Coinpany registixtioTh nujnber,. 09915666
ChaL'ity iegistration nLunber: 1166834
The Oasis Centre Community Project-East Manchester
(A company lllnited by guarantee)
Annual Report and Financial Statements
for the Year Ended 31 December 2024
McICellens Ltd
Chartered Accountallts
I l Rivei'view
The Embanktnellt Biisiness Park
Vale Road
Heaton Mersey
Stockport
SIC4 3GN

The Oasis Centre Commullity ProJeCt-E￿t Manehester
Contents
Refer￿]Ge &id Adn]inistrative Details
Trustees, Repoi'l
2to5
Ind¢peiident Examiner's Report
Statsment of Finan¢tal Activities
7t08
Balance Sb¢et
Statement of Ca811 Flows
io
Notes to the Financial Statements
Ilto26

The Oasis Centre Community Project-East Manchester
Reference and Administrative Details
Ti'iistees
A Metcalfe
DP Watl<tns
J Stevenson
S Coolc
SE Cook
DHE Waters
TA Bassford
Secretai'y
A Metcalfe
Senior MxnAgenLent / Leadership V Armstrong, Founder
Team
A Crowe, CEO
P Redamo, Centre DiLectoi'
Charity Registration Numbei.
1166834
Company Registration Number
09915666
The ch&i'ity is incorporated in England and Wales.
The oas￿ Centre
929 Hyde Road
Gorton
Nlanchester
18 7FB
Registsred Offjce
Iudependent ExamineR'
Paul Roper
MeICellens Ltd
Chartered Accountants
I l Riverview
Tbe Embankment Business Park
Vale Road
Heaton Mersey
Stockport
SIC4 3GN
Solicitors:
Linder Myers
Sale Point
126-150 Washway Road
Sale
Man¢hestet'
M33 6AG
Bankers
Royal Banlc of Scotland
ehester
Page I

The Oasis Centre Community Project-£ast Manchester
Trustees, Report
Tlie trustees, who are directoi's for the PUTP05es of conipany law, pi'esent the annual i'¢port togetber witli tE]¢
financial statements and aiiditors, report of the charitable Gompany for the year ended 3 l December 2024.
Objectives and aetivities
Objecls nin
The Charity's Objects ￿e specifi¢ally restrioted to the following..
l. to fifftber oi. benefLt the residents of Gorton and the surrounding area of East Manchestsr, withoiit distinction
of gender, sexual orientation, race or of politioal religious or other opillions, by the provision of facilities, in tlie
interest of social welfare andlor health with the object of itnpmving tbe conditions of life of the said residents
and communicating christi￿ hope, faith and l￿cOnditiOnal lov¢,
2. to establish and operate centres for activities promoted by the Ch￿'Ity in furilieranee of the Object I, and
3. to support otlier organisations In any location who provide or wlio ￿'e considering whethei. to provide,
facilities in the interest of social welfare &ndlor health with the object of iinproving tlie conditions of life of the
i-e5idents in the area they operate in and commiillicattng Cliristian hope, faith aud unconditional love.
Our mission
At Oasis, OLir niission is to offei. Imconditional love, care, and siipport-empowering people in our coinn]imity
to overcon]e tLie challenges of deprivation and biiild p&2ceful, £￿lfIllIng, and productive lives.
We are here to love people well, espefjially those who have been forgotten, rejected, or lleglected. Through our
worf(, individuals facing crisis can ]Snd knope, grow ill confideThce, and discover a renewed sense of purpose and
belonging.
We help people rnove foiward by addressing Lugent needs, illspiring aspii'ation, nurturing commwiity
building the skllls needed foi. a brighter ftittwe.
aud
Our opetL-acees8 community centre runs Monday to Friday, offering emergency food packs, ftte rneals, advice,
education, activities, mentoring, v0liinteeri￿{w opportunities, and job support tknrough five structured progran)mes
of support.
Objeclive$, slraÈegies and aclivilies
Key statistics, strategies, and actitrities for 12-months eniLing on 3 1st December 2024 run by 8 fiill-time paid
st&ff, 10 part-time paid sl8ff, and 76 volunteers.
The Oasis Centre is at the heart of Gorton, Man¢bester, with & popu]alion of 36,000, in the worst l % of
deprivation nationally.
The people coming into the Oasis Celltre are often isolated, struggling with mental health crisis and severe
poverty. This is compounded by other difFiculti¢s such as domestifj abuse, disability, illness, self-harin,
street-based violence, and ijnmigration and asylum issues. Our doors are open to everyone, and our commiinity
liub has become a lifeline to hiindreds of people each month.
As tl)e Gost-of-living crisis continiies to weigh heavily on those most isolated, vulnerable, and disadvantaged,
Oasig reinaiJ)s dedicated to pouring out God's urlconditional love, sti'engthening relationships, i'esilience 1¢ nd
confidence in Olir East Manchester commLmities, In May we partnered with Ecorys, a researcli consultancy, to
evaliiate our impa¢t thmugh the cost-of-living crisis. IOOO/o of oiir regiilar Glients reported that our services have
been a Lifeline to surviving the cost-of-living crisis not only financially btrt mentally alld errlotionally too.
Fage 2

