Charity Number: 521228
Manchester Maccabi Community and Sports Club
Annual Report and Unaudited Financial Statements
for the financial year ended 31 March 2025

Manchester Maccabi Community and Sports Club
CONTENTS
Page
Reference and Administrative Information
Trustees, Report
Statement of Trustees, Responsibilities
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Stalements

Manchester Maccabi Community and Sports Club
REFERENCE AND ADMINISTRATIVE INFORMATION
Trustees
Daryl Lee
Suzanne Gellman
Bemard Yaffe
David Nadler
Robert Levy (Appointed 19 June 20241
Charity Number in England and Wales
521228
PrSncipal Address
Brooklands
Bury Old Road
Prestwich
Manchester
M25 OEG
Independent Examlnor
Steven Nixon Bsc (Hons) FCCA
Langers MN Limited
Chartered Certified Accountants and Registered
Auditors
8-10 Galley Road
Cheadle
Cheshire
SK8 1PY
Prlnclpal Bankers
HSBC
1 The Quadrant
Buxton
Derbyshire
SK17 6AW
Sollcltors
BBS Law
The Edge
Clowes Street
Salford
M3 SNA

Manchester Maccabi Community and Sports Club
TRUSTEES. REPORT
for the financial year ended 31 March 2025
The trustees present their Trustees, Report and the unaudited financial statements for the financial year ended 31 March
2025.
The financial statements are prepared in accordance with the Charities Act 2011, FRS 102 "The Financial Reporting
Standard applicable in the UK and Republic of Ireland" and Accounting and Reporting by Charilies.. Statement of
Recommended Practs'ce applicable to charities preparing their financial stalemenls in accA)rdanGe with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
The Truslees. Report contains the infomation reqUI￿d to be provided in the Trustees, Annual Report under the
Statement of Recommended Practice (SORPI guidelines. The trustees of the charity are also charity trustees for the
purpose of charity law and under the charity's constitution are known as members of the board of trustees.
In this report the trustees of Manchester Maccabi Community and Swrts Club present a summary of its purpose,
govemance, activities, achievements and finances for ihe financial year 31 March 2025.
Mlsslon, Objectlves and Strategy
Objectlves
To further or benefit, with a focus on the Jewish community the residents of Bury, Manchester, Salford and surrounding
areas without distinction of sex. sexual orientstion, race. political. religious or other opinions by associating together the
said residents and the local aulhorilies, voluntary bodies and other organisations in a common effort to promote
education, culture, social welfare and cohesion and physical and mental wellbeing through the provision and
maint8nanc8 of a community centre for use of the residents and others.
Structure, Governance and Management
Structuro
The governing docum8nl of the charity is the Trust Deed establishing th8 charity.
The Goveming Document is dated 25 June 2001, as amended by a scheme dated 19 October 2021
Governance
There shall be a minimum of three Trustees. Trustees can be nominated by any member whose subscription is up to
date.
The management of the club is vested in the Executive Committee. Members are elected annually, with existing
members eligible for reappointment. The Executive Committee may also CO•OPt members as they consider necessary
during the year.
Joint Trustee and Executive Meetings are held, chaired by Chairman of Trustees, Bemard Yaffe.
Executive Committee
Executive Committee
Kathryn Levy
Michael Sacks
Deborah Britslone
Andrew Saipe
Vikki Goldstein
Adam Jackson
Josh Silverstone
Review of Activities. Achievements and Perforn)ance
The true value of Manchester Maccabi lies in its sprit and indusivity. bringing about shared experiences, strong bonds.
and a sense of community amongst our youth, adults, family and friends. Our core values are driven by Ihe passionate
belief that we will always create a culture of mutual respect, understanding, equality and diversity within the community.
We constantly strive to meel changing needs and expectations and will continue to do so in the future.
Each week over 1000 people now enjoy a growing number of facilities and activities on offer covering the full age
spectrum of baby and toddler groups right up to over 60's. We host many activities on a weekly basis, including football.
table tennis, self-defence, rounders, knitting. women's only exercise and motherlbaby groups to name bul a few. We
also offer unique and specialist workshops such as flower arranging, photography, stttching and much more. Wilh more
people now being able to meet, make new fnends and enjoy each otherfs company this Illuslrales what a vital asset
Manchester Maccabi is in bringing more colour and purpose lo people's lives every day. Whilst catering primarily to the
Jewish community, Manchester Maccabi also opens its facilities to the public at large and has established wonderhjl
relationships with Greater Manchester police. local schools and football clubs. local councils and local faith cornmunities.
all who use our facilities on a regular basis.

