THE MANSON FAMILY CHARITABLE TRUST
Registered Charity No: 1168888
FINANCIAL STATEMENTS
- ~ for the year ended ~
31 December 2025
FISHER PHILLIPS LLP
Chartered Accountants
Summit House 170 Finchley Road London NW3 6BP
THE MANSON FAMILY CHARITABLE TRUST
FOR THE YEAR ENDED 31 DECEMBER 2025
LEGAL AND ADMINISTRATIVE INFORMATION
The trustees: J L Manson E D Manson L C Ornstein A A Manson H R Peters Chairperson: J L Manson Principal place of business: 4 Parklands Whitefield Manchester M45 7WY Independent Examiner: Fisher Phillips LLP Summit House 170 Finchley Road London NW3 6BP
THE MANSON FAMILY CHARITABLE TRUST
FOR THE YEAR ENDED 31 DECEMBER 2025
CONTENTS
| Pages | |
|---|---|
| Trustees' Report | 1-3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Statement of Cash Flows | 7 |
| Notes to the Accounts | 8-13 |
THE MANSON FAMILY CHARITABLE TRUST Charity Number: 1168888 TRUSTEES REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report together with the financial statements of the charity for the year ended 31 December 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and financial statements of the Charity.
The financial statements have been prepared in accordance with the accounting policies set out in the notes to the accounts and comply with the charity's governing document, 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.
Trustees
| Trustees | |
|---|---|
| The following trustees held office during the year: | J L Manson |
| A A Manson | |
| L C Ornstein | |
| E D Manson | |
| H R Peters | |
| Chairperson: | J L Manson |
| Principal place of business: | 4 Parklands |
| Whitefield | |
| Manchester | |
| M45 7WY |
Appointment of trustees is governed by the trust deed. The Board of Trustees is authorised to appoint new trustees to fill vacancies arising through resignation or death of an existing trustee.
The charity's limited scale of operations means that there is no formal organisational structure. Training is and will continue to be provided as and when trustees are inducted.
Investment Powers
The trust deed authorises the trustees to make and hold investments using the general funds of the trust.
Structure, governance and management
The Manson Family Charitable Trust is registered as a charity on 24 August 2016 (Registered number 116888) and is governed in accordance with its trust deed dated 01 September 2015 and the requirements of the Charities Commission and best practice guidelines.
The management, operation and governance of the charity are the responsibility of the Trustees, appointed under the terms of the trust deed. They meet regularly and a Chairman has been appointed. All trustees give of their time freely and are unremunerated, and cover their own expenses. There are currently five trustees including the Chairman.
All trustees have been made aware of their responsibilities and operate under the best practice code as recommended by the Charities commission.
The trustees have ensured that they have complied with section 17 of the Charities act 2011 with due regard to public benefit and are happy that they are continuing to provide Charitable services to the community.
We would like to acknowledge and thank Jonathan Manson who created this charity through his generosity and vision. Jonathan has been involved with various charities over the years and felt he would like to create a means to help people in need more directly, and without the cost that by necessity larger charities often incur.
He is also keen to help young people where particular medical or education support might be necessary as well as general health, religious and social well being organisations.
Having established this charitable trust in September 2015, he appointed us as Trustees and guided us as to how he would most like his funds used. He provided initial funding of £1,938,262 in 2017 via gift of shares.
1
THE MANSON FAMILY CHARITABLE TRUST Charity Number: 1168888 TRUSTEES REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
Objectives and activities
The charitable trust has been established to primarily help and promote education, religous and social well being organisations and charities. Other charitable causes will be considered as the Trustees see fit.
The Charity will incur no expenses (other than essential accounting, investment management and legal services where absolutely necessary).
Support will be provided by giving grants to established charities, particularly small charities with focussed youth, education and/or religious related causes, run by passionate people with a personal interest / passion in the particular cause, and where it is felt that we can truly make a difference.
75% of grants are expected to be made with regard to UK causes, with overseas charities being considered where they meet a similar criteria and accepting that often the benefit will reach maybe 10 times the number of people on the basis that "a little goes a long way" in emerging Countries.
