Registered Charitable Incorporated Organisation Number; 1170263 MANCHESTER CITY MISSION Financial Statements for the year ended 31" December 2025 Salford Innovation Forum Frederick Road Salford M6 6FP
MANCHESTER CITY MISSION FINANCIAL STATEMENTS Forthe year ended 31" December 2025 CONTENTS General Information page 2 Chalrman of Trustees, Report page 34 statement of Trustees, Responsibilitie5 page S Independent Examiner's Report to the Trustees pa8e 6 Statement of Financial Activities page 7 Balance Sheet page 8 Notes to the Financial Statements pages 9 -12 Page I
MANCHESTER CITY MISSION GENERAL INFORMATION TRUSTEES C Bailey R W Haworth (Chairmanl M Kavanagh A Saunders D Wo15tenholme L Wolstenholme M Woodman DIRECTOR Terry Durose REGISTERED CHARITABLE INCORPORATED ORGANISATION NUMBER 1170263 REGISTERED ADDRESS Suite 117. Salford Innovation Foium 51 Frederick R03d SALFORD M6 6FP BANKERS The Royal Bank of Scotland plc Dlrett Business Banking 4" Floor l Hardman Boulevard Manchestei M3 3AQ INDEPENDENT EXAMINER Mr. Philip Mushing IF.C.C.A.I Ogden & Parlington, Chartered Certified Accountants Office 3, Falcon Bu5ines5 Centre, Victorla Street, Chadderton, Oldham, OL9 OH8 Page 2
MANCHESTER CITY MISSION CHAIRMAN OF TRUSTEES REPORT Forthe year ended 31" December 2025 The charity is governed by a board Df Trustees appointed a5 determined by the Constitution. The names of the Trustees are shown on page 2. The Mi55ion management is controlled by the body of Trustees delegating tho day-to-day managemer)t to the Director and activity managers. The charity started by transfer of undertaking from Manchester City Mi55ion registered number 224626 in January 2017, with removal of the old charity registration by the charity Commission on 25, fvlarch 2018. The object c>f the charity is to advance education in and promote the principles of the Christian religion. The Manchester City Mi55i0n Ithe Mlssionl derives its income frorn leg3cles, trusts and individual donations. Activities The Mission continues to operate within the powers defined in the Trust Deed and the Trustees have had reB8rd to the guidance Issued by ihe Charity Comm1551on on public benefit. While poverty, and Its effect on those it touches, will always be the focus of the City Mi55ion, our ministTY framework of Incarnation, Compassion and Proclamation ensure5 that our work creates a 'natural' bridge between social action and evangelistic outreach. For nearly two decades MCM'S mlnlstry framework of Incarnate Compassion based Proclamation of the Gospel has helped to steer our plannlng and strategi5ing. Thi5 simple concept remains popular with churches who are h3PPV to support MCM as a means of social transformation through Gospel mi55ion. Nourish, MCM'5 food poverty programme, 15 led by Barry and supported by a dedicated volunteer team. It now partners with multiple food clubs across Greater Manchester. During the year, Nick IMCM Chaplainl stepped away from Nourish to focu5 fully on his prison ministry role. Janet, a volunteer evanEelist, continues to report on individuals coming to faith through her work in the Salford Food Club. Nourish also tollaborates with vaTlOUS organisatiOn5 tts provide energy vouchers, food supplies and essential toiletries. Operation Joy CDnlinued its outreach to 51reet populations In Bolton and Manchester City Centre through Paul's eonststent presence and engagement. Daryl began working with Ashton Church of the Nazarene's Monday Drop In, replacing the former Infinity Café drop-ln activlty. He maintains regular tontact with service user5 and help5 meet practical needs through Acts 435 grants. The Next Stage Houslng project maintained its support for individuals seeking perwanent accommodation. Many of Cath's clients face complex challenges, including mental health issues, County Court Judgements and child custody matters. A Significant asppct of her role involves advocacy with utility companies, landlords and other dgeneies. She also continues to secure small Brants through Acts 435 to meet a wide range of practical need5. A5 part of his On the Wing chaplaincy. Nick withdrew from Nourish to concentrate on his gTowing respDnsibilitie5 Wlthin three local prison5. His work includes Dne to one Support as well as delivering course5 and christian worship. He regularly reports that inmates have come to faith and is working on developing relationships with the prison staff. An unexpected but significant development this year has been an increase in people reque5tinÈ Blbles. MCM missionary Sarah ctsntinLies to develop her Seven Nine project, offering language cla5se5, prayer meetings and coursès aimed at equipping local churches in GT&3ter Manchester to build meaninElul connections with their Mus5im neighbours. She a150 facilitates 'Holy Book, dlalogue groups, enabling con5tructlve engagement between Muslims and Christians. She vi51ted Pakistan again this year helping tD Support the churches there. Director Terry Ourose e5tabllshed the Threshold Coaching ServlcÈ to support ministry personnel, theological students and Christian charity workers. Ollering up to flve free places at any given time, the Service quickly ro3ch&d c3patity in 2025. This Page 3
