Annual Report and Financial Statements
For the Year Ended 31 March 2024
The Greater Manchester Trust for Recreation Charity number: 521234
What some of our young people . . had to say
I really enjoyed coming to holiday club, the games we played were fun and I liked the pasta bake.
Best residential I have ever been to.
Brandon, Age 13
Jack, Age 10
I came to Ormside with a leg injury from being ran over a few months previous and I couldn’t get enough of it, I thought I wouldn’t be able to do it, but everyone encouraged me, and I managed to get through all the activities and would recommend anyone who gets the chance to go then Go.
Harvey, Age 14
I had such a fun time at the centre, my summer was nice. I was lucky to go on many trips like the Formby beach and Tatton Park. Thank you for all the food and the free books.
Helped me grow in confidence, bravery and resilience. It’s a once in a lifetime opportunity.
Rhiannat, Age 11
Mya, Age 10
2 Annual Report & Financial Statements
Contents
| Contents | |
|---|---|
| What some of our young people had to say... | 2 |
| Charity Information | 4 |
| Charity Chair Statement | 5 |
| Trustees’ Report | 6 |
| Chief Executive’s Report | 12 |
| Charlestown Youth Centre | 14 |
| Partington Youth Centre | 16 |
| Outdoor Education | 18 |
| Independent Auditors Report | 20 |
| Statement of Financial Activities | 23 |
| Balance Sheet | 26 |
| Notes to the Financial Statements | 27 |
| What some of our young people had to say... | 38 |
| Leaders Quotes | 39 |
For the Year Ended 31 March 2024 3
Charity Information
PATRONS Sir Warren Smith KCVO KStJJP
TRUSTEES
Emma O’Reilly Chair of Trustees Daniel Jones Trustee Fiona Morris Trustee (resigned March 2024) Glyn Potts MBE Trustee (resigned January 2025) Helen Robinson Trustee (resigned February 2024) Patrick Waldron Trustee (resigned August 2024) Ralph Ellerton Trustee Megan Price Trustee (appointed August 2024) Richard Baty Trustee (appointed October 2024)
PRINCIPAL OFFICE
Partington Youth and Community Centre 118 Moss Lane, Partington, Greater Manchester M31 4FA
ACCOUNTANTS
DonnellyBentley Limited Chartered Accountants Hazelmere 70 Chorley New Road, Bolton BL1 4BY
BANKERS
Barclays Bank plc
INVESTMENT MANAGERS
Brewin Dolphin Asset Management Division 1 The Avenue, Spinningfields Square, Manchester M3 3AP
SOLICITORS Shoosmiths LLP
The XYZ Boulevard, Spinningfields, Manchester M3 3AZ
CHARITY PERSONNEL
Chief Executive Karen Wilson DL Operations Director Jo Johnson
The Greater Manchester Trust for Recreation Registered Charity 521234
4 Annual Report & Financial Statements
Charity Chair Statement
The AGM is a great time to reflect on the past year and remember what a magnificent year 2024 has been for Greater Manchester Youth Federation (GMYF). We have grown again in leaps and bounds.
Partington is now over two years old, growing and developing all the time. It has gone from a staff of 2 to a staff of 14. Because of this growth of staff, it means we are seeing more and more young people at the centre, and we are offering an expanding range of activities for our young people.
We have reopened Charlestown Youth Centre (formerly Whitemoss Centre for young people) after a £200,000 refurbishment and makeover, leaving our young people very proud of their centre. We held a community opening in September, in which many of the local councillors and stakeholders attended, and we were treated to a walk around by our young people. Charlestown has hit the ground running, and we are presently having approximately 50+ young people attending weekly.
These great figures are in no small part thanks to Paul Fletcher for overseeing the refurbishment, and to Aaron Holleran, Noz Uddin and all the staff who have been absolute superstars in getting Charlestown up and operational, interacting with the community, building relationships with the local stakeholders and most importantly giving our young people a great selection of activities and a safe place to be themselves.
In both our centres, we now run a HAF programme and plan on expanding it next year. At present we have 20+ young people benefiting from the weekly sessions during each holiday period, which has led to 1400 hours of engagement for all who can access it. We have arranged several off-site trips, including a trip to Tatton Park for 21 young people, taken 22 young people to Formby Beach, 10 young people went karting during the Christmas period and this is just a snapshot of the numbers of young people who are able to access our activities.
On behalf of the board, I would like to thank the people who have helped make GMYF succeed this year. Firstly Diecast Limited, the generosity shown by Jeff and Melanie is nothing short of phenomenal. Their donations have helped to fund so much of our outdoor activities for our young people, where they get a chance to see and be part of a different world. The skills they learn and the fears they have to overcome are potentially life changing. This year, our strategy to continue to progress our services offered to our young people and to expand into taking over Norbrook Youth Centre, a centre in Wythenshawe, and start the build of our community centre in Gorton, so very busy and exciting times are ahead for GMYF.
I have to finish on a huge changing of the guard, Karen Wilson, our CEO, who has transformed GMYF from a charity that could have gone under to what it is today, it is such a testament to her vision, her can do attitude, her belief in our young people and her drive to make their lives better is inspirational. Her sheer force of nature and hard work has got us to the position we are now and is nothing short of a miracle. Fortunately, she will stay on in a different capacity which will help with the transition of our new CEO, Glyn Potts MBE. Again, on behalf of the board, I am delighted to welcome Glyn to lead us forward and build from where we are. We are in spectacular hands with Glyn, and I am very happy that GMYF will develop and grow through his drive and passion for helping to provide our young people with opportunities to flourish and be the best version of themselves.
To finish up, I would like to thank the board, thank you for your support, for continuing to give up your free time to use your professional skills and personal kindness to get our strategy actioned. I would like to welcome Megan Price and Richard Baty as new trustees to our board and look forward to working with them and the rest of our board for many years.
Emma O’Reilly Chair of Trustees
We are still helping to fund and facilitate overnight activity trips using our residential centre at Ormside Mill, and we took 40 young people to a water centre (Arete) in Wales. On top of this delivering The Duke of Edinburgh’s Award (DofE) programme is growing, and we are now running all levels - Bronze, Silver and Gold. Due to its demand, we have had to increase our staff level and welcome Jonathan Carter on board. We now offer a “Prove It” Centre that Lee Adams heads up and again due to him running it so well (along with Kaiden Burke, Marissa Wynne and Dylan Carey) we are going to expand on it next year.
For the Year Ended 31 March 2024 5
Trustees’ Report
The Trustees present their annual report and the financial statements of The Greater Manchester Trust for Recreation (‘the Charity’) for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in Note 1 of 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 (FRS 102) (published in October 2019).
STRUCTURE GOVERNANCE AND MANAGEMENT
The Charity is governed by the Trustees at Board Meetings. The governing document now allows for a maximum of ten Trustees, each appointed for a term of three (previously five) years. The Trustees must hold at least two ordinary meetings each year although currently we hold six such meetings.
The Trustees during 2024 and to the date of the approval of the accounts were:
Daniel Jones (re-appointed January 2024) Emma O’Reilly (re-appointed January 2023) Fiona Morris (resigned March 2024) Glyn Potts MBE (re-appointed May 2024, resigned January 2025) Helen Robinson (resigned February 2024) Patrick Waldron (appointed February 2023, resigned August 2024) Ralph Ellerton (appointed February 2022) Megan Price (appointed August 2024) Richard Baty (appointed October 2024)
We also have our patron, Sir Warren Smith KCVO KStJJP , ex Lord Lieutenant of Greater Manchester, who brings a wealth of knowledge of Greater Manchester and we are very grateful for his kind attention to our work.
Appointment of Trustees
The Trustees are appointed by The Greater Manchester Trust for Recreation. New Trustees will be appointed according to the needs of the Charity and the suitability of individuals who support the objects of the Charity.
As part of their induction, the new trustees are provided with information about the Charity, the management structure, its history and working practices. In addition, they are also provided with information from the Charity Commission regarding the duties and responsibilities of Trustees.
