Manchester Memorial Charity Rgg. Charlty No. 1196852 Report of Trustees and Annual Accounts Year ended: 31st March 2025 Mafithtster MèmoviJl ChJrlty Trustees Annual and Stratesk Repwl For the Perfod End1￿ YI Marth ZOZ5 REFERENCE AND ADMINSTRAIION DETAILS OF THE CHARITY. ITSIRUSTEES ANDADV150RS R415tered Charlty Numljor 1196852 Head Office and R￿ller¢d Address Manthester mem￿11 Charlty PO Box 532 PKHESTER M60 2LA Trustees ol the Chrfty Joanne Lwfjlse Ror Flona Mar8afet LÈdden ThÈ Very Revd A(yrsGoveTh*r Warren James Smlth Barctays Bank 51 Mosley Street M•Khester M32 3HQ MaNhestÈrMÈmofialChwritv TrusteesAnnual and StrategitReport Ye￿re￿ed.. 31st March 202S OBJECTIVES AND ACTIVITIES The Manchester Mernorkl CharflYWaS Set up In Ntsvèmber2021. ThÈ Charitible objedive5 area5f&low5'. To Maintainth￿ Glade 01 Light MemcTrrlal and Gardens sltuated next to ManchesterC3thedral 353 p￿￿1CMÈrnOrkIltI all those affected or lostasa rèsu￿ ofthÈ attatk tsn M3nch25terAren3 on Monday 22 May 2017. To mèlntsin the Glade Of Li¥ht h￿e￿￿[l318￿d 6arden5 forihe useof the Cbtizens of manchestera￿ Visltorsto Manchester. The accounts InCI￿￿ed In thts annual repDrtarÈfora 12 month per￿d from l April 2024 10 31 March 2015. ThÈrp h?5 been mlDlmal aCti￿ty In ihe FU￿ lTrth& wrlod ashlèfrom a(C￿ntIn8 fOrt￿f￿ndsCYrrentIy bengrD3wed by Manche5terC Counrll Tre35uryMaDagementon behallof ihe MènchesterMemorialCha¢ity. Inde endent examiner's re ort to the trustees of the Manchester Memorial Charit I report to the trustees on my examination of the accounts of the Manchester Memorial Charitv Year ended-. 31st March 2025 Responsibilities and basls of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charitie5 Act 20111.the Act l. I report in respect of my examination of the Trust's accounts carried tsut under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145lSllbl of the Aet. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect- accounting record5 were not kept in respect of the Trust as required by section 130 of the Act,. or the accounts do not accord with those records,. or the account5 do not ctsmply with the applicable requirements concernlng the form and content of accounts Set out in the Charities IAccount5 and Reports) Regulations 2008 other than any requirement thèt the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination. I have no concerns and have come across no matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Signed.. Name.. Julie Hardman, MAAT CPFA Relevant professional qualification or membership of professional bodies lif anyl.. MAAT CPFA Address.. Manchester City Council, PO Box 532, M8nche5ter M60 2LA Date.. 02-Sep-25 3 Independent Examiner MaTrchester Memorial Charity Statement of Flnan£lal ActSvStles Year Ènded.. 31st Marth 2025 Unrestricted funds 2024-25 Unrestricted fund5 2023-24 Note Income Donatlon5 and legacies Other income Total Income 20.035 20,035 2,673 2.673 Expenditure.. Raising funds Bank tommission Governance costs Operating Expenses Insurance Mlscellaneous Expenses Support Groups Piole55ional Fees Total Expenditure 80 Net Income and net movement In funds lor the perlod 20,035 2,593 Net movement in Funds 20,035 2,593 Reconclllatlon of Funds io,ii Total funds brought forward Net movement in Funds Totsl funds carried forward 45,151 20,035 65.196 42,568 2.593 45,L6L All of the Fund's activktles #re derwed from continulng operatlons The Statement of financial activities iDclude5 all gains and losses recognised in the current period Manchester Memorial Charity Balance Sheet Ye3r ended.. 