefit their mental health and wellbeing, and ensure they feel valued and heard

Local History Sessions

The local history group was led by Dean Kirby and supported by Southway’s Ambition for Aging funding. The group explored a range of subjects from the local and wider area, drawing on his extensive experience as a tour guide in Manchester. This year, trips were organised to Manchester Art Gallery and the Police Museum.

The group provides a welcoming and supportive atmosphere, enabling local people to research and discuss topics, as well as to explore shared memories and experiences. Many of the group’s members are older and at risk of becoming isolated, and our fortnightly sessions offer a warm and friendly social outlet for all.

Legal Aid Clinic

We host monthly sessions with Greater Manchester Law Centre, with an average of five calls or face-toface appointments a month, supporting local residents with very complex and acute needs such as eviction notices, issues with private landlords, and benefit problems. Those who’ve used the service note how helpful they’ve found the support; they enter the library bowed down with worry and leave with their head held high.

Lego Club

Lego Club led by Helen Beesley has continued to be well attended by the local community. We have a core group of regular attendees who work together on projects with children from age 8 to 12 who have no connection outside of Lego Club collaborating at each session to create brilliant Lego builds. We also have several new families who have joined us this year. The children have also taken part in wider library activities such as the Summer Reading Challenge.

Art Group

Our monthly art club led by Tom Musgrove continues its popularity, giving local people the opportunity to learn new skills, develop their confidence, and produce impressive work. Art Club has seen consistent numbers over the past year with between 7 and 10 attendees per session, most of these returning members. There is a good sense of community moving along together with our work and in life as we share a lot about our lives as that bleeds into what we make our artwork about.

We spent a number of sessions developing techniques in lino cutting with many people producing 3 or 4 different prints. The group submitted a selection of images for an Artist’s Sketchbook Exhibition that took place in the Shakespeare Garden at Platt Park last July. This was followed by a mirrored exhibition in Devon.

Recently we have been concentrating on tone with light & shade, drawing from still life in charcoal then progressing to a limited palette with our own mixed oil paint from raw pigment. We hope to hold our own exhibition at Burnage Library, showcasing the wonderful work we make in the near future.

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Craft Group

Our craft group continues to thrive, with up to 20 people attending weekly. They share their skills to help each other with sewing, alterations, knitting and crochet. Single parent fathers have joined to learn how to sew for their home and children. They are a diverse, welcoming and enthusiastic group, and a great asset to the library and community.

Garden

We hosted Ciaran from Sow the City and 4 corporate volunteers from Praetura in July, who laid turf and filled the library’s raised beds with soil and compost ordered from our NIF budget. Iain from Outer Space constructed two beds with sleepers in front of the shelter and filled them with donated soil.

Careers Workshops

Our Trustee Jenni Enobakhare brought her professional experience to Burnage Library in 2024, organising and delivering four evening sessions improving the employability of local residents. The sessions followed a structured programme, covering finding a job, CV writing, cover letter writing, and guidance on interviews.

Other Activities

The library hosted writer Kimberly Wittam’s Saturday monthly podcast book club in April 2024 as part of the Read Manchester/National Literacy trust initiative, aimed at 12-15 year olds.

Foodbank

We continued to be a drop off point for the Burnage food bank, which has seen a great increase in demand in recent years.

Festive Fair

Our Festive Fair in November, organised by our volunteers, was very well attended by approximately 200 people, raising an impressive £450 in support of library activities.

Defibrillator Installation

Thanks to the generous support of Age Friendly Burnage and Manchester City Council, funding was secured for a defibrillator which was installed outside Burnage Library in 2025.

Volunteers

Our team of over 40 volunteers bring a huge range of skills, experience and local knowledge to the library, supporting its day to day running across the week. They answer queries, support local peoples' access to computers, signposting them to information, develop and support our activities, organise and support fundraising and community events.

Volunteers receive induction and training, volunteer reviews, and attend regular lunches to share information and feed into FOBL’s design and delivery. Volunteer and Trustee skills audits identify areas for development and external training opportunities. The majority of our volunteers are from the local area and our retention of volunteers is extremely high. Many have been with us since 2013 when FOBL was established.

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Friends of Burnage Library Limited Trustees’ annual report

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FOBL recruited six new library volunteers this year, including students and local residents, to support the library service and associated programmes. We also developed new roles for volunteers which better reflect the skills we need to support our other work. These new roles include working with social media, supporting our book sales, garden volunteers, and events volunteers. Our work with City College Manchester now provides student volunteers for our Digital Cafe. We recognise further work is required, and a wider volunteer recruitment programme was started in the summer of 2025.