The Oasis Centre Community Project-East Manchester
Trustees, Report
One lady said "A/fy husband died j￿1 after lockdown and job wasn't paying ihe bills with Iny 4 Children. I
was in despair, bul Ollsis showéd me J was entitled lo moneyfrorn the goveinnjenl, and they soi'led il all D￿fOr
me and noiv l am ieceiving exlra money, enough to tmkes ends rneel. IfI hadn't h(tve come kerg, I would still be
in debi and living in despair". Another gentleman said 'o￿lS reshaped andremoulded mé. My E#glish was
POOI, aF7d so Icouldpj'l lookfor work Dr makefriends, btstyou have helped Me ]eL￿n never gave 2¥p on me"
Oiir etkniic minority communities represent 55410 of our Oasis fatnily alld when asked if they felt supported and
unde￿tOOd at Oasls, there was an overwhelming positive response. "It's ￿ch a ALyd iimgfop. everyone bul when
youfeel second class if's even kardEr but hgfg, Ifeel cai'edfop, loved, and listened to. It's like we are one big
family"
Housing is one of the greatest challenges our Community ts facing. We were asked to speali at an event in
Westminster where we brought these issues to the attention of MP'S, philantbropists, and advisors. One Senior
advisor asked for our input for a housing meeting they weTe attending the following weel<. We are also
SUPPOrting tbe Centre for So¢ial Justice with case studies and inforiknation on tliis evei'.growing crisis and
deprivation. In May we were featur'ed on BBC North-west Toniglit as a frontline cliarity dealing with the
current housing crisis. The associated &rticle can be found liere:
littps'.Jlwww.bb¢.¢oinli)¢ws/articleslc6ppde666dwo
Out. goal remains the same, to provide a safe place wbere God's unconditional love can be shown to the inost
isolated, rejected and foigottetL, seeillg brolcen lives restored.
We have achieved our alms objects through our 5 progrAmme8 of 8UPPOrt:
Re:Build.. Ci'isis Support And Stability At the beart of Oasis is our CLiSiS SUPPOrt programnie, which helps
people f￿11]g ovenvbelmino challenges, such as homelessnes8, fIn￿e1￿ hardship, and tnental health issues. We
provide moTe than shorl-tei'm solutions. we walk aloiigside individiials iintil they fmd si'ability. Tbis year, we
suppoi'ted people through 5,116 crisis issues, offering practical helpj hope, aiid a wxy forwAI'd when it was
eeded most.
Re:Engage.' Tackliiw Isolation Alld Building Community Loneliness and isolation are atnong the most
devastating impacts of poveity, and oiir wellbeillg programmes create opportunities for connection and growth.
iach weeK over ISO people talie part in workshopsy activiti￿? qulzzes, and our choir, building
friendships) growing irt confidenc& and enjoying life together.
Re:Skill: Education AJ]d Skills Developtnent - Education is eentral to i'ebutlding Itves. Through classes like
ESOL, maths, English, IT Èmd arL ag well as edllcLtional trips, Oasis helps people build confidence and skills. A
total of 380 people from 32 different nations took part in our educxtion pi'ogramme, each one growlng in
confidenc& skills, and community.
Next Step: Volunteei'ing And Confidence Building - Our volunteering programme provides a path to regain
self-worlh alld build employable sknlls, ParticiparLts not only give back to their Community but also I'ediscover
tlieir oM4] potential. 48 people have worked hard gailling experience in eatering and i'etail, 61 accredited
eourses have been eompleted, 2nd 6 individuals ljave suecessfully moved into employment, representing
partieipants from J 4 diffei'ent nations.
Re:Sthrt: Employment Support. And Mentorlng - We empower people to entei. foi. the first time or re-enter the
workforce through CV suppoit) job search, lllterview prep, and mentoring. We a]50 offer an 'In -Work'
Inentoring and support progi'amme to help people stay lli work. 321 people were supported through our IT
and Work Club, Wltb 70 individu14 Is successfully finding employmen( each one a powerful step toward
Indep￿idence and stability.
Page 3

The Oasis Centre Commullity Project-East MaDcbester
Trustees, Report
Re:Soui'c¢.' sh￿ing the O&sis Model - At Oasis, we believe in freely sh￿'ing everything we've leamed,
Siippoiting otber coinrniinities across Gi'eater Manchester and the UIC is a core part of who we are. Throiigh
R¢'.Source, we offer mentoi'iiig, practical tools, a11d helpfiil resources to churches, organisations, and coininunity
groups. Our goal is to help them start oi. grow holistic support hubs that bring hope and Change to disadvantaged
cotnmunities, just like we've seen in our own c{)Jnmi￿Lty. 16 eommunities were supported through our
work, eAeh one empowered wlth toolg) guidance, and eneouragenlellt to build hope and resiliellce localEy,
Below sliows statistics relating to January-December 2024;
18 staff
76 volunteers
Over 2,500 individiial VLilnerable and disadvantaged people supported
Footfall of19,288
1,660 new people earne in foi, support
38,576 free meals served to people in need
Over 35,QOO items sold in oiir Iow-cost chtll'ity shop
60Q/D women, 40010 men and 550/0 BAME cotnmunity
5,116 crisis issues were addressed
150 people per week enjoyed our wellbeing ÉLCtivilies
380 people accessed our adidt education programme
48 people eiirolled oiito our Next Step progrnllime
321 people aGcessed oiir work club and IT support
70 people foiind etnployment through our work club and Next Step progratnmes
505 separate visits from outside health and siipport a£en¢ies
34 different nations represeuted
16 ChLwches I chai'Lties I communities were supported with the Oasis model
Public benefit
The ti'ugtees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to
have due regai-d to the public benefit guidance published by ILie Charity Commission for England and Wales.
Page 4

