ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
HUMANS MCR
(Charitable Incorporated Organisation)
CHARITY REGISTRATION No: 1189282
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
HUMANS MCR
(Charitable Incorporated Organisation)
| CONTENTS | |
|---|---|
| Page 3 | Legal and Administrative Information |
| Pages 4 to 7 | Trustees' Report |
| Page 8 | Statement of Financial Activities |
| Page 9 | Balance Sheet |
| Pages 10 to 19 | Notes to the Financial Statements |
| Page 20 | Independent Examiner's Report |
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HUMANS MCR
(Charitable Incorporated Organisation)
LEGAL AND ADMINISTRATIVE INFORMATION
CHARITY NUMBER
CHARITY NUMBER 1189282 DATE OF REGISTRATION 30th April 2020 START OF FINANCIAL YEAR 1st March 2024 END OF FINANCIAL YEAR 31st March 2025 TRUSTEES AT 31ST MARCH 2025 Claire Barton Paul Pike Caitlan Macleod Asif Khan Laura Sullivan Adele Wylie (Resigned 19th February 2025) LEGAL STATUS Charitable Incorporated Organisation
GOVERNING INSTRUMENT
CIO - Foundation Registered 30th April 2020, as amended on 7th February 2021, as amended on 25th May 2021, as amended on 28th February 2022, as amended on 29th June 2022, as amended on 28th July 2022 ,as amended on 24th July
OBJECTS
Humans MCR are committed to the short- and long-term relief of food poverty, with a particular emphasis on breaking the cycle of generational food poverty. We use innovative solutions to ensure that nobody goes hungry in the areas of Manchester, Salford and Bury.
CORRESPONDENCE ADDRESS 18 Gazette Close Rochdale OL11 3EF PRIMARY BANKERS The Co-operative Bank P.O Box 250 Delf House Southway Skelmersdale WN8 6WT
INDEPENDENT EXAMINERS
Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
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HUMANS MCR
(Charitable Incorporated Organisation)
TRUSTEES' REPORT
FOR THE YEAR ENDED 31ST MARCH 2025
Objectives and Activities
Humans MCR analyses and responds to the root causes of food poverty and works to give respect, health, dignity, and hope to those communities. Our mission is to change lives in the communities that we serve by providing access to food and education to build a healthy, hunger-free future.
Our holistic approach and innovative suite of services work in sync to lift our clients out of food poverty and a path to selfsustainability.
Foodbank on-Wheels
The Foodbank is our Anchor project and is usually the first point of contact with clients who present to us in crisis. We deliver support and signposting until such time the client feels that they are no longer in crisis and can begin to take control of their finances and budget. Food provided through this project is for at least three days, and we always include fresh produce in these parcels to ensure our clients are given the resources to produce nutritionally complete meals.
Community Grocers on-Wheels
Launched in 2022, the Grocers is our Hero project and a complimentary initiative to emergency food support. A stepping stone between the Foodbank and the supermarket, the project uses food otherwise destined for waste to provide clients at risk of poverty with a week’s worth of fresh groceries of their choice, delivered to their door. Clients are given access to our online portal, which allows them to then choose the food they wish to receive, just like an online supermarket delivery.
Both of our immediate support services are 100% delivery based to promote and maintain client dignity.
Learn with Humans MCR
Learn with Humans MCR is a programme of education in which clients are given tools and resources to learn life skills through interactive sessions. This year, this project really started to take shape. We secured game-changing partnerships with Baxter Storey and Manchester College, both of whom provided pro-bono support to the initiative. We successfully ran three iterations of LWHMCR, including creative cookery classes, cookery for families with young children and after-school classes for children. We have also started to build on our online resources including recipes and step-by-step cooking videos.
Nobody Hungry at Christmas
Our annual Christmas project is our most ambitious one of the year and sees us create and deliver full Christmas hampers to a record number of clients each year. The hampers include everything needed to make a full Christmas dinner, plus treats for all the family, gifts and books for children and those little extras that make Christmas so special.
We can confirm that we have abided by the ‘public benefit’ guidance set out in the Charity Commission.
Contribution Made by Volunteers
We currently have 6 regular volunteers and around 100 seasonal and ad-hoc volunteers, such as people who volunteer for the Christmas campaign and companies who volunteer their corporate responsibility days to us.