Governance and Organisational Growth

In this year Friends of Burnage Library:

Financial review

Friends of Burnage Library relies on charitable donations and grants for its income. During the year key sources of income included:

The charity’s expenses are principally freelance sessional workers and a freelance development worker, who helps to organise events and manage the growing team of volunteers. This freelance support will continue to be vital to building the capacity of the charity, in order to both provide an excellent service for the public and a quality experience for our volunteers.

We use an online accounting system (QuickBooks) and an accountant helps to ensure all transactions are correctly recorded, with regular management accounts produced for the board. An annual budget is set and reviewed for the year ahead.

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Overall, the Trustees were satisfied with the performance of the charity during the 24/25 financial year. Unrestricted income totalled £33,098 (2024: £33,044). There was unrestricted expenditure of £32,056 (2024: £31,980) with expenditure mainly on sessional workers to deliver the library’s activities. Restricted income totalled £25,801 (2024: £35,262) and total restricted expenditure totalled £26,154 (2024: £25,143).

At the end of the year the charity has unrestricted funds of £27,935 (2024: £22,720) and restricted funds of £23,691 (2024: £28,217). The trustees are satisfied that the current operational activities of the library will continue to generate income to cover expenditure and maintain a surplus position on unrestricted funds.

The Our Manchester funding program is set to run until April 2026, providing essential support for the continued operation of the library. In anticipation of the program's conclusion, a new funding application has been submitted to Our Manchester for consideration, seeking funding to sustain our services from April 2026 onwards. In the event that this application is unsuccessful, the trustees will conduct a thorough review of the library's future operations and strategic plans to ensure continued service delivery and sustainability.

The Trustees are confident that they charity has sufficient income to continue to meet its objectives in the year to 31 March 2026.

Principal funding sources, and how funding has supported key objectives

Manchester City Council “Our Manchester” funding. Southway Housing Trust – towards running costs of the building. Donations from Room Hire - towards general running costs.

Funding Awarded

We are particularly grateful for the ongoing support from Manchester Library Service and funding from Southway Housing Trust without which we would not be able to continue.

Reserves policy

Friends of Burnage Library Limited seeks to build up unrestricted reserves to cover: - our contractual obligations to our suppliers, clients, and funders; legal requirements as specified by HMRC, Companies House and the Charity Commission. In addition, three months’ worth of fixed running cost to allow time for the organisation to complete its contractual obligations and plan an orderly closure or find alternative sources of funding, should it be necessary. The trustees believe that £15,000 adequately reflects three month running costs and are pleased to report that current unrestricted reserves exceed this. Reserves are being carefully managed and reinvested into the library to improve facilities and bring further benefit to the community.

The reserves are used to cover cash flow fluctuations. They can also be used to cover short term gaps in funding; to progress with grant-funded projects which require a funding match, before the match has been secured; towards fundraising; for training and other expenses designed to improve the effectiveness of the organisation.

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Friends of Burnage Library Limited Trustees’ annual report

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This policy is reviewed annually. The amount is calculated annually and when there are major changes, such as changes in the staffing levels and the taking on of additional leases.

Investment policy

The charity holds no funds that can be invested for any long period of time. If in future assets are built up above our level of reserves these will be held in interest earning accounts, and the board will annually review its investments to earn the best possible rate of interest.

Plans for the future

Friends of Burnage Library will continue to provide an accessible library. Activity and Information Hub for all local people run by volunteers. We will further develop activities and projects which seek to support young children, older people, socially isolated people and those seeking skills to return to work.

Structure, governance and management

Organisational structure

The Chairperson leads the Board and has a close working relationship with freelance staff members. Members of the board take on key roles in relation to the supervision of volunteers and running of the charity.

The Treasurer has a close supervision of the day to day running of the finances of the Charity.

Governing document

The charitable company is controlled via its Memorandum and Articles of Association. Board members of the company are volunteer directors of the company and trustees of the charity. The number of members must be a minimum of three.

An AGM is held by the company and the Board of Trustees meets at least six times per year. The board is responsible for policy and overseeing the strategic direction of the Charity. It ensures charity documents and key policies are reviewed on a regular basis.

Recruitment and appointment of Trustees

Trustees are recruited from a number of sources, including personal recommendation, volunteers with the charity, and via advisory bodies such as MACC.

The Board has defined the skill profiles required for its make up and seeks people with the necessary background experience. The Board actively seeks to establish a diversity of backgrounds and experience of its members.

