# **ANNUAL REPORTS AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026**
## **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 20|Notes to the Financial Statements|
|Page 21|Independent Examiner's Report|
2
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**CHARITY NUMBER** 1189282 **DATE OF REGISTRATION** 30th April 2020 **START OF FINANCIAL YEAR** 1st April 2025 **END OF FINANCIAL YEAR** 31st March 2026 **TRUSTEES AT 31ST MARCH 2026** Claire Barton Caitlan Macleod Laura Sullivan Danita Wilmott (Appointed 1st October 2025) Paul Pike (Resigned 23rd April 2025) Asif Khan (Resigned 28th April 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 2023, as amended on 20 Apr 2026.
## **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
3
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT**
## **FOR THE YEAR ENDED 31ST MARCH 2026**
## **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 onto 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 complementary 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.
4
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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 94,380 meals throughout the year. Foodbank clients said things such as “I just wanted to say a huge thank you for the delivery that I received the other week from you. I can’t describe how much it meant to me to get this help while I’m struggling and going through a really tough time.”
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 our prices up and still offer a full weekly shop, including delivery, starting at £6.75 for a single person. We are now in the process of introducing individual pathways for our clients who present to the Foodbank, with the end goal of engaging them with one or more of our alternative services which will help to lift them out of food poverty for good.
We would like to share a case study from one of our referral partners:
Opus is a support worker with CGL, a drug and alcohol service that runs a regular drop-in at Cornerstone, a day centre in Hulme for people who are homeless or at risk of becoming so. During a conversation about local food support, Opus mentioned how often they refer people to Humans MCR and how much of a difference that support makes.
They explained that Humans MCR is “really beneficial to people who find it difficult to get to a foodbank because they have kids or parcels are heavy to carry, etc.” For the people they work with, even getting across the city to a foodbank can be impossible—but knowing they can count on Humans MCR for a delivery changes that. Opus said, “I couldn’t believe how small the team is because you’re so quick and efficient.”
They also spoke about the Christmas project and how thoughtful it felt. “I’m blown away by their kindness. Every little thing is considered—even things that you would not think twice about, like giving pens with the labels for presents.” Opus explained that this kind of care really stands out to people who have spent a long time being overlooked. “I have people in mind, and if they do it this year, I will definitely be referring to them.”
Before the conversation ended, Opus asked for their appreciation to be passed on directly. “Please do. Send them glowing reviews and tell them that they’re appreciated.”
We received some funding to build on last year’s Learn with Humans MCR success and created a cookbook of bespoke recipes which will be accessible digitally to all our clients and anyone who needs some extra support in the kitchen. This cookbook features dozens of low-cost recipes using ingredients found in a typical Foodbank or Grocers package and require minimal pantry input whilst still optimising nutrition and taste.
This year’s NHAC saw us support over 1,000 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.
We have part-funded, and started to plan our new project, The Advice Studio. This project will see us work with marginalised groups such as ex-offenders and care leavers, who are long-term unemployed. The project will provide 1:1 ‘back to work’ sessions, including mock interviews and working with the client until they have secured employment.
Overall, this year, we supported 10,213 clients.
We successfully secured commitments of £212,781 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). Though this is significantly less than last year, it is reflective of the current fundraising landscape and the fact that many charities are now competing for less funds.
Our Christmas fundraising campaign raised £5,301 and we also received regular donations throughout the year.
5
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **TRUSTEES' REPORT (Continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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 and raised £2,703 this year; 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, Salford CVS, Garfield Weston Foundation, Manchester City Council, National Lottery, Swire Charitable Trust, The Booth’s Charity and a wide range of other smaller funders. Overall, we received 40 separate grants from 29 different funders.
We partnered with a wide range of local businesses and fundraisers, Creative Spark, Blemain Finance, Manchester Trainee Solicitors Group for our 2025 Christmas campaign. This generated £5,301 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 our partner relationships.