Volunteers to our Foodbank and Grocers project are Parcel Packers, and work on a weekly basis to pack food parcels and Community Grocers packages.
Volunteers to Learn with Humans work with us at the cookery school to hand out course materials, demonstrate cooking skills, and act as a friendly face should delegates need help or assistance.
Volunteers to our Nobody Hungry at Christmas project work on the three most intense days of the year for us and help to ensure that over a thousand clients receive everything they need to make Christmas special for themselves and their families.
All of our regular volunteers are trained to at least Level 2 in Food Hygiene and are fully allergy trained.
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HUMANS MCR
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2025
Achievements and Performance
We continued to deliver emergency, gold-standard food parcels to clients in Manchester experiencing poverty. Referral partners were given access to our detailed, online platform where they could choose items that their clients would prefer to receive. Parcels continued to heavily focus on positive nutritional habits (such as making complete meals out of ingredients and using fresh produce in recipes).
Overall, we provided 86,080 meals throughout the year. Clients reported that they felt less anxiety and felt happier after receiving a parcel. One client said “the food parcel was great. You can tell they care, and it’s not just leftover food that people don’t want, it’s good quality stuff – you even get some nice pizzas! It was thoughtful.”
We utilised food redistribution schemes such as Fareshare, Neighbourly and mainstream supermarkets, using food destined for waste to prevent hunger. Despite prices everywhere consistently increasing since the Grocers’ launch in 2021, we have never put ours up and still offer a full week’s shop, including delivery, starting at £6.95 for a single person. This consistent weekly food delivery has enabled some of our clients to take ownership of their own consumption and is the first step out of poverty for good for many of them. A customer recently told us; “please know that I really appreciate your deliveries and that we will really enjoy our Sunday family dinner. The oven is going on for the full deal; joint, roasties, stuffing... the chocolate chip brioche went in the freezer and will come out to make a bread-and-butter pudding, so thanks again.” Customers saved between £30-£40 a week, consistently, with the service seeing many people through tricky financial periods (such as unemployment) who then reported back to us that the Grocers had helped to stabilise their finances.
We ran three new Learn with Humans MCR classes this year. Creativity in the Kitchen” was a course focusing on cooking outside of the box, and maximising the ingredients found in a typical food parcel to create flavourful family meals - such as soda bread from scratch and veg-packed noodle bowls. We also ran a class for families with young children (under 5); these classes were filmed and edited, and as a result the recipes will go live on our website and social media in the next couple of months. Our aim here is to make them accessible to everyone; people can log on and cook along with the chef - regardless of location.
Learn with Humans MCR also made its’ way into schools. We ran a 6-week, after-school cookery course for twelve children between the ages of 9-11, working in one of our partners schools: the Church of England School of the Resurrection. We cooked child-friendly yet healthy dishes such as fajitas from scratch, arrabiata pasta with a hidden-veg tomato sauce, mezze bowls and ramen (featuring the perfect six-minute egg!) We also made sure to include sweet treats on the menu like cupcakes and chocolate-dipped fruit. kebabs.
This project will break generational cycles; so many people living in constant poverty are unsure how to cook anything at all; this was clear from surveying our initial beneficiaries; and by teaching this vital skill, we show them the possibilities of even the most basic of foods – which will have a huge knock-on effect on health, both physical and mental.
This year’s NHAC saw us support 1,022 clients with full Christmas hampers - which. included all the ingredients to make a full Christmas dinner, toys, books, and selection boxes for children, and treats to all the family – to clients who were identified by our partners as needing some extra support throughout the festive season. Clients praised the quality of the food received (the organic fresh produce, which was donated to us), the brand- new toys and the ease of delivery.
In addition, we also ran similar projects around Diwali and Eid, providing bespoke hampers around these holidays to families who celebrate, enabling cultural and religious traditions to be honoured with dignity and joy.
Overall, this year, we supported 10,806 clients.
We successfully secured commitments of £317,182 in grant funding this year (some of which is being carried over to next financial year, and some multi-year funding which will hit in future financial years); an increase on the previous year and a positive sign that our fundraising is moving in the right direction. Our Christmas fundraising campaign raised £43k (our target was £25k) and we also received regular donations throughout the year.