The Oasis Centre Community Project-East Manchester
Trusteesl Report
Strticturey governance and manRgemeiit
Nalure ofgovei'nlng document
The collipany was illcorpoi'ated and is governed by tELe Meinorandutn and Articles of Association. Originally
&dopted on l4th Decei]]ber 2015, tbe Articles of Association wei'e SUp￿.Ceded by new articles which were
adopted on 20th September 2021.
Statement of trustees, responsibllities
The trLiStees (who are also the dir¢Gtors of The Oasis C¢ntr¢ Cominiuiity Project-East Manchestei, for the
purposes of company law) are r&sponsible foi. preparing the trustees, report and the financial ststemetLts in
accoTdaTh¢e with applicable law and Unittd Kingdom Accounting Slandards (United Kingdom Gefteraily
Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and
Republic of Ireland"
CompaDy law requires the tLllStees to plEp￿e fmancial ststeinents for eacli financial year. Under company law
the trustee8 must not approve the fLnancial statements unless they are satisfied that they give a tt'ue and fair view
of the state of affair3 of the charitable Gompany and of the incoining i'esources and application of resoiirces,
including its inGon¢ alld expenditure, of tile Ch￿itable company for that period. In preparing these financial
statements, th¢ trustees are required to..
select suitable accoiillting policies and apply theni consistently.
observe the methods at)d principles in the Charities SORP.
make judgemellts and estirllates that are reasonable and pnidenL
state whether applicable accow)ting standards. comprising FRS 102 have been followed, SLibject to any
materia] deparLures disclosed and explained in the financial siatenients,. and
prepare the f￿aUcIal stateThent5 on the going eoncern basis unless it is inapproptiate to presume that the
charil'able COrnP¢1lly will continiie iii business.
The trustees are respoiigible for keeping proper aGcowiting reeords that can dis¢lose with reagonable accuracy at
any time the f￿anCIal p031tion of the charitable Gompally and enable them to ensui'e that the financial statetnents
comply witb tbe Companies Act 2006. Tbey &re also responsible for safeguarding the assets of the charitable
ornpany and hence foT taking reasoiiable Steps for the prevention and detection of fraud and other in'eglllarities.
The tmstees are responsible for thc maintenance integrity of the corporate and fEnancial iLformation
included on the Charitable cornpany's website. Legislation governing the preparntion and dissemination of
finallci￿ Staternents may differ from legislation its other jurisdictions.
Disclosure of infonnatlon to auditor
Each trnstee has taicen steps that they ought'l'o have tatcen a trustee in ordeL' to inake themselves awai'e of any
ielevarLt audit i￿01￿natIOn and to establish that the charily's auditor is &ware of that information. The triistees
onflrtn that there is no relevant information that they l(now of and of which they know I'he aiiditor is i￿aWare.
The annual report was approved by tlie trustees of the charity on 10 Jilly 2025 &lld signed on its behalf by:
A Met￿lfe
Trustee
PYLge S

The Oasis Centre Community Project-East Mallchester
Independent Ei X<iminer's Report to the trustees of The Oasis Centre Community
Project-East mallch￿ter (Ithe Company'}
I report ts the Charity trusl'ees on my exainination of the accoiints of the Company for the year ended 31
Decemb￿. 2024.
Responslbilities and bA5is of report
As the ch￿'Ity'S ttistees of tlie Company (alld a]so its direGtOTS for the PL1￿08eS of company law) yoii are
i'esponsible foi. the pi'epaiztion of the accounts in aceoi'd1¢ nce with the reqiiirements of the CoinpatLies Act 2006
{'the 2006 Act,).
Having satis'Fied myself that the accounts of the Compally aiE not required to be audited under Part 16 of the
2006 Act and ￿'e eligible for independeiit examination, I repoi't in respect of n]y examination of YOUL charity's
accoiitLts as carried out under sectioii 145 of the Charities Act 201 I ('Ihe 2011 Act,). In carrying oiit
examination I have followed the Directions given by tl)e Charity Comixission ullder section 145{5)(b) of the
2011 Aet.
Independent examiner's statement
Since the Company's gross income exceeded £250,000 your exatniner rniist be a mernber of a body listed in
section 145 of the 201 l Act. I confirm that I am qualified to undertake the exaLmination because I am a member
of The Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed tny exfAtnillation. I ¢ollfiiTh that no inattets have come to illy attention in Connection witb the
examination giving me caiise to believe:
aGGounting records were not Icept in respect of The oasis Centre Con]miinity Project-East Manchester as
required by section 3 86 of the 2006 Act,. or
2. the accounts do not accord wÉth those records. or
3. the accounts do not wmp]y Ivith the accounting requirements of gection 396 of the 2006 Act othei. than
Èu]y requiiytnent ttLat the a¢Gounts give a 'true and fair view, whicli 18 not & matter considered as part of an
independent examination. oi.
4. the accounts have not beell prepared in accordance with tbe methods and priufjiples of the Statement of
Recomniended Practice for accounting aLid reporting by charities [applicable to charities preparing their
a¢Gounts in ￿cordanCe with the Financial Reporting Standai'd applicable in the t]K and RepiibLic of
Ireland (FRS L02)].
I have no concerns and have cone across no other matters in conneGtion with the exatnination to which attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Paul Roper
McICellens Ltd
Charl'ered Accountants
I l Riverview
The Embankmeiit Business Park
Vale Road. Heaton Mersey
Stocliport
SIC4 3GN
Date.. ..Lk.(.yl if... . .....
Page 6

Tlie Oasis Centre Commullity Project-Easl Manchester
Statement of Financial Activities for the Year Ended 31 December 2024
(Including Income alld Expenditure Account and Statement of Total Reeognised Gains
alld Losses)
Total
2024
Unrestrieted
Restrleted
14ote
Income 4ind Endowments fi'om:
Donations and legacies
Cliaritgtble activities
Other trading activities
Investment incotne
158,903
29,830
16,698
5,391
420,595
579.498
29,S30
16,698
5,391
Total In¢ome
210,822
420,595
631,417
xpenditure on:
Raising ftinds
Charitsble activiti£s
Other expenditure
(60,724)
(201,461)
{7,044)
(60,724)
{504,469)
(12,048)
(303,008)
{5,004)
Total Expenditlire
Net (expenditure)/income
Net movement in funds
269,229)
(308,012)
(577241)
58,407
112,583
54,176
(58,407)
112,583
54,176
Reconciliation of funds
Total funds brought forward
1,416,810
1,358,403
157,768
1,574,578
Total funds caLried forward
21
270,351
1,628,754
The notes on PaEe8 1 I to 26 forni an integral parl of these financial statements.
Page 7