vear, Thro£hold provided support for clients with such diverse issue5 as time and energy rllana8ement, career discernment, prlority settine, pastoral strategy and stres5 management. Considerable use is made of our volunteer staff,. however, our emphasis is to use trained qualified staff whenever possible. Governance Review As part of their work throughout the year, the Trustees continue to conduct review5 and rnake Informed decision5 in respect of the followin& whlch is not exhaustive.. HR Management. includinE specialist support for employment matter5,' Risk ManageTMent, tncluding updates to the risk register which shows key risks, likelihood and impact, and the steps to be taken by rnanagement sn mltieation of these risks,. statutory and other key policie5, to ensure they are up to date and implemethted through effective procedur25 and ongoing staff and volunteer traininE; A minimum of £90,000 to safeguard the future of the entity or, in the event of some catastrophe, to ensure timely and Elfectlve winding-up of the entity including staff redundancy payments and settling outstanding bill5. Financial Review The M3nche5ter Clty Misslon derives its income from legacie5, trusts, individual donations and from the rent from the uso of its premises. The Trustees are grateful for all income and donations received and remaln prepared to use reseTves to continue the much-needed work of the Mission as necessarv. We continue to appreciate gre<ltly the positive, ongoinE support of a number of trusts and foundations, Such 35 Benefact Trust Ihttps'.//benefacttrust.co.uk/l who have Supported MCM vitally on more than one occasion. MCM also seek5 new funding relationships wlth felevant grant-making trusts and foundations in support of its mlS5ion and would ask any such body to get in touch with us at our registered offi. if they would like to support us. At 31st December 2025 the entity had operational monies in reserve of £258.733. Of this £IO,OOD' has been allocated as a property reserve for property related matters. Net operational reserves, after the allocation of the Property Reserve,. the Fin3nce Policy reserve and restricted funds, will be £158,464. The Trustees continue to seek God's guidance for the direction of the work and exercise faith in God's provision of the necessary resources for the continuation of Hi5 work, but they will take such decisions affecting the operations of the Missions as donations perm1t. The investment policy of the Trustees is to place on deposit all money not required for the day-to-day operations of the Mlssion. None of ihe Trustees Is relmbursed for any expense5 incurrèd in connection with their duties a5 a Trustee. I decl4TE, In my capacity of Chairn)an of the Trustees, that the Trustees h3ve approved the report above and have authorised me to sign on their behalf. Richdfd Haworth Chairman 14, July 2026 'lThis ainount agired by the'fr115tets on 28101125 Page 4
MANCHESTER CITY MISSION STATEMENT OF TRUSTEES, RESPONSIBILITIES Charity law requires the trustees to prepare financial 5tatemeftts for each financial year, which give a true and fair view of the state of affairs of the charity and ol ihe Surplus Dr deficit of ihe charity for that period. In preparing these financlal siaten)ents, the trustees are required to.. Select suitable accountlne policies and then apply them constantly,. Make judgements and estimates that are reasonable and prudent; Prepare the financial statetnents on an on-going basis unless it is inappiopriate to presume that the charity will continue in business. The Trustpe.s are responslble for keeping proper accounting records, whleh disclose with re35onable accuracy al any titne the flnancial position of the chaiity. They are also responsible for 5afeBuarding the assets of the charity and hence for taking reasonable steps for the prevention and detecric)n of fraud and othèr irreEularities. Signed on behalf of the BEkard of Trustees Richard Haworth Chairrnan 14 July 2026 Page 5
