Charity Commission number: 1163827
LEVENSHULME GOOD NEIGHBOURS CIO TRUSTEES REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025
Levenshulme Good Neighbours CIO Contents
| Page | |
|---|---|
| Trustees Annual Report | 1 - 9 |
| Independent Examiner's Report | 10 |
| Statement of Financial Activities | 11 |
| Balance Sheet | 12 |
| Statement of Cash Flows | 13 |
| Notes to the Financial Statements | 14 to 28 |
Levenshulme Good Neighbours CIO
Report of the trustees for the year ended 30[th] September 2025
The trustees present their annual report and financial statements of the charity for the year ended 30[th] September 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and 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 published (FRS 102) (effective 1 January 2019).
Reference and administrative information
Charity Name: Levenshulme Good Neighbours. Charity Number: 1163827
Trustees (up to the date of signing the accounts) Louise Such Chair of Trustees Michelle Griffiths (resigned May 2025) Murtaza Jawed (resigned May 2025) Grantley Vernon Fatiha Bougrassa
Principal Office
Inspire Centre 747 Stockport Road Manchester M19 3AR
Independent Examiners
Hilton Jones Chartered Certified Accountants Hollinwood Business Centre Albert Street Oldham OL8 3QL
Bankers
Co-Operative Bank 1 Balloon Street Manchester
Structure, governance and management
The Charity is a registered charitable incorporated organisation and is constituted under a trust deed dated 5[th] October 2015.
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Levenshulme Good Neighbours CIO
Objectives and activities
Levenshulme Good Neighbours (LGN, CIO 1163837) is an award-winning Befriending Charity operating from Inspire Community Centre, 747 Stockport Road, as a Befriending Charity that aims to alleviate the risks and harm of loneliness and social isolation experienced by over-55s in the M19 (and sometimes M12, and M18) area. We are in our 13[th] consecutive year of running.
Our primary aim is to aid and support referrals we receive from Age UK, NHS, locals, and partner organisation to live more independent and fulfilled lives. We provide our service primarily through the means of social prescribing companionship or befriending matches which can cover many areas of requirements such as helping with shopping, monitored and supervised weekly home visits, accompaniment to public venues, wheeling around to community organisations, and signposting to Health and Social Care statutory services.
Through our volunteer befriending service (that qualifies as non-medicinal social prescription intervention), monthly Sunday lunches, weekly slow-moving exercise classes, and household support grants to recipients at risk of “heat or eat,” (during the winter seasons), we have managed to make an impact in the lives of more than 100 service users, carers, next of kins and many more locals.
2025 saw us solidify our footprint in Gorton, with our slow-moving exercise which provides physical and social benefits. Align ourselves with local councillors to explore the prospects of greenspace activities that are age-friendly focused but open to families, work alongside with the local council to deliver hardship grants to households who were struggling financially.
Increase our knowledge in advocacy for entitlements such as Personal Independent Payments. Vote in new trustees with backgrounds in the NHS, and Urban Geography and Planning who joined us to make a difference in tackling social isolation amongst older people.
A review of our achievements and performance: How our activities delivered public benefit:
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Ran the 3rd of our six series of National Older People Day (with more than 40 attendees) in memory of our ex-service user John Saunders. Working in conjunction with our partner organisation Inspired Taskforce, we had something for everyone, health screening, information workshops, NHS checks, and entertainment (The theme for the year was: Age Without Limits)
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Facilitated more than 800 visits to housebound and older people in the M19 (and M12, M18) postal area. This included hospital visits, substituting for patient transport
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We embedded our board meeting with “Trustee Week 2025” recognising the importance and contributions our board members make and circulated this on our social media during the year
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Provided accompaniment to hospitals, GP surgeries, and A&E, resulting in almost 2200 hours of volunteer befriending
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We ran 12 warm space hub communal luncheons as a destination point for those who are more mobile
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Continued to connect older people online in a safe manner. Handled more than 100+ enquiries for befriending, signposting, day centres, volunteers, healthy meals, pantry services, etc.
