## **Healthwatch Manchester** ## **Charity No. 1179089** **Company No. 08465025** **Trustees' Report and Unaudited Accounts** **31 March 2025** **Healthwatch Manchester Contents** ||Pages| |---|---| |Trustees' Annual Report|2 to 4| |Independent Examiner's Report|5| |Statement of Financial Activities|6| |Summary Income and Expenditure Account|7| |Balance Sheet|8| |Notes to the Accounts|9 to 14| |Detailed Statement of Financial Activities|15| Page 1 **Healthwatch Manchester Trustees Annual Report** The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the unaudited financial statements of the charity for the year ended 31 March 2025. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Company No. 08465025** ## **Charity No. 1179089** ## **Principal Office** 1st Floor Railway Cottage 33 Collier Street Manchester M3 4NA ## **Registered Office** 1st Floor Railway Cottage 33 Collier Street Manchester M3 4NS ## **Directors and Trustees** The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: |M. Desai|(Resigned 13 June 2024)| |---|---| |P. Hughes|| |A. Kanji|(Resigned 13 June 2024)| |C. Kwaku-Odoi|| |F. McCullough|(Resigned 1 April 2024)| |A. Sarson|| |C. Steele|| ## **Accountants** Powell & Powell Limited Suite F38 & F39 Cheadle Place Stockport Road Cheadle SK8 2GL ## **OBJECTIVES AND ACTIVITIES** Healthwatch is an independent champion for people using local health and social care services. Page 2 **Healthwatch Manchester** ## **Trustees Annual Report** The main activities undertaken in relation to those purposes are the gathering of peoples views about services and what could be improved and sharing those views with those in power to make positive changes happen. We also provide information services to people about health and social care services available locally. My second year as Chair of Healthwatch Manchester sees us enter our twelfth year as a statutory organisation, providing an independent voice for the people of Manchester who use our health and social care services. We continue to see transformation within the health and care landscape with the abolition of NHS England,as the government changes how our NHS is run. Additionally, we will see restructure within the Integrated Care Boards, as the Secretary of State describes this reform as being "the biggest decentralisation of power in the history of the NHS". What remains consistent is the work undertaken by Healthwatch Manchester as we continue to work to our six statutory functions, representing the voice of our citizens. Working both independently and collaboratively with our Healthwatch network across Grater Manchester, we continue to use our dedicated locality knowledge. This ensures that our yearly work plan, and areas of focus, represent what Manchester citizens and our board , feel are the key areas of concern. We engage, investigate,evaluate and feedback through our reports and engagement, with commissioners, providers, organisations and key stakeholders across Manchester. Highlights for me this year included the successful launch event of our Men's and Women's Health and Care Forums at Manchester Art Gallery, and then publicising this further with a stand manned by the Healthwatch Manchester Team on a busy Saturday at Piccadilly Gardens. It was a pleasure to welcome Sally Dervan, Chief Executive Officer of Age UK Manchester, onto the Healthwatch Manchester Board. Our board continues to grow, ensuring that we too are representative of our communities, enabling us to reach out and listen to your experiences of service access, to see what works well and what can be improved. Our staff team,volunteers and our board are proud of what we achieve on your behalf. Our digital and social engagement continues to increase , but the outreach work we undertake is vital , to enable a visible and tangible presence for engagement. Our ongoing core activities have included a highly resourced information and engagement hub office based in Castlefield in the heart of Manchester. From here we provide our statutory information and signposting service through our dedicated staff team which assist the citizens of Manchester into health, care and their related complaints and advocacy services. Our 2024-2025 workplan included the following: - New Ways to access Primary Care. - A mystery shopper as well as a website review of the GP Enhanced Access (Out of hours) Service. - A review of defibrillator locations across the city. - Launch of our Men's and Women's Health Forums. - Investigation of the Neurodiversity Care Pathway. - Aids and Adaptations 6 months review of people's experiences - Children and Families Forum setup. - Hospital Passports review. - Enter and view results to mental health inpatient services. Page 3 **Healthwatch Manchester** ## **Trustees Annual Report** The areas of focus often included the review of services and where and when this is the case were followed by reports detailing the associated findings, conclusions and recommendations. Our organisation is represented at key bodies such as boards, steering groups and committees by the chair and management staff which is crucial in ensuring the placement of Healthwatch Manchester as an integral part of the Health & Social Care economy in Manchester. As you can imagine from reading this summary, our most precious resource is our staff team and the commitment and enthusiasm of our Chief Executive Officer and his team is regularly commended by our board. ## **FINANCIAL REVIEW** The income of the charity increased to £152,059 (2024: £148,345) as a result of increased grants to support specific projects and activities. A deficit of £18,172 was incurred in the year (2024: Deficit £20,197) as a result of essential increases in salary costs that have not been funded by the core grant funding which has remained unchanged since 1st April 2023 despite nationwide increases in salary levels . As a result of the deficit for the year the charity has a net deficit of assets of £2,487 which the directors are working to eliminate in the financial year to 31st March 2026. The trustees have considered the current and future activities of the charity and known levels of income and expenditure and are satisfied that the charity is a going concern. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The charity is controlled by its governing document, the memorandum and articles of association and is constituted as a limited company, limited by guarantee, as defined by the Companies Act 2006. healthwatch manchester is also greatly influenced by Healthwatch England which is the national umbrella organisation and we are subject to checks for our compliance with its duties to maintain the brand licence. The Trustee board is derived from the membership of Healthwatch Manchester. Full member organisations can request board membership. Member organisations reflect the diversity of the Manchester population and its communities. The board seeks to reflect this diversity through its profile and enable members to champion those communities. Currently the board has representatives from organisations which support young, disabled, disadvantaged and BAME people and each enriches the board with their skills , local knowledge and experience. There is a robust application process with a clear audit trail. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102). Signed on behalf of the board A. Sarson Trustee 08 September 2025 Page 4 **Healthwatch Manchester Independent Examiners Report** ## **Independent Examiner's Report to the trustees of Healthwatch Manchester** I report to the charity trustees on my examination of the financial statements of Healthwatch Manchester for the year ended 31 March 2025. ## **Responsibilities and basis of report** As the charity's trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act. Having satisfied myself that the financial statements of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe: - accounting records were not kept in accordance with section 386 of the 2006 Act ; or - the financial statements do not accord with those records; or - the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or - the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Stephen Hennessey FCCA Powell & Powell Limited Suite F38 & F39 Cheadle Place Stockport Road Cheadle SK8 2GL 08 September 2025 Page 5 **Healthwatch Manchester Statement of Financial Activities** ## **for the year ended 31 March 2025** |**Notes**
**Income and endowments**
**from:**
Charitable activities
4
**Total**
**Expenditure on:**
Charitable activities
5
Other
6
**Total**
Net gains on investments
**Net expenditure**
7
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
152,059|**Total funds**
**2025**
**£**
152,059|**Total funds**
**2024**
**£**
148,345| |---|---|---|---| ||152,059
167,886
2,345|152,059
167,886
2,345|148,345
166,140
2,402| ||170,231
-|170,231
-|168,542
-| ||(18,172)
-|(18,172)
-|(20,197)
-| ||(18,172)|(18,172)|(20,197)| ||(18,172)
15,685|(18,172)
15,685|(20,197)
35,882| ||(2,487)|(2,487)|15,685| Page 6 **Healthwatch Manchester Summary Income and Expenditure Account** ## **for the year ended 31 March 2025** |Income
**Gross income for the year**
Expenditure
Depreciation and charges for
impairment of fixed assets
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2025**
**£**
152,059
152,059
167,886
2,345
170,231
(18,172)
(18,172)|**2024**
**£**
148,345| |---|---|---| |||148,345| |||166,140
2,402| |||168,542| |||(20,197)| |||(20,197)| Page 7 **Healthwatch Manchester Balance Sheet** ## **at 31 March 2025** |**Company No.**
**08465025**
**Notes**
**2025**
**£**
**Fixed assets**
Tangible assets
9
7,034
7,034
**Current assets**
Cash at bank and in hand
32,637
32,637
**Creditors:**Amount falling due within one year
10
(42,158)
**Net current (liabilities)/assets**
(9,521)
**Total assets less current liabilities**
(2,487)
**Net (liabilities)/assets excluding pension asset or liability**
(2,487)
**Total net (liabilities)/assets**
(2,487)
**The funds of the charity**
**Restricted funds**
11
**Unrestricted funds**
11
General funds
(2,487)
(2,487)
**Reserves**
11
**Total funds**
(2,487)|**2024**
**£**
7,205| |---|---| ||7,205
12,949| ||12,949
(4,469)| ||8,480
15,685| ||15,685| ||15,685| ||15,685| ||15,685| ||15,685| These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Approved by the board on 08 September 2025 And signed on its behalf by: A. Sarson Trustee 08 September 2025 Page 8 **Healthwatch Manchester Notes to the Accounts** ## **for the year ended 31 March 2025** - 1 **Accounting policies** ## **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) (effective 1 January 2015) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. ## **Change in basis of accounting or to previous accounts** There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years. ## **Fund accounting** - Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. - Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. - Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal. ## **Income** - Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability. - Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA. Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income. - Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets Page 9 **Healthwatch Manchester Notes to the Accounts** ## **Expenditure** - Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates. - Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs. - Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. - Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs. - Other expenditure These are support costs not allocated to a particular activity. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Tangible fixed assets and depreciation** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life: Computer equipment 33.3% Straight line ## **Stocks** Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market. ## **Trade and other 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. ## **Cash and cash equivalents** Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Page 10 **Healthwatch Manchester Notes to the Accounts** ## **Trade and other creditors** Short term creditors are measured at the transaction price. Other 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. ## **Leased assets** Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease. Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases. Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs. Assets held under finance leases are depreciated in the same way as owned assets. Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis. ## **Pension costs** The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. ## **Receipt of donated goods, facilities and services** All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity. ## 2 **Company status** The company is a private company limited by guarantee and consequently does not have share capital. Page 11 **Healthwatch Manchester** **Notes to the Accounts** ## 3 **Statement of Financial Activities - prior year** |3
**Statement of Financial Activities - prior year**|||| |---|---|---|---| |**Income and endowments from:**
Charitable activities
**Total**
**Expenditure on:**
Charitable activities
Other
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**
4
**Income from charitable activities**
Grant funding
5
**Expenditure on charitable activities**
_Expenditure on charitable_
_activities_
Grant funding
_Governance costs_
Independent examiners fee|**Unrestricted**
**£**
152,059
152,059
**Unrestricted**
**£**
165,966
1,920
167,886|**Unrestricted**
**funds**
**2024**
**£**
148,345
148,345
166,140
2,402
168,542
(20,197)
(20,197)
(20,197)
35,882
15,685
**Total**
**2025**
**£**
152,059
152,059
**Total**
**2025**
**£**
165,966
1,920
167,886|**Total funds**
**2024**
**£**
148,345| ||||148,345
166,140
2,402| ||||168,542| ||||(20,197)| ||||(20,197)| ||||(20,197)
35,882| ||||15,685| ||||**Total**
**2024**
**£**
148,345| ||||148,345| ||||**Total**
**2024**
**£**
164,040
2,100| ||||166,140| Page 12 **Healthwatch Manchester Notes to the Accounts** ## 6 **Other expenditure** |Amortisation, depreciation,
impairment, profit/loss on
disposal of fixed assets
7
**Net expenditure before transfers**
This is stated after charging:
Depreciation of owned fixed assets
8
**Staff costs**
No employee received emoluments in excess of £60,000.