REPORT OF THE INDEPENDENT EXAMINER TO THETRUSTEES OF MANCHESTER CITY MISSION On the accounts forthe year ended 31 December 2025. Respective re5P01751bllStles of Trustees and Examiner The charivs trustees are responsible forthe preparation of the accounts, The charity's trustees consider that an audlt is not required for thls year under section 144 of the Charities Act 2011 Ithe Charities Act) and that an independent examination is needed. It is my responsibility to- examine the accounts under section 145 of the Charities Act, to follow the procedure5 laid down in the general Direction5 8iven by the Charity Commission lunder section 14515llbl of the Charities Att. and to state whether particular matter5 have come to my attention. Basls of Independent examinerfs statement My examinatlon was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accountin8 records kept by the charity and è compaFi50n of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts. and seeking explanations from the trustee5 concernTng any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinlon is given as to whether the accounts present a 'true and fall view and the report Is limited to those matters set out in the statement below. Independent examlner's statement In connertion with my examination. no materlal matters have come to my attention whTch gives me cause to belleve that in. any material respect: accounting records were not kept in accordan wlth section 130 of the Charities Act or the account5 do not accord with the accounting records the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fairf view wh5ch is not a matter considered a5 Part of an independent examinatEon. I have come across no other matters in connection with the examlnation to which attention should be drawn in order to enable a proper understsnding of the accounts to be reached. Signed: PMJ Name: PHILIP MUSHING I F.C.C.A. }, chartered Certified Ac¢ountant Address-. Ogden & Partington. Chartered Cert¢fied Accountants, Office 3, Falcon Busirie55 Centre. Victorla Street, Chadderton, Oldham. OL9 OHB. Date: 141h July 2026 Page 6
MANCHESTER CITY MISSION STATEMENT OF FINANCIAL ACTIVITIES For the year ended 315t December 2025 Note 2025 2024 INCOMING RESOURCE5 Incoming resources from donors Other voluntary It)comlng resources Income from charitable and ancillary trading Other ordinary incoming resources Income from investments 21al 21bl 21cl 164,C)66.42 223,269.52 7,319.23 134,587.13 13,630.95 24,302.59 21dl 3,003.56 5,328.21 TOTAL INCOMING RESOURCES 397,658.73 177,848.88 RESOURCES USED Grants Activities directly relatlng to the work of the mission Management and administration 31al 31bl 31cl 202,825.28 46,582.65 222,795.96 52,394.94 TOTAL RESOURCES USED 249,407.93 275,190.90 NET INCOMING IOUTGOINGI RESOURCES 148,250.80 197,342.021 OTHER RECOGNISED GAINS & LOSSES Unrealised gains Ilosse51 on revaluation of fixed assets Realised galns Ilossesl on $31es of fixed assets Realised gains Ilossesl on sales Df investments Unrealised gains11055esl on investments 11,979.941 2,570.83 NET MOVEMENT IN FUNDS 146,270.86 194.771.191 Balances brought forward at 1st january 2025 962,463.09 1,057,234.28 BALANCES CARRIED FORWARD AT 31ST DECEMBER 2025 1,108,733.95 962,463.09 The Notes on pages g to 12 form part of these Financia5 Statement5 Page 7
MANCHESTER CITY MISSION BALANCE SHEET a5 at 31st Dettmber 2025 Note 2025 2024 FlxedAssEts Tangible Fixed A55et5 Investments 850,000.00 39,893.90 850,000.00 71,873.84 Total Fixed Assets 889,893.90 921,873.84 CurientAssets Debtors Short term depostt5 Cash at bank and in hand 150,950.93 67,889.12 40,589.25 Total Current Assets 218,840.05 40,589.25 Liabilities.. amounts falling due withln one year NET CURRENT ASSETS 218,840.05 40,589.25 NET ASSETS 1,108,733.95 962.463.09 FL5NOS Unrestricted Restricted 1,108,464.27 269.68 961,116.33 1.346.76 Total Fund5 1,108,743.95 962,463.09 Approved by the Board of Trustee5 and 51gnÈd On its bÈh31f by Richard Haworth Chai¥man 14th July 2026 The Notes on pa8Ès 9 to 12 form part of these Flnanelal Statements Page 8
Thè notes on pages 9- 12 form part of these Flnancial statements MANCHESTER CITY MISSION NOTES TO THE FINANCIAL STATEMENTS For the year ended 31" December 2025 Accounting Policies The financial statements have been prepared in accordance with the Charitie5 Act 1993 togelher with applicable accotsnting standards and the Charlties SORP and under the historical cc>st convention. Funds General funds represent the fund5 of the rnissitsn that are not subject to any restrictions regarding their use and are available foi application on the general purposes of the charity. Funds designated for a particular purpose by the trustees are also unrestricted, although every effort is made to ensure that donations received for a p3rticul8r purpose are spent accordingly. The account5 include all transactions. asset5 and liabilitie5 for which the mission 45 responsible in law. Incoming Resources Volunt(Jry income Collections