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Rolled out Emergency First Aid Training to more than 10 volunteers, including Tai Chi practitioners who would later launch and develop our Gorton Library based weekly exercise class
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In the last 12 months, our coverage has spanned over 4 Sheltered complexes, managed by Westpoint, Great Places, One Manchester, Anchor Housing (Some contain more than 23 residents), liaising with the wardens of these complexes. For example, for furniture provision from Highway Hope Mathew’s lane to a new resident at Pullman Close (Great Places) in need of a dining table and chairs
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We have made a difference with local partner organisations to many service users, especially to our service users at One Manchester, Deepcar Street, where our befrienders acted as liaisons between the mental health outreach team, the GP’s, and social workers for the betterment of one of the residents who almost lost his life at a hospital stint last year
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We remain wedded to raise awareness of Talking Therapies, especially to the male cohort of our service users.
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Our healthy eating programme with the Inspired Taskforce for the last 12 months has seen an increase in numbers month on month. Our volunteers help to alleviate the burden on the Inspire staff and give their time to make the attendees feel more comfortable
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Councillor Dzidra was very impressed by our services in 2025 said this of LGN:
“As one of elected councillors for Levenshulme, I am proud to support the vital work of Levenshulme Good Neighbours. This long-standing local organisation makes an immeasurable difference to the lives of some of the most vulnerable members of our community – particularly older residents and those who may otherwise feel isolated or struggle with everyday tasks. The charity’s volunteers provide more than just practical help.
Whether it’s accompanying someone to a medical appointment, supporting them with shopping, or simply offering a listening ear and a friendly chat, Levenshulme Good Neighbours ensures that no one in our neighbourhood is left feeling forgotten or alone. At its heart, this work is about dignity, connection and compassion. By helping people to stay independent and socially engaged, the organisation not only improves individual wellbeing but also strengthens the fabric of our whole community.”
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- Our volunteer befrienders have helped service users understand the phraseology of the letters of appointments given by the NHS, enabling them to make better patient choices through understanding their options at hand. And offering to accompany our service users to appointments when needed.
Befriending in M19, M18, And M12 In the Year 24/25
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Befriending in 2025 was not as straightforward as we anticipated. It is vitally important for a small-sized local charity like ours to know our strengths and weaknesses. Where we can lead, and where and when to sign post or collaborate with other organisations with similar but distinct specialisms to meet the needs of the referrals we receive.
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In 2025, we found a flurry of referrals who lived with their primary carers, and the other way around. On face value, the prospect is benign except, our volunteers found it challenging to alleviate the primary carer's 24/7 care of their partner. For example, an NHS Community Navigator would refer a housebound referral to use to arrange weekly home visits, to alleviate from supervisory duties for some hours a week. The aim would be that the primary carer could go to Bingo at Bell Vue, or any of the local housing schemes, or shopping. In turn hospital visits, communication glitches, and timing issues didn’t make this an ideal arrangement. Hence LGN has scaled back on taking on service users with live-in primary carers. We have learned from past cases that this isn’t a win-win situation for the primary carer, the volunteer, though the referral is always polite and thankful for our visits.
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However, on the optimal side we have been approached by Manchester Community Central and the Gaddum organisation to operate as a stakeholder to steer the information, guidance and direction of the Befriending Manchester Forum. As a stakeholder organisation, we aim to provide insights into our learned experience of the definition of “befriending,” what it is, and what it isn’t, as well as share the efficacy of the referral process, and highlight where gaps of provision exist between Voluntary and Community Organisations and statutory bodies. This should pose as an excellent opportunity for LGN to put its 13 years of experience into positive use
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Feedback from a service user includes one from one of our new Service User M Norris who said: “it is very rare these days for someone timeout for him; that kind of kindness doesn't come about often. Sadie is absolutely gorgeous as a person."
Performance, and Communal Events in The Year 24/25
- We continue to join up with Levenshulme Volunteer Network members through the Lev Vol platform to deliver a joined-up offering of 1) various entertainment activities such as the Tai Chi sessions, 2) age-friendly local radio programmes, 3) signposting of mobile service users to writing, and craft workshops, 4) signposting and provision of volunteer befrienders to day trips, 5) our one-to-one befriending, peer-to-peer befriending, public-space befriending (as
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opposed to home-based), 6) weekly shopping, and ad-hoc patient transport, 7) tutorials on IT equipment, 8) signposting to choir groups with network partner Inspire Foundation 9) safe IT and digital usage sessions and 10) advocacy for service users who were struggling with the risks of their social welfare entitlement being stripped from them.