Manchester Maccabi Community and Sports Club
TRUSTEES. REPORT
for the financial year ended 31 March 2025
The dub continues to eslablish itsew as a communal hub, offering vilal social and sporting facilities to many people
who might not have otherwise used them and on that basis. we truly believe we provide an invaluable seNice and
benefit lo those in our communty, and beyor)d.
The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the
charity.
From the Clubs perspective, this was a year of consolidation following all the refurbishment done on the fabric of the
building together with a lotsl re-organisation of the management of the facility and investment in new resources to
support our new Chief Executive. The Board therefore feel extremely oplifflistic Ihal with these major slruclural changes
in place, Manchester Maccabi can now focus on driving its strategic objectives as a Sporting. Social and Cultural hub
for local and broader community.
Our Total Income for 2025 came in at £316.3k as compared to £414.3k last year. a decrease of £98.Ok or 24 1.. The
main driver ofthis reduction was Donalions and Legacies which were £96.6k vs £225.6k 8 reduction of £129.Ok or 570/0
and this was entirely due to last year's Football Foundation award of £125k towards the replacement of our 3G artificial
playing surface. On the positive side however was the increase in Club activities lo £202.7k from £187.6k, an increase
of £15.1k or 9% and the addition of £16.5k by way of renlal income from letting some of our office space for the first
time.
Total Expenditure of running the Club was £325.8k compared to £337.4k a reduction of £11.6k or 3 % . On the positive
side our total costs of running activities reduced by £34.9k due lo the mix of activities held versus last year particularly
driven by the absence of a Boxing event this year and similarly our govemance costs reduced by £12.7k due to a
reduction in Legal and Surveyors fees incurred last year on Club developmenls. These savings were offset however by
an increase in running costs for the Brooklands site of £13.8k due to an increase in uts'lity and insurance headwinds.
The nel movement in funds for the year, being revenues less expenditure, was therefore 413.5k, £89.3k down on 2024,
being a function of the lower income and higher expenditure.
From a cash perspective, whilst the Club generated strong cashflow of £62.Ok, further investment in fixed asset
additions and working capital together with ongoing paying down of long-term debt, depleted our n8t cash balanc8s by
£5.3k.
Net Movement In Funds For Year
Depreciation
Total Cash Generated
Increase in Working Capital
Fixed Asset Additions
Reduction of Long -Term Debl
Net Movement in Bank Balances
113,4921
75,510
62,018
130,3841
132,0991
14,8151
15.280)
Opening Cash Balance
Closing Cash Balance
Roduclion
25.852
20,572
15,280)
Flnanclal Revlew
The results for the financial year are set out on page 9 and additional notes are provided showing income and
expenditure in greater detail.
Results
At the end of the financial year the charity has assets of £1,864,973 (2024 - £1,899,969) and liabilities of £158,975
{2024- £180.4791. The net assets of the charity have decreased by £113.4921.
Principal Risks and Uncertainties
The major risks to which the charity is exposed have been reviewed and systems and procedures have now been put
in place to manage these going forward. In particular. insurance cover is in place and our finances. both historical and
forward looking, are under regular ￿VIeW at each monthly Executive tneeling. Appropriate Disclosure and Barring
Service IDBSI checks supported by regularly reviewed policies a￿ made for all those who work with children or other
vulnerable groups within Manchester Maccabi.
In accordance with the Constitution, the trustees retire by rotation and. being eligible, offer themselves for re-election.