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HUMANS MCR
(Charitable Incorporated Organisation)
TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2025
Financial Review
We are carrying restricted funds over to the next financial year, which is a security net for us and ensures that should some of next year’s grant applications be unsuccessful, we do not have to cease operations.
Our Grocers is a small source of income £4,592; despite stretching beyond capacity, we have never increased our prices for this project to continue to prioritise the needs of our clients.
Currently, we are funded by a combination of grant funding (both restricted and unrestricted funds), targeted donation campaigns (such as Nobody Hungry at Christmas) and ad-hoc donations from the public.
This year we have received repeat funding and an increase in multi-year funding from many of our previous funders such as Recycle for GM, Salford CVS, Garfield Weston Foundation, Manchester City Council, National Lottery, Swire Charitable Trust, and a wide range other smaller funders. Overall, we received 107 separate grants from forty-nine different funders.
We partnered with the MEN, local businessperson, Michael Josephson MBE, a wide range of local businesses Glaukos, Creative Spark, Hop Property Investments, for our 2024 Christmas campaign. This generated a record staggering total of £43,015 for funds raised.
Overall, we are happy with our financial position and are now looking to provide ourselves with some longer-term financial security, by continuing with our current fundraising strategy and to further develop and expand are partner relationships.
The use of reserves should only be or a short period of time (no more than three months) to give the organisation time to raise the required funds.
The level of reserves we will aim for is at least three months’ core expenditure (staff salaries, rent etc) so that we can continue to operate and keep our organisational security during potential funding shortages.
We currently have £20,889 of unrestricted reserves held in our account.
We use a combination of public fundraising and grant applications to finance our charity.
Overall, we received £247,886.05 in support from forty-six separate Trusts, seventeen of whom were new funders (not including support committed for future years). We intend to build on these relationships within the next 12 months whilst continuing to look for new funding partners to keep our fundraising income moving on an upwards trajectory.
As we become a household name locally, we are finding that the local community support for our work is increasing. For example, Creative Spark and the Manchester Evening News run annual campaigns over Halloween and Christmas to raise money for us; the latter raised £28k in December 2024, including a £14k match funding donation from local businessperson Michael Josephson, who is one of our biggest supporters. He also recently introduced us to other businesspeople, such as Andrew Geddes and Julie Perry, who donated thousands of pounds each to our Christmas campaign this year.
The Grocers is also a small source of income, and we raise around £500 in donations from the public each month.
Structure, Governance and Management
To elect a new trustee, we will advertise a formal application and assess their qualifications, experience and whether they are the best fit for the charities aims and objectives. The decision to appoint a new trustee should always be unanimous.
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HUMANS MCR
(Charitable Incorporated Organisation)
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025
| Notes INCOMING RESOURCES Incoming Resources from Generated Funds Donations, Grants & Legacies 3a Activities for Generating Funds 3b Investment Income 3c TOTAL INCOMING RESOURCES RESOURCES EXPENDED Costs of Generating Funds Cost of Charitable Activities 4a Governance Costs 4b TOTAL RESOURCES EXPENDED NET INCOMING (OUTGOING) RESOURCES Funds Brought Forward Transfer Between Funds 5 TOTAL FUNDS CARRIED FORWARD |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 89,049 179,859 268,908 299,186 4,592 - 4,592 11,280 - - - 129 93,641 179,859 273,500 310,594 121,956 148,022 269,978 256,831 6,405 - 6,405 6,227 128,360 148,022 276,383 263,058 (34,719) 31,837 (2,882) 47,536 91,462 48,350 139,812 92,276 6,519 (6,519) - - 63,262 73,668 136,930 139,812 |
|---|---|
Movements on all reserves and all recognised gains and losses are shown above. All of the organisation's operations are classed as continuing.
The notes on pages 10 to 19 form part of these financial statements.
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HUMANS MCR AS AT31Sf MAIICH 2W25 -hkn2S tsr.24 439 ¥1Z1 25A39 121 6222 110.061 7&M8 11¢282 .191 Cth4¢B4nk8rvJ ui 107.745 792 4792 111Ag1 103.691 139,812 FUnd•aIt¢1rfty 91A62 E4 139,812
HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES
Basis of Preparation & Assessment of Going Concern
Basis of Preparation
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (SORP 2015) (Second Edition, effective 1st January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.