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LGN continues to provide feedback to the digital inclusion team on case studies and findings as to the extent to which the tech and device rollouts are for people who are digitally excluded and are older socially isolated, and over 70 years of age. LGN has this captured in both narrative and survey formats.
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We provide compatible befriending companions who can improve mental health by emotional engagement, introducing new skills, cultivating alternative healthy weekly routines, help with shopping, walking support, and encouraging beneficiaries prone to hazardous falls by encouraging them to do their physio exercises. In order that our beneficiaries may have more social meetings and accompaniment to public spaces and communal venues where peers can be met, and social bonds with others experiencing isolation and loneliness may be created to combat the adverse effects of housebound isolation. In short, so that our beneficiaries may live more independent and fulfilling lives.
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The services we deliver meet the emotional and practical needs of referrals that are sent to us by District Nurses, GPs (like Levenshulme Health Centre), Age UK, Macmillan Nurses (for those who are terminal), concerned neighbours, next of kin, and sometimes self-referrals.
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We have found in most cases that falls at home or in public, bereavement, cognitive decline (co-morbidity), and mental conditions are the reasons for social isolation and loneliness amongst this group.
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Feedback from our Slow-Moving Exercise Classes include:
“Fantastic! A great all round workout. Extremely good for flexibility, strength building and selfdefence, all included in one session. George is a first-class master/instructor and his assistants are helpful, friendly and also very competent. A great asset to the Hub and the community.”
The same participant gave a 5/5 score for feeling wellbeing improved after the session, and a 5/5 score for feeling more socially connected after the session.
- The Neighbourhood Engagement Delivery Officer was very pleased with LGN’s community activity: “I can confirm that your booking has been extended until September 2026. Thank you for all the hard work you put into teaching Tai Chi. We have received only positive feedback from our customers.”
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Levenshulme Good Neighbours CIO
Financial review
The long-term fundraising strategy of Levenshulme Good Neighbours has seen the organisation celebrate its 13th consecutive year. This year, we further aligned with local community groups such as Inspired Taskforce, St Mary’s Church, and Highway Hope Levenshulme, Arcadia Leisure Centre and Library, Gorton Library and the associated Good Neighbours groups in South Manchester towards the joint goals of improving the lives of older and socially isolated lonely people. We continue to diffuse the negative impact from the pandemic into new opportunities to consolidate our mission for older people in M19.
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a) Last year we were making tracks with our relatively new portal for donations via the website Just Giving. Since then, we received one of the highest single donations just before Christmas which amounted to more than £200, for which we are ever so appreciative
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b) The Garfield Weston Foundation has also been very supportive and instrumental to aid our financial sustainability plans, core costs, and matched funding this accounting period by pledging up to £3,000 to the charity per year for two years
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c) LGN has had the honour and privilege to be entrusted by Manchester Community Central and the local council to allocate household hardship grants to service users with an acute need for financial assistance. At £200 per household, the feedback was very warming, and the interest was high, for one service user it meant a healthy supply of Wiltshire Farm Foods, for another electric bills for more than a month
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d) LGN is grateful to Our Manchester Funding Team (Manchester City Council) for the funding amount of £13,500 in the form of Supporting Communities Fund since 2023. This fund will reach maturity by the end of the next year of accounts. In the meantime, it has been crucial to meet the operational expenses of the charity so that LGN could provide outcomes in the areas of reducing critical falls amongst the aged, increasing usage of more warm spaces (hopefully reducing energy bills in tow), engaging more with the BAME community, alleviating social isolation, and loneliness amongst our service users with our Befriending Programme by 75%
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e) A quote from Supporting Communities Fund Team member Laura: “Great case studies which really bring your impact to life. Great newsletter! Thank you for collecting and providing demographic data. Great progress against outcomes and indicators recorded thoroughly. An incredible number of volunteer hours with 29 volunteers.”
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f) The Albert Hunt Trust continues to support our cause and aim in the community, having supported us in times past. Their support has been a lifeline for the charity and as such helped meet our financial sustainability aims for the year ahead.
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g) Our successful funding strategy which saw us awarded grants from the National Lottery (£20,000), for our befriending project, gardening services, boosting the mental health of older service users in the area and providing an overall hands-on social prescription package as an intervention to those who are housebound (or residing in Independent Living Schemes), with
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little no links or access to public services or community centres. With the National Lottery funds, we were able to train our staff members with emergency first aid training at work, recruit a new fleet of multi-lingual volunteers, and continue to meet the needs of patients in the M19 area who have recently been released from hospital but have low mobility or confidence to use their limbs, get some exercise or desire to go out for fresh air.