Prospective Trustees are invited to meet the board to find out more about the charity. They are subsequently asked to observe a Board meeting, and co-opted by the board, or appointed during an AGM. They are made aware of their responsibilities as directors and trustees.

Induction and training of trustees

New trustees are given information about Friends of Burnage Library, its policies and procedure and the roles and responsibilities of trustees. They are invited to attend training courses relevant to their roles.

Company status

The organisation is a charitable company limited by guarantee, incorporated on 24th February 2014 and registered as a charity on 9th October 2014.

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Friends of Burnage Library Limited Trustees’ annual report

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The company was established under a memorandum of association which established the objects and powers of the charitable company and is governed under its articles of association.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2025 was 7 (2024:7). The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity.

All trustees give their time voluntarily and receive no benefits from the charity.

Related parties and relationships with other organisations

The charity operates independently and there are no related party transactions. Board members and their immediate relatives have no contractual relationships, other than at arm’s length, with any suppliers or fund providers.

Risk management

The Charity has undertaken a comprehensive Risk Assessment and established a policy of regular checking of all the activities of the Charity for risk. A comprehensive Risk Assessment is undertaken annually with regular monthly checks made and reported to the Board. Policies and procedures are reviewed regularly. Insurance is in place to cover all liabilities.

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Friends of Burnage Library Limited Trustees’ annual report

for the year ended 31 March 2025

Statement of responsibilities of the trustees

The trustees (who are also directors of Friends of Burnage Library Limited for the purposes of company law) are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:

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

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

The trustees’ annual report has been approved by the trustees on 19 December 2025 and signed on their behalf by

John McCrory Karen Pudner Chair of Trustees Treasurer

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Independent examiner’s report

to the members of

Friends of Burnage Library Limited

I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 14 to 27.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with 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 the 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: to keep accounting records in accordance with section 130 of the Charities Act; and to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

  2. have not been met; or

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

Yaaral Elhstt

Hannah Elliott FCA Alker Elliott Accountants Limited 29 Greylag Crescent Worsley Manchester M28 7AB

19 / 12 / 2025

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Friends of Burnage Library Ltd

Statement of Financial Activities including Income and Expenditure account for the year ended 31 March 2025

Note
Income from:
Donations and legacies
3
Charitable activities
4
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
7
Transfer between funds
Net movement in funds for the year
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Net income/(expenditure) for the year
Other trading activities
Unrestricted
funds

£
31,857
885
356
33,098
32,056
32,056
1,042
4,173
5,215
22,720
27,935
Restricted
funds
£
-
25,801
-
25,801
26,154
26,154
(353)
(4,173)
(4,526)
28,217
23,691
Total funds
2025
£
31,857
26,686
356
58,899
58,210
58,210
689
-
689
50,937
51,626
Unrestricted
funds
£
31,835
1,000
209
33,044
31,980
31,980
1,064
(80)
984
21,736
22,720
Restricted
funds
£
-
35,262
-
35,262
25,143
25,143
10,119
80
10,199
18,018
28,217
Total funds
2024
£
31,835
36,262
209
68,306
57,123
57,123
11,183
-
11,183
39,754
50,937

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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Friends of Burnage Library Ltd Company number 8909086

Balance sheet as at 31 March 2025

Note 2025 2024
£ £ £ £
Fixed assets
Tangible assets 11 3,924 -
Total fixed assets 3,924 -
Current assets
Debtors 12 160 1,498
Cash at bank and in hand 13 48,032 49,929
Total current assets 48,192 51,427
Liabilities
Creditors: amounts falling
due in less than one year 14 (490) (490)
Net current assets 47,702 50,937
Total assets less current liabilities 51,626 50,937
Net assets 51,626 50,937
The funds of the charity:
Restricted income funds 15 23,691 28,217
Unrestricted income funds 16 27,935 22,720
Total charity funds 51,626 50,937

For theyear in question, the company was entitled to exemption from an audit under section 477 of theCompanies Act 2006 relating to small companies.

Directors' responsibilities:

These accounts are prepared in accordance with thespecial provisions of part 15 of the Companies Act 2006 relating to small companies and constitutetheannualaccounts required by theCompanies Act 2006 and are for circulation to members of the company.

The notes on pages 16 to 27 form part of these accounts.

