MANCHESTER MUNICH MEMORIAL FOUNDATION ACCOUNTS AND TRUSTEES REPORT YEAR ENDED 30 NOVEMBER 2023 Accounts Prepared and Independently Examined by:" Hoffman Consulting Ltd Chartered Accountants & Registered Auditors Trinity Chambers, 8 Suez Street, Warrington Email:. info@hoffmanconsultants.co.uk ICA(W MANCHESTER MUNICH MEMORIAL FOUNDATION ACCOUNTS AND TRUSTEES REPORT YEAR ENDED 30 NOVEMBER 2023 CONTENTS PAGE CHARITY INFORMATION TRUSTEES REPORT STATEMENT OF FINANCIAL AcfiviTIES STATEMENT OF ASSETS & LIABILITIES NOTES TO THE FINANCIAL STATEMENTS INDEPENDENT EXAMINER'S REPORT MANCHESTER MUNICH MEMORIAL FOUNDATION ACCOUNTS AND TRUSTEES REPORT YEAR ENDED 30 NOVEMBER 2023 CHARITY INFORMATION YEAR FOUNDED 2020 CHARITY NUMBER 1192487 CHARITY NAME Manchester Munich Memorial Foundation HEAD OFFICE ADDRESS 124 Sllverdale Avenue. W3lton-On-Thames, Surreyi KT12 IEH TRUSTEES Mr lftekhar Ahmed (Chair of Trustees). Mr Michael Harold Thomas Ms Melissa Jane Moore Mr Gerry Rhoades-8rown Mr Desmond Grogan Mr Anthony Crook Mr Christopher Bradley TREASURER Mr Gerry Rhoades-Brown MAIN BANKERS Barclays Bank INDEPENDENT EXAMINER Mark Hoffman FCA, Chartered Accountant and Rezistered Auditor Trinity Chambers, 8 Suez Street, Warrington WAI IEG Page I MANCHESTER MUNICH MEMORIAL FOUNDATION 2023 Trustee Re ort Annual report for the year l December 2022 to 30 November 2023. The Manchester Munich Memorial Foundation is a UK registered charity number 1192487. The trading address is 124 Silverdale Avenue, Walton-On-Thames, Surrey, KT12 IEH. Trustees during the year are listed as follows.. iftekhar Ahmed- Gerry Rhoades-Brown'. Vice Chairman and Finance Christopher Bradley: Events Organiser Anthony Crook= Community Relations Mark Holt.. Finance Melissa Moore-. Fundraising Michael Thomas Communications Chairman Trustees are elected and will hold tenure for a defined period, as per the charity application stated position. The charity has an organisationol chart and a 5-year strategy. If the Charity Commission wish to peruse these documents, they are reviewed twice per year by the Chairman and agreed with the board of trustee5. Applications to join the board of trustees are invited through our various social media forums and a vote is held in the event of more than one applicant for a position becoming vacant. The Manchester Munich Memoriol Foundation was set up to undertake charitable work to preserve the legacy of the Munich 1958 Air Disaster. Through raising charitable donations and supporting charitable works in Manchester, Munich and Belgrade, we endeavour to preserve and enhance the memory of the Busby Babes and ensure their legacy is handed down to future generations. The beneficiaries of our Foundation are disadvantaged young people and sports related charities helping young people in Munich, Belgrade and Greater Manchester. The objects of the CIO are.. For the public benefit to advance such charitable purposes (according to the law of England and Wales) as the charity trustees from time to time think fit in particular but not limited to, The prevention or relief of poverty The proposition of amateur association football The support of young people to develop their ski115 and capabilities to enable them to participate in society as independent, mature and responsible people and; The provision of recreational and leisure time activity for the welfare and benefit of young people who have need by reason of their youth, age, poverty or social and economic circumstances with the aim of improving the conditions of life of such persons in the interests of social welfare by the making of grants and awards to such charitable institutions or non-charitable institutions in Greater Manchester, Munich (Germany), Belgrade (Serbial and anywhere in the world as the charity trustees in their absolute discretion think fit and at such times and in such manner or proportion as they shall determine The support to aSS15t in the treatment and care of young person's suffering from premature terminal illness lof any description) or in need of end of life or respite care as a result of such illness, by the provision of facilities offering palliative care, respite stays, day care, holidays and end of life support in the North West of England. In Manchester, we are dedicated to supporting the DePaul homeless charity, which provides crucial assistance to homeless young people. DePaul, a UK registered charity, directly benefits from our contributions to help vulnerable youth in the area. To learn more about the admirable work, charitable status, and values upheld by the DePaul team, please visit https:l/uk.depaulcharity.org/about-us/our-values. Registered Charity Number.. 802384. We are honoured to support Francis House Children's Hospice in Didsbury, an organization committed to delivering respite and end-of-life care for children and young people facing life- limiting illnesses. In addition, they provide essential support and temporary care for families during difficult times. For more information about the incredible work of the Francis House team. please visit https.'