Manchester Maccabi Community and Sports Club
TRUSTEES, REPORT
for the financial year ended 31 March 2025
Compliance with Sector-wide Legislation and Standards
The charity engages pro-aclively with legislation, slandards and codes which are developed for the sector. Manchester
Maccabi Community and Sports Club subscribes to and is compliant with the following=
The Charities SORP IFRS 102)
1611112025
Approved by the Board of Trustees on
and signed on its behalf by:
6M'IY
Bernard Yaffe
Trustae
David Nadler
Trustee

Manchester Maccabi Community and Sports Club
STATEMENT OF TRUSTEES. RESPONSIBILITIES
for the financial year ended 31 March 2025
The trustees are responsible for preparing the financial statements in accordance with applicable law and regulations.
The 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 assets, liabilities and financial position of the charity as al the
financial year end date and of the surplus or deficit of the charity and otherwise comply wilh the Charities Act 2011.
In preparing these financial statements, the trustees are required to=
select suitable accounting policies and apply them consistently;
make judgements and accounting estimates Ihal are reasonable and pnjdent.
state whether the financial statements have been prepared in accordan￿ with applicable accounting standards,
identify those standards, and note the effect and the reasons for any material departure from those standards,. and
prepare the financial slalements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees confirm that they have complied with the above requirements in preparing the financial st8lements.
The truslees are responsible for keeping adequate accounting records thal are sufficient to show and explain the
charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable
them to ensure that the financial statements comply with the Charities Acl 2011. 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.
1611112025
Approved by the Board of Trustees on
and signed on its behalf by:
8My*
Bèrnard Yaffè
Trustee
Davld Nadler
Trustee

Manchester Maccabi Community and Sports Club
INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES
OF MANCHESTER MACCABI COMMUNITY AND SPORTS CLUB
I have examined the financial statements ofthe charity for the financial year ended 31 March 2025. which comprise the
Statement of Financial Activities, the Balance Sheet and the related notes.
This rep¥Jrt is made solely to the charity's members. as a body. in accordance with section 145 of the Charities Act
2011. My work has been undertaken so that I might compile the financial statements that I have been engaged lo
compile, report to the Board of Trustees that I have done so. and state those matters that I have agreed lo slate to them
in this report and for no other purpose. To the fullest extent permitted by law, I do nol accept or assume responsibility
to anyone other than the charity and the charity's members, as a tM)dy. for my work, or for this report.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the financial statements in accordan￿ with the requirements
of the Charities Act 2011. The charity's trustees consider that an audit is nol required for this financial year under Section
145 of the Charities Act 2011 and that an independent examination is required.
It is my responsibility to=
examine the financial stalements under section 145 of the Act;
follow the procedures laid down by the general Directions given by the Charity Commission under section 145151 of
the Charities Act 2011., and
state whether particular matters have come to my attention.
Basis of Independent examlner'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 financial statements
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements and seeking explanations from the Iruslees concerning any such mallers. The procedures undertaken do
not provide all the evidence that would be required in an audit and consequenuy no opinion is given as to whether the
accounts pr6s6nt a 'true and fair, view and the report is limited to those mattets s81 out in th6 Staléménl bèlow.
Independent examlner's statement
In connection with my examination, no matter has come to my attention which giv8s me caus8 to believe that in, any
material respect..
accounting records were not kept in accordance with section 130 of the Charities Act 2011
the financial stslemenls do not accord with those accounting records
the financial statements do not comply with the accounting requirements of the Charities Act
the financial statements have not been prepared in accordance with the Slalement of Recommended Practice
applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland IFRS102)
there is further infomiation needed for a proper understanding of the accounts to be reached.
I have no concems and have come across no other matters in connection wilh the examination to which attention should
be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Steven Nixon Bsc {Honsl FCCA
LANGERS MN LIMITED
Chartered Certified Accountants and Registered Auditors
8-10 Gatley Road
Cheadle
Cheshire
SK8 1PY
17 November 2025

