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2025-09-30-accounts

Manchester Relief in Need CIO Trustees Annual Report & Accounts Register Charity Number 1197146

For the financial year ending 30 September 2025

Registered Charity Number: 1197146

Manchester Relief in Need CIO

Manchester Relief in Need CIO
Contents
Legal and Administrative Information 1
Trustees’ Annual Report 2
Independent Examiners’ Report to the Trustees of Manchester Relief in Need 6
Statement of Financial Activities for the year ended 30 September 2025 7
Balance Sheet as at 30 September 2025 8
Notes to the accounts 9

Manchester Relief in Need CIO

Legal and Administrative Information

Trustees: Anna Addison (Chair)
Shirley Adams Deceased August 2025
Lawrence Bettany
Spencer Howard Bowden
David King
Janet O’Connor
Ifeoma Anya
Bankers: The Co-operative Bank
1 Balloon Street
Manchester
M60 0AS
Registered Address: F114, Bolton Arena
Arena Approach
Horwich
Bolton, BL6 6LB
Charity Number: 1197146
Investment Advisers: WH Ireland
One New Bailey
4 Stanley St
Salford
M3 5FT
Trust Administrators: Beyond Profit Ltd
F114 Bolton Arena
Arena Approach
Horwich
Bolton
BL6 6LB

1

Manchester Relief in Need CIO

Trustees’ Annual Report

The Trustees’ wish to acknowledge the contribution of their colleague Shirley Adams who sadly passed away in August 2025. Shirley made a lasting impact on the work of the charity during her 30 years as a Trustee and she will be very much missed.

Structure, Governance and Management

Legal Status

The Trust is a Charitable Incorporated Organisation and is a registered charity, number 1197146 (registration date 15 December 2021). The charity is an amalgamation of four other charities, these being:

Manchester Relief in Need Charity number 224271 Manchester Children's Relief in Need Charity number 249657 Manchester District Nursing Institution Fund Charity number 235916 The Levenshulme Trust for the Relief of Sickness and Charity number 225116 Suffering

The names of the present Trustees and Secretary are set out on page 1.

Recruitment and Appointment of Trustees

Trustees are recruited from those with an interest in and knowledge of health and social care. The charity advertises its Trustee positions both online and through contacting existing referrers to the charity. Potential Trustees are then invited to an interview with two Trustees. Following this they are invited to observe up to three trustee meetings before being formally appointed.

Trustees are appointed for a term of 3 years after which time they can be reappointed for two further three year terms.

Responsibilities of the Trustees

The Trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice applicable to smaller charities.

Law applicable to charities In England and Wales requires the Trustees to prepare financial statements for each financial year, which give a true and fair view of the Incoming resources and applications of the resources of the Charity during the year and of Its state of affairs at the end of the period. In preparing financial statements giving a true and fair view, the Trustees should follow best practice and:

The Trustees have complied with their duty to have due regard to the public benefit guidance published by the Charity Commission.

2

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy the financial position of the Charity and which enable them to ascertain its financial position and to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the Trust Deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Objectives and Activities for the Public Benefit

The objects of the Trust are wide, as defined in the constitution and are for:

This is achieved through the giving of grants to both individuals and organisations.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s aims and objectives and in planning future activities and setting the grant-making policy for the period.

Achievements and Performance

The Trustees are pleased to report significant achievements and progress during the year.

The charity has again been successful in distributing funds this year, awardinga significant number of grants during the year, responding to high levels of need across its beneficiary communities.

Individual Grants

The charity received 327 applications for individual support, of which 263 were reviewed by the Trustees. A total of 181 individual grants were awarded, amounting to £58,554 (2024: £47,546) . Applications were received from 15 new referring organisations , reflecting increased awareness of MRIN’s work and a growing network of professional referrers.

Group Grants

In addition, 11 group grants were awarded during the year, totalling £30,902 (2024: £27,720), supporting organisations delivering direct assistance to communities in need. Further information can be found on page 13.

Reach and impact

The Trustees were pleased with a broader range of referrers and a wider geographical spread of applications. This has enabled MRIN to reach more extended areas of need and support beneficiaries who may previously have had limited access to assistance.