315t March 2025 31-Mar-25 31-Prflar-24 Note Current assets ebtor5 Prep4yment C35h at bank and in hand Totsl Current Assets 465,196 465.196 445,161 445,161 Creditor5.' Arnounts falling due withiri orTre ye8r Provi5ion5 lor liabilitie5 and charges 400,LKJO 400,￿0 Nel current a55et5 Nel asset5 65.196 65.196 45,161 45,161 The f￿ndS of the charity Unre5trirted funds io 65.196 4S.161 Total charity IL4nd5 65.196 45.161 Signed.. J.Hardrnan Name.. Julie Hardman Relev8nt professional qualification or rnernber5hip of profe55ional bodies lif any).. MA4T, CPFA Addre55.' Manchester City Council, PO Box 532 Manchester M60 2LA Date.. 2 Septernber 2025 Manchester Memorial Charity Statement of Cash Flovjs Year ended.. 31st March 2025 31-Mar-25 31-Mar-Z4 Note Cash flows form operating actlvllles Net cash provided by (used in) operatln8 activitie5 20,035 2,593 Cash ftows f¥om flnancin8 activities Repaytnent5 of borrowin8 Cash inflows from new borrowing fteceipt of endowment Net cash provided by Iu5ed in) flnancing activitles than8e in cash and cash equivalents in the reporting period 20.035 2,593 Cash and cash equlvalentS at the beElnning of the reporting peri Cash and cash equivalent5 at the end of the reportlng perlod 31-Mar-25 31-Mar-24 Net incomellexpenditurel forthe rewrting period las per the statement 20,035 2,593 Adjustments for.. Depreciatlon charges (Gainslllosses on investments Dividend5. interest and rents from Investments Lossllprofitl on the sale of flxed a55ets lincrea5el/decrea5e in 5totks lincreaselldecrease In debtors Increase/ldecreasel in creditor5 Nei tash provided by lused It)) operating artivities 20,035 2.593 Analysis of tash and cash equivalent5 31-Mar-25 31-M?r-24 Cash at bank 465,196 445,161 Total cash and cash equl¥alents 465,196 445,161 The notes on pages 7 to 9 form part of these financial 5talements MintheiteiMthMcrfilChirfty Note5tDtheArFounts Ye4iéThd•d.. 31stMarch2015 ThÈflnant1alslètemeThtshive bEeTrprepiredlThlccordirtt￿ih*￿￿tlfi¥ind Repprtlnibycharttks.. SlalemeDtof RecDmfflendedPraclire Th￿isaPp11(ablEt0ih￿￿1lES￿￿PèT1￿t1hÈ￿f1n￿n¢&￿l statÈthÈmtSin4t(ordantèwbth the F￿*￿(￿1 ltswtibEsSORPIFR5 E02I1.thE FinAncwlAeWrt￿85lO￿dardaOlC1bl￿ inthEUKandREwbl￿DI Ire￿ndIFRS1o21IndthtcoM￿nkSACt￿S1fftdthe ChirthsA¢t 2011. h&vE bEen prewredin Poun&ESterling trftitalatcèuntlngludgemèhtkand È&tlthatl¢n ￿￿(￿￿31￿￿ èThdÈwdbturèandth* dlsclosuresmadekn IhefiThaTh¢l•l 5tatement5. E511m4teiand judiements ait ConuD￿llYev￿l￿?￿d8nd4rg b45edoDh￿￿iralE￿pErIV￿e3￿rtherI1u￿I IndvdinKex5wLIll￿￿5 tftuturee¥Ent5thalarebElIevEdits￿ The $ttoThdstlolFm•Thtt￿I$tl11m¢￿tS￿￿¢￿r¢dIrwfi IApA12023toJlM•rch2024. lnrome.l￿ludIngW*￿ts.kna￿0r￿and￿at1Es1￿QthI￿￿tItUtIOttI,¢O1￿at1$, trustsand IndwldwIs￿ Induded In **St•lementofflDin¢la14¢tFwltk5 whenthe¢harltylsenlll*dlotr* Inco￿. wh?relhEarnauntC3nbE mea5uredw1thr￿SQna￿ÈreIIltXl￿ty1nd{el2lPt￿plDba￿ts d5.1lr51rt￿IndsefftSknlted￿￿th¢rhIIit￿5￿Se.Wh¢Te th¢b¢￿til reC￿￿da￿deXp￿ndlIUT￿wh2n distributE￿ata IE35DnablEes1imatEultheirva￿elTrt￿ peiknd In*th￿theY*r*rt(e￿d wnywfjdrtiDmforre¢eipihw￿been mel Ocllit?d￿Qd1￿nd%QrYlC WherE