Manchester Maccabi Community and Sports Club
STATEMENT OF FINANCIAL ACTIVITIES
for the financial year ended 31 March 2025
Unrestricted Restricted
Funds
Funds
2025
2025
Total Unrestricted Restricted
Funds
Funds
Funds
2025
2024
2024
Total
Funds
2024
Notes
Income
Donations and legacies
Charitable activities
Community and Sports Club
Investments
67.733
28.843
96.576
100,337
125,307
225,644
202.741
17,006
202.741
17,006
187,591
1,053
187,591
1,053
Total income
287,480
28,843
316,323
288.981
125,307
414,288
Expenditure
Raising funds
Charitable activities
3.992
316,685
3.992
325.823
1,080
329.950
1,080
337,365
9,138
7,415
Totsl Expendlture
320,677
9,138
329.815
331,030
7,415
338,445
Net Incomel(expendlture)
(33.1971
19,705
(13.492)
(42.049)
117,892
75,843
Transfers between funds
12.743
112.743)
108,832
{108,8321
Not movement In funds for
tho financial year
(20.4541
6,962
(13.492)
66,783
9,060
75,843
Reconciliation of funds:
Total funds beginning of the
year
16 1,707,011
12,479 1,719,490 1,640,228
3,419 1,643,647
Total funds at the end of
the year
1,686,557
19,441 1,705.998 1,707,011
12,479 1,719,490
The Statement of Financial Activities indudes all gains and losses recognised in the financial year.
All income and expenditure relate to continuing acliwties.
The notes on pages 11 to 18 form part of Ihe financial statements

Manchester Maccabi Community and Sports Club
BALANCE SHEET
as al 31 March 2025
2025
2024
Notes
Fixed Assets
Tangible assets
1,801,840
1,845,251
Current Assets
Stocks
Debtors
Cash at bank and in hand
10
11
1.000
41,561
20.572
1,000
27,866
25,852
63,133
54,718
Creditors: Amounts falling due within one year
12
(57.559)
174,248)
Net Current AssetsllLlabllltles)
5,574
119.530)
Totsl Assets less Current Liabilities
1,807,414
1,825,721
Credltors
Amounts falling duè after more than one year
13
(101,416)
{106,231)
Total Net Assets
1,705,998
1,719,490
Funds
Restricted trust funds
General fund (unrestricted)
19.441
1,686,557
12,479
1,707,011
Total funds
16
1.705.998
1,719,490
The financial slaternenls have been prepared in accordance with the provisions applicable to companies subject lo the
small companies. regime and in accordance with FRS 102 "The Financial Reporting Standard applicable in the UK and
Rèpublic of Irèland" applying Section 1A of that Standard.
1611112025
Approved by the Board of Trustees and authorlsed for Issue on
behalf by
and $Sgned on Its
8NYAé
Bernard Yaffe
Trustee
David Nadler
Trustee
The notes on pages 11 to 18 form part of Ihe financial statements
10

Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GENERAL INFORMATION
Manchesler Maccabi Community and Sports Club is a charity incorporated in England. The re9lStered office of
the charity is Brooklands, Bury Old Road, Prestwich, Manchester, M25 OEG which is also the principal place of
business of the charity. The financial statements have been presented in Pound {£} which 15 also the functional
currency of the charty.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The following accounting pvjlicies have been applied consistently in dealing with items which are considered
material in relation to the charity's financial statements.
Basis of preparation
The financial statements have been prepared on the going concem basis under the historical cost convention,
modified to include certain items at fair value. The financial statements have been prepared in accordance with
the Statement of Recommended Practice {SORP) "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" applying Section 1A of that Standard.
As pemiitted by the Companies Act 2006, the charity has varied the standard fomials in that act for the
Statement of Financial Activities and the Balan￿ Sheet. Departures from the standard fornals are lo comply
with the requirements of the Charities SORP and are in compliance with section 4.7, 10.6 and 15.2 of that
SORP.
Statement of compliance
The financial statements of the charity for the financial year ended 31 March 2024 have ￿en prepared on th8
going concern basis and in accordance with the Statement of Recommended Practice ISORP}'Accounling and
R8POrting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable
in th8 UK and Republic of Ireland FRS 102. applying Section 1 A of that Standard.
Fund accounling
The following are the categories of funds maintained:
Restrlcted funds
Restricted funds represent income received which can only be used for particular purposes, as specified by the
donors. Such purposes are within the overall objectives of the charity.
Unreslricted funds
Unreslricled funds consist of General and Designated funds.
General funds represenl amounts which are expendable at the discretion of the board, in furtheran￿ of the
objectives of the charity.
Designated funds comprise unreslricled funds Ihal the board has, at its discretion. sel aside for particular
purposes. These designations have an administrative purpose only, and do not legally restrict the board's
discrelion to apply the fund.
Income
Income is recognised by inclusion in the Slalement of Financial Activities only when the charity is legally entitled
to the income, perfomiance conditions attsched to the item{sl of income have been met, the amounts involved
can be measured with sufficient reliability and it is probable that the income will be received by the charity.
Income from charitable activities
Income from charitable acb'vities include income eamed from the supply of SeNi￿S under contraclual
arrangements and from perfomiance related grantswhich have conditions thatspecify the provision ofparticular
services to be provided by the charity. Income from govemment and other co-funders is recognised when the
charity is legally entitled to the income because it is fulfilling the conditions contained in the related funding
agreements. Where a grant is received in advance. its recognits'on is deferred and included in creditors. Where
entitlement occurs before income is received, it is accrued in debtors.
Grants from govemments and other co-funders typically include one of the following types of conditions..
PerfO￿nanCe based conditions.. whereby the charity is contractually entitled to fundir)g only to the extent that
the core objectives of the grant agreement are achieved. Where the charity is meeting the core objectives of a
grant agreement, it recognises the related expenditure. to the extent that it is reimbursable by the donor, as
income.
11