Governance and Policy Development

During the year, we enhanced our governance framework by introducing a formal Risk Register and streamlining existing policies. These measures strengthen the charity’s ability to operate efficiently and respond effectively to challenges.

The charity remains committed to delivering its mission of supporting vulnerable individuals and communities in need.

Organisational development and governance

The Trustees have focused on strengthening MRIN’s governance and internal processes to support sustainable delivery:

Future Plans

Looking ahead, the Trustees have begun planning for 2025/26, with early discussions highlighting:

Overall, the Trustees recognise that the Charity has experienced a successful year, marked by effective collaboration, improved systems, and a continued focus on delivering meaningful support to those in need.

Financial Review

For the year ending 30 September 2025 the total funds of the charity were £2,380,649 (2024: £2,302,238) with income of £119,972 (2024: £121,222) and expenditure of £138,618 (2024: £125,003).

At the end of the financial year the total funds of the charity were £2,380,649 (2024: £2,302,238), which consisted of £68,068 unrestricted funds (2024: £86,714) and £2,312,581 (2024: £2,215,524) endowment funds.

Donations

During the year, the charity continued to receive support from Clarke’s and Marshall’s Charities specifically for the Manchester Relief in Need fund. The

4

Trustees wish to thank the Trustees of Clarke’s and Marshall’s for their continued support.

Investment Policy and Performance

The Charity has appointed WH Ireland as their investment advisors with a discretionary mandate.

Policy

The investment objective is to provide income to meet the charity's objectives and maintain the real value of the capital. We aim to have a balanced, ethical portfolio and are mindful of safeguarding our assets for the future.

We give due consideration to the balance between UK and overseas equities. At the end of the period we had £2,172,029 (2024: £2,044,335) held in investments.

During the year we have received £59,948 as investment income (2024: £63,722) with an investment gain of £97,057 (2024: £207,286).

Reserves policy

The Trustees are committed to ensuring that sufficient reserves are maintained to ensure that they are able to continue to meet the needs of the applicants. Reserves at the year-end were £2,380,649 (2024: £2,302,238). This consisted of £68,068 unrestricted funds (2024: £86,714) and £2,312,581 (2024: £2,215,524) endowment funds.

Anna Addison Chair

5

Independent Examiners’ Report to the Trustees of Manchester Relief in Need

I report on the accounts of the Trust for the year ended 30 September 2025, which are set out on pages 7 to 19.

This report is made solely to the Charity’s Trustees, as a body, in accordance with section 154 of the Charities Act 2011. My Independent Examiner’s work has been undertaken so that I might state to the Charity’s Trustees those matters I am required to state to them in an Independent Examiner’s Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity, and the Charity’s Trustees as a body for my Independent Examiner’s work, for this report, or for the opinions I have formed.

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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. It is my responsibility to:

Basis of Independent Examiner's Report

My examination was carried out in accordance with the 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 you as 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:

Helen Binns

Helen Binns (Mar 3, 2026 13:44:21 GMT)

Helen Binns FCA Menzies LLP One Express 1 George Leigh St Manchester, M4 5DL

03/03/26

6

Statement of Financial Activities for the year ended 30 September 2025

Statement of Financial Activities for the year ended 30 September 2025
Notes
Unrestricted
funds
Endowment
Funds
Total funds 30
September
2025
Unrestricted
funds
Endowment
Funds
Total funds 30
September
2024
£
£
£
Income and endowments from:
£
Donations and legacies
60,024
-
60,024
57,500
-
57,500
Investment income
-
59,948
59,948
-
63,722
63,722
Other income
-
-
-
-
-
-
Total
2
60,024
59,948
119,972
57,500
63,722
121,222
Expenditure on:
Raising funds
3
-
22,839
22,839
-
22,142
22,142
Charitable activities
4
115,779
-
115,779
102,861
-
102,861
Total
115,779
22,839
138,618
102,861
22,142
125,003
Net income/(expenditure)
(55,755)
37,109
(18,646)
(45,361)
41,580
(3,781)
Netgains/(losses)on investments
7
-
97,057
97,057
-
207,286
207,286
Net movement in funds before transfers
(55,755)
134,166
78,411
(45,361)
248,866
203,505
Transfer between funds
37,109
(37,109)
-
41,580
(41,580)
-
Net movement in funds
(18,646)
97,057
78,411
(3,781)
207,286
203,505
Reconciliation of funds:
Total funds brought forward
86,714
2,215,524
2,302,238
90,495
2,008,238
2,098,733
Total funds carried forward
68,068
2,312,581
2,380,649
86,714
2,215,524
2,302,238

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 9 to 19 form an integral part of the financial statements.