- h) Finally, we were so delighted to have utilised the 3[rd] out of the sixth instalment of the legacy donation given to LGN by its former chairman John Saunders, whose executors bequeathed the charity with £6,000 to use on activities and trips to make older people’s lives more fun. Our health intervention meetup, health screening, community practitioner talks, stalls, and volunteer activities made the last National Older People’s Day we funded most memorable.
Our Financial Strategy for the Next 12 Months Includes:
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Building on the successes from the previous year to ensure that staff salaries are not only commensurate with horizontal workers at similar organisations but also in line with the rise of the Living Wage, the cost of living, and inflation. Thus, LGN will dig deeper and continually subscribe to the Living Wage Foundation accreditation to this end, our profile and visibility. Aiming to inspire other Voluntary and Community orgs to do the same
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Generating an additional structural fund to ensure the long-term financial sustainability of the charity as we move towards the latter part of the decade. This would be a result from recruiting a Marketing/Fundraising administrator to freshen things up looking to the future as there are new models and new ways to aid and support the charity’s resources
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Aligning ourselves with Neighbourhood Investment Funds for Age-friendly, and open to the community activities such as Pitch and Putt in the local Greenbank Park
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Keeping our ears to the ground if the prospect of a direct-to-referral fund such as Household Support Fund becomes rebranded and available for charities like us to aid the local government to allocate these funds to over 55’s that are most in need just as successfully bridged the gap last year.
Investment powers & policy
The trustees, having regard to the liquidity requirements of operating the charity, will keep available funds in an interest-bearing deposit account.
Risk management
The trustees have conducted a review of the major risks to which the charity is exposed, and system have been established to mitigate those risks.
Reserves policy and going concern
The balance held in unrestricted reserves at 30[th] September 2025 was £42,304 all of which are free reserves after allowing for funds tied up in tangible fixed assets.
The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately three months of unrestricted expenditure. The trustees consider that this level will
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provide sufficient funds to respond to applications for grants and ensure that support and governance costs are covered.
Future plans
In the next 12 months, LGN plans on undertaking the following:
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To align more with the council's strategy to meet the needs of people in neighbourhoods like M19 who are affected by social isolation and loneliness, thus classed as a priority group from the list of priorities in the local government strategy based on these determinants of healthy communal living missing in their lives.
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To launch an age-friendly weekly outdoor activity in the form of eco-friendly "Pitch and Putt." Such plans will build on communal assets such as green spaces/parks to tap into the dormant putter in the older residents of the area, as well as serve as a platform to bring strangers together for communal bonding, friendship, socialisation and kid friendly play time. Such plans would aim to cultivate a space to foster four of the five mental health pillars: "learn something new," "make a connection," "do a physical activity," and to" give something back," to boost the participants' wellbeing.
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To continue to build on the foundations of the lovely partnership with Inspired Taskforce and support a Sunday lunch get together every month, with themes included for special seasons To work closely with the organisation, Gaddum for the Manchester-wide Befriending Forum which hopes to understand, shape and formulate a more robust befriending services offered in Manchester. We aim to support Gaddum in a knowledge transfer sense. As well as enabling our service users to shape the Befriending Forum by interviews where lived experience is shared, which can feedback to commissioners of said organisation alongside other befriending groups and lead the way for clarity of provision, signposting and coverage in Manchester
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To expand our offer of slow-moving exercise (Tai Chi) in the nearby postcode M18 at the Gorton Library, with an additional class. Currently we offer 73 hours all year (1.5 hrs per week), but we aim to meet the demand from pure beginners from different cultures and backgrounds that are keen to get the social (meet new people who are interested in some healthy play, and constructive exercise), and physical benefits (joints support, better endurance, breathing techniques, blood circulation, etc.) Multi-ethnic inclusivity would be a key determinant of the success of this activity as well as the numbers of participants. Most important is the growth and development of the participants, which they can take away, practice at home, and help sustain their muscle, and joints for the future
Appointment of trustees
New trustees are appointed by existing trustees and serve for three years after which they may put themselves forward for re-appointment. The Trust Deed provides for a minimum of three trustees, to a maximum of twelve trustees, with no more than three trustees due for re-appointment in any one year.