The Oasis Centre Community Project-Last Manchester
Statement of Flnancial Activities for the Year En(led 31 December 2024
ncluding Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Uni'estricted
funds
Restrieted
funds
Total
2023
Note
Income and Endowllients fi'om:
Don&tioiis and leg&Gies
Cliaritable aGtivities
Other trading activities
Investment income
254,311
26,144
7,178
2,775
367,686
621,997
26,144
7,178
2,775
Total incoine
290,408
367,686
658,094
Expenditure on:
Raising funds
Charitable activities
Other expenditure
(56,054)
(91,219)
73,587)
(56,054)
(376,986)
(117,022
(285,767)
(43,435)
Total expenditiire
220,860
329,202
550,062)
Net incorne
Transfers between ftinds
69,548
16,859
38,484
(16,859)
108,032
Net movement in £l￿d8
86,407
21,625
108,032
Reconciliation offunds
Total fllnd8 brought forward
1,330,403
136,143
1,466,546
Total funds carried fonvard
21
1,416,810
157,768
1,574,578
All of the charity's activities derive from continiiing opercitions diiring the above two periods.
The notes on pages i i to 26 form an inkgral part of these fili￿l¢la1 statements,
Page 8

The Oasis Centre Community Project-East Manchester
(Registration number: 09915666)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assets
Tangible assets
Investmeiits
15
16
1,086,264
loo
1,113,774
loo
1,086,364
1,113,874
Cui'rent 9ssets
Debtors
Casli at banlc and in lialld
17
18
17,708
539,354
27,318
450,020
557,062
477,338
Creditors: Amounts f￿lli￿g due withln one yellr
19
14,672
(16,634)
460,704
Net cui'rent 2s$ets
542,390
Net Assets
1,628,754
1,574.578
Funds of the charity:
Restrltted
270,351
157,768
Unrestrieted income funds
Unrestricted
1,358,403
1,416,810
Total funds
21, 22
1,628,754
L,574,578
For the financial Ye￿ ending J l December 2024 the cliarily was entitled to exemption fi'om audit l￿der s¢ction
477 of the Compantes Act 2006 relating to ￿￿&11 comp&nies.
Dll-ertotB' regponsibilities..
The members have not required the charity to obtain audit of its accowits for tbe year in question in
accoi'dance with section 476. and
The directors acknowledge their responsibilities for complying with the reouirements of the Act with respect
to accounting records and the preparation of accounts.
The finaneial statements on pages 7 to 26 weye approved by the trLiStees, &nd authorised foi. iSSLie on 10 Jiily
2025 and signed on theii. behalf by:
A Metcaife
Trustee
DP Watkins
Trustee
The notes on pages I I to 26 form sjn integral part of th&se fillanci￿ stat￿llents.
Page 9

The Oasis Celltre Community Project-East Manchester
Statement of Cash f4lows for the Year Ended 31 December 2024
2024
2023
r4ote
Cash flows from opei'ating activitie8
Net casli income
54,176
108,032
Adjustmeiits to cash flows from non-eash itenis
Depreciation
nvestment itLcome
32,654
5,391
31,208
2,775
81,439
136,465
Working c2pltal Adjustments
Decreasel(increase) in debtors
Decrease in creditors
17
9,610
(1,962)
(lQ,727)
(12,938
19
Net cash flow& fi'om operating activities
89,087
112,800
C2sh flows from investing activiti&s
Inteiest receivable and similar income
Pui'chase of tsngible fixed assets
5,391
5,144)
2,775
8,921)
15
Net cash flows from investing activities
247
6,146
Net increage in cash and cash eqiiivalents
89,334
106,654
Cash and cash eqiiivajents at l January
Cash and cash equivalents at 31 December
450,020
343,366
539.354
450,020
All of the cash flows are derived from continuing operal'ions during the &bove two periods.
The notes on pages I I to 26 fotTr an irlte￿a[ paTL' of these financial statements.
Page 10

Tlie Oasis Centre Community Project-East Manchester
Notes to the Fillancial Statements foi, the Year Ended 31 December 2024
I Chllrity status
The ch￿'lty is limited by guaLantee, incorporated in England and Wales, and conseqiiently does iiot have sh&.¢
apital. Each of the trustees is liable to ¢onti'ibute an amount not ¢xceedtng £10 towards the assets of the charity
in the event of liquidation.
The address of its registei'ed office is:
The Oasis Centre
929 Hyd¢ Road
Gorton
Manchester
M18 7FB
These financial statements were authoiised for issiie by the trustees on 10 July 2025.
2 Accounting polAcies
Sunllnaiy of significant accounting policies Xlld key accounting estimatLs
The principal accounting policies applied in the preparation of these financi￿ st&tements are set oiit below.
T]Jese policie5]Jave been consistently applied to all the ye￿S presented, unless otherwise stated.
Statemellt of comp]i2nee
The fu]ancid statements have been prepared ill accordance witb Accounting and Reporting by Charities..
Statement of RecoLt]meiided Practice applicable to charities preparing their &CeOL￿ts in accordance with the
Financial Reporting Standard applicable in the UIC and Republic of Ireland (FRS 102) (effective l JanLiary
2019) - {Charitie8 SORP (FRS 102)), the Finalleial Reporting Standard applicable in th¢ UK and Republic of
Ireland (FRS 102). They also Comply with the Companies Act 2006 and Charities Act 2011.
Basis of preparxtloll
The Oasis Centre Community Pi'oject-East Martchester meet8 the defmition of Li public benefit entity undei. FRS
102. Assetg and li&bilities are initially reco£nised at historical cost or transaction value unless otherwise ststed in
the relevant accounting policy notes,
Going concern
The trustees wn5ider that there are no matei'ial IinGertainties abolit the Gharity's ability to continue as a going
conc¢¥n nor any significant ai'eas of unc•taiJ)ty that affeGt the GatTying value of assets held by the charity.
Exemption from preparing a cash flow statement
The charity opted to adopt Bulletin I published on 2 Febiuc1ry 2016 and have therefore not included a cash flow
statement Én these financial stateinents.
Income and endowments
All incoille is recognised once the cliarity has entitleiiiellt to the Inc0￿e, it is probable that tkne incoine will be
i'eceived and the atnount of the incojne receivable call be measw'ed ieliably,
Pige 11