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
.Time based conditions- whereby the charity is contractually entitled to funding on the condition that it is utilised
in a particular period. In these cases the charity recognises the income to the extent it is utilised within the period
specified in the agreement.
In the absence of such condition5, assuming that receipt is probable and the amount can be reliably measured.
grant income is recognised once the charity is notiffied of entillement.
Grants received lowards capilal expenditure are credited lo the Slatemenl of Financial Activities when received
or re￿1Vable. whichever is earlier.
Expandilurè
Expenditure is analysed be￿een costs of charitable activities and raising funds. The costs of each activity are
separately accumulated and disclosed, and analysed according to their major components. Expenditure is
recognised when a legal or constructive obligation exists as a result of a past event, a transfer of economic
benefits is required in settlement and the amount of the obligation can be reliably measured. Support costs are
those functions that assist the work of the charity but cannot be attributed to one aclivity. Such costs are
allocated to activities in proportion to staff time spent or other suitable measure for each activity.
Tanglble flxed assets and depreclallon
Tangible fixed assets are slated at cost or at valuation, less accumulated depreciation. The charge to
depreciation is calculated to write off the original cost or valuation of tangible fixed assets, less their estimated
residual value, over their expected usefLJI lives as follows..
Long leasehold propety
Plant and machinery
Fixtures, fittings and equipment
Synthetic Sports Pitches
2°A Straight line
150kn Straight line
15 % Straight line
10% Straight line
Invènlorlès
Inventories are staled al the lower of cosl and net realisable value, after making due allowance for obsolete and
slow moving items. Cost includes all costs incurred in the nomial course of business in bringing them to their
present location and condition. Inventories comprise fundraising materials. It is not considered practicable to
value inventories of unsold donated goc*Js at the financial year end.
Debtors
Debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at
the amount prepaid netof any trade discounts due. Income recognised by the charity from government agencies
and other co-funders, but not yet received at financial year end, is included in debtors.
Cash at bank and In hand
Cash al bank and in hand comprises cash on deF)osiI at banks requiring less than thr88 months notice of
withdrawal.
Taxation and deferred taxation
No current or deferred taxation arises as the charity has been granted charitable exemption. Irrecoverable
valued added lax is expensed as incurred.
INCOME
DONATIONS AND LEGACIES
Unrestricted Restricted
Funds
Funds
2025
2024
Donations individualty less than £1,000
Donations individualty greater than £1,000
Entity donations individually less than £1,000
Entity donations individually greater than £1000
Revenue grants and donations from non public
bodies
7,402
5.000
2,600
10,000
42,731
7,402
5.000
2,600
17.500
64,074
12,683
9,221
687
20,729
182,324
7.500
21,343
67,733
28,843
96,576
225,644
The following prior year income was restricted. £125,307 of Revenue grants and donations from non public
bodies.
12