At the quarterly trustee meetings, the trustees agree the broad strategy and areas of activity for the Charity, including investment, reserves and risk management policies and performance. The day-today administration of the Charity is delegated to the Levenshulme Good Neighbours’ Coordinator.
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Trustee induction and training
The CIO trains and inducts trustees via a system of mentoring and internal training.
Trustees’ responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
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Select suitable accounting principles and then apply them consistently;
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Observe the methods and principles in the applicable Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
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Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 8[th] May 2026 and signed on their behalf by:
Louise Such CHAIR OF TRUSTEES
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Levenshulme Good Neighbours CIO Independent Examiner's Report For The Year Ended 30 September 2025
I report on the accounts of the company for the year ended 30 September 2025, which have are set out on pages 11 to 28.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity is preparing accrued accounts and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
It is my responsibility to:
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l examine the accounts under section 145 of the 2011 Act;
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l follow the procedures laid down in general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and
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l to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison ofthe accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a "true and fair view" and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(1) which gives me reasonable cause to believe that in any material respect the requirements
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l to keep accounting records in accordance with section 130 of the 2011 Act; and
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l to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act, have not been met; or
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(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
JM Hilton-Jones 08 May 2026 Hilton Jones Ltd Hollinwood Business Centre Albert Street Oldham OL8 3QL
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Levenshulme Good Neighbours CIO Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 September 2025
----- Start of picture text -----
Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
INCOME FROM
Donations and legacies 3 4,288 - 4,288 2,055
Charitable activities 4 9,200 35,806 45,006 38,000
Investment income 116 - 116 112
TOTAL INCOME 13,604 35,806 49,410 40,167
EXPENDITURE ON
Raising funds 7 - 70 70 263
Charitable activities 7 4,722 33,441 38,163 36,568
TOTAL EXPENDITURE 4,722 33,511 38,233 36,831
NET INCOME/(EXPENDITURE) 8,882 2,295 11,177 3,336
NET MOVEMENT IN FUNDS 8,882 2,295 11,177 3,336
RECONCILIATION OF FUNDS
Total funds brought forward 15 33,422 9,250 42,672 39,336
TOTAL FUNDS CARRIED FORWARD 15 42,304 11,545 53,849 42,672
----- End of picture text -----
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 14 to 28 form part of these accounts.
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Levenshulme Good Neighbours CIO Balance Sheet As At 30 September 2025
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Unrestricted Restricted
Funds Funds 2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible assets 11 - - - -
- - - -
CURRENT ASSETS
Debtors 12 - - - 1,167
Cash at bank and in hand 43,338 11,545 54,883 42,250
43,338 11,545 54,883 43,417
Creditors: Amounts falling due within 13 1,034 - 1,034 745
one year
NET CURRENT ASSETS 42,304 11,545 53,849 42,672
TOTAL ASSETS LESS CURRENT LIABILITIES 42,304 11,545 53,849 42,672
NET ASSETS 42,304 11,545 53,849 42,672
THE FUNDS OF THE CHARITY
Restricted income funds 15 - 11,545 11,545 9,250
Unrestricted income funds 15 42,304 - 42,304 33,422
TOTAL CHARITY FUNDS 42,304 11,545 53,849 42,672
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Approved by the trustees on 08 May 2026
Louise Such - Chair
Grantley Ludlow - Trustee
The notes on pages 14 to 28 form part of these accounts.
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Levenshulme Good Neighbours CIO Statement of Cash Flows For The Year Ended 30 September 2025
RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES
| Net movement in funds Deduct investment income Decrease/(increase) in debtors Increase/(decrease) in creditors NET CASH USED IN OPERATING ACTIVITIES CASH FLOWS FROM INVESTMENT ACTIVITIES: Interest NET CASH PROVIDED BY INVESTING ACTIVITIES CASH AND CASH EQUIVALENTS BROUGHT FORWARD CASH AND CASH EQUIVALENTS CARRIED FORWARD INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS DURING THE YEAR |
2025 2024 £ £ 11,177 3,336 (116) (112) 1,167 (1,039) 289 10 12,517 2,195 116 112 116 112 12,633 2,307 42,250 39,943 54,883 42,250 |
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
1 Accounting Policies
1.1 Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), effective 1st January 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) The charity constitutes a public benefit entity as defined by FRS 102.