The Oasis Centre Community Project-Ea8t Manchoster
Notes to the Financial Statements for the Year Ended 31 December 2024
DonRtloAs and legacles
Donations are recognised when tl)e charity has been iiotified in writing of both the amount and settleii)ellt date.
In the event tliat a donation LS Slibject to coiiditions that require a level of perfoi'mallce by the Charity before die
¢harity 13 entitled to the fiiiids, tbe illcome is deferiEd and llot reeognised until either those COLiditions aTe ftjlly
met, or the fuLfilment of those conditions is wliolly within the control of the charity and it is prob&ble that these
conditions will be fiilfilled in the i'epoilillg period.
Grants réceivablÉ
Grants are recognised wlien die charity lias entitlement to the fi￿a$ wid any conditions linked to tbe gt2nts
liave beeii met. Wliere perfortt]allce condition5 are attaGli¢d to the grant and are yet to be mel the income is
i'ecognised as a liabiLity and included on the balanoe sheet as defeiTed incoime to be released.
fts In kind
Gifts in Icind are iecognised in different ways dependent on how they are used by t￿e clwity:
(i) Those donated for resale produce income when th¢y are sold. They are valued at the amount acthally
realised.
(li) Those donated for onward transjnission to beneficiaries are inclllded in the Statement of FinanciaI Activities
as iiicoming resources and resources expended when they are distributed. They are valued at the amount the
clwity would have liad to pay to acquire them.
(iii) Those donated for use by the cl)&rity itself are included when i'eceivable. They are valued at tlie atnount the
oharity would have had to pay to acouire t￿e￿.
Inva¥lmÉnt Inct7nie
Dividends are recogllised once the dividend lia8 been declared and notification been received of the dividend
due.
Expenditure
All expenditure is recognised once there is a legal or wnstructkve obligation to that expenditure, it is probable
settlement is reouired Ethd the amount can be measiired reliably. All cosl's are allocated to the applicable
expenditure heading th&t aggretkate similar costs to that category. Nvhere costs cannot be directly attributed to
particiilar headings they trLave been ￿loCated on a basis Gonsistent witli the use of resoui'ces, with central staff
¢osts allocated on tlie basis of time spent, and depLeciation charges &llocated on the portion of the asset's itse.
Other sllPPQrt costs are allocated based on tl)e spread of staff costs.
RaislFz¥fun
These are costs incurred in attracting volulltary income. the man&￿eMent of investments and tliose in¢ui'red in
trading activities that raise fiinds.
ChaTitable actlvlil
Charitable expenditure compi'ises those costs incurred by the charity in the deliveiy OF its activities and services
for its beneficiaries. It includes botli costs that can be dlocated directly to such actAVities and those costs of an
indirect iiature iie¢e$sary to support them.
Support costs
Support cosls incliide Centr￿ ftinctions and have been allocated to activity cost catetsori&s on 2 b&sis consistent
witli the use of resources, for example, allocating property Costs by floor areas, or per capita, staff Costs by the
time spent and other costs by theit. usage.
Page 12

The Oasis Centre Community Project~East Mallchester
Notes to the Financial Statements for the Year Ended 31 December 2024
Governance costs
Tliese inGlude the costs attributable to the chaL'ity's GompLiance with constitutional and ststutory reqiiir¢ll)ents.
including audit, Strategic Mar￿gernent and trustees meetings ￿]d reimbursed expenses.
Govei"nment grants
Government grants are recognised based on tlie accnial tnodel and al'e measured at the fair vallie of the asset
received or i'eceivable. Grants are classified as relatintr eAtliei' to revenue or to assets. Grants relating to revellue
are i'ecogLiised in inGOtne ovei- tlie period in which th¢ related costs are recognised, Grants relating to assets &re
recognised over the expected useful Ilfe of th¢ asset. Wliere part of a grant relating to an asset is defejyed, it is
i'ecognised as defetTed income.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance AGt 2010 and
tlierefore it meets tkne definition of a charitable company for UK corporation tax purposes. Accordingly, the
charity is potentially exempt from t￿tIOn in respect of income or capital gains received within categories
covet'ed by Chapter 3 Part I l of the CotVDixtion Tax Act 2010 or Section 256 of the Taxation of Chargeable
Gains Act 1992, to the extent that siich in¢oLne oi- gatns al'e applied excliisively to charit&bl¢ purposes.
Tangible fixed assets
Individual fixed assets costing £IOO.00 or tllore are illitially recorded at cost, less any Slibsequent accuLnidated
depreciation and subsequent ￿tUmUlated impairment losses.
DepreeiAtioM and llmortisAtion
Depreciation is provided oil tangible fixed assets so as to write off the cost or valiiation, less any estimated
residiial v￿lIe. over theÈr expected 118ethl economic life as follows..
Asget elass
Land and buildings
Computer equipnjent
FixEures and fittings
Plant and eqiiipmeiit
Depi'cciation metknod and rate
20/0 Straight liiie
330/0 Straight line
109/0 Straight line
20 % strai￿t line
Fi Ixld gsset investments
Fixed asset illvestments, other tli&n prograrome relc1t¢d investments, are in¢luded at marlcet value at the balance
sheet date. ReaLised gains and losses on investments are calculated as the difference between sales proceeds and
their marl<et value al the start of the yew., or their subsequent cost, and are charged or credited to the Slatenient
of Financial Activities in the period of disposal,
Unrealised gains and losses repi'esellt the illovement in market valiies during the year and are credited or
chai'ged to tlie Stateinent of Finttncial Activities based on the ￿&5'ket value at the year end.
Page 13