7

Balance Sheet as at 30 September 2025

Balance Sheet as at 30 September 2025
Notes
Total funds 30
September 2025
Total funds 30
September 2024
£ £
Fixed assets
Investments
7
2,172,029
2,044,335
Total fixed assets
2,172,029
2,044,335
Current assets
Debtors
8
7,906
8,257
Cash at bank and in hand
9
223,635
272,345
Total current assets
231,541
280,602
Creditors: amounts falling due within one year
10
22,921
22,699
Net current assets/(liabilities)
208,620
257,903
Total net assets / (liabilities)
2,380,649
2,302,238
Funds of the Charity
Endowment Fund funds
11
2,312,581
2,215,524
Unrestricted funds
11
68,068
86,714
Total funds
2,380,649
2,302,238

The notes on pages 9 to 19 form an integral part of the financial statements.

The financial statements on pages 7 to 19 were approved by the Board on 27 February 2026 and were signed on its behalf by:

Anna Addison, Chair of Trustees

8

Notes to the accounts

Note 1: Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a) Basis of preparation

The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2016.

Manchester Relief in Need CIO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting notes.

b) Preparation of the accounts on a going concern basis

Having considered projections for income and expenditure in the next 12 months the trustees consider that there are no material uncertainties to allow the charity to continue as a going concern.

c) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be reliably measured.

Donations are recognised when the charity receives the funds.

d) Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of the charity.

Endowment funds represent donations and legacies received whereby the capital must be retained but an income arising from these investment may be used for the objects of Manchester Relief in Need.

e) Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be recognised reliably.

All expenditure is shown inclusive of VAT.

9

f) Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel, payroll and governance costs. Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.

g) Investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date of the market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the period.

h) Debtors

Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received.

h) Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provision re normally recognised at their settlement amount after allowing for any trade discounts due.

i) Corporation Tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

j) Key estimates and accounting judgements

In applying the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions in determining the carrying amounts of assets and liabilities. The Trustees’ judgements, estimates and assumptions are based on the best and most reliable evidence available at the time when the decisions are made, and are based on historical experience and other factors that are considered to be applicable. Due to the inherent subjectivity involved in making such judgements, estimates ad assumptions, the actual results and outcomes may differ.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period in which the estimate is revised, if the revision affects only that period, or in the period of revision and future periods, if the revision affects both current and future periods.

10

Note 2: Analysis of income

30-Sep-25
Unrestricted Endowment
Funds Funds Total funds
£ £ £
Donations from organisations 60,024
-

60,024
Investment income - 59,948
59,948
60,024
59,948

119,972
Prior year comparison
Prior year comparison
30-Sep-24
Unrestricted
Funds
Endowment
Funds
Total funds
£ £ £
Donations from organisations 57,500
-

57,500
Investment income - 63,722
63,722
57,500
63,722

121,222

Note 3: Expenditure on raising funds

Note 3: Expenditure on raising funds Note 3: Expenditure on raising funds

30-Sep-25



Unrestricted
Funds
Endowment
Funds
£
£
Total funds
£
Investment manager fees
-
22,839
22,839
-
22,839
22,839
Prior year comparison
30-Sep-24
Unrestricted
Funds
Endowment
Funds
Total funds
£ £ £
Investment manager fees
-
22,142 22,142
-
22,142 22,142

11

Note 4: Analysis of expenditure

Note 4: Analysis of expenditure
30-Sep-25
Support &
Charitable Governance
Total
Activities Cost funds
£ £ £
Expenditure on charitable activities
Individual Grants 58,554
24,578

83,132
Group Grants 30,902
1,745

32,647
89,456
26,323

115,779
Prior year comparison
30-Sep-24
Support &
Charitable Governance
Total
Activities Cost funds
£ £ £
Expenditure on charitable activities
Individual Grants 47,546
25,424

72,970
Group Grants 27,720
2,171

29,891
75,266
27,595

102,861
181 grants were awarded to individuals in the year ending 30 September 2025.
11 group grants were awarded in the year ending 30 September
2025.