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
CHARITABLE ACTIVITIES
Unrestricted Restricted
Funds
Funds
2025
2024
Community and Sports Club:
Indoor & Outdoor activities
202.741
202,741
187.591
The following income is now disclosed within Charilable Activities- Indoor & Outdoor activilies rather than Other
Trading Activities,. Bar & Bistro Takings: Vending machine income.
All prior year income was unrestricted.
INVESTMENTS
Unrestricted Restricted
Funds
Funds
2025
2024
Bank interest received
Office rent received
523
16,483
523
16,483
1,053
17.006
17,006
1,053
All prior year In￿Me was unrestricted.
EXPENDITURE
RAISING FUNDS
Dlrect
Costs
Olher
Costs
Support
Costs
2025
2024
Promotion & Fundraising
3,992
3,992
1,080
All prior year expenditure was unrestricted.
CHARITABLE ACTIVITIES
Dlrect
Costs
Olhèr
Costs
Support
Costs
2025
2024
Gross wages and salaries -
¢haritable activities
Defined contribution pension costs -
charitable activities
Other staff costs
Employers Nl charitable activities
Bar & Bistro stock purchased
Direct costs for indoor & outdoor
activities
Costs of operating Brooklands
facilities
Loan interest
Depreciation and amortisalion
Govemance Costs (Note 4.3)
71,225
71,225
67,258
1.258
1,258
1,451
3.405
130
3,405
130
130
888
63,278
28.364
28,364
130.065
130.065
116,304
9.761
75,510
3.845
9,761
75,510
6,105
10.075
59,129
18.854
2.260
323,563
2,260
325,823
337,365
The following costs are now disclosed within Direct costs for indoor & outdoor activities rather than Bar & Bistro
stock purchased.
The following costs were restricted- Direct costs for indoor & outdcK)r acbvities £8,178 12024 £0I- Costs of
operating Brooklands facilibes £960 (2024 £7.415).
13

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
GOVERNANCE COSTS
Direct
Costs
Olher
Costs
Support
Costs
2025
2024
Independent examinerfs feers
Other g0Veman￿ costs
2,260
2,260
3.845
2.273
16,581
3.845
3.845
2.260
6.105
18,854
All prior year expenditure was unrestricted.
NET INCOME
2025
2024
Net Income is stated after ¢hargingl(¢rediting):
Depreciation of tangible assets
Independent Examiner's remuneration-
independent examination services
- tax advisory services
75,510
59,129
2,260
2,153
120
INVESTMENT AND OTHER INCOME
2025
2024
Rent receivable - other income
Bank interest
16,483
523
1.053
17,006
1,053
INTEREST PAYABLE AND SIMILAR CHARGES
2025
2024
On bank loans and overdrafts
9,761
10,075
EMPLOYEES AND REMUNERATION
Number of employees
The average number of persons employed (including executive trustees} during the financial year was as
follows..
2025
Number
2024
Number
Caretaker
Manager
Marketing Manager
Reception
The staff costs comprise:
2025
2024
Wages and salaries
Social security costs
Pension costs
71.225
130
1,258
67,256
1,451
72,613
68.707
14

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
TANGIBLE FIXED ASSETS
Long
leasehold
property
Plant and
Fixtures,
machinery fittings and
equipment
Synthetic
Sports
Pitches
Total
Cost
At 1 April 2024
Additions
2.372.206
22,585
69.368
145.163
4,806
136,803
4,708
2,723,540
32,099
At 31 March 2025
2.394.791
69.368
149,969
141,511
2,755,639
Depreciation
At 1 April 2024
Charge for the financial year
745,158
47.803
21,271
7.215
107,300
6.537
4,560
13.955
878,289
75.510
At 31 March 2025
792.961
28.486
113.837
18.515
953,799
Net book value
At 31 March 2025
1,601,830
40,882
36,132
122,996
1,801,840
At 31 March 2024
1.627.048
48.097
37.863
132,243
1.845,251
10.
STOCKS
2025
2024
Stock (non trading}
1,000
1,000
11.
DEBTORS
2025
2024
Trade debtors
Other debtors
Taxation and social security Costs (Note 141
Prepayments and accrued income
12,195
8,699
2,686
17.981
12,140
7,195
2,179
6,352
41,561
27,866
12.
CREDITORS
Amounts falling due within one year
2025
2024
Bank loan
Trade creditors
Taxation and social security costs (Note 14)
Other creditors
Accruals and deferred income:
Pension accrual
Other accruals
4,806
30,150
4,043
747
4.115
45.645
2,892
1.387
288
19.921
17,813
57,559
74.248
15