Approved by the trustees on 19 December 2025 and signed on their behalf by:

John McCory (Trustee)

Karen Pudner (Treasurer)

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025

1 Accounting policies

Theprincipal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicablein theUK and Republic of Ireland (FRS 102) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Friends of BurnageLibrary Ltd meets thedefinition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in therelevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Judgments and estimates

Thetrustees haveestimated therunning costs of theLibrary building to beequivalent to a valueof £30,000 based on prior year calculations provided by theproperty owner. A donation and corresponding expenditure has been recognised for this amount.

Thetrustees do not consider that thereareany sources of estimation uncertainty at thereporting datethat havea significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

c Preparation of the accounts on a going concern basis

Thetrustees consider that thereareno materialuncertainties about thecharitablecompany's ability to continueas a going concern.

The charity therefore continues to adopt the going concern basis in preparing its financial statements.

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

d Income

Income is recognised when the charity has entitlement to thefunds, any performance conditions attached to the item(s) of income havebeen met, it is probable that the incomewill bereceived and the amount can bemeasured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advanceof a provision of a specified service is deferred untilthe criteria for incomerecognition are met.

e Donated services and facilities

Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the useby thecharity of the item is probableand that economic benefit can bemeasured reliably. In accordancewith the Charities SORP (FRS 102), general volunteer time is not recognised; refer to the trustees’ annual report for more information about their contribution.

On receipt, donated professionalservices and donated facilities arerecognised on thebasis of thevalueof the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on theopen market; a corresponding amount is then recognised in expenditure in the period of receipt.

f Interest receivable

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.

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

g Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

h Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

i Operating leases

Operating leases areleases in which the titleto theassets, and the risks and rewards of ownership, remain with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

j Tangible fixed assets

Individual fixed assets costing £250 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis as follows:

Computer equipment 33%
Office fixtures and equipment 33%

k Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

l Cash at bank and in hand

Cash at bank and cash 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.

m Creditors and provisions

Creditors and provisions arerecognised where thecharity 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 arenormally recognised at their settlement amount after allowing for any trade discounts due.

n Financial instruments

The charity only has financial assets and financialliabilities 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2 Legal status of the charity

Thecharity is a company limited by guaranteeregistered in England and Wales and has no sharecapital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

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4 3
Total Room Hire Forever Manchester Southway - Defib Access Foundation Awards for All Our Manchester Southway Digital Café Manchester City Council Grants Income from charitable activities Total Southway Housing Trust - in kind Donations Income from donations and legacies
885 885 - - - - - - - £ Unrestricted 31,857 30,000 1,857 £ Unrestricted
25,801 - - 2,381 4,520 - 18,300 - 600 £ Restricted - - - £ Restricted
26,686 885 - 2,381 4,520 - 18,300 - 600 £ Total 2025 31,857 30,000 1,857 £ Total 2025
1,000 1,000 - - - - - - - £ Unrestricted 31,835 30,000 1,835 £ Unrestricted
35,262 - 984 2,160 - 8,880 18,300 2,178 2,760 £ Restricted - - - £ Restricted
36,262 1,000 984 2,160 - 8,880 18,300 2,178 2,760 £ Total 2024 31,835 30,000 1,835 £ Total 2024
5
Sale of books and other items Income from other trading activities
356 356 £ Unrestricted
£ Restricted
- -
356 356 £ Total 2025
209 209 £ Unrestricted
£ Restricted
- -
209 209 £ Total 2024

Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

6 Analysis of expenditure on charitable activities

Building running costs
Charitable activities
Freelancers
Repairs
Office Expenses
Professional fees
Sundry expenses
Bad Debt write off
Bank charges
Travel and mileage
Volunteer expenses
Depreciation
Support costs
Governance costs
Restricted expenditure
Unrestricted expenditure
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Independent examiner's fee
Total 2025
£
30,000
-
24,365
-
57
-
2,098
-
67
308
-
505
570
240
58,210
26,154
32,056
58,210
2025
£
240
Total 2024
£
30,000
-
23,760
-
252
-
1,743
600
72
18
-
-
438
240
57,123
25,143
31,980
57,123
2024
£
240

7 Net income/(expenditure) for the year

8 Staff costs

No employees has employee benefits in excess of £60,000 (2024: Nil).

The average number of staff employed during the period was nil (2024: nil).

The average full time equivalent number of staff employed during the period was nil (2024: nil).

The key management personnel of the charity comprise the trustees. The total employee benefits of the key management personnel of the charity were £nil (2024: £nil).

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

9 Trustee remuneration and expenses, and related party transactions

Neither the management committee nor any persons connected with them received any remuneration or reimbursed expenses during the year (2024: Nil).