The Charity meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost unless otherwise stated in the relevant accounting policy notes.
Assessment of Going Concern
Preparation of the accounts is on a going concern basis. The trustees consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.
Incoming Resources
Recognition of Incoming Resources
These are included in the Statement of Financial Activities (SOFA) when:
▪ the charity becomes entitled to the resources;
▪ the trustees are virtually certain they will receive the resources; and
▪ the monetary value can be measured with sufficient reliability
Incoming Resources with Related Expenditure
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resource and related expenditure are reported gross in the SOFA.
Grants and Donations
Grants and Donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Tax Reclaims on Donations and Gifts
Incoming resources from tax reclaims are included in the SOFA at the same time as the gift to which they relate.
Contractual Income and Performance Related Grants
This is only included in the SOFA once the related goods or services have been delivered.
Gifts in Kind
Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised. Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or distributed by the charity. Gifts in kind for use by the charity are included in the SOFA as incoming resources when receivable.
Donated Services and Facilities
These are only included in incoming resources (with an equivalent amount in resources expended) where the benefit to the charity is reasonably quantifiable, measurable and material. The value placed on these resources is the estimated value to the charity of the service or facility received.
Volunteer Help
The value of any voluntary help received is not included in the accounts.
Investment Income
This is included in the accounts when receivable.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
1. ACCOUNTING POLICIES (continued)
Expenditure and Liabilities
Liability Recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.
Governance Costs
Include costs of the preparation and examination of statutory accounts, the costs of the trustees meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with Performance Conditions
Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.
Grants Payable without Performance Conditions
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to a grant which remain in control of the charity.
Investments
Investments quoted on a recognised stock exchange are valued at market value at the year end. Other investment assets are included at trustees' best estimate of market value.
Unrestricted funds
These funds can be used for the general objectives of the charity as set out in the trustees report. The movements of the unrestricted funds are given in the Statement of Financial Activities.
Restricted funds
These funds are where the donor has specified a purpose for the donation made. These restrictions often arise as a result of appeals for special offerings for specific purposes.
Designated funds
These funds are funds set aside by the trustees out of unrestricted general funds for particular purposes or projects.
Fixed Assets
Fixed Assets are capitalised if they can be used for more than one year and cost at least £5,000. They are valued at cost or, if gifted, at the value to the charity on receipt.
Depreciation Expense
Depreciation is calculated at a rate to write off the cost of tangible fixed assets over their estimated useful lives. The rates applied are as follows:
Motor Vehicles 25% - Straight Line Basis Electric Bikes 25% - Straight Line Basis Equipment Cost 25% - Reducing Balance Basis
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
2. TANGIBLE FIXED ASSETS