Tlie Oasis Centre Community Projeet-East Manchestei.
Notes to the Financial Statements for the Yeai" Ended 31 December 2024
Trade debtors
Trade debtors aLe amol￿ts due from custotners foi. Inerchalldise Sold Dr sei'vices performed in the ordillary
COULse of biiBiness.
Trade debtors al'e re￿gnISed initially at the ts7nsaGtion price. They are subsequently measured at amortised cost
using the effective interest inetkLod, less provision for impaiLment. A PLovision foi. the impairment of ts'ade
debtors is established wheLI there is objective evidence that the cbarity will not be able to collect all amounts due
according to d)e original tern]s of the i'eceivables.
Casll and eash equivalents
Cash and cash eqluvalents comprise on band and call deposits, and other short-teim highly liquid
inveSt￿entS that are readily convertible to a known amount of cash and are 8ubje¢t to an insiguificant rislc of
change iii value.
Fund structUA"e
Unrestricted income funds are general fund8 that are available foi. u8e at the knistees discretion in ftirtherance of
the objeGtLves of the Gharity.
Restricted incoine fLinds are those donated for use ill a particular area or for specific pwposes, the use of which
is restiioted to that area or purpose.
Pensions xnd other post Yetirement obllgations
The charÉty operates a defIrLed contribLltion pension sch¢me which is a p¢tLsion plan linder which fJx¢d
eontributioiis are paid into a pension flind and the charity has no legal or ¢onstructive obligation to pay further
contributions evell if the fLind does not hold siifficient assets to pay all employees the benefits relati1￿ to
employee se￿1¢e in the current and prior periods.
Conti'ibutions to defined contribution plans are recognised in the Statement ot Financial Activities when they are
due. If contribiition payments exceed the ¢oniribLition due for service, tlie excess is re¢ogu&sed as a prepayment.
Finalleial instruments
Classificution
Financial assets and financial liabllities are recognised when tlie charity becotnes a party to the GontractLi81
provisions of the instrnmenl.
Financial liabilities and equity instruinents are classified according to the substance of the contraetiiai
arrangements entei'ed Ènto. An equity instriiment is any contract that evidences a residual interest in tlie ￿Sets of
the charity aftei. deducting all of its Liabilities.
Page 14

The Oasis Centre Community Project-Eas* Mallchester
Notos to the Fillancial Statements for the Year Ellded 31 December 2024
Recognition and measui'emdnÈ
All financial 1¢ ssets and liabilities are initially measui'ed at transaction price (including ttznsactioii cost5), except
for those fin￿l01a1 assets Glassified 88 at fair valiie througli profit or loss, which &'e initially tneasiired at fair
value (wl)i¢h is norniaLly tile transaction price excluding transaction costs), unless tlie arrangeinent constitiites a
fin&ncing tt'ansaction. If an ￿'range￿)ent constittites a financing transaction, the finaii¢i81 asset or financial
liability is ineasured at the present value of the futw'e payments disGount¢d at a inarlcet rate of interest for a
siillilaL debt instrLi￿ellt.
Financial assets and liabilities are only offset in the statement of finan¢iaJ position when, and only when there
exists a legally eiiforceable right to set off the recognised arnd tlie ¢harity intends either to Settle Oll a
net basis, or to realise the asset and settle the liability simultsneoiiAIy.
Financial 28sets are derecognised when and only when a) the contractual l'ights to the casli flows from the
financial asset expire oi. are settled, b) the charity ts'ansfers to allother pai'ty substantially all of the risks at
IEwards of ownership of t￿e financial asset, or c) the cliarity, despit¢ having retained soine, but not all,
significant i'isks alld rewards of ownership, has transferred contt'ol of the asset to another party.
Financial li&bilities are derecogt)ised only when the obligation spettified in the contract is discharged, cancelled
or expires.
3 Income from donations and legacies
Unrestricted
funds
General
Rogtrieted
funds
Total
2024
Total
2023
Donations and legacies.
Donations fium cornpanies, tnJsts
alld siinilar pi'oceeds
Donations from indlviduals
Gift aid reclaimed
GraJ)ts. includin(r capitsl grants.
Govemrnellt grants
Gifts in kind
74,812
71,676
12,165
394,500
8.722
469,312
80,198
12,165
459,107
101,612
7,646
17,373
17,373
250
50,007
3,625
250
158,903
420,595
579.498
621,997
Gifts in l(ind inclLide toys for the pre-christmas toy sales wLucb have been incliided in the aG¢oimts at £1,000
{2023'. £250). In 2023. 30 chrome tablets were gifted to the charity by The Deane Triist foi. the Educ&tion and
Job Club programines. These have been in¢liided in the accounts at £i,375.
. Volunteers give their time freely in seTViDg the Gharity and the wKdei' community, the valiie of whid] is
unquantifiable.
Donations of clothing and bric a brac are made to the thrift shop and the value of these oifts is unquantifiable.
Page 15

The Oasis Centre Community Project-East Manchester
Notes to the Financial Statements for the Yeai. Ei nded 31 December 2024
4 Ineome fi'om chaRltable activities
Uni'estrieted
funds
General
Total
2024
TotAI
2023
ctLarity sliop
29,830
29,830
26,144
5 Income from othei. trading activities
Unrestricted
funds
General
TotAI
funds
2023
Property rentsl income
16,698
16,698
7,178
16,698
16,698
7,178
6 Investment ineome
Unrestricted
funds
General
Total
2024
Total
2023
terest receivabLe and similar income.
Interest receivabl¢ on b￿k deposits
Other interest receivable
5,391
5,391
2,767
5,391
5,391
2,775
7 Expenditure ou raising funds
a) Costs of generAting dollations and legacies
Unrestricted
Tolal
2024
Total
2023
Ceneral
Note
Fundraising and events
Staff Costs
3.734
56,990
3,734
56,990
12,126
43,928
60,724
60,724
56,054
Page 16

The Oasis Centi'e Community Project-East Maneh&ster
Notes to the FinallCi21 Statements for the Year Ended 31 December 2024
8 Expenditui'e on cliaiiti1ble activities
Unrests'icted
Tot81
2024
Total
2023
General
Restyicted
Note
Cafe costs
EduGation
Staff costs
Allocated support
costs
37,615
8,958
248,627
37,615
10,285
378,602
37,522
1,473
256,911
1,327
129,975
io
70,159
7,808
77,967
78,770
201.461
303,008
504,469
374,676
In addition to the expendittire analysed above, there are also governance costs of £3,390 (2023 - £2,310) which
relate directly to Ch￿Itable activities. See Aote 10 for furtl)ei' details.
9 Other expenditure
Unrestricted
Totgl
2024
Total
2023
General
Restirycted
Note
Staff eosts
Cost of truste¢ meetings
Gov¢rnance Costs
2,734
920
3,390
5,004
7.738
920
3,390
117,022
2,310
7,044
5,004
12,048
119,332
Page 17