6 Annual Report & Financial Statements
The Charity is a member of a variety of organisations including:
National Council for Voluntary Organisations (NCVO) SportEd National Youth Agency Living Wage Foundation Third Sector Essentials ACEVO
All of which provide comprehensive advice on good practice and changes in the law affecting charities.
RISK MANAGEMENT
In pursuit of the Charity’s objectives, the Trustees are agreed that they will not take any ethical or unreasonable financial risk in the management of the Charity’s assets. All new Trustees are recruited because they have appropriate qualities and expertise to bring to the Charity. Where management is delegated by the Trustees, steps are taken to ensure that appropriate skills and qualifications are held by the relevant people/entity undertaking the specific activity.
Safeguarding is a priority and safeguarding related policies are continuously reviewed and, where necessary, updated.
All staff have at least level 1 Safeguarding certification; staff working directly with children and young people have Level 2; all senior staff have Level 3 certification.
GDPR provisions are up to date and remain monitored. We retain an independent H.R. advisor to ensure our H.R. policies and procedure are always up to date. Our building-based Health & Safety compliance is subcontracted to a well-known national company, Worknest, and all of our staff are fully trained in accordance with that company’s comprehensive programme.
help, assistance and direction to our Clubs. Most of our affiliated Clubs are run by volunteers with very few paid staff.
CUSTODIAN TRUSTEESHIP
The Charity, or its subsidiary company Greater Manchester Federation of Boys Clubs, acts as custodian Trustee for the following organisations, segregating such assets from its own. Should any of these organisations fail to meet their obligations under the leases the ultimate responsibility would lie with the Charity.
NORBROOK YOUTH CLUB Garthorp Road, Northern Moor, Manchester
In December 2009 The Greater Manchester Trust for Recreation entered into a 125-year lease with Greater Manchester Passenger Transport Executive . Norbrook Youth club use these premises.
HAUGHTON GREEN YOUNG PEOPLE’S CENTRE Lancaster Road, Denton, Tameside
In February 1998 Greater Manchester Federation of Boys Clubs entered into a 40-year lease with Tameside Metropolitan Borough Council on behalf of the club.
JIMMY EGANS BOXING ACADEMY Royalthorn Drive, Wythenshawe, Manchester
In June 2008 The Charity entered into a 99-year lease with Willow Park Housing Trust on behalf of the club.
Related parties and related party transactions
Details of related parties and related party transactions are given to note 19 to the financial statements.
Our outdoor adventure work is supervised at a senior level and is fully risk assessed. We ensure that we use staff and contractors with appropriate qualifications and experience for our work.
Risk management in relation to our ownership of Ormside Mill is dealt with by Ormside Mill Residential Centre (see below) and we are satisfied that risks associated with the Mill and its activities are well managed and up to date.
The Charity has a full risk register which is monitored regularly by the senior leadership team of the Charity and its Trustees.
COLLABORATION WITH OTHER CHARITIES AND ORGANISATIONS
The Charity collaborates with and supports the affiliated organisations, many of which are themselves registered Charities. Our main collaboration is with the affiliated Clubs who provide sport and youth club activities and facilities to young people. We aim to be a supportive partner providing
For the Year Ended 31 March 2024 7
CHARITABLE OBJECTIVES AND ACTIVITIES
The Charity’s objectives are:
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1) The provision and maintenance of a recreation ground for the benefit of the inhabitants of the area of benefit without distinction of political, religious or other opinions, with the object of improving the conditions of life for the said inhabitants.
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2) The provision and maintenance of facilities for the recreation and other leisure-time occupation of young people and adults who are resident in the area of benefit to help and educate them so to develop their physical, mental and spiritual capacities that they may grow to full maturity as individuals and members of society and that their conditions of life may be improved.
The area of benefit is Manchester, Salford and elsewhere in the surrounding towns and districts. In furtherance of these objects the Trustees have the following powers:
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a. To provide, maintain and equip playing fields or buildings or organized games.
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b. To assist the provision, maintenance and equipment of such playing fields or buildings.
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c. To establish, maintain and organise Clubs, hostels and other accommodation.
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d. To co-ordinate with other organisations established for charitable purposes and having similar objects to that of the Trust.
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e. To do all other lawful things as will further the attainment of the objects of the Charity.
The Trustees have taken advice on whether the above objects and powers are sufficient to allow the Charity to operate as Greater Manchester Youth Federation and have concluded that they are sufficient.
ACHIEVEMENTS PERFORMANCE AND PUBLIC BENEFIT
The trustees have given due consideration to the Charity Commission guidance on the operation of the public benefit requirement and are satisfied that this requirement is met by carrying out the activities described in this report.
Wholly Owned Assets
The Charity owns five playing fields in Manchester and Salford. All these fields are Permanent (Functional) Endowment Assets. No value is placed on these fields in the Fixed Assets of the Charity.
Simon Playing Fields in Didsbury is leased to a sports club, who are responsible for all the maintenance of the fields. The land sits in the River Mersey flood basin. The rental is at a commercial rate and is subject to five yearly rent reviews.
Duncan Matheson playing fields in Salford is currently used by Swinton Football Club following the grant of a 3-year lease.
Melland playing fields and Harry Dalton Playing Fields have now been disposed of (after 31 March 2024) as mentioned elsewhere in this report.
Godfrey Ermen is now a designated Town and Village Green.
8 Annual Report & Financial Statements
Partington Youth and Community Centre
In April 2022 the Charity entered into a 99 year lease with Trafford Council for the Partington Youth and Community Centre building.
Charlestown Youth Centre
In October 2023 the Charity accepted a surrender back of the lease of these premises (previously known as Whitemoss Club for young people). The Charity is now the occupier by virtue of a lease for 25 years granted in February 2020. Manchester City Council has recently agreed to extend this lease term to 40 years. The Charity has decided to run the premises itself and in June 2024 opened the centre for the young people in the area.
Ormside Mill Residential Centre Limited
The Charity has a 50% share of Ormside Mill in Appleby in Westmorland, which is a residential centre for young people. The premises are owned by a separate charity, Ormside Mill Residential Centre Limited (charity number 1078029) (“OMRCL”). OMRCL’s shareholders are the Charity and the Lancashire Association of Boys and Girls Clubs (LABGC), with each owning 50%. Two of our Trustees and our Chief Executive, Karen Wilson, are Directors of OMRCL.
STRATEGY
The Board of Trustees have been considering the strategy for the next 3 to 5 years and after consultation with a variety of sources it has been agreed that strategy, our time and resources will be directed towards the following aims.
Our Strategic Aims
Aim 1: Excellent local youth services
We aim to enhance and expand our youth services by creating safe, inclusive, and high-quality environments across our clubs and affiliates.
Deliver high-quality, accessible programming: Offer a diverse range of activities across our centres, including after-school and holiday programmes, ensuring safety, inclusivity, and compliance, across at least 4 centres.
Develop leadership: Provide initiatives that allow young people to lead projects, mentor peers and give back to the community.
Amplify youth voice: Provide access for wider youth involvement, including the Manchester Youth Council and promote / create lasting change.
Aim 3: Growth in outdoor education
We aim to expand our outdoor education programmes to increase participation, offering unique experiences for young people.
Expand programmes: Develop and implement a comprehensive plan to organise, promote and deliver more outdoor activities for young people and broaden access to The Duke of Edinburgh’s Award.
Encourage engagement and partnerships: Offer holiday activities and collaborate with other organisations to enhance experiences for affiliated clubs and young people.
Aim 4: Great place to work
We aim to cultivate a happy, confident workforce where every individual feels supported and empowered to be their best self, both professionally and personally.
Personalise learning and development: Invest in tailored learning and development to build the skills and capabilities of staff and volunteers.
Grow our talent: Foster talent by identifying and nurturing growth within our teams by providing the necessary resources for their success, including where possible, support new young people into a career in youth work.
Foster volunteering: Establish and maintain a diverse and skilled volunteer pool, ensuring a robust network of individuals with a skill level and shared value system that will support our young people.
Create supportive environments: Foster social connections and provide mental health support services, creating a safe and welcoming space for all young people.
Aim 2: Strong youth voice and participation
We aim to ensure young people feel valued and included in the decisions we make as a Charity and the way we operate. To empower young people and give them the platform to have their voices heard by the decision makers in their community and wider afield.