| Cost 01-Mar-24 Additions Disposals Net Book Value at 31-Mar-25 Depreciation 01-Mar-24 Charge Depreciation at 31-Mar-25 Net Book Value 31-Mar-25 Net Book Value 31-Mar-24 |
Motor Equipment TOTAL Vehicles Cost 2024/25 £ £ £ 42,729 - 42,729 - - - - - - 42,729 - 42,729 6,608 - 6,608 10,682 - 10,682 17,290 - 17,290 25,439 - 25,439 36,121 - 36,121 |
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2025 : None 31st March 2024 : None
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
3. INCOMING RESOURCES
| Note a) Donations, Grants & Legacies Gift Aid Tax Gifts & Donations Grants Received 5 b) Activities for Generating Funds Merchandise Sales c) Investment Income Interest |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 1,438 - 1,438 1,347 51,167 - 51,167 32,709 36,444 179,859 216,303 265,131 89,049 179,859 268,908 299,186 4,592 - 4,592 11,280 4,592 - 4,592 11,280 - - - 129 - - - 129 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
4. RESOURCES EXPENDED
| Note a) Cost of Charitable Activities Activities & Events Administrative Expenses 5 Advertising & Publicity 5 Depreciation Expense Equipment Costs 5 Food Costs 5 Fundraising Costs Insurance Costs Motor Vehicles Costs 5 Office Costs 5 Rent & Rates 5 Staff Costs 5 & 12 Sundry Expenses Training Costs 5 Travel & Subsistence 5 Volunteers Expenses 5 ` b) Governance Costs Independent Examiners Fees 9 Legal & Professional Fees |
Unrestricted Restricted TOTAL TOTAL Funds Funds 2024/25 2023/24 £ £ £ £ 2,331 - 2,331 3,615 5,535 3,105 8,640 9,380 1,368 1,832 3,199 945 10,682 - 10,682 4,358 3,536 7,081 10,617 7,544 15,025 47,291 62,315 46,008 12,303 - 12,303 17,854 2,650 - 2,650 3,686 1,046 6,381 7,428 7,630 753 300 1,053 1,621 998 10,867 11,865 9,976 62,695 70,045 132,740 138,549 - - - 21 22 703 725 60 2,599 40 2,639 3,169 414 378 792 2,417 121,956 148,022 269,978 256,831 1,380 - 1,380 1,140 5,025 - 5,025 5,087 6,405 - 6,405 6,227 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
5. RESTRICTED FUNDS
CURRENT FINANCIAL YEAR
| Arnold Clark - Community Fund Belvedere Trust Bury VCFA - Cost of Living Community Fund Bury VCFA - Household Support Fund CGL - Innovation Fund Community Fund Equans - Community Funding Equans Generation LTD Feeding Britain Fund For Housing Fund - Community Fund For Housing Fund - Community Fund Ford Britain Trust GMCVO - Cost of Living Support Hays Travel Foundation Household Support Fund JCDecaux Jigsaw Foundation Fund LET'S! Do It Community Fund Manchester Guardian Society Charitable Trust Manchester Relief in Need Mazars Charitable Trust MCC - Cost of Living Fund 2024 MCC - Food Partnership Fund MCC - Food Partnership Grant (Piccadilly) MCC - Food Response - Moss Side & Rusholme MCC - Food Response Infrastructure MCC - Harpurhey, Higher Blackley, Charlestown MSV Kindness Fund National Lottery - Awards for All One Stop - Community Fund One Stop - UK Citizenship Fund Recycle for GM Fund Rochdale Borough Council - Food Solutions Sainsbury's - Helping Everyone Eat Better Salford CVS - Community Cooking Fund Salford CVS - Family Cooking Fund Salford CVS - Household Support Fund Salford CVS - Impact Fund Salford CVS - Responsiveness Fund Salford CVS - Salford Foodshare Network Salford CVS - Wellbeing Matters Fund Spend Well Live Well Tesco Community Fund The Beautiful South Fund The Booth Charities |
Balance Balance 01-Mar-24 Income Expenditure Transfers 31-Mar-25 £ £ £ £ £ - 2,500 - - 2,500 - 1,000 - - 1,000 961 - 984 23 - - 4,000 4,000 - - 532 - 533 1 - 1,153 2,500 4,000 347 - 1,103 - 1,103 - - - 3,000 - - 3,000 - 3,000 3,000 - - - 222 247 25 - - 500 - - 500 - 3,000 - - 3,000 - 9,500 9,500 - - - 5,290 4,999 - 291 222 - 222 - - - 1,500 212 - 1,288 - 12,474 12,478 4 - 1,020 - 1,030 10 - 1,901 - 1,901 - - - 5,000 5,000 - - - 1,000 - - 1,000 - 15,000 8,383 - 6,617 10,525 - 10,604 79 - - 150 150 - - - 1,000 1,000 - - 7,425 261 7,845 159 - - 2,000 2,000 - - - 1,000 - - 1,000 - 20,000 5,405 - 14,595 - 1,000 1,008 8 - - 1,000 1,000 - - 4,491 - 4,491 - - - 4,965 5,045 80 - - 1,500 1,493 - 7 1,417 - 1,257 (160) - - 5,000 5,000 - - - 3,000 - - 3,000 - 24,376 5,623 - 18,753 - 15,000 15,000 - - 1,469 - 1,483 14 - 10,000 - 1,987 (8,013) - 997 - 997 - - - 2,000 - - 2,000 - 1,621 1,201 - 420 - 3,000 - - 3,000 43,216 156,359 130,180 (7,423) 61,971 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