The Manson Family Charitable Trust is a registered charity set up to support charitable causes in the UK and abroad. The objects of the charity are to support charitable causes with a particular focus as defined above.
Highlights in the year under review
Grants totalling £130,250 (2024: £156,896) have been given during the year, and at the year end, have retained assets of £1,880,733 (2024: £1,864,352).
Principal core grants have been:-
-
£Nil (2024: £26,000) to Jerusalem Foundation. The charity is a community foundation dedicated to preserving an open, equitable and modern society in Jerusalem.
-
£Nil (2024: £Nil) to Focus Housing NW, a charity of which Jonathan Manson is a Trustee. The charity supports people with learning disabilities in the jewish community.
-
£25,500 (2024: £13,797) to The Focus Foundation, a charity of which Jonathan Manson is a Trustee. The charity supports people with learning disabilities in the jewish community.
2
THE MANSON FAMILY CHARITABLE TRUST Charity Number: 1168888 TRUSTEES REPORT (continued)
FOR THE YEAR ENDED 31 DECEMBER 2025
Financial Review
The charity incurred charitable expenses during the year of £149,795 (2024: £175,664).
At the year end, the charity had net assets of £1,880,733 (2024: £1,864,352).
Risk Management
The trustees are satisfied that the charity does not face any significant risks apart from the risks usually associated with investment. To mitigate this risk the trustees regularly review investment portfolio performance and ensure that the investment portfolio is well diversified.
Plans for the future
The charity plans to continue supporting various charitable causes in accordance with its charitable objects.
Reserves policy
It is the policy of the trustees to maintain sufficient unrestricted reserves to allow the charity to meet its objects and cover all expenditure, out of the income generated by donations or investments.
Statement of trustees' responsibilities
The trustees are responsible for preparing the Trustees’ Annual Report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial period which give a true and fair view of the charity's financial activities during the period and of its financial position at the end of the period. In preparing those financial statements, the trustees are required to:
(a) select suitable accounting policies and apply them consistently;
(b) observe the methods and principles of the Charities SORP (FRS 102);
- (c) make judgments and estimates that are reasonable and prudent;
(d) state whether applicable accounting standards and statements of recommended practice have been followed, subject to any departures disclosed and explained in the financial statements;
(e) prepare the financial statements on a going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy at anytime the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity ( Accounts and Reports) regulations and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
On behalf of the board of trustees on 24 February 2026.
J L Manson
Chairperson
3
THE MANSON FAMILY CHARITABLE TRUST Charity Number: 1168888 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MANSON FAMILY CHARITABLE TRUST
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees present their report together with the financial statements of the trust for the year ended 31 December 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 5 and comply with the trust deed and applicable law.
Respective responsibilities of trustees and examiner
The trustees of the trust are responsible for the preparation of the accounts. The trustees consider that an audit is not required this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
Having satisfied myself that the trust is not subject to audit and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the 2011 Act;
• follow the procedures laid down in the General Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and • 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 trust and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from 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:
1) which gives me reasonable cause to believe that in any material respect the requirements: - to keep accounting records in accordance with section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Steven Frost FCA
Date: 24 February 2026
Fisher Phillips LLP Chartered Accountants Statutory Auditor Summit House 170 Finchley Road London NW3 6BP
4
THE MANSON FAMILY CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES
(incorporating an income and expenditure account) FOR THE YEAR ENDED 31 DECEMBER 2025
| Note Income from: Donations and legacies 2 Investments 3 Other income Total income Expenditure on: Raising funds Charitable activities: 4 Charitable donations Administrative expenses Other Total expenditure Net income / (expenditure) before net gains / (losses) on investments Net gains / (losses) on investments Transfers between funds Other gains / (losses) Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward Net income / (expenditure) for the year Net income / (expenditure) before other recognised gains and losses |
Unrestricted £ - 38,431 - 38,431 - 132,830 16,965 - 149,795 (111,364) 127,745 16,381 - 16,381 - 16,381 1,864,352 1,880,733 |
Restricted £ - - - - - - - - - - - - - - - - - - |
2025 Total £ - 38,431 - 38,431 - 132,830 16,965 - 149,795 (111,364) 127,745 16,381 - 16,381 - 16,381 1,864,352 1,880,733 |
2024 Total £ - 40,724 - |
|---|---|---|---|---|
| 40,724 | ||||
| - 159,476 16,188 - |
||||
| 175,664 | ||||
| (134,940) 146,196 |
||||
| 11,256 - |
||||
| 11,256 - |
||||
| 11,256 1,853,096 |
||||
| 1,864,352 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. The attached notes form part of these financial statements.