Build capabilities: Equip young people with the tools, skills and capability to express their opinions and advocate for their needs.
Encourage participation: Provide the mechanism for feedback. Encourage involvement and co-creation in what we do.
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For the Year Ended 31 March 2024 9
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Aim 5: Sustainable Charity for future generations
We aim to commit to being a lasting force for good by ensuring our presence and impact thrives for another 100 years, putting sustainability at the heart of everything we do for young people in Greater Manchester.
Manage resources: Optimise the balance of flexible and fixed resources for effective Charity operations and long-term growth, running our centres and activities in a way that meets the needs of young people and the communities in which we work.
Build partnerships: Work closely with other Charities, local authorities and key stakeholders to increase our provision of service to young people and expand our influence for change across Greater Manchester.
Raise our profile: Increase our profile and sustainability through a clear communication strategy, supporting both our services and our influence, and increasing our ability for fundraising, corporate sponsorship and bids for growth.
Strengthen governance: Build strong governance frameworks to ensure transparency, accountability and ethical decision making.
FINANCIAL REVIEW
Overview
The Charity continues to transition from a passive provider of land and building resources to an active participant in the provision of recreational facilities for young people.
This requires a new approach to the sources of funding needed to support the increase in staff numbers, to refurbish the building facilities and provide young people with new environments.
We are dependent on investment income, grants and donations from the business community, individuals and local authorities.
The process set in place nearly 7 years ago to dispose of land surplus to requirements was completed by the end of 2024. This is expected to add to our Permanent Endowment a net figure of £23m, the income from which will help support the increase in our ongoing activities. Part of this sum will be used to build a new youth centre and football pitches in Gorton on what remains of our land ownership at Mellands fields.
Current year performance
Unrestricted Funds, representing funds available for the furtherance of our charitable objectives.
| Description | 2024 | 2023 |
|---|---|---|
| £’000 | £’000 | |
| Income | 97 | 102 |
| Exceptional compensation | 200 | - |
| Operational Expenses | (626) | (298) |
| Operational deficit | (329) | (196) |
| Transfer from Restricted Fund | - | 14 |
| Investment revaluations net of management fees |
232 | (177) |
| Net deficit | (97) | (359) |
| Net assets atyear end | 2,268 | 2,365 |
The increase in income was principally due to a one-off receipt of £200k compensation for delay in completing a land sale.
10 Annual Report & Financial Statements
Operational expenses increased following the build-up of operations at Partington Youth Centre and the refurbishment at Charlestown Youth Centre. The resulting operational deficit was offset by gains net of management fees on shareholdings. At the year-end net assets totaled £2,268k (2023 £2,365k).
Reserves
Cash Reserves
The Charity is going through a fundamental change in the way that it operates; it is now directly delivering youth services with an increased employment full time and part time headcount from 11 at end 2023 to 13 at end 2024, and operating from two centres now, and the potential of a further two by end of 2025. Balancing the increase in costs against the income expected to be generated from the proceeds of disposal of surplus land is important.
Restricted Funds, donations and grants made to the Charity, which must be used for a specific purpose.
| Description | 2024 | 2023 |
|---|---|---|
| £’000 | £’000 | |
| Income | 11 | 16 |
| Diecast Donation | 120 | 20 |
| Expenses | (51) | (15) |
| Operational surplus | 80 | 21 |
| Transfer to Unrestricted Funds | - | (14) |
| Net assets atyear end | 161 | 81 |
The Trustees consider it prudent to maintain cash reserves of 50 per cent of the annual expenditure budgeted in 2024/25 for unrestricted and restricted funds, which is £496k. Cash balances and deposits at year end 2024 were £386k.
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 Trustees to prepare financial statements for each financial 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;
Income benefited from the generous donation received from Diecast Limited. This enabled increased outdoor education for young people, the major benefit coming in the summer of 2024, as well as greater numbers participating in The Duke of Edinburgh’s Award. After expenses of £51k, the net assets of the funds increased by £80k to £161k.
Permanent Endowment, money and assets held by the Charity which cannot be used to fund operational activity. The income generated from these assets may be used to fund the operational activities.
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Select suitable accounting policies and then apply them consistently
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Observe the methods and principles in the applicable Charities SORP
| Description | 2024 | 2023 |
|---|---|---|
| £’000 | £’000 | |
| Operatingexpenditure | (50) | (31) |
| Investment revaluations net of management fees |
52 | (72) |
| Net fund increase | 2 | (103) |
| Net assets atyear end | 2,191 | 2,189 |
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Make judgements and estimates that are reasonable and prudent
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State whether applicable accounting standards have been followed subject to any material departures disclosed in the financial statements and
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Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in operation
Operating expenditure included increased costs of maintaining Endowed assets. Unrealised investment gains, after management fees enabled the fund to achieve a surplus of £2k.At the year end the net assets of the Permanent Endowment were £2,191k.
The Trustees are responsible for keeping proper accounting records which 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 provisions of the Trust Deed. The Trustees are also responsible for safeguarding the assets of the Charity and for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Investment policy and Performance.
Surplus funds not required for immediate use are invested in an appropriate mix of medium risk assets, with the intention of maintaining capital and generating income for the purposes of the Charity. The Board of Trustees sets the investment policy for the Charity having taken advice from its investment managers Brewin Dolphin Ltd.
Approval
The report was approved by the Trustees on 28 January 2025 and is signed on their behalf by
| Investment performance |
2024 | ||||
|---|---|---|---|---|---|
| 2023 | |||||
| £’000 | £’000 | £’000 | £’000 | ||
| Unrestricted | Perm. Endowment |
Unrestricted | Perm. Endowment |
||
| Openingbalances | 2,578 | 955 | 2,808 | 1,247 | |
| Net unrealisedgains | 293 | 74 | (159) | (65) | |
| Funds withdrawn | (347) | (353) | (71) | (227) | |
| Closinginvestments | 2,525 | 676 | 2,578 | 955 | |
| Annual fees | £16,649 | £5,593 | £16,666 | £6,968 |
Emma O’Reilly Chair of Trustees Ralph Ellerton Trustee
For the Year Ended 31 March 2024 11
Chief Executive’s Report
The year ending 31 March 2024 has been another dynamic year for the Charity.
We have built on the success of our Partington Youth Centre by deciding to refurbish and re-open a centre at Charlestown, Manchester. The Trustees agreed to meet the refurbishment costs of circa £200k and we immediately set to work with the aim of opening in June 24 – which we did. We completely refurbished the interior and parts of the exterior and made it into a welcoming, bright centre for young people to enjoy.
I must give a big thank you to Carl Glover at Innov8 Development Solutions for pulling together the refurbishment team at short notice and for hosting a Christmas dinner, raising £13.5k towards the cost of providing soft furnishings, table tennis, pool table, new televisions and computers for the centre. They have been well appreciated by our young people.
During the year we saw our contract for the sale of Harry Dalton Fields go unconditional, meaning that we could look forward to the receipt of substantial funds during the following financial year. This gave us a tremendous boost as we now have a very secure financial position for the future.
The sale of land at Mellands and the subsequent redevelopment of a new youth centre and playing fields edged closer as we were allocated a committee date of 30 May 2024. I am delighted to report that planning was granted eventually in September 2024.
12 Annual Report & Financial Statements
The negotiation of the legal contracts for this transaction took up a huge amount of my time in 23/24 and I again owe a massive thank you to not only my consultancy team but also : the staff team who held the fort when my attention was elsewhere and the Trustees for a making decisions on some very complicated legal and development planning issues. This is my last report as Chief Executive as I will be retiring from that position in March . 2025. We have a succession plan in place, and I will remain for one day a week to finish the redevelopment of our youth centre and playing fields at Mellands.
It has been an immense privilege to be Chief Executive over the last 5 years and to be allowed to spear head our growth of youth centres and outdoor education. We have put together an awesome team committed to delivering high quality youth work in both of our youth centres, our outdoor education at Ormside and a residential week plus The Duke of Edinburgh’s Award Scheme.