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
13.
CREDITORS
Amounts falling due after more than one year
2025
2024
Bank loan
101,416
106,231
Repayable in one yearor less, or on demand (Note 12)
Repayable between two and five years
Repayable in five years or more
4.806
23,755
77,661
4,115
21,039
85,192
106,222
110,346
14.
TAXATION AND SOCIAL SECURITY
2025
2024
Debtors:
VAT
2,686
2,179
Creditors:
PAYE I NI
4,043
2,892
15.
RESERVES
2025
2024
At the beginning of the year
(Deficilllsurplus for the financial year
1,719,490
(13,492}
1,643,647
75,843
At the end of the year
1,705,998
1,719,490
16.
FUNDS
16.1 RECONCILIATION OF MOVEMENT IN FUNDS
Unrestrlcled Restrlcted
Funds
Funds
Total
Funds
At 1 April 2023
Movement during the financial year
1,640,228
66,783
3,419
9,060
1,643,647
75,843
At 31 March 2024
Movement during the financial year
1,707.011
(20.4541
12,479
6,962
1,719,490
113,492)
At 31 March 2025
1,686,557
19,441
1,705,998
16

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
16.2 ANALYSIS OF MOVEMENTS ON FUNDS
Balance
1 April
2024
Income Expenditure
Transfers
between
funds
Balance
31 March
2025
Restrlcted funds
Transport for Greater Manchester
Cycle Stsnds
Asda Foundation
3G Pitch Maintenance Fund
National Lottery Community Fund
Sported Foundation Grant Fund
Hello Buddy
Community Connections
(wellbeing and open day)
Community Bazaar
Duke of Edinburgh Youth Without
Limits
Club Refurbishment
Disability Football
1.979
1,979
960
7,743
960
(7,7431
10.000
500
10,000
500
900
2,401
450
1,501
450
700
9.089
700
3.027
6.062
5.000
2.500
15,0001
2,500
12,479
28,843
9,138
112,7431
19,441
Unrestrlcted funds
Unreslricled General
1,707,011
287.480
320,677
12,743
1,686,557
Total funds
1,719,490
316,323
329,815
1,705,998
Unrestrlcted Funds
These funds are held for meeting the objeclives of the charity. and to provide reserves for future activili8s, and,
subject to charity legislation, are free from all reslriclions on their use.
Restrlcted Funds
Transport for Greater Manchester Cycle Stands
A grant from Transport for Grealer Manchester for the provision of cycling equipment.
Asda Foundation
A grant towards the cost of living.
National Lottery Community Fund
A grant for project ID 20238771
Sported Foundation Grant Fund
A grant lo assist with the provision of girls football to maintain and develop teams and sessions as a platfom to
attract and retsin young female players to participale in playing foott)all.
Hello Buddy
A grant to fund the Hello Buddy project.
Community Connections (well being and open day)
A grant to fund the Community Connection5 (well being and open day} project.
Community Bazaar
A grant to fund the Community Bazaar project.
Duke of Edinburgh Youth Without Limits
An award to fund the Duke Of Edinburgh Youth Without Limits Project.
Club Refurbishment
Donations towards the dub refurbishment.
Disability Football
A grant to fund the provision of disability football.
17

continued
Manchester Maccabi Community and Sports Club
NOTES TO THE FINANCIAL STATEMENTS
for the financial year ended 31 March 2025
16.3 ANALYSIS OF NET ASSETS BY FUND
Fixed
assets
- charity use
Current
assets
Current Long-term
liabilities
Total
Restricted trusi funds
19,441
19,441
Unrestricted general funds
1.801.840
43.692
{57,559)
(101,416)
1,686,557
1,801,840
63,133
{57,559)
(101,416)
1,705,998
17.
POST4ALANCE SHEET EVENTS
Thère havè been no significant events affecting the Charity since the financial year*nd.
18