theCharityrecewesdDnat￿n50fKO￿d53￿S￿￿￿￿5l￿k1nd3ndwhE￿th2￿￿èrn￿a￿rtbIE￿￿1 tothÈchirltYwtr￿¢htafft b￿￿￿on•1ntdw5lh(tlll￿1￿¥t￿y•rts1nC1L￿•d1n bothlncomeandeKPEndlturekn the Stilem￿l￿fr4￿nCI11Octl¥br EKpwAtuie lexpenthturei5aEEountredfprw anaEUUalsba5uandhll5bEen&￿fi￿dun&rheJd￿￿s t￿14￿1¢￿￿¢ all￿$t$ rtl*ted Lotheuwory ChatiYdtrdèA¢tk4tl*s. E￿F￿n&￿ttÈ￿chIAtlN*a￿￿tI•slMtIU￿alt0ÈIlIntUrr1éWthè ¢￿TIW1n￿ndErtlkl￿84QlRry11¢Stb1l1￿rt*errt5th￿￿t￿b1eIIM SupwtCosts-Tr*se¢0st51D¢lude¥eneralrA•n•8emeDtind•cwuntl￿.S￿ppOrtCV￿n0tlffrnbv14b￿IO9 5iWle*hvltyh3veb￿e￿3IkK11ed￿nI baslscons15teThl wrth i￿ntIl￿d(Ost thiwErshithatC05tThtèlory d￿1￿¥t￿lI0￿¢xPEndrt￿￿. GwNnc¢ Colts- theSe￿$ts•re11￿￿ltd￿IthIhe1uThn4￿1Qfthech&ibIV.*1 owKbsedtothEditEdmaffl3ypfflenttunttiDnsiDherentingenEratiniluThd5.5etwice dellveryandwoyaMMtr¢rpioie¢l work. ThtstNKluthAuth IteN•stxtem￿•uthL GrantS￿yablE-GTrTrtsar￿ rE(o8nised InthE5t1tE￿￿1Q1￿￿an￿I?1acElWItIE5￿h￿nth￿yh￿¥￿b￿fft •pprvMdbyth•Trust••sandm￿￿l&1oth*b•￿fidarl•i Prépaymems Piep•wDEn151re¥ilu?d*tr*amDwi prep•hj￿tQf￿fftytr8dp￿x￿￿I$th￿. Oebtors nettssaryrtrbthdahddDubtfuldTrbt5. Cash•ndtashéouk4aknts C¥5h•ndcw5hequi¥ilen15<0Mpilsec•th•tbank•ndonh￿& Ciedkors•Thdyov&lons CreditDrsAlld rLY¢¥4DWwheielhEthiriiYhwsa preseDI ￿￿1¥￿tI￿resUltIn%rrQM3￿￿Stew￿nT I￿atI￿lIprttbabIVtès￿1t 1nthètrahsfèro1￿ndIIdèth￿d￿artYè￿dthé>mo￿rnt duetoséttlèttr￿c￿1Vll0n¢ln bE measuredvre5fim•fed reI4èty. credltLYsind￿l￿n5•re ThprThllwlecryfil￿1IthEIr%tt￿￿WlaM?unI atte[al￿￿￿n&tDranytTad¢d￿￿n￿tht Fynd5 UnfEStriÈlÈdfvndsiiEl¥ailablEfoi ￿￿￿tth￿d￿reIl￿￿0lthEtrt￿ in{urthÈr4￿&t￿vffterIIth￿rft•blfr obie¢tDRs. Thethiritydoes noth•ve anyrestiictedlund Manchester MemoTlal Chadty Note5 to theAccount5 Ye6ieDded.. 315¢ March 2025 ditors are initially reco8nised attransaction value and subsequently measured atthe4r Settlement value. Taxatlon The Fund isa registered charity, and therefore 15 fFOt liab￿fOr income tax orcorpDration tax on income derived from ilscharitable actiwties, as itfa115 WlthiD thevariousexemptions ilabletts registered thafilles A￿alysIS of Income Un￿strIcted Funds 2024.25 Restrlcted Fund$ 2024-25 Total 2024-25 Donatbn5 and tezac Voluntary Income otherincome 20,035 20,035 Total Income 20,035 20.035 Analysi$of Expendltyte Other Costs 2024-25 Tot81 Funds 20￿Z5 2024-25 2024-25 Expenditure dymentofGrants othercosts Supportcosis Opepting expenses Miscellaneous ENpeDses Professional Fees Totsi Expendlture Expenditure on charltable adfvltle5 Grant5 Governance Costs Support Costs 2024-25 Grant5 Other Man(￿Ster Memorial Charfty Notes to the Accounts Year ended.. alst Marth 2025 s staftcosts and tr￿tee$, remuneratlon NO staff were employed by the Fund during the finafirièl PEriod Thetrustees reteived no remuneration in resppct of their senrice5 to the fund durin8 the financial period 6 Debtors Z024-20I5 Prepayments and Accrwd Income Trade Oebtors Tradedebtor5 repre5ent5 amount5 receivable an grant fundingto which the charitywa5 entltled 31 the reporllng date. 7 Cash at bank and lrt hand 2024.2025 Cash at Bank 465,196 465,196 8 Credltors 2024-2025 Accruèls and Oeferred Income 400,000 400,1 Trust Fund Provislons lor underage beneficia￿e5 10 Analystsof netassetsbetween funds General Fund Debtors 14(M),O(x)I 465.196 65.J96 Cash at Bank Related pdrtytransattlons 11 Membersand Officer5 of Manchester City Council IMCCI serve a5 truslees.