//www.francishouse.or .uk. Registered Charity Number 328659. We take immense pride in supporting Derian House based in Chorley. The incredible team at Derian House provide respite and end-of-life care to more than 400 babies, children and younE people across the North West of England, 7 days a week, 24 hours per day. For more information about the remarkable work undertaken at Derian House, please visit https'.//www.derianhouse.co.uk about- us Registered Charity Number 1005165. In Belgrade, we are proud to support the youth football club FK Studentski Grad, affiliated with the University of Serbia in Belgrade. The MMMF provides sports kits that the team would otherwise be unable to afford. This initiative fosters inclusivity, allowing young children to participate in amateur football and fully engage in organized sports. For more information* please visit htt uk.soccerwa .com teams serbia studentski- rad 50756 In Munich, we proudly support Pikassio Libero by providing sports kits to assist in their mission. Pikassio is a football charity dedicated to helping asylum seekers integrate into life in Munich through the power of sport. By offering a sense of community and belonging, they use football as tool to bridge cultural gaps and promote social inclusion. For more information about their impactful work, please visit https'.//www. ikassio.de. In Munich, we are also proud to provide financial support to Buntkicktgut, an inclusive children's football charity dedicated to helping disadvantaged and disaffected youth. Their philosophy centres on the belief that every child, reEardless of background or circumstance, should have the opportunity to participate in sports. By fosterinE inclusivlty and commLEnity. Buntkicktgut creates positive environment where young people can thrive both on and off the field. For more information about their inspiring work, please visit https.'//www.buntkick ut.or In our third year as a registered Charitable Incorporated Organisation ICIOI, we experienced significant income growth and change. Early 2023 saw a reorganization within our board of trustees. The success of our fund-raising efforts in 2023 has enabled us to provide substantial financial support to our partner organizations in line with our mission. During the period. we donated a total of £3,670.11, with an additional £42,019 accrued for in these atcounts and paid in February 2024. The breakdown of these donations is as follows.. May 2023.. Francis House, Manchester: £3,000.00 Ipaid 22105120231 June 2023.. FK Studentski Grad, Belgrade.. £670.11 Ipaid 02106/20231 February 2024 laccruedl= Derian House, Chorley: £I2,0￿.(K) (paid 01102120241 DePaul, Manchester.. £12,000.00 (paid 28102120241 Francis House, Manchester: £12,OCM).00 Ipaid 01102120241 Pikassio Libero, Munich.. £3,0(KJ.(KJ (paid 28102120241 FK Studentski Grad, Belgrade.. £3,019.QK) (paid 28/02120241 Throughout the year, our expanded board of trustees organized a series of successful fundraising events, including a Just Giving appeal in JanuarylFebruary 2023, a fundraising afternoon at the Nags Head in May 2023, and a Gala dinner at Old Trafford in October 2023, which welcomed approximately 400 guests. Additionally, we received miscellaneous donations from Manchester United supporters and secured corporate sponsorships. In February 2023, we proudly unveiled a replica of the Busby Babes memorial stone at the Railway Club in Stretford. This permanent tribute honours all those who lost their lives in Munich on 6th February 1958. The project was initiated, managed, and fully funded by members and tfustees of our charity. For more information on this tribute, please visit.. htt mmmf.co.uk mmmf- members-muni£h-tribute Over a 15-month period spanning November 2022- February 2024, the Manchester Munich Memorial Foundation donated a total of £64,688.76 to support causes that assist disadvantaged young people. All Trustees and Members of the MMMF are unpaid volunteers. This report provides a clear and concise overview of our CIO'S artivities, demonstrating how we fulfil our objectives and responsibly manage the donations entrusted to us by our supporters. SIGNED ON BEHALF OF THE CHARITY Gerry Rhoades-Brown. Finance Trustee. Date.. 20, September 2024 Page 5 MANCHESTER MUNICH MEMORIAL FOUNDATION RECEIPTS & PAYMENT5 ACOUNT YEAR Ef40ED 30 NOVEM8ER2Q23 2023 Unrtrtrirted Restricted Total Fund5 Fund5 Fund5 INCOMING RESOURCES FROM GENERATED FUNDS: Voluntary income Investrnent Incorne (Note 21 (Note 31 90.270 90,Z70 TOTAL INCOMING RESOURCES £ 90,270 £90,270 RESOURCES EXPENDED.. tharttable artivities- Events and materlals costs Travel expenses Bank charges Web51te hosting Oonatlons 34,846 2,378 34.846 2,378 288 43,690 BIA90 43,690 81A90 Management and Support Co#s- Adtnini5tration, Office & Insurance Ststlonery. Consumables & Misc. Exp's Governance. Trustee5 expense5 Wages. Bookkeeping, & Consultancy Independent examiner Ilncl. Con5ultancyl 960 9EA> 960 TOTAL RESOURCE5 EXPENDED £82,450 £82,450 SURPLU51 IDEFICITI FOR YEAR £7 Fund5 b/ f @ l December 2022 £3,177 £3.177 Transfer between fund5 Funds df @ 30 NOVEMBER 2023 £10,997 É10,997 Page 6 MANCHESTER MUNICH MEMORIAL FOUNDATION STATEMENT OF ASSETS AND LIABILITIES AS AT 30 NOVEMBER 2023 2023 CURRENT ASSETS Trade and other receivables Cash at bank 54,019 54,019 CREDITORS due within one year 43,022 NET CURRENT ASSETS 10,997 NET ASSETS 10,997 TRUSTEES FUNDS Balance brought forward Surplus (Def icitl for year Balance carried forward 3,177 7,820 £10,997 REPRESENTED BY:_ 2023 GENERAL FUNDS DESIGNATED FUNDS 10,997 TOTAL UNRESTRicfED FUNDS 10,997 RESTRicfED FUNDS TOTAL CHARITABLE FUNDS £10,997 TRUSTEES CERTIFICATE OF APPROVAL Finon¢iolActivitiesfor the yeor ending 30 November 2023. GERRY RHOADES-BROWN {FINANCE TRUSTEE} DATE:_ Page 7 MANCHESTER MUNICH MEMORIAL FOUNDATION NOTES TO STATEMENTS OF FINANCIAL AcfiviTIES (SOFA) YEAR ENDED 30 NOVEMBER 2023 THE BASIS OF ACCOUNTING POLICIES AND DEFINITIONS 1.1 THE ACCOUNTS have been prepared under the historical cost convention in accordance with applicable accounting standards and the Charitie5 Act 2006 and Statement of Retommended Prartice ISORPI 2(X)5. 1.2 GENERAL FUNDS represent unrestricted funds that are not subject to any restriction regardin8 their use and are available for application towards their use purposes of a general nature. 1.3 RESTRI￿ED FUNDS represent funds restricted by the donor for a particular purpose. 1.31al DESIGNATED FUNDS represent funds that have been allocated out of Unrestricte funds by the Trustees of MMMF, for specific events or liabilities MMMF is committed to. Any remaining balance is returned to unrestricted funds when events have been held. 1.4 INCOMING RESOURCES are included in the SOFA when:_ MMMF becomes entitled to the resources The trustees are virtually certain they will receive the resource5: and The monetary value can be measured with sufficient reliability. 1.5 GRANTS & DONATIONS are included in the SOFA when MMMF has unconditional entitlement to the resources. 1.6 INVESTMENT INCOME is included in the SOFA when receivable. 1.7 RESOURCES EXPENDED are recognised when costs have been incurred, or for designated or special gifts, in the same accounting period as the related gift is received. 1.8 TANGIBLE FIXED ASSEfs are capitalised at cost when incurred, or for assets bought in previous years, at valuation in 2023. The valuation of assets from previous years was identified as income, in Voluntary Incoming Resources. 1.9 DEPRECIATION OF FIXED AssEfs is included in resources expended. to write off the assets of over their useful life. 1.10 LIABILITY RECOGNITION- Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. 1.11 GOVERNANCE COSTS- The preparation & examination of MMMF'S annual statutory accounts, AGM & trustee Meeting expenses- also legal advice given to trustees. Page 8 MANCHESTER MUNICH MEMORIAL FOUNDATION INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF MANCHESTER MUNICH MEMORIAL FOUNDATION I report on the uccounts of the Foundt7tionfor the Yeor Ended 30 NOVEMBER 2023, (Js shown on poges 6- 8 ottoched. RESPEcfivE RESPONSIBILITIES OF TRUSTEES AND EXAMINER The charity S trustees ore responsiblefor the preparation of the accounts. The charity's trustees consider thot an uudit is not requiredfor this yeor undersection 144 of the Chorities Act 2011 (the Charities Art) ond that LTn independent examination is needed. It 15 my responsibility to... exumine the occounts undersertion145 of the Chorities Act tofollow the procedures loid down in the General Directions given by the Chority Commission (undersection 145(5J(bJ of the Choritie5 Act), and to state whether particulor matters hove come to my attention BASIS OF INDEPENDENT EXAMINER'S REPORT My ex(Jminotion was corried out in accordonce with the Generol Directions given by the Charity Commissioners. An exominotion includes a review of the accounting records kept by the charity ond a comparison of the occounts presented with those records. It olso includes consideration of ony unusual items or disclosures in the accounts and seeking explonotionsfrom the trustees concerning (Jny5uch mutters. The procedures undertaken do not provide all the evidence that would be required in on audit ond consequently no opinion is give as to whether the accounts present o 'true ondfair, view and the report is limited to those matters set out in the stutement below. INDEPENDENT EXAMINER'S STATEMENT In connection with my exumination, no motter hos come to my ottention.. (l) which gives me reosonable cause to believe th(Jt in any materiol respect the requirements to keep accounting records in occordonce with section 130 of the Chorities Act and to prepore occounts which accord with the occounting records ond comply with the accounting requirements of the Charities Act have not been met, or (2) to which, in my opinion, ottention should be drown, in order to enoble o proper Unde￿tandIng of the occounts to be reoched. MARK HOFFMAN FCA CHARTERED ACCOUNTANT TRINITY CHAMBERS, 8 SUEZSTREET, WARRINGTON, CHESHIRE. WAI IEG Date 1910912024 Page 9