THE BOOTH CENTRE
REGISTERED CHARITY NUMBER: 1205529
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
THE BOOTH CENTRE
FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
Pages Index 1 - 2 Trustees Annual Report 3 Independent Examiners Report 4 Statement of Financial Activities 5 Balance Sheet 6 Notes to the Accounts
THE BOOTH CENTRE
Report of the trustees for the year ended 31 March 2026
The trustees present their annual report and financial statements of the charity for the year ended 31[st] March 2026. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard Applicable in the UK and Republic of Ireland published (FRS 102) (January 2019).
Reference and administrative information
Charity Name: The Booth Centre Charity Number: 1205529
Trustees
Justin Mottershead Robin Lawler Patricia Gestoso Ann Kendall Megan Hadfield Sarah Nurton David Briggs Josh McGarey
Principal Office
Edward Holt House Pimblett Street Manchester M3 1FU
Independent Examiners
Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre Albert Street Oldham OL8 3QL
Bankers
To be appointed
Structure, governance and management
The Charity is a registered charitable incorporated organisation and is constituted under a governing document dated and registered on 1 November 2023.
Appointment of trustees
The Booth Centre Trustees may convene and appoint a new Trustee to hold office for a period of five years. Trustees are appointed through occupation, employment or specialist knowledge and qualifications. Their role is to help achieve the charitable objects of the Booth Centre. Proper procedures and policies are in place to support this process.
Objectives and activities
The relief of homeless persons and others who are in conditions of need, hardship or distress and to advance the education of such persons.
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THE BOOTH CENTRE
The trustees confirm that they have referred to the Charity Commission’s guidance on public benefit when reviewing the Charity’s aims and objectives, in planning future activities, and setting the policies for the year.
The charity will further its charitable purposes for the public benefit through continuing to be a safe welcoming and inclusive community centre that is culturally competent and provides meaningful activities, support, information and signposting particularly for disadvantaged women that are victims/survivors of domestic abuse or mental ill health.
Plans for Future Periods
We were unable to complete the full transfer of assets and activities from The Booth Centre, Registered Charity No. 1062674. We hope to complete this in 26/27.
Financial review
The charitable incorporated organisation was dormant during the period.
Trustees responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to:
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Select suitable accounting principles and then apply them consistently;
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Observe the methods and principles in the applicable Charities SORP;
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Make judgments and estimates that are reasonable and prudent;
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State whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements;
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Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provision of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on 24[th] June 2026 and signed on their behalf by:
Robin Lawler
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Independent examiner’s report to the trustees of THE BOOTH CENTRE
I report on the accounts of the company for the year ended 31[st] March 2026, which are set out on pages 4 to 6.
Respective responsibilities of trustees and examiner
The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The 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. The charity is required by company law to prepare accrued accounts and I am qualified to undertake the examination by being a qualified member of The Association of Chartered Certified Accountants.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the 2011 Act ;
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to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act; and
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to state whether particular matters have come to my attention.
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:
(1) 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 386 of the Companies Act 2006; and
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to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006, ; and
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with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities 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.
James Hilton Jones FCCA Hilton Jones t/a Community Accountancy Service Hollinwood Business Centre, Albert Street, Oldham OL8 3QL Date: 24[th] June 2026
THE BOOTH CENTRE
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STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2026
| Notes INCOME FROM: Charitable Income TOTAL EXPENDITURE ON: Charitable Activities TOTAL NET INCOMING (OUTGOING) RESOURCES FOR THE YEAR TRANSFER BETWEEN FUNDS RECONCILIATION OF FUNDS Total Funds Brought Forward Total Funds Carried Forward |
Year Ended 31.03.26 Period 01.11.23 to 31.03.25 Unrestricted Restricted Total Funds Funds Funds £ £ £ - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|---|---|
The charitable incorporated organisation was dormant during the year.
The notes on page 6 form part of these accounts.
THE BOOTH CENTRE
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BALANCE SHEET AS AT 31 MARCH 2026
| Notes FIXED ASSETS Tangible Fixed Assets CURRENT ASSETS Debtors Cash at Bank and in Hand LIABILITIES: Amounts falling due within one year NET CURRENT ASSETS ACCUMULATED FUNDS Restricted Unrestricted |
- - - - - - - - - - 2026 £ |
- - - - - - - - - - 2025 £ |
|---|---|---|
Approved and signed on behalf of the Trustees
Robin Lawler
Date: 24th June 2026
The notes on page 6 form part of these accounts.
THE BOOTH CENTRE
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NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2026
1. ACCOUNTING POLICIES
(a) Basis of preparation and assessment of going concern
The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) January 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
(b) Income recognition
The charitable incorporated organisation has been dormant during the period.
(c) Expenditure Recognition
The charitable incorporated organisation has been dormant during the period.
(d) Taxation
The organisation is exempt from income tax by reason of its charitable status. Income tax suffered on investment income is reclaimed in full. The Charity is not currently registered for VAT.
2 TRUSTEES' REMUNERATION AND EXPENSES
No remuneration was paid directly or indirectly out of the funds of the charity to any trustee or to any persons known to be connected with them. No reimbursement of expenses has been made or is due to be made to any of the trustees in respect of the period.