12

Note 4: Analysis of expenditure (continued)

Group Grants

30-Sep-25 30-Sep-24
Organisation £ £
Barnabus 547 -
Bridging the Gap 5,000 -
Christian Restoration Manchester - 4,510
Depaul UK - 3,000
Dimobi - 5,000
Early Essentials 5,000 -
Greater Manchester Long Covid - 600
Humans MCR 2,000 5,000
Justlife Foundation Manchester 5,000 -
Making Space 420 -
North Manchester Community Partnership - 3,680
Perry's Pantry - 4,000
QuidsIn Brookfield 795 -
The Booth Centre 5,000 -
The Manchester Foyer 2,700 2,800
TLC St Luke's - 2,600
Visit from the Stork 1,940 3,470
Westcroft Community Centre - 1,560
Women in Prison 2,500 -
Wood Street Mission - 1,000
Release of Gaddum accruals made at March 2018 - (9,500)
30,902 27,720

13

Note 5: Allocation of governance and other support costs

The total support costs and overheads attributable to charitable activity is apportioned as shown below:

Individual grants Group grant Total allocated Basis of allocation
£ £ £
Trust administration 20,796 1,327 22,123 Staff time
Website 189 189 378 Equal split
20,985 1,516 22,501
Governance Costs 30-Sep-25 30-Sep-24
£ £
Trustee Indemnity Insurance 320 -
Independent Examination 2,500 2,100
Trustee Training - 60
Room hire for Trustee meetings 986 980
Other governance costs (inc. expenses) 16 139
3,822 3,279

The total governance cost attributable to charitable activities is then apportioned in the same ratio as the other support costs:

Allocation of governance costs
30-Sep-25
30-Sep-24
£
£
Individual grants 3,593
3,042
Group grants 229
237
3,822
3,279

14

Note 6: Details of certain items of expenditure

30-Sep-25 30-Sep-24
£ £
Independent examiner’s fees 2,500 2,100
2,500 2,100
£
2,044,335
195,987
(110,928)
42,635
2,172,029
Market
value 30
Sept 2024
£
2,044,335
Note 7: Investments
Market value at 30 September
2024
Additions to investments at cost
Disposals at carrying value
Net gain on revaluation
Market value at 30 September 2025
Cost at 30
Sept 2025
Market
value 30
Sept 2025
Listed investments £
£
United Kingdom quoted
investments
1,930,008
2,172,029

15

Note 8: Debtors

30-Sep-25 30-Sep-24
£ £
Accrued Income 7,841 7,872
Prepayments 65 385
Total 7,906 8,257

Note 9: Cash at bank and in hand

30-Sep-25 30-Sep-24
£ £
Cash at bank and on hand 139,926 135,793
Cash on deposit with investment manager 83,709 136,552
Total 223,635 272,345

Note 10: Analysis of creditors: falling due within one year

30-Sep-25 30-Sep-24
£ £
Trade creditors 1,380 1,775
Accruals 21,541 20,924
Total 22,921 22,699

16

Note 11: Charity funds

Note 11: Charity funds
Balance at 1
October 2024
Income Expenditure Investment
gains/(losses)
Transfer
between funds
Balance at 30
September
2025
£ £ £ £
Endowment Funds
Manchester Relief in Need 409,022
10,894

(4,202)
19,872
(6,692)
428,894
Manchester Children's Relief in Need 743,633
19,745

(7,649)
34,778
(12,096)
778,411
Manchester District Nursing Institution 1,062,869
29,309

(10,988)
42,407
(18,321)
1,105,276
Total Endowment Funds 2,215,524
59,948

(22,839)
97,057
(37,109)
2,312,581
Unrestricted Funds
General
Manchester Relief in Need 30,581
60,024