The Oasis Centre Community Project-Last Mancliester
Notes to the Finallcial Statements for the Year [4 nded 31 December 2024
10 An%lysi8 of govern2nee and suppoi't costs
Govèrnanee costs
Unrestrlcted
nds
Gelleral
Total
2024
TotAI
2023
Independent examiner fees
Examination of tlie finatLcial statements
Other fees paid to examiners
640
2,750
640
2,750
600
1,710
3,390
3,390
2,310
11 Government gr￿ntS
During the year, the Charity received siipport frojn The CotntJunity Oi'ganisations Cost o£Livtng Fimd in order
to fL￿d their work supporting low income households and individuals facing 8eva"e ¢halleJ(yes due to the
increased cost of living.
The amouut of grnnts rewgnised in the finallcial statements was £17,373 (2023 - £50,007).
12 Trustees remuneration snd expenses
Duriiig the Ye￿ the charity made the followillg tt'ansactions with triistees.
A MetcAlft
£920 (2023., £563) of expenses were reimbursed to A Metcalfe duruig the year.
A Metcalfe was reimbursed for travel expenses,
Page 18

The Oasis Centre Community Project-Ei ast Manchester
Notes to the Financial Statemellts for the Year Ei llded 31 December 2024
13 Staff Costs
Tlie aggregats payroll costs were as follows:
2024
2023
StAff costs dllring the year were:
Wages and S￿arleS
Social security costs
Pension c08ts
402,327
28,076
6,548
381,105
25,599
5,508
436,951
412,212
The monthly average number of persotts {incliiding senior managemettt I leadership team) employed by the
charity during tlie year was as follows:
2024
2023
Management
Fundraising
Oasis CentiE Staly
12
12
18
18
15 (2023 - 16) of tbe above employees participated tn the Defined Contribiition Pension Schemes.
No employee received ernoliiments o.f more than £60,000 dtll'ing the year.
14 Taxation
The charity ig a UK registered chaiity, numbeL' 1166834. All the company's incot])e is applied to its charitable
objects and the company is, therefoi'e, exempt under current legislation fi'om most fortns of taxation. Valiie
Added Tax is not recovetable by the compally and is therefore charged to the Stateinent of Financial AGtivitLes
or Balallce Sheet as incuLTed.
Page19

The Oasis Centre Colljmunity Project-East Manchester
Notes to the Fillancial Statemellts for the Year Ended 31 December 2024
15 Tangible fixed &ssets
LAlld and
buildings
Furniture and
equipment
Coinputej.
equipment
Other tsngible
rixed Asset
Total
Cost
At l January 2024
Additions
1,148,174
33,635
2,650
13,239
2,494
15,836
1,210,884
5,144
At 31 Deoember
2024
L,148,174
36,285
15,733
15,836
1,216,028
Deproei%Ltion
At l Jauuajy 2024
c1)￿'ge for the year
At 31 December
2024
72,718
22,963
8,129
6,437
3,039
9,826
3,168
97,110
32,654
95,681
11,613
9,476
12,994
129,764
Net booli vglue
At 31 Deeember
2024
1,052,493
24,672
6,257
2.842
1,086,264
At 31 Decetnber
2023
1.,075.456
25,506
6,802
6,010
1,113,774
Inttliided within the net book vatue of land and buildinES above is £Nil (2023 - £NÉl} in respect of fieeliold land
and buildtngs and £1,052,493 (2023 £1,075,457) in respect of leaseholds.
Page 20

The Oasis Celltre Community Project-East Manchester
Iyotes to the Financial Statements for the Y￿r Ended 31 December 2024
16 fiixed asset investments
2024
2023
Shares in group underlalcings 1¢ ttd participatin8 interests
loo
loo
SlIAres in gi'oup underlakings aiid partieipating interests
Subsidiary
undertsl(ings
Total
Cost
At l January 2024
At 31 December 2024
loo
loo
loo
loo
Net book vwliie
At 31 DeCe￿ber 2024
loo
loo
At 31 December 2023
loo
loo
Details of undertAkings
Details of t￿t investments in which the clwity holds 20D/o or more of the nomill￿ value of any class ol share
Capit￿ are a3 foillow8'.
Country of
incorporation
Pi'oportioi) of voting Yights Pvincipal
and shares held
activity
Undertaliing
Holding
2024
2023
Subsidiary undei'takings
The Oasis {Goiton)
Trading Company
Ordinary
Shares
IOOO/L¥
deVelOp￿¢llt
of building
projects
Subsidiaries
The Oasis {Gorton) Trading Coinpany Ltd gifts all profits to the ¢harity. No gifts were made during 2023 or
2024.
.Fage 21

The Oasis Centre Community Projeet-East Manchester
Notes to the Financial Statements for the Yeai. Ei nded 31 December 2024
17 DebtOl'8
2024
2023
Diie fibm gi'oLiP undertakings
Gift Aid
Prepayments
Other debtors
1,932
12,165
2,575
1,036
1,932
22,836
1,726
824
17,708
27,318
Debtoi's snclLides £1,932 (2023: £1,932) receivable after inore than one year,
2024
2023
Diie froin group undertakings
1,932
1,912
18 Cash And exsh equivalents
2024
2023
Casli at ballk
539,354
450,020
19 Creditors: Amoiints f1& Iling dlle within one year
2024
2023
Other t&￿tIOn and social security
Other creditors
Pension scheme creditor
A￿rual8
7,232
749
1,466
5,225
6,827
3,426
206
6,175
14,672
16,634
20 Pension and other schemes
DefLned eontribution pension scheme
The cliarity operates a defined contribution pension scheme. The pension cost charge for the year represents
contributions PELyable by the cbarity to tbe scheme and amounted to £6,548 (2023 - £5,508),
Page 22