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
1.2 Funds structure
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 2 restricted funds.
Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose. Further details of each fund are disclosed in note 15.
1.3 Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
1.4 Expenditure Recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note 1.6.
1.5 Irrecoverable VAT
Irrecoverable VAT is charged against the expenditure heading for which it was incurred.
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
1.6 Allocation of support and governance costs
Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.
Governance costs and support costs relating to charitable activities have been apportioned based on type of expense. The allocation of support and governance costs is analysed in note 8.
1.7 Costs of raising funds
The costs of raising funds consists of events, publicity and sponsorship.
1.8 Charitable Activities
Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 7.
1.9 Tangible fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on the following basis:
1.10 Realised gains and losses
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial
1.11 Pensions
The charity operates an auto ‑ enrolment pension scheme. The charity has no liability beyond paying its contributions and collecting employees’ contributions.
1.12 Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
1.13 Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2 Related party transactions and trustees' expenses and remuneration
The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: £nil).
3 Donations and Legacies
| Donations Previous reporting period Donations |
Unrestricted 2025 £ 4,288 4,288 |
Restricted Total Funds Total Funds 2025 2025 2024 £ £ £ - 4,288 2,055 - 4,288 2,055 Unrestricted Restricted Total Funds 2024 2024 2024 £ £ £ 2,055 - 2,055 2,055 - 2,055 |
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
4 Income from charitable activities
| Salford CVS National Lottery Community Fund The Albert Hunt Trust Manchester City Council Garfield Weston The Leathersellers Manchester Community Central Previous reporting period Salford CVS National Lottery Community Fund The Albert Hunt Trust Manchester City Council Net income Net income is stated after charging: Accountancy |
Unrestricted 2025 £ - - - - 3,000 3,500 2,700 9,200 |
Restricted Total Funds Total Funds 2025 2025 2024 £ £ £ - - 2,000 20,000 20,000 20,000 - - 2,500 15,806 15,806 13,500 - 3,000 - - 3,500 - - 2,700 - 35,806 45,006 38,000 Unrestricted Restricted Total Funds 2024 2024 2024 £ £ £ - 2,000 2,000 - 20,000 20,000 - 2,500 2,500 - 13,500 13,500 - 38,000 38,000 2025 2024 £ £ 649 630 |
|---|---|---|
5 Net income
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
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6 Income from other trading activities
Unrestricted Restricted Total Funds Total Funds
2025 2025 2025 2024
£ £ £ £
Previous reporting period
Unrestricted Restricted Total Funds
2024 2024 2024
£ £ £
Raffle tickets sales - - -
- - -
7 Expenditure
Charitable
0 Activities 2025 2024
£ £ £ £
Expenditure on raising funds
Subscriptions - 70 70 263
- 70 70 263
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
7 Expenditure on charitable activities (cont)
| 0 £ Employment costs - Rent and service charges - Telephone and internet - Trips and activities - Volunteer expenses - Staff travel - DBS checks - Minor computer and software costs - Training - Advertising and promotion - Insurance - Post, printing and stationery - Sundries - Governance costs - Support costs - - |
Charitable Activities 2025 2024 £ £ £ 22,581 22,581 23,421 4,800 4,800 4,800 468 468 456 3,793 3,793 3,496 1,018 1,018 10 649 649 420 - - 176 1,015 1,015 663 - - 30 92 92 104 347 347 329 1,936 1,936 1,391 370 370 210 649 649 630 445 445 432 38,163 38,163 36,568 38,233 38,233 36,831 |
|---|---|
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
| 7 Expenditure on charitable activities (cont) Restricted funds Unrestricted funds |
2025 2024 £ £ 33,511 33,500 4,722 3,331 38,233 36,831 |
|---|---|
8 Allocation of governance and support costs
The breakdown of support costs and how these were allocated between governance and other support costs is shown below.
| Accountancy Payroll fees Previous reporting period Accountancy Payroll fees Basis of apportionment Basis of apportionment type of expense type of expense type of expense type of expense |
General Support Governance 2025 £ £ £ - 649 649 445 - 445 445 649 1,094 General Support Governance 2024 £ £ £ - 630 630 432 - 432 432 630 1,062 |
|---|---|
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
9 Analysis of staff costs
| Wages and salaries Pension costs Charitable activities Average number of employees Number of employees with benefits in excess of £60,000 Total employment benefits, including employer pension contributions of the key management personnel |
2025 2024 £ £ 21,871 23,154 710 267 22,581 23,421 22,581 23,421 22,581 23,421 2025 2024 2 2 - - 2025 2024 £ £ 17,434 16,165 |
|---|---|
The charity considers its key management personnel comprises the trustees.