The use of reserves should only be for 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 £17,393 of unrestricted reserves held in our account.
We use a combination of public fundraising and grant applications to finance our charity.
As well as receiving repeat grants from known funders, we developed relationships with eight new Trusts, who we intend to build multi-year relationships with.
As we become a household name locally, we are finding that the local community support for our work is increasing. With contributions from District Homes, Hilti and many other important donors to our cause.
The Grocers is also a small source of income, and we raise around £300 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 charity’s aims and objectives. The decision to appoint a new trustee should always be unanimous.
6
HUMANS MCR
TRUSTEES. REPORT Icixrtinued)
FOR THE YEAR ENDED 31ST IAARCH 2026
Yiv•4 of th• stale d affairs of the Ch) 8ThJ defd CN) tr lfvt In Ilw fthrti
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2026**
|**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
**2025/26**
**2024/25**
£
£
£
£
87,986
156,866
244,852
268,908
2,703
-
2,703
4,592
-
-
-
-
**90,689**
**156,866**
**247,555**
**273,500**
99,169
166,739
265,908
269,978
4,472
-
4,472
6,405
**103,641**
**166,739**
**270,379**
**276,383**
**(12,951)**
**(9,873)**
**(22,824)**
**(2,882)**
63,262
73,668
136,930
139,812
147
(147)
-
-
**50,458**
**63,648**
**114,106**
**136,930**|
|---|---|
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 20 form part of these financial statements.
8
HUMANS MCR
8ALANCE SHEET
AS AT 31ST MARCH 21r26
TOTAL
31.IA•r.26 31.Uar.25
14.757
14.757
Ti*al Fix•d A•**$
1&757
14757
25A39
6,222
110.Q81
Cash at Bar4L ¥nd
77A70
103.49
39,852
4.150
4.150
*701
99.349
111.491
114106
130.930
or
SOA58
114.106
136.930
Fund¥ olth• ehwfty
GènwAI FLmd8
73.668
Totsi Fth)
SOA58
136.930
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026**
## **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.
10
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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
11
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **2. TANGIBLE FIXED ASSETS**
|Cost
01-Apr-25
Additions
Disposals
Net Book Value at
31-Mar-26
Depreciation
01-Apr-25
Charge
Depreciation at
31-Mar-26
Net Book Value
31-Mar-26
Net Book Value
31-Mar-25|Motor
Equipment
**TOTAL**
Vehicles
Cost
**2025/26**
£
£
£
42,729
-
42,729
-
-
-
-
-
-
42,729
-
42,729
17,290
-
17,290
10,682
-
10,682
27,972
-
27,972
**14,757**
**-**
**14,757**
**25,439**
**-**
**25,439**|
|---|---|
The annual commitments under non-cancelling operating leases and capital commitments are as follows: 31st March 2026 : None
31st March 2025 : None
12
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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
**2025/26**
**2024/25**
£
£
£
£
2,324
-
2,324
1,438
20,357
-
20,357
51,167
65,305
156,866
222,171
216,303
**87,986**
**156,866**
**244,852**
**268,908**
2,703
-
2,703
4,592
**2,703**
**-**
**2,703**
**4,592**
-
-
-
-
**-**
**-**
**-**
**-**|
|---|---|
13
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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**
Training Costs
**5**
Travel & Subsistence
Volunteers Expenses
**5**
`
**b) Governance Costs**
Independent Examiners Fees