The Oasis Centre Community Project-East Manchester
Not￿ to the Financial Statemellts for the Year Ended 31 December 2024
21 Funds
BRIAnce At 31
December
2024
BAlance At I
January 2024
Incoinlng
resources
Resources
expended
Unrestricted
General
1,416,810
210,S22
(269,229)
1,358,403
Total unrestricted
1,416,810
210,822
(269,229
1,358,403
Restricted Funds
Building Flind
Oglesby Charitable Tri￿t
Miri RosFLni
Other Restricted gifts
Cheshire DatasYSte￿S Liinited
Lancaster Fowidation
Lloyds Covid grallt
McGhee Trust
Crisis support
Cost of Living
Welfare
Henry Smith Charity
7,729
7,729
6,849
30,000
965
74,886
38,098
2,906
1,244
104,650
23,216
30,OOQ
(16,367)
965
52,595
21,630
3,308
1,248
64,087
3,182
3,024
58,374
97,528
(36,083)
(81,060)
(402)
(5,004)
(75,059)
{20,555)
(3,482)
70,000
5,000
115,622
17,373
3,482
70,000
3,024
Total Restrleted
157.768
420,595
(308,012)
270,351
TotAI funds
1,574,578
631,417
(577,241)
1,628,754
Page 23

The Oasis Centre Community Project-East Manch&ster
Not￿ to the Financial Statements for the Year Ended 31 December 2024
Balanee Ht
31
Decetnber
2023
Bal4nce at I
Januai'y
2023
Incoming
resources
Rejources
expende(I
Transfers
Uni'estricted
Generat
1,330,403
290,408
(220,860)
16,859
1.416,810
Totsl unrestricted
1330,403
290,408
220,860
16,859
1,416,810
Ro8trieted Funds
Biiilding Fund
Other Restricted gifts
Chesliire Datssystems
Limited
Lancaster Foiindation
Albert Gubay Charitable
Bouijdation
Covid Fund
Lloyds Covid gvanl
22,729
965
(I5,000)
(1,859)
7,729
965
4,109
(2,250)
29,072
5,997
50,982
82,879
(27,459)
(67,246)
52,595
21,630
19,234
{19,234)
(5,314)
5,314
3,308
3,308
TotAI Restrlcted
67,385
157,204
{121,503
(16,859
86227
Total funds
1,197,788
447,612
{342,363)
1,503,037
The Specifie purposes for wliich the funds are to be applied are as follows=
Bullding fiuld: donations given to tbe building fund are restricted to being used foi. the new community building
project
A number of corporation5, trusts and individiials are providing funding for Covid-19 support, such as emergeney
food, activity pad(s and telephoue support. Any balance remaining ill this fund after the effects of Covid have
diniinished will be used to provide etnergency food and siipport througb the cost of living crisis.
In 2024 the followints activities Trvere funded by specifie funders
Cl)eshire Datasystems Limifrd
The LkWCaSter FoundatLOll
Re.Skill and Crisis Support Project
Next Step Cateiing
Staft costs and wellbeing
Worlc Club and ediication
Oglesby Cliaritable TI￿st
Miri Roslu]i
Ladies Fundraisei.
Next Step Retail
Managetnent costs
Management costs
Crisis Support Project
Crisis Support Project
Crisis SLlPPOrt Project
Crisis Support Project
FIenry Smith Chaiity
M¢Ghee Trust
November 2024 Fundraiser
Frederic1( Robinson
Albei't Hiint Trust
The Grocers Charity
Page 24

The Oasis Centre Community Project-East Manchester
Notes to the Finallcial Ststements foi. the Year Ended 31 December 2024
u 2024 tlie following aetivltiÈs Ivere fuuded by specifjc fwJdei's{continued)
Sir Donald and Lady Edna Wilson Charitable Trust
Crisis Support PLX)ject
Dowager Countesg
Ciisis Support Projeot
Mallchester City Col￿011
CrASLS Support Project
The CoJ]MnLinity Organisations Cost of Living Fund
Cost of LÉving
Flair Foundation
Wellbeing and CrLSi8 Support
Ill 2023 the following activities were fi￿ded by $pecfific thllder$
The Property Hub
Chethire Datasystems Ltmited
The ￿lcaSter Foundation
Smart Screen
Re-skill and Ci'isis Support Project
Next Step Catering
Re-ellgage
Next Step Retail
Next Step Retail
Next Step Retail
Managenent cost8
Managetnent costs
Crisis Support Project
Crisis Slipport Project
Crisig Support Project
Crisis Support Pi'oject
Worlc Club
Barnabus Trust
The Albert GLibay Charitable Foundation
Ladies Fundraiser
Charities Trust
Henry Smith Charity
McGhee Trust
Noveinber 2023 Fundi'aiser
Fredericlc Robinson
Albert Hiint Trust
The Grocers Charity
Sir Donald and Lady Edn2 Wilson Charitable Trust
The Community Organisations Cost of Living Fund
Flair Foundat'ion
Cost of LivitLg
Wellbeing
Page 25

The Oasis Celltre Community Project-East Mallchester
Notes to the Financial Slatements foi" the Year E4 nded 31 December 2024
22 AnaLy5is of net Assets between funds
Unrestricted
funds
General
TotAI funds at
31 December
2024
Restricted
funds
Tangible fixed assets
Fixed asset invest]llents
CLirrent assets
Ciirrent liabilitles
1,086,264
loo
281,826
9,787)
1,086,264
loo
557,062
(14,672)
1,628,754
275,236
(4,885
Total net assets
1,358,403
270,351
Uni'estrleted
fllnds
Gelleral
Total fullds At
31 December
2023
Restricted
fullds
Tangible f￿ed assets
Fixed asset Inves￿llentS
CttrreL]t assets
Current liabilities
1,113,774
loo
1,113,774
loo
312,886
9,949
164,452
6,685
477,338
(16,634)
Total net assets
1,416,811
157,767
1,574,578
Page 26