5
THE MANSON FAMILY CHARITABLE TRUST BALANCE SHEET
AS AT 31 DECEMBER 2025
| Note Fixed assets: 8 14 Current assets: Debtors 9 14 Liabilities: 10 12 Total unrestricted funds Net current assets / (liabilities) General funds Total funds Pension reserve Restricted funds Total net assets / (liabilities) Investments Cash at bank and in hand Cash held in investment portfolio Unrestricted funds: Designated funds Revaluation reserve Funds Creditors: amounts falling due within one year |
2025 £ - 11,953 11,953 (15,460) - - - 1,880,733 |
2025 £ 1,842,154 42,086 1,884,240 (3,507) 1,880,733 - 1,880,733 1,880,733 |
2024 £ - 27,118 27,118 (15,460) - - - 1,864,352 |
2024 £ 1,814,377 38,317 |
|---|---|---|---|---|
| 1,852,694 11,658 |
||||
| 1,864,352 | ||||
| - 1,864,352 |
||||
| 1,864,352 |
Approved by the trustees on 24 February 2026 and signed on their behalf by:
J L Manson
Chairperson
Charity number: 1156054
The attached notes form part of the financial statements.
6
THE MANSON FAMILY CHARITABLE TRUST
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2025
| Note 13 Cash flows from investing activities: Interest/dividends from investments Sale/ (purchase) of fixed assets Proceeds from sale of investments Purchase of investments Cash provided by / (used in) investing activities Cash flows from financing activities: Repayments of borrowing Cash inflows from new borrowing Receipt of endowment Cash provided by / (used in) financing activities Change in cash and cash equivalents in the year Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year 14 Net cash provided by / (used in) operating activities Change in cash and cash equivalents due to exchange rate movements |
2025 £ (38,431) - 653,988 (554,020) - - - |
2025 £ (72,933) 61,537 - (11,396) 65,435 - 54,039 |
2024 £ (40,724) - 712,599 (606,071) - - - |
2024 £ (91,366) 65,804 - |
|---|---|---|---|---|
| (25,562) 90,997 - |
||||
| 65,435 |
7
THE MANSON FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
| 1 | Accounting policies |
|---|---|
| a) | Basis of preparation |
| The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice | |
| applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland | |
| (FRS 102) - (Charities SORP FRS 102). | |
| The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or | |
| transaction value unless otherwise stated in the relevant accounting policy or note. |
b) General information The Manson Family Charitable Trust is a registered charity ( charity number: 1168888).The principal place of business is: 4 Parklands, Whitefield, Manchester, M45 7WY. c) Going concern The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period. d) Income Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably. Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred. Income received in advance for the provision of specified service is deferred until the criteria for income recognition are met. For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material. e) Donations of gifts, services and facilities Donated professional services and donated facilities are recognised as income when the charity has control over the item or received the service, any conditions associated with the donation have been met, the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), volunteer time is not recognised so refer to the trustees’ annual report for more information about their contribution.
On receipt, donated gifts, professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt. f) Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. g) Fund accounting Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.