5. RESTRICTED FUNDS (Continued)
CURRENT FINANCIAL YEAR (Continued)
| The Eleanor Peel Trust The Grocers Charity The JD Foundation The Peter Kershaw Charitable Trust The Pret Foundation - Community Grants The Rainford Trust Transport for Sick Children Truemark Trust Grant WCHG - Living Well Fund We Love MCR - Stronger Communities Fund Total Restricted Funds |
Balance Balance 01-Mar-24 Income Expenditure Transfers 31-Mar-25 £ £ £ £ £ 894 - 1,734 840 - - 5,000 - - 5,000 - 5,000 - - 5,000 - 5,000 5,000 - - - 500 500 - - 1,000 - - 1,000 - 2,000 2,000 - - 993 - 1,050 57 - - 5,000 4,303 - 697 3,247 - 3,254 7 - 5,134 23,500 17,841 904 11,697 48,350 179,859 148,022 (6,519) 73,668 |
|---|---|
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
5. RESTRICTED FUNDS (Continued)
PREVIOUS FINANCIAL YEAR
| Bags of Help Community Grant Be Well Bernard Sunley Foundation Bury VCFA - Cost of Living Community Fund CGL - Innovation Fund Christmas Fund Coalfields Fund - Recovery & Resilience Fund Comic Relief - Community Fund Community Fund Duchy of Lancaster Benevolent Fund Easter Fund Equans - Community Funding Eric Wright - Cost of Living Fund Eric Wright - Volunteers' Expenses Fund Feeding Britain Fund Food Partnership Fund Food Response Infrastructure Household Support Fund Inclusive Neighbourhood Grant Jigsaw Foundation Fund LET'S! Do It Community Fund Manchester Guardian Society Charitable Trust National Lottery - Awards for All NL - Cost of Living Community Fund NPC Labs - Tackling Financial Hardship RBH - Community Grant Recycle for GM Fund Recycle for Greater Manchester R.A.T - Climate Change Fund R.A.T - Community Warehouse R.A.T - Food Solution Grants R.A.T - Volunteers' Celebration Fund Rochdale Action Together - Winter Food Fund R.A.T - Winter Packs Fund Salford CVS - Big Ideas Fund Salford CVS - Community Cooking Fund Salford CVS - Salford Foodshare Network Salford CVS - Salford Foodshare Network Salford CVS - Volunteers' Week Fund Salford CVS - Wellbeing Matters Fund Spend Well Live Well The Clothworkers Foundation The Eleanor Peel Trust Truemark Trust Grant WCHG - Living Well Fund We Love MCR - Stronger Communities Fund Total Restricted Funds |
Balance Balance 01-Mar-23 Income Expenditure Transfers 31-Mar-24 £ £ £ £ £ 5,336 1,000 6,400 64 - 376 - 377 1 - - 5,000 - (5,000) - - 4,000 3,137 98 961 964 - 432 - 532 - 1,462 1,462 - - 7,573 - 7,730 157 - 2,445 - 2,445 - - - 2,500 1,347 - 1,153 - 2,000 2,000 - - - 630 630 - - - 1,200 97 - 1,103 4,556 4,677 121 - - - - - - - 2,500 2,504 4 - - 10,525 - - 10,525 - 16,664 9,239 - 7,425 - 500 278 - 222 404 - 437 33 - 12,243 - 12,274 31 - - 1,020 - - 1,020 - 2,000 99 - 1,901 3,357 - 3,371 14 - - 61,201 47,437 (13,764) - 4,558 - 4,712 154 - 1,500 - - (1,500) - - 10,000 5,509 - 4,491 5,546 - 5,564 18 - 1,429 - 1,602 173 - 300 - 316 16 - - 2,500 2,503 3 - - 450 465 15 - - - - - - 500 - 506 6 - 2,245 - 2,253 8 - - 7,995 6,578 - 1,417 948 3,000 2,494 15 1,469 1,300 2,500 3,880 80 - - 500 508 8 - - 10,000 - - 10,000 - 997 - - 997 - 15,000 - (15,000) - - 6,000 5,106 - 894 - 6,000 5,037 30 993 - 3,101 3,131 30 - - 3,247 - - 3,247 55,580 183,492 156,537 (34,185) 48,350 |
|---|---|
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
6. INVESTMENTS
The CIO held no fixed assets investments during this or the previous financial period.