The commitment and support of the staff and the Trustees to this work has been exemplary and I am proud of every single one of them. We always start our work with the question – “what do our young people need?” - 3 as nothing is more important than successfully answering that question. I am happy that I leave behind a team s4 z that will constantly ask and deliver 7 on this vital question.
Karen Wilson
Chief Executive
For the Year Ended 31 March 2024 13
Charlestown Youth Centre
This report covers delivery of activities and events for the period January 2024 to present.
It has been an exciting journey that we continue to build on establishing Charlestown Youth Centre in the community. We are proud to reflect on numerous achievements, new partnerships and expanded programmes that have impacted the lives of the children and young people who have accessed the centre.
We started 2024 with a combination of the refurbishment to the building of over £200,000 taking place and a staff presence on the streets of Charlestown doing detached work - engaging with children and young people where they are at. It quickly identified not only the need for the centre, but also staff presence on the streets.
The tremendous time and effort which was dedicated by the staff, volunteers and community in the building stages for the completion of the renovation, was crucial for the building to be ready to open for delivery.
Since opening our doors to children and young people on Monday 10th June 2024, we have been open 5 days with 9 sessions per week, working with young people from ages 8-19, we have had over 1,800 attendances in the centre, with over 200 young people engaged, that equates to over 3,500 contact hours… Amazing!
Following a consultation with all the young people who access our centre, we asked what activities, information, workshops, support and resources they would like to see on offer. Following the consultation the below describes some examples on how we have achieved the success of engagement:
Sports and Recreation
We provided over 10 different sporting activities and play games such as football, netball, badminton, volleyball, dodgeball, boxing and more. Complimented by recreation and play activities such as snooker, table tennis, board & card games and more.
Arts and Crafts
Staff will task young people at the arts & crafts corner to stimulate their minds creatively. Setting tasks such as draw or write something on what does community mean to you. Or simply putting out resources such as paints, colours, pencils etc, and the young people can let their imaginations run freely.
Informal Education
We provide workshops and information throughout the sessions, from targeted pieces of work around the UN Convention on Right of a Child (UNCRC) relating it to Manchester’s ambition on becoming a UNICEF recognised Child Friendly City. To opportunities where young people will learn about ingredients and use soft skills such as Maths and English, working as a team to cook food.
The staff and young volunteers have created a safe, inclusive, and empowering environment for children and young people to grow, learn, and achieve their full potential.
14 Annual Report & Financial Statements
HAF
Following the successful application to Manchester City Council, we secured the funding to deliver Holiday Activities and Food (HAF) throughout August 2024. We delivered a total of 16 sessions, over 4 weeks, 4 hours per day, which engaged 37 unique individuals, averaging 20 young people per day at each session, equalling to 350 individual engagement sessions totalling to over 1,400 hours of engagement.
Healthy Meals
We arranged a local food supplier who provided hot and cold meals including healthy options like fruits and vegetables. For the last week staff provided a range of food including freshly cooked curry, rice and chapati, chicken fajitas, sandwiches, cereal and fruit. This was laced with informal education using resources such as the ‘Eatwell Plate’ to inform young people of a healthy balanced diet.
Activities
Children had full access to the centre, which included the use of a pool table, arts & craft, painting, football, basketball, board games, quizzes, movies, music and dance.
Feedback Received
Overall, we had a good balance of activities, food and managed to create positive relationships with children during the summer holidays. Children were able to share their hopes, dreams and aspirations in a safe and encouraging environment.
Staff created fun and interactive large group games such as dodgeball, skipping competitions and a sports day.
Off-site Trips
We organised offsite trips including taking 26 children to Tatton Park and 22 children to Formby Beach. Both of these trips were a huge success as the young people do not + have access to experience educational and outdoor activities due to the cost.
- to Ormside Mill in October. They engaged in activities from hiking to abseiling and other various adrenaline boosting experiences. It was a a4 great opportunity in which we hope to continue exploring the outdoors.
As a team we have considered our collective skills, knowledge and ? experiences. We have identified areas for development alongside : ae4 recognising talent and ambition and opportunities for us to share learning and grow our skill base. As a small team we have clarity on our individual and collective responsibilities including areas of the centres ; . curriculum where we are required to work in a designated leadership role or enabling and supporting delivery. We will continue to ak. . work flexibly, to support each other and take collective and individual ownership of our collective outcomes.
who either access or are yet to access the Centre. Looking at ways to add depth to our curriculum, providing access to information, workshops and
organisations as well as forming new relationships locally, regionally and nationally, whilst adding and valuing personal development to our current
For the Year Ended 31 March 2024 15
Partington Youth Centre
It has been another exciting year at Partington Youth Centre with a variety of both on-site and off-site activities for the local young people of all ages.
We continue to offer dynamic open access youth club sessions for 11–16 year olds, providing a range of activities across multiple areas. In our large main hall, young people can engage in multi-sport activities such as football, basketball, tag rugby, dodgeball, Kwik cricket, and Speed Adility Quickness (SAQ) games. The chill-out kitchen area serves as a space for relaxed conversation and small board games, while targeted 1-2-1 sessions with Youth Workers and Talkshop partners allow for discussions on key topics such as healthy relationships, personal safety, sexual health, CSE, and substance misuse.
Our art studio has been a hub for creativity, where young people have worked on projects like art murals and outfit designs as part of our Artists Triumphs project in collaboration with Gorse Hill Studios. These initiatives have covered important themes, including International Women’s Week, EID, Ramadan, Mental Health Awareness Week, Volunteer’s Week, and World Environment Week. Being able to take advantage of the larger space in our Moss Room, we are able to serve hot and cold healthy food plus board game activities available from 5pm to 7pm. As numbers grow, we plan to use this space for targeted sessions aimed at developing communication skills and addressing issue-based youth work through engaging conversation.
HOLIDAY ACTIVITIES AND FOOD (HAF) PROGRAMME
Our 2024 HAF provision which was aimed at families in receipt of free school meals, was a resounding success, offering fun, food, and relaxation during the summer holidays.
Following a successful application to Trafford Council we secured funding to deliver Holiday Activities and Food (HAF) throughout August 2024. We delivered a total of 16 sessions over 4 weeks, 4 hours per day which engaged 35 unique individuals averaging 25 young people at each session, equalling to 350 individual engagement sessions, totalling 1,400 hours of engagement.
We worked with a local catering company who provided both hot and cold meals, including a variety of healthy options, incorporating the NHS Eatwell Plate and resources around health, wellbeing and a balanced nutritious diet.
All young people attending had full open access to the youth centre which included multisports, arts & crafts, IT coding and dance, ensuring there was something for everyone.
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16 Annual Report & Financial Statements
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OFF-SITE TRIPS
. Our young people were treated to a number of different off-site activities which included both residential and day . trips, some of these allowed the young people to make new friends with other young people from Charlestown Youth Centre through joint activities. Visits to Ormside Mill Residential Centre and Arete in Wales gave the young people an insight into experiences they had never done before such as archery, gorge & river walking, GHYLL é scrambling and much more.
Day trips such as Formby beach, pantomime and circus trips proved to be a real success and allowed the young people to really express themselves.
PLANS FOR THE NEXT 12 MONTHS
At Partington Youth Centre, we want to continue to deliver and develop a varied programme of activities as part of our core offer over the youth centre evenings, using all areas of the centre, focusing on different themes, we aim to add bike maintenance to our delivery and plans to create a bike hut are to be utilised in 2025.
COMMUNITY SUPPORT AT PARTINGTON YOUTH CENTRE
Our team will take young people on off-site trips and have a busy summer planned that includes off-site adventure and educational activities, a varied HAF programme plus an outdoor education trip booked to Ormside Mill and a new NEETS programme (Prove It).
Building around education of young people, we aim to deliver more issue-based events around county lines, missing from home and CSE. A priority is to tackle mental health support for young people so they a can grow and reach their full potential.