**9**
Legal & Professional Fees|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Funds
Funds
**2025/26**
**2024/25**
£
£
£
£
1,365
-
1,365
2,331
2,158
4,931
7,089
8,640
4,171
762
4,933
3,199
10,682
-
10,682
10,682
3,843
3,840
7,683
10,617
15,954
39,334
55,287
62,315
14,773
-
14,773
12,303
3,707
-
3,707
2,650
2,007
5,863
7,870
7,428
1,075
1,425
2,500
1,053
-
11,847
11,847
11,865
36,239
97,675
133,914
132,740
49
365
414
725
2,080
-
2,080
2,639
1,067
697
1,763
792
**99,169**
**166,739**
**265,908**
**269,978**
1,440
-
1,440
1,380
3,032
-
3,032
5,025
**4,472**
**-**
**4,472**
**6,405**|
|---|---|
14
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **5. RESTRICTED FUNDS**
## **CURRENT FINANCIAL YEAR**
|Arnold Clark - Community Fund
Belvedere Trust
Bolton CVS - Bolton's Fund
Bury VCFA - Household Support Fund
Bury VCFA - Live Well Grant
Community Fund
Community Trust Fund
Customer Donation Fund
Equans Generation LTD
Evan Cornish Foundation
For Housing Fund - Community Fund
For Housing Fund - Community Fund
For Housing Fund - Community Fund
Ford Britain Trust
Hays Travel Foundation
JCDecaux
Jigsaw Foundation Fund
King Charles III - Coronation Food Project
Manchester Guardian Society Charitable Trust
Mazars Charitable Trust
MCC - CO-OP Live Community Fund
MCC - Cost of Living Fund 2024
MCC - Cost of Living Fund 2025
MSV Kindness Fund
National Lottery - Awards for All
National Lottery - Awards for All
Newby Trust
One Manchester - Community Fund
Onward Homes - Community Fund
Relief in Need - Community Fund
Sainsbury's - Community Fund
Sainsbury's - Good Food For All
Sainsbury's - Good Food For All Community
Sainsbury's - Helping Everyone Eat Better
Salford CVS - Household Support Fund
Salford CVS - Household Support Fund
Salford CVS - Impact Fund
Salford CVS - Salford Foodshare Network
Southway Trust
Tesco - Stronger Starts
Tesco Community Fund
Tesco Stronger Starts 128 & 130
The Baker Family Charitable Trust Grant
The Beautiful South Fund
The Booth Charities
The Booth Charities|**Balance**
**Balance**
**01-Apr-25**
Income
Expenditure
Transfers
**31-Mar-26**
£
£
£
£
£
2,500
-
2,500
-
-
1,000
-
1,000
-
-
-
5,000
263
-
4,737
-
2,250
2,250
-
-
-
4,563
4,563
-
-
-
2,000
2,000
-
-
-
1,019
1,019
-
-
-
1,000
1,000
-
-
3,000
-
3,000
-
-
-
5,000
814
-
4,186
-
500
500
-
-
500
-
500
-
-
-
500
500
-
-
3,000
-
-
-
3,000
291
-
291
-
-
1,288
-
521
(767)
-
-
21,384
21,384
-
-
-
15,000
21
-
14,979
-
5,000
-
-
5,000
1,000
-
1,000
-
-
-
1,666
667
-
999
6,617
-
6,763
146
-
-
13,900
13,900
-
-
1,000
-
1,000
-
-
14,595
-
14,595
-
-
-
19,746
5,784
-
13,962
-
6,000
5,906
-
94
-
10,000
9,296
-
704
-
2,500
1,151
-
1,349
-
2,000
2,000
-
-
-
1,500
1,500
-
-
-
1,500
1,500
-
-
-
1,500
1,500
-
-
7
-
7
-
-
3,000
-
3,000
-
-
-
4,000
2,750
-
1,250
18,753
-
19,436
683
-
-
4,000
4,000
-
-
-
-
354
354
-
-
3,000
2,994
-
6
1,000
1,000
-
-
2,000
-
1,500
(500)
-
-
500
500
-
-
420
-
354
(66)
-
3,000
-
3,000
-
-
-
4,000
-
-
4,000
**61,971**
**140,028**
**147,581**
**(150)**
**54,268**|
|---|---|
15
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **5. RESTRICTED FUNDS (Continued)**
## **CURRENT FINANCIAL YEAR (Continued)**
|The Dowager Countess Eleanor Peel Trust
The Grace Trust
The Grocers Charity
The JD Foundation
The Peter Kershaw Charitable Trust
The Rainford Trust
UKH Foundation - Community Fund
WCHG - Living Well Fund
**Total Restricted Funds**|**Balance**
**Balance**
**01-Apr-25**
Income
Expenditure