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
10 Independent Examiner Fees
| Independent examination fees 11 Tangible Fixed Assets FA5 FA4 FA3 FA2 £ £ £ £ Cost At 1 October 2024 - - - - At 30 September 2025 - - - - Depreciation At 1 October 2024 - - - - At 30 September 2025 - - - - Net Book Value |
2025 2024 £ £ 649 630 649 630 Computers Total £ £ 1,907 1,907 1,907 1,907 1,907 1,907 1,907 1,907 |
|---|---|
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
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12 Debtors
2025 2024
£ £
Debtors - 1,167
-
1,167
2025 2024
£ £
Restricted - -
Unrestricted - 1,167
-
1,167
13 Creditors: amounts falling due within one year
2025 2024
£ £
Creditors - 115
Other creditors and accruals 1,034 630
1,034 745
2025 2024
£ £
Unrestricted 1,034 745
1,034 745
14 Deferred income
2025 2024
Deferred income comprises rental income and grants invoiced and received £ £
in advance.
Balance as at 01 October 2024 - -
Amount released to income earned from charitable activities - -
- -
Amount deferred in year
Balance as at 30 September 2025 - -
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
15 Analysis of charitable funds
Analysis of movements in unrestricted funds
| General fund Previous reporting period General fund |
As at 1 October 2024 Incoming Resources Resources Expended Transfers As at 30 September 2025 £ £ £ £ £ 33,422 13,604 (4,722) - 42,304 33,422 13,604 (4,722) - 42,304 As at 1 October 2023 Incoming Resources Resources Expended Transfers As at 30 September 2024 £ £ £ £ £ 34,586 2,167 (3,331) - 33,422 34,586 2,167 (3,331) - 33,422 |
|---|---|
Name of unrestricted fund: General fund
Description, nature and purpose of the fund
Free funds which are not designated for particular purpose
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
15 Analysis of movements in restricted funds
| National Lottery Community Fund The Albert Hunt Trust Manchester City Council |
As at 1 October 2024 Incoming Resources Resources Expended Transfers As at 30 September 2025 £ £ £ £ £ - 20,000 (18,070) - 1,930 2,500 - (2,500) - - 6,750 15,806 (12,941) - 9,615 9,250 35,806 (33,511) - 11,545 |
|---|---|
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
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Previous reporting period
As at As at
1 October Incoming Resources 30 September
2023 Resources Expended Transfers 2024
£ £ £ £ £
Salford CVS - 2,000 (2,000) - -
- - -
National Lottery Community Fund 20,000 (20,000)
The Albert Hunt Trust - 2,500 - - 2,500
-
Manchester City Council 4,750 13,500 (11,500) 6,750
-
4,750 38,000 (33,500) 9,250
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Name of restricted fund:
Description, nature and purpose of the fund
National Lottery Community Fund Manchester City Council
for core funding
to provide financial support during the cost of living crisis
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
16 Analysis of net assets between funds
| Cash at bank and in hand Other net current assets/(liabilities) Total Previous reporting period Cash at bank and in hand Other net current assets/(liabilities) Total |
Designated funds Unrestricted Restricted 2025 £ £ £ £ - 43,338 11,545 54,883 - (1,034) - (1,034) - 42,304 11,545 53,849 Designated funds Unrestricted Restricted 2024 £ £ £ £ - 33,000 9,250 42,250 - 422 - 422 - 33,422 9,250 42,672 |
|---|---|
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Levenshulme Good Neighbours CIO Notes to the Financial Statements For The Year Ended 30 September 2025
17 Going Concern
The charity's main source of income is grant funding and investment income. The trustees consider, having regard to reserves that it is appropriate to prepare the accounts on a going concern basis and, consequently, the accounts do not include any adjustments that would be necessary if the funding income should cease.
18 Post Balance Sheet Events
The Trustees do not consider that there have been any events since the balance sheet date that significantly impact on the financial statements.
19 Financial Instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.
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