Trustees Report
For the year ended 30 June 2025
Reference and Governance
Manchester Youth Academy Ltd is a company limited by guarantee and operates in accordance with its Memorandum and Articles of Association. The trustees who served during the year and up to the date of approval of this report were A Shueb, A Jahed, and K Ullah. The trustees are responsible for setting the strategic direction of the organisation and ensuring that it operates in line with its objectives and legal obligations.
Objectives and Activities
The principal activity of Manchester Youth Academy Ltd is the delivery of youth, sports, and community programmes designed to support the physical, social, and personal development of children and young people. The organisation uses sport, particularly football, alongside structured youth activities to promote healthy lifestyles, teamwork, confidence, and positive engagement within the community.
During the year, the organisation delivered a range of programmes including regular coaching sessions, youth engagement activities, and holiday provision. Activities were delivered locally and aimed to be inclusive and accessible, with a focus on supporting young people from diverse and disadvantaged backgrounds.
Public Benefit
The trustees confirm that they have had due regard to the requirement to provide public benefit. All activities were delivered with the intention of improving outcomes for children and young people, increasing participation in physical activity, and supporting wider community wellbeing.
Review of the Year and Achievements
The year ended 30 June 2025 saw continued growth in activity and delivery. Total income for the year was £468,570 (2024: £428,299), primarily generated through grants and commissioned services, alongside booking income. This increase in income supported an expansion in programmes and staffing.
The average number of people employed during the year increased to 8 (2024: 1), reflecting the scale and reach of activities delivered. The organisation also invested significantly in youth activities, facilities, and repairs to ensure safe, effective, and high-quality provision.
Despite increased costs associated with growth, the organisation achieved a surplus of £1,815 for the year (2024: deficit of £4,613). The trustees view this as a positive outcome in a year of expansion.
Financial Review and Reserves
At 30 June 2025, the organisation had net assets of £31,168 (2024: £29,353) and cash balances of £32,168 . Creditors due within one year amounted to £1,000 . The trustees consider the financial position to be satisfactory and sufficient to meet short-term operational needs.
Reserves are maintained to ensure continuity of services, manage cash flow fluctuations, and mitigate financial risk. The trustees believe the current level of reserves is appropriate given the organisation’s size, funding profile, and commitments.
Risk Management
The trustees have reviewed the principal risks facing the organisation, including reliance on grant funding, increasing delivery costs, and safeguarding responsibilities. Appropriate policies, procedures, and financial controls are in place, and risks are monitored on an ongoing basis.
Plans for the Future
In the coming year, Manchester Youth Academy Ltd aims to consolidate existing programmes, strengthen funding relationships, and continue delivering high-quality youth and sports activities. The trustees will focus on maintaining financial stability, strengthening governance, and ensuring continued positive impact for beneficiaries.
We have lost A Qayum this year from our trustees on an official bases but continues to offer us consultancy roles as and when required
Approval
This report was approved by the Board of Trustees and signed on its behalf on 1 December 2025 .
A Jahed
Trustee / Director
Registered number 08560633
MANCHESTER YOUTH ACADEMY LTD
Report and Accounts
30 June 2025
MANCHESTER YOUTH ACADEMY LTD Report and accounts Contents
| Page | |
|---|---|
| Company information | 1 |
| Directors' report | 1 |
| Profit and loss account | 2 |
| Balance sheet | 3 |
| Statement of changes in equity | 4 |
| Notes to the accounts | 5 |
MANCHESTER YOUTH ACADEMY LTD Company Information
Directors
A SHUEB A JAHED K ULLAH
Secretary A JAHED
Accountants
NURBHAI SONS LTD 189 MAULDETH ROAD BURNAGE MANCHESTER M19 1BA
Registered office
161 BERESFORD ROAD MANCHESTER M13 0TA
Registered number 08560633
1
MANCHESTER YOUTH ACADEMY LTD Registered number: 08560633 Directors' Report
The directors present their report and accounts for the year ended 30 June 2025.
Principal activities
The company's principal activity during the year continued to be …
Directors
The following persons served as directors during the year:
A SHUEB A JAHED K ULLAH
Small company provisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 1 December 2025 and signed on its behalf.