- | = a i ~ deliver digital inclusion courses for adults from our \ ‘eo community. These were held during school hours from 10am until 2pm and were well attended. The emphasis
We also began to host The Bread and Butter Thing (TBBT), a surplus , food club providing quality food from leading suppliers, warehouses and
space is providing a valuable service to Partington each week. c*
initiative- to assist with home energy and budgeting needs. Greater Manchester Poverty Action have delivered sessions to assist families/individuals in claiming benefits they are entitled to but otherwise would not be aware of. They also offer budgeting advice and helplines.
with young people from Partington needing their support. Again, the availability of this service brought to them rather than the need to travel was a vital part of the motivation for young people to access the assistance they needed. We are continuing to nurture this working relationship and appreciate the value it has for our young people.
For the Year Ended 31 March 2024 17
Outdoor Education
At the Greater Manchester Youth Federation, we understand how important outdoor education is to our young people. The outdoors helps to foster an abundant number of skills including resilience, confidence, critical and creative thinking, problem solving abilities, and communication skills with both peers and adults.
Since we started to deliver outdoor education opportunities to our young people, we have seen firsthand the positive impact it has had, and are continuing to strive to give more of those opportunities.
We aim to give as many different experiences to our young people and are doing this through the Duke of Edinburgh’s Award Scheme, residential trips to our own outdoor centre Ormside Mill, outdoor activity days out and week long residentials.
For the first time this year we have the DofE Award Scheme at all three levels: bronze, silver and gold, totalling in 5 expeditions in 2024. We have also had our biggest intake of bronze participants to date, meaning 37 young people had the opportunity to do their DofE with GMYF this year. We also planned and delivered an accessible expedition for a young person who is partially sighted, which ran alongside the main bronze practice expedition in Lyme Park. All the young people who completed their qualifying expedition passed with flying colours and now continue to complete their DofE Award.
The Duke of Edinburgh’s Award Scheme is split into four sections, skill, volunteering, physical and the expedition sections. Each of equal importance, but the expedition section is often seen as the heaviest barrier for some young people mainly due to its cost. There are not many organisations in the UK who deliver the DofE expedition section at minimal or zero cost, like GMYF does for its young people. It takes a lot of initiative and commitment for a young person to do their DofE Award (one of the reasons we value it so much), but without good mental health, and a supportive home, it can be really hard for a young person to do this. We believe we are actively more supportive than other organisations that deliver the DofE Award Scheme, as we treat all our young people as individuals. We endeavour to build relationships with each of our young people, and although we are not experts in mental health, we try and support each individual’s needs.
18 Annual Report & Financial Statements
In 2024 we facilitated 18 residential trips at Ormside Mill, from 13 different youth clubs across Greater Manchester, with the Charity and Diecast funding 48 nights of accommodation! Alongside our own two youth centres (Partington Youth Centre and Charlestown Youth Centre), our affiliated clubs also serve young people in underrepresented and marginalised communities. For a lot of the young people who attend these youth clubs, going on a residential trip away, full of exciting outdoor adventure activities, is often only a dream for them. However, using the funding we received from Diecast, we have been able to support more of our affiliated clubs than ever before, enabling them to take their young people up to Ormside Mill, and make their dreams a reality! It is clear there is a running theme of resilience, determination and courage from the young people, especially those known to have existing personal struggles and mental health problems.
87 different outdoor adventure activities were funded for our clubs, on their residential trips to Ormside Mill. These activities included ghyll scrambling, canoeing, caving, rock climbing, abseiling, high ropes, tree climbing, hiking, bushcraft, archery, night walks, team building and more! It is often during these activities where young people need to step out of their comfort zone, overcome their fears and do something they have never done before. We can see this is where they have grown in confidence and resilience, often coming away with the feeling they can overcome any challenge in life.
For the first time, we ran our first multi-centre residential trip. 31 young people aged between 12 and 16 years old attended the Arete Outdoors Activity Centre in Snowdonia for an exciting 5-day outdoors activity programme full of challenges during the summer holidays. Organised by GMYF and funded by Diecast, the event was designed to build on GMYF key aims of building resilience, compassion and ambition; supporting young people in their journey to adulthood.
The young people were able to take part in a wide range of activities including kayaking, mountaineering, gorge walking, caving, scrambling, canoeing, zipwire and Rib Ride (speedboat) on the Menai Straights. Arete, provided young people with all essential kit and expertise of high-quality instructors who were able to blend their professionalism with care and encouragement for each young person.
Young people and staff were placed into four groups, often meaning they would be with at least some people they did not know - it did not take long, however, to have everyone’s name and where they were from and their school. Many lasting friendships have now been made with emails and Facebook shared.
Young people said they were really getting to know themselves and were discovering hidden strengths that they didn’t know they had, with some saying they now knew what they wanted to do in life and will be embracing their new ambitions with confidence. This theme was also picked up again in the evenings where some interesting issue-based sessions exploring life in the inner city from their new perspective, were discussed in earnest. It is clear this residential was a huge success in many ways and something we are going to be building on from in 2025.
In Greater Manchester, we are surrounded by incredible and beautiful countryside and moorlands, however for many young people, they are limited to its access due to financial and transport barriers. Using the funding from Diecast, and our own minibus, we were able to provide our young people with activity days out to the Peak District, learning map reading and navigation skills. The young people told us these days were memorable, fun, adventurous and challenging, wanting to do more! We also brought adventure education to Partington Youth Centre, hosting exciting activities including archery, axe throwing, bushcraft, laser tag, nightline and a climbing wall all in their local community! 50 young people took part and got to experience these thrilling activities in their own youth centre.
Research shows that in order to keep young people aged 13 years old and above engaged in youth work is to offer exciting activities, which is exactly what this activity day did. A lot of the young people had never had an opportunity to shoot an arrow, cook on an open fire, or climb up a climbing wall, and it was incredible for them to do all of this on their doorstep!
In 2025 we are going to be continuing to group our outdoor education provision to the young people we serve, including more activity days, residentials to Ormside Mill, opening more DofE centres and another multi-centre residential on the shores of Lake Coniston.
88% felt happier 50% felt less stressed felt they became better 79% felt more confident 56% at problem solving 56% felt more resilient 59% felt they respected others more felt they were open 74% felt more motivated 82% to trying new things . } . | felt they learnt to felt they became better 68% 65% listen and follow at working in a team instructions better felt they became better 65% at talking to people they didn’t know before
For the Year Ended 31 March 2024 19
Independent Auditor’s Report to the Trustees of The Greater Manchester Trust for Recreation
Year Ended 31 March 2024
Opinion
We have audited the financial statements of The Greater Manchester Trust for Recreation for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the Charity’s affairs as at 31 March 2024, and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Charities Act 2011.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the Charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
20 Annual Report & Financial Statements
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Charity ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.
Other matter
The financial statements for the Charity for the comparative year ended 31 March 2023 were not audited as the Charity was exempt from audit as its income and gross assets were below the audit size threshold in the Charities Act 2011. An independent examination was carried out as required by the Charities Act 2011.
Other information
The other information comprises the information included in the Trustees’ annual report, other than the financial statements and our auditor’s report thereon. The Trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.
Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:
the information given in the trustees’ report is inconsistent in any material respect with the financial statements; or
sufficient accounting records have not been kept; or
the financial statements are not in agreement with the accounting records; or
we have not received all the information and explanations we require for our audit.
Responsibilities of Trustees
As explained more fully in the Trustees’ responsibilities statement set out on page 11 the Trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the trustees are responsible for assessing the Charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the Charity or to cease operations, or have no realistic alternative but to do so.
For the Year Ended 31 March 2024 21
Auditor responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:
We obtained an understanding of the legal and regulatory framework applicable to the Charity and the sector in which it operates and considered the risk of non - compliance with applicable laws or regulations.
We determined that the following laws and regulations were most significant: 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 (FRS 102), employment law, those that relate to health and safety, those that relate to safeguarding and child protection and those that relate to data protection. We designed audit procedures to respond to the risk, recognizing that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment, for example, forgery or intentional misrepresentations, or through collusion.
We obtained an understanding of how the Charity is complying with those legal and regulatory frameworks by making enquiries of the management. We corroborated our enquiries through our review of board minutes.
Our tests also included agreeing the financial statements disclosures to underlying supporting documentation. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud.
We also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the Trustees or management that represented a risk of material misstatement due to fraud.