9
**Tangible fixed assets**
**Cost or revaluation**
At 1 April 2024
Additions
At 31 March 2025
**Depreciation and**
**impairment**
At 1 April 2024
Depreciation charge for the
year
At 31 March 2025
**Net book values**
At 31 March 2025
At 31 March 2024
10 **Creditors:**
amounts falling due within one year
Trade creditors
Other taxes and social security
Other creditors
Accruals|**Unrestricted**
**£**
2,345
2,345
**2025**
**£**
2,345
**2025**
**£**
66
2,310
964
38,818
42,158|**Total**
**2025**
**£**
2,345
2,345
**Computer**
**equipment**
**£**
15,248
2,174
17,422
8,043
2,345
10,388
7,034
7,205|**Total**
**2024**
**£**
2,402| |---|---|---|---| ||||2,402| ||||**2024**
**£**
2,402
**Total**
**£**
15,248
2,174| ||||17,422| ||||8,043
2,345| ||||10,388| ||||7,034| ||||7,205| ||||**2024**
**£**
-
2,248
764
1,457| ||||4,469| Page 13 **Healthwatch Manchester Notes to the Accounts** ## 11 **Movement in funds** |**Restricted funds:**
**Unrestricted funds:**
**General funds**
**Total funds**
12 **Analysis of net assets between funds**
Fixed assets
Net current assets
13 **Reconciliation of net debt**
Cash and cash equivalents
Net debt|**At 1 April**
**2024**
15,685
15,685|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
152,059
152,059
**At 1 April**
**2024**
**£**|**Resources**
**expended**
**£**
(170,231)
(170,231)
**Unrestricted**
**funds**
**£**
7,034
(9,521)
(2,487)
**Cash flows**
**£**|**At 31**
**March**
**2025**
**£**
(2,487)| |---|---|---|---|---| |||||(2,487)| |||||**Total**
**£**
7,034
(9,521)| |||||(2,487)| |||||**At 31**
**March**
**2025**
**£**| |||12,949|19,688|32,637| |||12,949
12,949|19,688
19,688|32,637| |||||32,637| ## 14 **Related party disclosures** ## _**Controlling party**_ The company is limited by guarantee and has no share capital; thus no single party controls the company. Page 14 **Healthwatch Manchester Detailed Statement of Financial Activities** ## **for the year ended 31 March 2025** |**Income and endowments from:**
Charitable activities
Grant funding
**Total income and endowments**
**Expenditure on:**
Charitable activities
Grant funding
Governance costs
Independent examiners fee
**Total of expenditure on charitable**
**activities**
General administrative costs,
including depreciation and
amortisation
Depreciation of Computer
equipment
**Total of expenditure of other costs**
**Total expenditure**
Net gains on investments
**Net expenditure**
**Net expenditure before other**
**gains/(losses)**
Other Gains
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2025**
**£**
152,059
152,059
152,059
165,966
165,966
1,920
1,920
167,886
2,345
2,345
2,345
170,231
-
(18,172)
(18,172)
-
(18,172)
15,685
(2,487)|**Total funds**
**2025**
**£**
152,059
152,059
152,059
165,966
165,966
1,920
1,920
167,886
2,345
2,345
2,345
170,231
-
(18,172)
(18,172)
-
(18,172)
15,685
(2,487)|**Total funds**
**2024**
**£**
148,345| |---|---|---|---| ||||148,345| ||||148,345
164,040| ||||164,040| ||||2,100| ||||2,100| ||||166,140
2,402| ||||2,402| ||||2,402| ||||168,542
-| ||||(20,197)| ||||(20,197)
-| ||||(20,197)| ||||35,882| ||||15,685| Page 15