8
THE MANSON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 1 | Accounting policies (continued) |
|---|---|
| h) | Expenditure and irrecoverable VAT |
| Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be | |
| required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings: | |
| ● Costs of raising funds comprise of trading costs and the costs incurred by the charitable company in inducing third |
|
| parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose. | |
| ● Expenditure on charitable activities includes the costs of delivering services, exhibitions and other educational activities |
|
| undertaken to further the purposes of the charity and their associated support costs. | |
| ● Other expenditure represents those items not falling into any other heading. |
|
| Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. | |
| i) | Allocation of support costs |
| Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back | |
| office costs, finance, personnel, payroll and governance costs which support the Trusts programmes and activities. These costs have been | |
| allocated between cost of raising funds and expenditure on charitable activities. The bases on which support costs have been allocated are set | |
| out in note 4. | |
| j) | Operating leases |
| Rental charges are charged on a straight line basis over the term of the lease. | |
| k) | Listed investments |
| Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair | |
| value as at the balance sheet date using the closing quoted market price. Any change in fair value will be recognised in the statement of financial | |
| activities. | |
| l) | 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. | |
| m) | Cash at bank and in hand |
| Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date | |
| of acquisition or opening of the deposit or similar account. | |
| n) | 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. |
o) 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 with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
9
THE MANSON FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
2 Income from donations and legacies
| Income from donations and legacies | ||||
|---|---|---|---|---|
| Gifts Cash donations Donations from UK Listed shares - Jelf Group Plc Legacies Income from investments Bank interest Other investment income Dividends from investments |
£ - - - - - Unrestricted £ 23,099 - 15,332 38,431 Unrestricted |
£ - - - - - £ - - - - Restricted Restricted |
2025 Total £ - - - - - 2025 Total £ 23,099 - 15,332 38,431 |
2024 Total £ - - - - |
| - | ||||
| 2024 Total £ 20,928 - 19,796 |
||||
| 40,724 |
3 Income from investments
10
THE MANSON FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4 Analysis of expenditure
| Charitable donations: Beit Halochem Debra EZ4U For An Easi MGS Trust Gesher Trust Federation of Jewish Focus Housing NW - Donation The Focus Foundation - Donation United Jewish Manchester Maccabi Pledge Balance Manchester Jewish Museum The NCJPS Trust Jewish Rep Council of Greater Manchester Region Jewish Theatre Manson Shrek JNF Charitable Simcha Whitefield Hebrew Congregation Whitefield Hebrew Simchas Torah Community Security Trust (CST) Jerusalem Foundation UJIA Henshawa Soceity Israel Elwyn MJCC Golf Sponsorship Give it Gift 25 Israel Guide Dog Sponsorship The Israel Chil ITEC Parkinson's UK The King David Send MDA UK The Friendship Circle Other donations Bank charges Management fees Exchange (gain) / loss Accountancy fees Independent examiner's fees Governance costs ( apportioned 50/50) Total expenditure 2025 Total expenditure 2024 |
Charita | ble activities | £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 960 4,200 Governance costs |
2025 Total £ 2,500 5,000 - 5,000 1,250 8,000 - 25,500 - - 5,000 - 500 - - 1,623 - - - - 1,250 6,025 2,000 10,000 6,000 5,000 - - 5,000 - 40,602 25 11,886 2,474 960 4,200 149,795 - 149,795 - |
2024 Total £ 2,500 5,000 1,700 5,000 - 7,500 - 13,797 2,500 5,000 5,000 5,000 5,000 1,000 4,000 1,000 5,000 10,000 26,000 5,000 - - - - - - 1,000 10,000 - 10,000 25,899 - 12,094 1,514 960 4,200 |
|---|---|---|---|---|---|
| Administrative expenses - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 25 11,886 2,474 - - 14,385 2,580 16,965 16,188 |
Charitable donations £ 2,500 5,000 - 5,000 1,250 8,000 - 25,500 - - 5,000 - 500 - - 1,623 - - - - 1,250 6,025 2,000 10,000 6,000 5,000 - - 5,000 - 40,602 - - - - - |
||||
| 130,250 2,580 |
5,160 (5,160) |
175,664 - |
|||
| 132,830 | - | 175,664 | |||
| 159,476 | - | 175,664 |
Of the total expenditure, £149,795 (2024: £175,664) was unrestricted and £Nil (2024: £Nil) was restricted.