A further description of our responsibilities is available on the FRC’s website at: https://www.frc.org. uk/auditors/audit-assurance/auditor-s-responsibilities-for-the-audit-of-the-fi/description-of-theauditor%E2%80%99s-responsibilities-for. This description forms part of our auditor’s report.
Use of our report
This report is made solely to the Charity’s trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity’s and the Charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.
DonnellyBentley Ltd (Statutory Auditor) Hazlemere 70 Chorley New Road Bolton BL1 4BY Date: 28 January 2025
DonnellyBentley Ltd is eligible for appointment as auditor of the Charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.
The Greater Manchester Trust for Recreation Statement of Financial Activities
(including Income and Expenditure account)
For the Year Ended 31 March 2024
| Notes | Un-restricted | Restricted | Permanent | Total | Total | |
|---|---|---|---|---|---|---|
| Endowment | ||||||
| Funds | Funds | Fund | 2024 | 2023 | ||
| £ | £ | £ | £ | £ | ||
| INCOME AND ENDOWMENTS | ||||||
| Donations, legacies and grants | 2 | 1,965 | 130,088 | - | 132,053 | 36,545 |
| Charitable activities | 3 | 14,800 | - | - | 14,800 | 5,816 |
| Other Income | 4 | 200,000 | - | - | 200,000 | - |
| Investments | 5 | 80,556 | 695 | - | 81,251 | 94,926 |
| a | a | a | a | a | a | a |
| a | a | a | a | a | a | a |
| TOTAL INCOME | 297,321 | 130,783 | - | 428,104 | 137,287 | |
| EXPENDITURE | ||||||
| Raising funds | ||||||
| Investment management costs | 6 | 16,649 | - | 5,593 | 22,242 | 23,633 |
| Charitable activities | 7 | 609,722 | 51,020 | 50,043 | 710,785 | 344,038 |
| TOTAL EXPENDITURE | 626,371 | 51,020 | 55,636 | 733,027 | 367,671 | |
| NET INCOME/(EXPENDITURE) BEFORE | ||||||
| GAINS/(LOSSES) ON INVESTMENTS | (329,050) | 79,763 | (55,636) | (304,923) (230,384) | (304,923) (230,384) | |
| Net gains/(losses) | ||||||
| Realised gains/(losses) on investments | - | - | - | - | - | |
| Unrealised gains/(losses) on investments | 231,709 | - | 57,616 | 289,325 | (224,534) | |
| Realised gains on fixed assets | - | - | - | - | - | |
| NET INCOME/(EXPENDITURE) BEFORE | ||||||
| TRANSFERS | (97,341) | 79,763 | 1,980 | (15,598) (454,918) | (15,598) (454,918) | |
| Transfers | - | - | - | - | - | |
| NET MOVEMENT IN FUNDS | (97,341) | 79,763 | 1,980 | (15,598) | (454,918) | |
| FUND BALANCES BROUGHT FORWARD | 2,365,495 | 80,917 | 2,188,516 | 4,634,928 5,089,846 | 4,634,928 5,089,846 | |
| FUND BALANCES CARRIED FORWARD | 2,268,154 | 160,680 | 2,190,496 | 4,619,330 | 4,634,928 |
The notes on pages 27 to 37 form part of these financial statements.
All income and expenditure derive from continuing activities.
The statement of financial activities includes all gains and losses recognised during the year.
For the Year Ended 31 March 2024 23
The Greater Manchester Trust for Recreation Statement of Financial Activities Analysis of Restricted Funds For the Year Ended 31 March 2024
| JG Buckley | Young People’s | Youth Club Activities | |
|---|---|---|---|
| Fund | Fund | & Projects | |
| £ | £ | £ | |
| INCOME | |||
| Investments | 82 | 613 | - |
| CHARITABLE ACTIVITIES | |||
| GRANT INCOME | |||
| The DofE Award Scheme | - | - | - |
| Sported/P&G - Bike Maintenance Project | - | - | 1,000 |
| Manchester Youth Zone - Charlestown YC sessions | - | - | 3,573 |
| DONATIONS | |||
| Diecast Limited | - | - | - |
| IDS Ltd Fundraiser - Charlestown Centre | - | - | - |
| 82 | 613 | 4,573 | |
| EXPENDITURE | |||
| Charitable Activities | - | 4,270 | 5,570 |
| - | 4,270 | 5,570 | |
| NET INCOME | 82 | (3,657) | (997) |
| Fund Balances | |||
| Brought Forward at 01/04/2023 | 1,704 | 62,223 | 10,401 |
| Fund Balances | |||
| Carried Forward at 31/03/2024 | 1,786 | 58,566 | 9,404 |
| OTHER RESTRICTED FUNDS | OTHER RESTRICTED FUNDS | ||||
|---|---|---|---|---|---|
| Table Tennis | DofE Kit | DofE and Outdoor | Other | Total | |
| Equipment | Education | ||||
| £ | £ | £ | £ | £ | |
| - | - | - | - | 695 | |
| - | - | 197 | - | 197 | |
| - | - | - | - | 1,000 | |
| - | - | - | - | 3,573 | |
| - | - | 119,905 | - | 119,905 | |
| - | - | - | 5,413 | 5,413 | |
| - | - | 120,102 | 5,413 | 130,783 | |
| - | 4,655 | 36,525 | - | 51,020 | |
| - | 4,655 | 36,525 | - | 51,020 | |
| - | (4,655) | 83,577 | 5,413 | 79,763 | |
| 2,000 | 4,588 | - | 1 | 80,917 | |
| 2,000 | (67) | 83,577 | 5,414 | 160,680 |
The Greater Manchester Trust for Recreation
Balance Sheet At 31 March 2024
| Notes | 2024 | 2024 | 2023 | 2023 | |||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | ||||
| FIXED ASSETS | |||||||
| Tangible Assets | 10 | 1,171,049 | 867,322 | ||||
| Investments | 11 | 3,307,739 | 3,641,042 | ||||
| 4,478,788 | 4,508,364 | ||||||
| CURRENT ASSETS | |||||||
| Debtors | 13 | 51,522 | 59,547 | ||||
| Investment property | 12 | 1,352,550 | - | ||||
| Bank and cash | 386,333 | 262,032 | |||||
| 1,790,405 | 321,579 | ||||||
| CREDITORS | |||||||
| Amounts falling due in one year | 14 | 1,649,863 | 195,015 | ||||
| NET CURRENT ASSETS | 140,542 | 126,564 | |||||
| NET ASSETS | 4,619,330 | 4,634,928 | |||||
| FUNDS | |||||||
| Unrestricted | 15 | 2,268,154 | 2,365,495 | ||||
| Restricted | 15 | 160,680 | 80,917 | ||||
| Endowment | 15 | 2,190,496 | 2,188,516 | ||||
| TOTAL FUNDS | 15 | 4,619,330 | 4,634,928 |
The notes on pages 27 to 37 form part of these financial statements.
Approved by the Trustees, authorised for issue on 28 January 2025 and signed on their behalf by:-
Emma O’Reilly Chair of Trustees
Ralph Ellerton Trustee
The Greater Manchester Trust for Recreation
Notes to the Financial Statements For the Year Ended 31 March 2024
1. ACCOUNTING POLICIES
The principal accounting policies adopted in the preparation of the financial statements are set out below
.
General information and basis of preparation
The Greater Manchester Trust for Recreation is involved in the provision and maintenance of facilities for the recreation and other leisure-time occupation of young people and adults, who are resident in the area, to help and educate them.
The registered office of the Trust is Partington Youth and Community Centre, 118 Moss Lane, Partington, Greater Manchester, M31 4FA.
The Trust is governed by a scheme approved by the Charity Commission.
Basis of preparation
The financial statements have been prepared under the historic cost convention, with the exception of investments which are included at market value, and the going concern basis.
The financial statements have been prepared in accordance with 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 (FRS 102) issued in October 2019 and the Charities Act 2011.
The Greater Manchester Trust for Recreation 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 policy note(s).