A JAHED Director
2
MANCHESTER YOUTH ACADEMY LTD Income and Income Account for the year ended 30 June 2025
| Grants and Income Cost of sales Gross profit expenses Balance Balance Before Tax Balance Balance for the year |
2025 £ 468,570 (103,763) 364,807 (362,992) 1,815 1,815 - 1,815 |
2024 £ 428,299 (135,365) 292,934 (297,547) (4,613) (4,613) - (4,613) |
|---|---|---|
3
MANCHESTER YOUTH ACADEMY LTD Registered number: 08560633 Balance Sheet as at 30 June 2025
| Notes Current assets Cash at bank and in hand Creditors: amounts falling due within one year 3 Net current assets Net assets Capital and reserves Balance and loss account funds to be spent |
2025 £ 32,168 (1,000) 31,168 31,168 31,168 31,168 |
2024 £ 29,953 (600) 29,353 29,353 29,353 29,353 |
|---|---|---|
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A QAYUM Director Approved by the board on 1 December 2025
4
MANCHESTER YOUTH ACADEMY LTD Statement of Changes in Equity for the year ended 30 June 2025
| At 1 July 2023 Balance At 30 June 2024 At 1 July 2024 Balance At 30 June 2025 |
Share capital £ - - - - |
Share premium £ - - - - |
Re- valuation reserve £ - - - - |
Profit and loss account £ 33,966 (4,613) 29,353 29,353 1,815 31,168 |
Total £ 33,966 (4,613) 29,353 29,353 1,815 31,168 |
|---|---|---|---|---|---|
5
MANCHESTER YOUTH ACADEMY LTD Notes to the Accounts for the year ended 30 June 2025
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Freehold buildings | over 50 years |
|---|---|
| Leasehold land and buildings | over the lease term |
| Plant and machinery | over 5 years |
| Fixtures, fittings, tools and equipment | over 5 years |
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related i i d
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
6
MANCHESTER YOUTH ACADEMY LTD Notes to the Accounts for the year ended 30 June 2025
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be ti t d li bl
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
| 2 Employees Average number of persons employed by the company |
2025 Number 8 |
2024 Number 1 |
|---|---|---|
7
MANCHESTER YOUTH ACADEMY LTD Notes to the Accounts for the year ended 30 June 2025
| 3 | Creditors: amounts falling due within one year | 2025 | 2024 |
|---|---|---|---|
| £ | £ | ||
| Trade creditors | 1,000 | 600 |
6 Guarantee
The company is limited by guarantee and does not have a share capital.
7 list of grant and donations
| Grants and Commissioning | 366,207 |
|---|---|
| bookings income | 102,363 |
| total | 468,570 |
8
MANCHESTER YOUTH ACADEMY LTD Detailed income and Expenditure for the year ended 30 June 2025
This schedule does not form part of the statutory accounts
| Grant and Income Cost of sales Gross profit expenses Balance Balance Before Tax |
2025 £ 468,570 (103,763) 364,807 (362,992) 1,815 1,815 |
2024 £ 428,299 (135,365) 292,934 (297,547) (4,613) (4,613) |
|---|---|---|
9
MANCHESTER YOUTH ACADEMY LTD
Detailed income and expenditure for the year ended 30 June 2025
This schedule does not form part of the statutory accounts
| Grant and Income Grant and Income Cost of sales Purchases Other direct costs expenses Employee costs: Volunteer Expenses Wages Childrens Coaching Fees Young Adults Football Coaching Premises costs: Youth Activities Holiday Club Venue Bills Light and heat Water Rates General administrative expenses: Telephone and fax Stationery and printing Bank charges Insurance Equipment hire Repairs and Capital Investment Club House Expenses Legal and professional costs: Accountancy fees Consultancy fees Other Petty Expenses |
2025 £ 468,570 36,763 67,000 103,763 4,765 126,399 29,963 11,245 172,372 50,322 4,200 504 17,326 285 72,637 641 6,666 530 2,076 260 95,314 8,346 113,833 1,000 - 3,150 4,150 362,992 |
2024 £ 428,299 67,505 67,860 135,365 16,220 92,130 22,235 10,888 141,473 5,500 3,762 4,738 14,109 - 28,109 494 6,681 507 2,492 2,441 64,122 2,206 78,943 600 48,000 422 49,022 297,547 |
|---|---|---|
10
Independent Examiner’s Report – Year Ended June 2025
Independent Examiner’s Report
Report to the Trustees of Manchester Youth Academy Ltd
Charity Registration Number: 08560633
Independent Examiner’s Statement
I report to the trustees on my examination of the accounts of Manchester Youth Academy Ltd ("the charity") for the year ended 30 June 2025.
Responsibilities and Basis of Report
As the charity’s trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Charities Act 2011 and i n carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent Examiner’s Declaration
I confirm that:
I am qualified to undertake the examination because I am a member of [relevant professional body, if applicable] / or I have the relevant ability and practical experience to carry out a competent examination; and
I am not a trustee of the charity and have no connection with the charity or its trustees that would prevent me from acting a s independent examiner.
Scope of the Examination
My examination involved a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also included consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
Independent Examiner’s Report
In connection with my examination, I have reviewed the accounting records and the statutory accounts of the company for the year ended 30 June 2025.
The accounts show:
Total income for the year of £468,570 (2024: £428,299), primarily comprising grant and commissioning income of £366,207 and bookings income of £102,363.
Net surplus for the year of £1,815 (2024: deficit of £4,613).
Net assets at the year end of £31,168 (2024: £29,353), represented entirely by cash at bank and in hand.
During my examination, I considered whether the company maintained adequate accounting records and whether the accounts are consistent with those records. I also reviewed significant items of income and expenditure, including grant income, staff and coaching costs, premises costs, and other operational expenditure, and sought explanations from the directors where appropriate.
Based on the procedures performed, no matter has come to my attention:
which gives me reasonable cause to believe that in any material respect the requirements:
to keep accounting records in accordance with section 386 of the Companies Act 2006; and
to prepare accounts which accord with those records and comply with the accounting requirements of the Companies Act 2006 and FRS 102 (Section 1A)
have not been met; or
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Conclusion
Based on my examination, I confirm that the accounts have been properly prepared in accordance with the Companies Act 2006, FRS 102 (Section 1A), and, so far as applicable, the Charities Act 2011.