and general donations are recognised when received by or on behalf of the mission. Planned giving receivable nder ovenant is recognised only when received. Income tax recoverable on covenants or gift aid donations Is recognised when the Income is recognised. Grant5 and legacies to the missioin are accounted for as soon as the mission is notified of its legal entitlement 8nd the amount due. Incomefrom Investment Interest and dividends are accounted for when Tecelvable. Resources used Gmnts Grants and donations are accounted for when paid over, or when awarded, if that award creates a b5ndlng obligation on the mission. Expenditure Exp@.nditure is Included gros5 and 15 accounted for on an accruals basls. Fixed 855ets Land bijffldings Land and building5 are included in the accounts at thE valuation put on them by Christie & Co. The Chancery, 58 Spring GaYden5, Manchester M2 IEW on the basis of thelr inspection of the property on 5, April 2023. OtherfixturE5, fittings and olfice equipment EqLilpment and furniture used within the mission's premises are included in the account5 at an estimated current value to the mission as considered appropri3te by the trustees, and are depreciated on a reducing balan of 20% p.a. Investments Investments purchased by the mlssion are Included at market value at 31" DecembeT 2025. Current assets ShoTt-term deposits include cash held Dn deposit at banks and building societies and other dep051t takers. Page 9
MANCHESTER CITY MISSION NOTES TO THE FINANCIAL STATEMENTS (Continued} For the year ended alst DÈtÈmber 2025 Note 2025 2024 INCOMING RESOURCES Incoming resources from donors Subscriptions and Donation5 Community food club 145,376.85 18,689.57 164,066.42 118,683,97 15,903.16 134,587.13 other voluntary incomin8 resources Grants Appeals Legacies 12,018.94 13,630.95 211.250.58 223,269.52 13,630.95 Income from charitable and anclllary tradlng Rental income Sundry income 7,319.23 7,319.23 24,202.59 24,302.59 Income from investments Interest & dividends received Unrestricted 3,003.56 5,328.21 RESOURCES USED Grants Missionary & Charitable giving Activltles dlrertly relating to the work of the mSsslon Comm¥nity food club stock 3nd groceries Project Staff c05t5 Project Resources Project Literature & Publicity Project Travel Property expenses Insurance Depfeciatlon Miscellaneous 10,796.54 151,783.10 307.85 4,174.66 1,744.73 26,474.60 7,543.80 10,714.86 169,211.03 704.82 5,007.86 2,361.35 29,756.44 5,039.60 202,825.28 222,795.96 Management and administratlon Administratiun Saliiries Administrative costs Pensions payable to former staff Independent Examiner Legal & Professional Bank charges Costs re.. potential sale of building 26,506.G9 18,495.62 26.533.97 23,806,49 720.00 78.00 782.34 720.00 692.24 642,24 46,582.65 52,394.94 Page 10
MANCHESTER CITY MISSION NOTESTO THE FINANCIALSTATEMENT5 (Continued) Forthe yÈarended 31st December 2025 2025 2024 STAFF COSTS M1sslon Staff Salaries Employers MIC Penslon Fund Contributions Training c05tS 133,769.69 5,483.65 11,720.29 148,065.40 7,674.79 12,889.79 581.05 Mission Stolf Costs 151,783.10 169.211.03 Adtnln15trative SalarlÈs Etnployer5 NIC Pension Fund Contributions 23,441,00 980.69 2.085.00 26,506.69 23.231.26 1,242.64 2.060.07 26,533.97 Pensions to former staff 178,289.79 195,745. No employee earned £40,ono p.a. 01 more The average number of employeÈ$ snalysed by function w2s Mission staff A(Sministrative Staff FIXED ASSETS Freehold land nd buildlnKS Equipmenl & Furnlture TOTAL Tanglble Flxed Assets Cost lor valu8t¢onl at IstJanu4ry 2025 Additions Disp05als Revaluatian 850.(100.00 4,572.00 854,572.00 Cost lor valuatitsnl at 31st December 2025 850,000.00 4,572,00 854,572.00 Depreciation at 1st January 2025 Charge for the year Charge on disposal 4,572.00 4,572.00 DeprÈclatlon at 31sr December 2025 4.572.00 4,572.00 Net book value as ht 31st Detember 2024 850,000.00 850.000.00 Ner boo* value as at 31st December 2025 850,000.00 8Jro.000.00 Page 11
MANCHESTER CITY MISSION NOTES TOTHE FINANCIAL STATEMENTS Icontinuedl Foythe yearended 315tDecember 2025 6 INVESTMENTS Market valuè Addltlons & 31 Dec 2024 Change in Value Market valuE ai Dec 2025 COIF Shares 71,873.84 130,000.001 11,979.941 39,893.90 71,873.84 130.000.001 11,979.941 39,893.90 2025 2024 7 DE8TORS Income t?x recoverable Prepayments UABILITIES.. AMOUNTS FALLING DUE wifHIN ONE YEAR Accruals 9 FUNDS 2025 2024 Analysis of net assets by fund Tangible Fixed set5 Investments Currenr Assets Ll3billties.' amounts falllng due withill one year 850,000.00 39,893.90 218,840.05 850,000. 71,873.84 40.589.25 1,108,733.95 962.463.09 Unrestricted funds- General fund Restricted fvnds 1,108.464.27 269.68 961,116.33 1,346.76 1,108,733.95 962,463.09 Ptge 12