Transfers
**31-Mar-26**
£
£
£
£
£
-
7,000
387
-
6,613
-
3,705
938
-
2,767
5,000
-
5,000
-
-
5,000
-
5,000
-
-
-
4,000
4,000
-
-
1,000
-
1,000
-
-
-
2,133
2,133
-
-
697
-
700
3
-
**11,697**
**16,838**
**19,158**
**3**
**9,380**
**73,668**
**156,866**
**166,739**
**(147)**
**63,648**|
|---|---|
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
16
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **5. RESTRICTED FUNDS (Continued)**
## **PREVIOUS 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-Apr-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**|
|---|---|
17
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **5. RESTRICTED FUNDS (Continued)**
## **PREVIOUS FINANCIAL YEAR (Continued)**
|The Dowager Countess Eleanor Peel Trust
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**
**01-Apr-24**
Income
Expenditure
£
£
£
-
-
-
894
-
1,734
-
5,000
-
-
5,000
-
-
5,000
5,000
-
500
500
-
1,000
-
-
2,000
2,000
993
-
1,050
-
5,000
4,303
3,247
-
3,254
**5,134**
**23,500**
**17,841**
**48,350**
**179,859**
**148,022**|Transfers
£
-
840
-
-
-
-
-
57
-
7
**904**
**(6,519)**|**Balance**
**31-Mar-25**
£
-
-
5,000
5,000
-
-
1,000
-
-
697
-
**11,697**
**73,668**|
|---|---|---|---|
The Restricted funds are wholly represented by the charity's cash reserves and are to be expended as specified above.
18
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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-26**
**31-Mar-25**
£
£
**£**
**£**
13,823
63,648
77,470
110,061
**13,823**
**63,648**
**77,470**
**110,061**|
|---|---|
## **8. DEBTORS AND PREPAYMENTS**
|Gift Aid Tax Recoverable
Prepayments
Sundry Debtors|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-26**
**31-Mar-25**
£
£
**£**
**£**
600
-
600
916
4,779
-
4,779
4,805
20,650
-
20,650
500
**26,029**
**-**
**26,029**
**6,222**|
|---|---|
## **9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Independent Examiners Fees
Sundry Creditors|Unrestricted
Restricted
**TOTAL**
**TOTAL**
Fund
Fund
**31-Mar-26**
**31-Mar-25**
£
£
**£**
**£**
1,440
-
1,440
1,380
2,710
-
2,710
3,412
**4,150**
**-**
**4,150**
**4,792**|
|---|---|
## **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-26**
**31-Mar-25**
£
£
£
£
14,757
-
14,757
25,439
35,701
63,648
99,349
111,491
-
-
-
-
**50,458**
**63,648**
**114,106**
**136,930**|
|---|---|
19
## **HUMANS MCR**
(Charitable Incorporated Organisation)
## **NOTES TO THE FINANCIAL STATEMENTS (continued) FOR THE YEAR ENDED 31ST MARCH 2026**
## **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**
**2025/26**
£
115,524
14,792
3,598
**133,914**
**TOTAL**
**2025/26**
6|**TOTAL**
**2024/25**
£
125,819
4,594
2,327
**132,740**
**TOTAL**
**2024/25**
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.
20
## **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 2026 set out on pages 8 to 20.
## **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:
- examine the accounts under section 145 of the Charities Act,
- follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- 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**
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 Charities Act; and
- to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
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.
K. Collaku MAAT Castle View Accounting Ltd Ground Floor Offices 53 High Street Arundel West Sussex BN18 9AJ
Date: 7th August 2026
21