11
THE MANSON FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 Net income / (expenditure) for the year
This is stated after charging / (crediting):
This is stated after charging / (crediting): 2025 2024 £ £ Auditor's remuneration: Audit fees - Independent examiner's fee 4,200 4,200 Foreign exchange (gains) / losses 2,474 1,515
6 Trustees Remuneration and Expenses
None of the charity's trustees received any remuneration neither were they reimbursed expenses during the year. No charity trustee received payment for professional or other services supplied to the charity.
7 Taxation
The charity is exempt from corporation tax as all its income is charitable and is applied for charitable purposes.
8 Investments
| Investments at fair value: Investment funds Listed and unlisted investments Investment in subsidiary undertakings incorporated in the UK Movements Market value at the start of the year Additions at cost Disposals at carrying value Gains / (losses) on investments Market value at the end of the year 9 Debtors Accrued interest received Other debtors - Focus Foundation Other debtors - Focus Housing NW 10 Creditors: amounts falling due within one year Other creditors - Avjon 3 Ltd Other creditors - Avjon Ltd Accruals |
2025 £ - 1,842,154 - |
2024 £ - 1,814,377 - |
|---|---|---|
| 1,842,154 | 1,814,377 | |
| 1,814,377 554,020 (653,988) 127,745 |
1,774,709 606,071 (712,599) 146,196 |
|
| 1,842,154 | 1,814,377 | |
| 2025 £ - - - |
2024 £ - - - |
|
| - | - | |
| 2025 £ 10,000 300 5,160 |
2024 £ 10,000 300 5,160 |
|
| 15,460 | 15,460 |
11 Analysis of net assets between funds
| Investments Net current assets / (liabilities) Long term liabilities Net assets at the end of the year |
General unrestricted £ 1,884,240 (3,507) - |
Designated £ - - - |
Restricted £ - - - |
Total funds £ 1,884,240 (3,507) - 1,880,733 |
|---|---|---|---|---|
| 1,880,733 | - | - |
12
THE MANSON FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
| 12 Movements in funds Restricted funds: Total restricted funds General funds Total unrestricted funds Total funds |
£ - At the start of the period |
£ - Incoming resources & gains |
£ - Outgoing resources & losses |
£ - Net Investment gain/(loss) |
£ - At the end of the period |
|---|---|---|---|---|---|
| - | - | - | - | - | |
| 1,864,352 | 38,431 | (149,795) | 127,745 | 1,880,733 | |
| 1,864,352 | 38,431 | (149,795) | 127,745 | 1,880,733 | |
| 1,864,352 | 38,431 | (149,795) | 127,745 | 1,880,733 |
13 Reconciliation of net income / (expenditure) to net cash flow from operating activities
| Net income / (expenditure) for the reporting period (as per the statement of financial activities) Depreciation Interest and dividends from investments (Gains) / losses on investments (Increase)/ decrease in debtors Increase/ (decrease) in creditors Net cash provided by / (used in) operating activities |
2025 £ 16,381 - 38,431 (127,745) - - |
|---|---|
| (72,933) |
14 Analysis of cash and cash equivalents
| Analysis of cash and cash equivalents Cash at bank and in hand Cash held in investment portfolio Overdraft facility (repayable on demand) Total cash and cash equivalents |
£ 27,118 38,317 - At 01 January 2025 |
Cash flows £ (15,165) 3,769 - |
£ - - - Other changes |
£ 11,953 42,086 - At 31 December 2025 |
|---|---|---|---|---|
| 65,435 | (11,396) | - | 54,039 |
15 Legal status of the charity
The charity was constituted as a charitable trust on 24 August 2016 by way of a trust deed.
16 Related party transactions
At the year end, the charity made donations of £25,500 (2024: £13,797) to Focus Foundation and £Nil (2024: £Nil) to Focus Housing NW. J L Manson is a trustee for both charities - Focus Foundation and Focus Housing NW.
At the year end, the charity was owed £300 (2024: £300) by Avjon Limited and £10,000 (2024: £10,000) by Avjon 3 Limited. J L Manson is also a director for both companies.
13