(76,990)
-
6,692

20,307
Manchester Children's Relief in Need 12,898
-

(16,989)
-
12,096

8,005
Manchester District Nursing Institution 42,360
-

(20,592)
-
18,321

40,089
Levenshulme Trust for Sickness and Suffering 875
-
(1,208) - - (333)
Total Unrestricted Funds 86,714
60,024

(115,779)
- 37,109
68,068
Total Funds 2,302,238
119,972

(138,618)
97,057
-

2,380,649

17

Note 11: Charity funds (continued)

Prior year comparison
Balance at 1
October 2023
Income
Expenditure
Investment
gains/(losses)
Transfer
between funds
Balance at 30
September
2024
£
£
£
£
Endowment Funds
Manchester Relief in Need 373,890
10,754
(4,086)
35,132
(6,668)
409,022
Manchester Children's Relief in Need 672,243
21,868
(7,325)
71,390
(14,543)
743,633
Manchester District Nursing Institution 962,105
31,100
(10,731)
100,764
(20,369)
1,062,869
Total Endowment Funds 2,008,238
63,722
(22,142)
207,286
(41,580)
2,215,524
Unrestricted Funds
Manchester Relief in Need 36,766
57,500
(70,353)
-
6,668
30,581
Manchester Children's Relief in Need 12,116
-
(13,761)
-
14,543
12,898
Manchester District Nursing Institution 39,199
-
(17,208)
-
20,369
42,360
Levenshulme Trust for Sickness and Suffering 2,413
-
(1,538)
-
-
875
Total Unrestricted Funds 90,494
57,500
(102,860)
-
41,580
86,714
Total Funds 2,098,732
121,222
(125,002)
207,286
-
2,302,238

Note 12: Analysis of Net Assets between Funds

Unrestricted
funds
Endowment
Funds
Total Funds 30
September
2025
£
£
£
Fund balances at 30 September 2025 are represented
by:
Investments -
2,172,029
2,172,029
Current assets 53,880
177,661
231,541
Current liabilities (22,921)
-
(22,921)
Transfer between funds 37,109
(37,109)
-
68,068
2,312,581
2,380,649

18

Note 12: Analysis of Net Assets between Funds (continued)

Prior Year Comparative

Prior Year Comparative
Unrestricted
funds
Endowment
Funds
Total Funds 30
September
2024
£ £ £
Fund balances at 30 September 2024 are represented

by:
Investments - 2,044,335 2,044,335
Current assets 67,833 212,769 280,602
Current liabilities (22,699) - (22,699)
Transfer between funds 41,580 (41,580) -
86,714 2,215,524 2,302,238

Note 13 : Trustees remuneration and expenses

The trustees received no remuneration for the performance of their duties (2024: £nil).

Trustee expenses of £16 have been incurred by one trustee for the reimbursement of travel costs and for a leaving gift for the former Chair (2024: £122).

Note 14: Related party transactions

A total of nine grants, totalling £4,245, were awarded to individuals where the support worker was Ifeoma Anya (a trustee). In 2024 two grants were awarded totalling £800.

Note 15: Contingent Liabilities and Capital Commitments

There were no contingent liabilities or capital commitments at the balance sheet date.

19

Trustees Annual Report and Accounts 300925

signed by AA

Final Audit Report 2026-03-03

Created: 2026-03-03 By: Emma Willder (emma@beyondprofituk.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAVUR8oJ4YuQ2ED2Il1_MnXCfe62yeTxjE

"Trustees Annual Report and Accounts 300925 signed by AA" H istory

Document created by Emma Willder (emma@beyondprofituk.co.uk)

2026-03-03 - 1:29:51 PM GMT

Document emailed to Helen Binns (hbinns@menzies.co.uk) for signature

2026-03-03 - 1:29:56 PM GMT

Email viewed by Helen Binns (hbinns@menzies.co.uk)

2026-03-03 - 1:39:14 PM GMT

Document e-signed by Helen Binns (hbinns@menzies.co.uk)

Signature Date: 2026-03-03 - 1:44:21 PM GMT - Time Source: server

Agreement completed.

2026-03-03 - 1:44:21 PM GMT