The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 (FRS 102) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Fund accounting
General funds are available at the discretion of the Trustees in furtherance of the general objectives of the Charity. Restricted funds are funds subject to specific restrictions and conditions imposed by donors or by the purpose of the grantor of the funds received. Amounts currently classed as Permanent Endowment funds are capital funds which have been given to the Charity to be held as capital and there is no automatic right to convert them to income. Although the capital must be retained for the longer-term benefit of the Charity, any investment income arising from it (e.g. dividends from shares) is then available for general purposes to support the work of the Charity.
Income recognition
All incoming resources are included in the Statement of Financial Activities (SoFA) when the Charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably, and it is probable that the income will be received.
For donations to be recognised the Charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the Charity and it is probable that they will be fulfilled.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the Charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.
Income from government and other grants are recognised at fair value when the Charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.
Investment income is earned through holding assets for investment purposes such as shares and it is included when the amount can be measured reliably. Investment income is recognised as the Charity’s right to receive payment is established.
Expenditure
All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
Costs are defined as follows:
Costs of raising funds
Charitable expenditure
Include those costs associated with attracting voluntary income and in applying for new funding and sponsorship and the costs associated with investment management. The costs delivering the charitable activities.
All costs are allocated between expenditure categories of the SOFA on a basis designed to reflect the use of resources. Costs directly relating to a particular activity are allocated directly and other costs (support costs) are allocated on an appropriate basis to reflect the usage of resources, in line with the Trustees estimate of core staff time spent on the various activities.
The Charity is not registered for VAT and therefore all its input tax is irrecoverable. Expenditure is analysed inclusive of VAT, where this has been incurred.
Grants
The Trust administers the Young Peoples Fund (a restricted fund) which makes grants on application, to support the activities of affiliated clubs. Grants are accounted for in the year in which they are awarded, and the Trust does not make multiple year awards. A grant of £4,270 was paid from the Young People’s fund in 2023-2024.
Pensions
The Trust automatically enrol their eligible workers into Generation Group Pension Scheme provided by Aviva and the pension charge represents the amounts payable by the Charity to the fund in respect of the year.
Fixed asset capitalisation and depreciation
Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Costs include costs directly attributable to making the asset capable of operating as intended.
Assets costing less than £500, and not forming part of a related series, are not capitalised but written off to revenue in the year of acquisition. Depreciation is provided on the cost of tangible fixed assets in order to write off the cost after taking account of scrap values over the expected useful lives as follows:
Freehold buildings and fencing Furniture, fittings and equipment Motor vehicles
2% straight line 20% straight line 25% reducing balance
Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transactions value and subsequently measured at their settlement value.
Concessionary loans
Concessionary loans include those receivable from third parties which are interest free or below market interest rates and are made to advance charitable purposes. All such loans are measured at cost, less impairment.
Investments
Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in net gains/(losses) on investments in the SOFA if the shares are publicly traded or their fair value can be measured reliably. Other investments are measured at cost less impairment.
Funds are invested to produce the best possible financial return with an acceptable level of risk and to balance income and capital returns. The Charity has appointed two professional investment management firms to manage these assets on a discretionary basis and in line with this policy. Managers are required to produce a valuation and performance report quarterly.
Investment properties
Investment properties are measured at fair value at each reporting date with changes in fair value recognised in ‘net gains/(losses) on investments’ in the Statement of Financial Activities.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Cash flow statements
The Board of Management have elected to take advantage of the exemption under Update Bulletin 1 of the Charities SORP (FRS 102) not to prepare a cash flow statement.
Going concern
The Trustees have reviewed the circumstances of The Greater Manchester Trust for Recreation and consider that adequate resources continue to be available to fund the activities of the Charity for the foreseeable future. The Trustees are of the view that the Charity is a going concern.
Tax
The Charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.
Significant judgements and estimates
The preparation of these financial statements require certain judgements, estimates and assumptions that affect the reported amounts of assets, liabilities, income and expenses. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
2. DONATIONS, LEGACIES AND GRANTS
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| GRANTS AND DONATIONS FOR ACTIVITIES: | |||||
| Donations | 1,965 | 125,318 | - | 127,283 | 23,248 |
| Grants | - | 4,770 | - | 4,770 | 15,653 |
| Grants Returned | - | - | - | - | (2,356) |
| 1,965 | 130,088 | - | 132,053 | 36,545 |
Income from donations and legacies for the year 2023 was £36,545 of which £35,421 was attributable to restricted and £1,124 was attributable to unrestricted funds.
3. INCOME FROM CHARITABLE ACTIVITIES
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Playing Fields income | 13,754 | - | - | 13,754 | 5,266 |
| Income from sports for affiliated Clubs | - | - | - | - | - |
| Other income | 1,046 | - | - | 1,046 | 550 |
| 14,800 | - | - | 14,800 | 5,816 |
Income from charitable activities for 2023 was £5,816 which was all attributable to unrestricted funds.
4. OTHER INCOME
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Variation payment | 200,000 | - | - | 200,000 | - |
| 200,000 | - | - | 200,000 | - |
5. INVESTMENT INCOME
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Bank and other interest | 3,452 | 695 | - | 4,147 | 1,120 |
| Income from UK Investments | 77,104 | - | - | 77,104 | 93,806 |
| 80,556 | 695 | - | 81,251 | 94,926 |
Investment income in 2023 was £94,926 of which £261 was attributable to restricted funds and £94,665 was attributable to unrestricted funds.
| Allocated to restricted funds as follows: | JG Buckley | Fund for Young | Total | Total | |
|---|---|---|---|---|---|
| Fund | People | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Bank and other interest Income from UK investments | 82 | 613 | 695 | 261 | |
| 82 | 613 | 695 | 261 | ||
| 6. INVESTMENT MANAGEMENT COSTS | |||||
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
| £ | £ | £ | £ | £ | |
| Investment fund management costs —<—_ |
16,649 - 5,593 22,242 23,633 16,649 - 5,593 22,242 23,633 NN |
For the year to 2023, £6,967 of the above costs were attributable to endowment funds and £16,666 of the above costs were attributable to unrestricted funds.
7. CHARITABLE ACTIVITIES COSTS
| Un-restricted | Restricted | Perm Endowment | Total 2024 | Total 2023 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| ACTIVITIES: | |||||
| Cost of Activities | 15,131 | - | - | 15,131 | 11,531 |
| Grant Funded Activities/Projects | - | 46,750 | - | 46,750 | 12,115 |
| Grant/Donations/Sponsorship made | 813 | 4,270 | - | 5,083 | 500 |
| 15,944 | 51,020 | - | 66,964 | 24,146 | |
| STAFF COST: | |||||
| Salaries | 253,184 | - | - | 253,184 | 176,184 |
| Employers Pension | 9,679 | - | - | 9,679 | 8,596 |
| DBS Checks | 248 | - | - | 248 | 558 |
| Training Costs | 2,017 | - | - | 2,017 | 470 |
| Travelling Costs | 2,497 | - | - | 2,497 | 1,891 |
| 267,625 | - | - | 267,625 | 187,699 | |
| ESTABLISHMENT COSTS: | |||||
| Rent and Rates | 7,576 | - | - | 7,576 | 10,649 |
| Premises and Contents Insurance | 8,506 | - | - | 8,506 | 6,380 |
| Heat and Light | 21,890 | - | - | 21,890 | 12,222 |
| Maintenance, Repairs and Renewals | 20,705 | - | - | 20,705 | 23,219 |
| Field Maintenance | 2,765 | - | 25,120 | 27,885 | 8,148 |
| Furniture and Equipment | 2,460 | - | - | 2,460 | 5,057 |
| 63,902 | - | 25,120 | 89,022 | 65,675 | |
| FINANCIAL and PROFESSIONAL: | |||||
| Accountancy | 22,819 | - | - | 22,819 | 6,852 |
| Bank Charges | 407 | - | - | 407 | 227 |
| Legal and Professional Fees | 4,260 | - | (9,599) | (5,339) | - |
| Consultancy | 55,544 | - | 15,000 | 70,544 | 24,539 |
| Refurbishment | 127,888 | - | - | 127,888 | 6,066 |
| 210,918 | - | 5,401 | 216,319 | 37,684 | |
| OTHER COSTS: | |||||
| Printing and Postage | 10,747 | - | - | 10,747 | 3,653 |
| IT, software, Website and Media | 10,897 | - | - | 10,897 | 12,105 |
| Stationery and Equipment | 1,893 | - | - | 1,893 | 2,987 |
| Telephone and Broadband | 3,123 | - | - | 3,123 | 1,685 |
| Miscellaneous Expenses | 1,372 | - | - | 1,372 | 1,448 |
| Subscriptions and Licenses | 1,839 | - | - | 1,839 | 578 |
| Motor Expenses and Insurance | 2,248 | - | - | 2,248 | - |
| Liability Insurance | 5,359 | - | - | 5,359 | 4,043 |
| Depreciation | 13,855 | - | 19,522 | 33,377 | 2,335 |
| 51,333 | - | 19,522 | 70,855 | 28,834 | |
| TOTAL CHARITABLE ACTIVITIES COSTS | 609,722 | 51,020 | 50,043 | 710,785 | 344,038 |
| Raising Funds Investment Management Costs | 16,649 | - | 5,593 | 22,242 | 23,633 |
| TOTAL EXPENDITURE | 626,371 | 51,020 | 55,636 | 733,027 | 367,671 |
During the year to 31 March 2024 a grant of £4,720 was awarded to Barton Athletics Club in order to purchase items for youth weight lifting competitions.