7. CASH AT BANK AND IN HAND
| Cash at Bank & in Hand | Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 36,393 73,668 110,061 77,554 36,393 73,668 110,061 77,554 |
|---|---|
8. DEBTORS AND PREPAYMENTS
| Gift Aid Tax Recoverable Prepayments Sundry Debtors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 916 - 916 1,347 4,805 - 4,805 10,025 500 - 500 18,819 6,222 - 6,222 30,191 |
|---|---|
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Independent Examiners Fees Sundry Creditors |
Unrestricted Restricted TOTAL TOTAL Fund Fund 31-Mar-25 31-Mar-24 £ £ £ £ 1,380 - 1,380 1,140 3,412 - 3,412 2,913 4,792 - 4,792 4,053 |
|---|---|
10. CREDITORS: AMOUNTS FALLING DUE IN MORE THAN ONE YEAR
The CIO held no long term liabilities during this or the previous financial period.
11. NET ASSETS BETWEEN FUNDS
| Fixed Asset Investments Net Current Assets Long Term Liabilities |
Unrestricted Restricted TOTAL TOTAL Funds Funds 31-Mar-25 31-Mar-24 £ £ £ £ 25,439 - 25,439 36,121 37,823 73,668 111,491 103,691 - - - - 63,262 73,668 136,930 139,812 |
|---|---|
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HUMANS MCR
(Charitable Incorporated Organisation)
NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2025
12. STAFF COSTS AND NUMBERS
| Gross Wages, Salaries & Fees Employer's National Insurance Costs Pension Contributions Employees who were engaged in each of the following activities: Charitable Activities |
TOTAL 2024/25 £ 125,819 4,594 2,327 132,740 TOTAL 2024/25 6 |
TOTAL 2023/24 £ 131,650 4,430 2,469 138,549 TOTAL 2023/24 6 |
|---|---|---|
All employed members of staff are paid through the PAYE Scheme and the Charity also employed staff on a Self-Employed Basis during the financial period and is therefore not liable for their National Insurance and Pension Costs. No employees received emoluments in excess of £60,000.
13. TRUSTEES AND OTHER RELATED PARTIES
No payments were made to trustees or any persons connected with them during this financial period. No material transaction took place between the organisation and a trustee or any person connected with them.
14. RISK ASSESSMENT
The Trustees actively review the major risks which the charity faces on a regular basis and believe that maintaining the free reserves stated, combined with the annual review of the controls over key financial systems carried out on an annual basis will provide sufficient resources in the event of adverse conditions. The Trustees have also examined other operational and business risks which they face and confirm that they have established systems to mitigate the significant risks.
15. RESERVES POLICY
The Trustees have considered the level of reserves they wish to retain, appropriate to the CIO's needs. This is based on the CIO's size and the level of financial commitments held. The Trustees aim to ensure the CIO will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure. The Trustees will endeavour not to set aside funds unnecessarily.
16. PUBLIC BENEFIT
The CIO acknowledges its requirement to demonstrate clearly that it must have charitable purposes or ‘aims’ that are for the public benefit. Details of how the CIO has achieved this are provided in the Trustees report. The Trustees confirm that they have paid due regard to the Charity Commission guidance on public benefit before deciding what activities the CIO should undertake.
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HUMANS MCR
(Charitable Incorporated Organisation)
INDEPENDENT EXAMINER’S REPORT ON THE ACCOUNTS
Report to the trustees/ members of Humans MCR on the accounts for the year ended 31st March 2025 set out on pages 8 to 19.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.
It is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
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state whether particular matters have come to my attention
Basis of independent examiner’s statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity 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 the 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
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Association of Accounting Technicians.
In connection with my examination, no matter has come to my attention:
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which gives me reasonable cause to believe that in any material respect, the requirements:
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to keep accounting records in accordance with section 130 of the Charities Act; and
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to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met; or
- to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 6th August 2025
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