No members of the management committee received travel and subsistence expenses during the year (2024:£nil).

Aggregate donations from related parties were £nil (2024: £nil).

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

No trusteeor other person related to thecharity had any personalinterest in any contract or transaction entered into by the charity, including guarantees, during the year (2024: nil).

10 Corporation tax

Thecharity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of theCorporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

11 Fixed assets: tangible assets

Cost
Additions in the year
Depreciation
Charge for the year
Net book value
At 31 March 2024
At 31 March 2025
At 1 April 2024
At 31 March 2025
At 31 March 2025
At 1 April 2024
Computer
equipment
£
3,136
-
3,136
3,136
-
3,136
-
-
Fixtures and
Equipment
£
2,269
4,429
6,698
2,269
505
2,774
3,924
-
£
5,405
4,429
Total
9,834
5,405
505
5,910
3,924
-

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

12 Debtors

Trade debtors
13
Cash at bank and in hand
Cash at bank and on hand
14
Creditors: amounts falling due within one year
Other creditors and accruals
2025
£
160
160
2025
£
48,032
48,032
2025
£
490
490
2024
£
1,498
1,498
2024
£
49,929
49,929
2024
£
490
490

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

15 Analysis of movements in restricted funds

Forever Manchester
Southway - Defib
Total
Comparative period
Forever Manchester
Total
Burnage History Group
Manchester City
Council
Digital Café
Burnage History Group
Awards for All
Our Manchester
Our Manchester
Manchester City
Council NIF Grants
Awards for All
Digital Café
Balance at 1
April 2024
£
-
16,103
984
-
1,501
7,901
1,728
28,217
Balance at 1
April 2023
£
2,449
15,569
-
-
-
-
18,018
Income
£
600
18,300
-
2,381
-
-
4,520
25,801
Income
£
2,760
18,300
984
2,160
8,880
2,178
35,262
Expenditure
£
-
(16,230)
-
-
(1,587)
(4,265)
(4,072)
(26,154)
Expenditure
£
(5,289)
(17,766)
-
(659)
(979)
(450)
(25,143)
Transfers
£
(600)
-
-
(2,381)
86
-
(1,278)
(4,173)
Transfers
£
80
-
-
-
-
-
80
Balance at 31
March 2025
£
-
18,173
984
-
-
3,636
898
23,691
Balance at
31 March
2024
£
-
16,103
984
1,501
7,901
1,728
28,217

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

Name of restricted fund Description, nature and purposes of the fund

Manchester City Council

Funding to assist with purchase of Defib

Build our capacity to connect people in Burnage to information, to each other and to opportunities.

Our Manchester and to opportunities. Forever Manchester Funding to provide digitial outreach sessions. Southway - Defib Funding to assist with purchase of Defib Burnage History Group Funding from Southway towards local history group. Awards for All Arts for Everyone project Digital Café Funding to support the weekly drop in sessions to increase digital literacy Manchester City Council NIF Grants Towards digital outreach activites and 10th Anniversary celebration costs

16 Analysis of movement in unrestricted funds

Comparative period
Designated fixed
Designated fixed assets
General fund
General fund
Balance at 1
April 2024
£
22,720
-
22,720
Balance at 1
April 2023
£
21,736
-
21,736
Income
£
33,098
-
33,098
Income
£
33,044
-
33,044
Expenditure
£
(31,551)
(505)
(32,056)
Expenditure
£
(31,980)
-
(31,980)
Transfers
£
(256)
4,429
4,173
Transfers
£
(80)
-
(80)
As at 31
March 2025
£
24,011
3,924
27,935
As at 31
March 2024
£
22,720
-
22,720

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Friends of Burnage Library Ltd

Notes to the accounts for the year ended 31 March 2025 (continued)

Name of unrestricted fund Description, nature and purposes of the fund

General fund The free reserves after allowing for all designated funds

Designated fixed assets Funds received for purchase of specific assets

17 Analysis of net assets between funds

Tangible fixed assets
Net current assets/(liabilities)
Total
Comparative period
Tangible fixed assets
Net current assets/(liabilities)
Total
General
fund
£
-
24,011
24,011
General
fund
£
-
22,720
22,720
Designated
funds
£
3,924
-
3,924
Designated
funds
£
-
-
-
Restricted
funds
£
-
23,691
23,691
Restricted
funds
£
-
28,217
28,217
Total 2025
£
3,924
47,702
51,626
Total 2024
£
-
50,937
50,937

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