Any expenses incurred in the administration, or protection, of endowment investments are charged to capital.
8. AUDITOR’S REMUNERATION
The auditor’s remuneration amounts to an audit fee of £12,000 (2023 - £Nil).
9. EMPLOYMENT COSTS
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Salaries | 227,268 | 165,469 |
| Employer pension contributions | 9,679 | 8,596 |
| Social Security costs | 16,063 | 10,716 |
| Redundancy Costs | 9,852 | - |
| 262,862 | 184,781 |
Employees earning over £60k:
There was one employee whose total employee benefits (excluding employer pension costs) was between £70,001 and £80,000. In 2023 no employees earned more than £60,000.
Key management personnel:
Key management personnel are considered to be the Chief Executive Officer and the Operations Director. The total amount of employee benefits paid to the key management personnel for the year was £104,495 (2023 £58,503).
Reimbursement of trustee expenses:
During the year, one trustee received reimbursement of expenses totaling £187. £175 for travel expenses and £12 for passport photographs needed for a Land Registry change of address form.
There were no outstanding or prepaid pension contributions at 31 March 2024 or 31 March 2023.
Pension commitments:
The Charity operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Charity in an independently administered fund. The pension cost charge represents contributions payable by the Charity to the fund and amounted to £9,679 (2023: £8,596). Contributions totaling £nil (2023: £1,210) were payable to the fund at the balance sheet date and are included in other creditors.
The increase in salaries total reflects the employment of staff to run the youth and community centre in Partington and the employment of staff to enable the refurbishment and re-opening of Charlestown Youth Centre. The average number of employees, some of whom are part time, was as follows:-
| 2024 | 2023 | |
|---|---|---|
| Chief Executive | 1 | 1 |
| Operations Director | 1 | - |
| Finance and Administration | 2 | 2 |
| Youth Service delivery | 7 | 7 |
| Outdoor Adventure Education/DofE delivery | 2 | 1 |
| 13 | 11 |
10. TANGIBLE FIXED ASSETS
| Partington | Harry | Melland | Furniture | Motor | Total | |
|---|---|---|---|---|---|---|
| Centre | Dalton and | Sports | Fixtures | Vehicles | ||
| Others | Hall/Land | Equipment | ||||
| £ | £ | £ | £ | £ | £ | |
| COST: | ||||||
| As at 1 April 2023 | 449,312 | 283,959 | 87,084 | 14,804 | 40,940 | 876,099 |
| Additions | 38,723 | 36,845 | 257,261 | 4,275 | - | 337,104 |
| Disposals | - | - | - | - | - | - |
| As at 31 March 2024 | 488,035 | 320,804 | 344,345 | 19,079 | 40,940 | 1,213,203 |
| DEPRECIATION: | ||||||
| As at 1 April 2023 | - | - | - | 8,778 | - | 8,778 |
| Provided | 19,521 | - | 550 | 3,070 | 10,235 | 33,376 |
| Disposals | - | - | - | - | - | - |
| As at 31 March 2024 | 19,521 | - | 550 | 11,848 | 10,235 | 42,154 |
| NET BOOK VALUE: | ||||||
| As at 31 March 2024 | 468,514 | 320,804 | 343,795 | 7,231 | 30,705 | 1,171,049 |
| As at 31 March 2023 | 449,312 | 283,959 | 87,084 | 6,027 | 40,940 | 867,322 |
Where the Charity acts as custodian Trustee the properties are not included in the accounts. The Charity also owns the following playing fields which were conveyed to it on the dates shown, although there are no records of the original values at the dates of conveyance.
-
Melland playing field, Gorton, Manchester.
-
Duncan Matheson playing field, Salford.
6 January 1909
10 March 1910
- Simon playing field, Didsbury, Manchester. 16 November 1925 • Godfrey Ermen playing field, Abbey Hey, Manchester. 24 May 1928 • Harry Dalton playing field, Whalley Range, Manchester. 7 February 1968
The Trustees do not consider that the Duncan Matheson playing field, the Simon playing field or the Godfrey Ermen playing field have any significant immediate value, given the strict land use restrictions placed upon those fields.
Post Balance Sheet Events
At 31 March 2024 the Charity had entered into a contract to sell Harry Dalton playing field plus 354 Wilbraham Road, which has been classed as an investment property, on 14 June 2024 for £14,704,528. The sale was completed on that date for the agreed amount.
At 31 March 2024 the Charity had entered into a contract to sell Melland playing field for £10,529,436 on 24 September 2024, on the condition that planning permission for Melland playing field was granted. Planning permission was granted after the year end and the sale completed on that date for the agreed amount.
11. FIXED ASSET INVESTMENTS
| Un-restricted | Restricted | Perm Endowment | Total | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| As at 31 March 2023 | 2,578,329 | - | 1,062,713 | 3,641,042 |
| LISTED INVESTMENTS | ||||
| As at 1 April 2023 | 2,578,329 | - | 955,213 | 3,533,542 |
| Disposals | (346,649) | - | (353,080) | (699,729) |
| Net unrealised gains | 292,843 | - | 73,583 | 366,426 |
| As at 31 March 2024 | 2,524,523 | - | 675,716 | 3,200,239 |
| OTHER INVESTMENTS | ||||
| Long term loan to Ormside Mill Residential Centre | Long term loan to Ormside Mill Residential Centre | |||
| Brought forward and carried forward | - | - | 107,500 | 107,500 |
| - | - | 107,500 | 107,500 | |
| As at 31 March 2024 | 2,524,523 | - | 783,216 | 3,307,739 |
12. INVESTMENT PROPERTY
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Investment property | 1,352,550 | - |
The investment property was acquired for a cost of £1,352,550 on 15 December 2023. At 31 March 2024 the Charity had entered into a contract to sell the investment property on 5 June 2024 for the same amount.
13. DEBTORS
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 45,964 | 48,796 |
| Prepayments | 5,558 | 10,751 |
| 51,522 | 59,547 |
14. CREDITORS: FALLING DUE WITHIN ONE YEAR
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 112,694 | 94,111 |
| Accruals and deferred income | 177,601 | 94,504 |
| Other creditors | 1,355,225 | - |
| Other taxes and social security | 4,343 | 6,400 |
| 1,649,863 | 195,015 |
15. STATEMENT OF FUNDS
| Balance | Income | Expenditure Gains/Losses | Expenditure Gains/Losses | Balance | |
|---|---|---|---|---|---|
| 01/04/2023 | 31/03/2024 | 31/03/2024 | |||
| £ | £ | £ | £ | £ | |
| UNRESTRICTED FUNDS: | |||||
| General fund | 2,365,495 | 297,321 | (626,371) | 231,709 | 2,268,154 |
| 2,365,495 | 297,321 | (626,371) | 231,709 | 2,268,154 | |
| RESTRICTED FUNDS: | |||||
| J G Buckley | 1,704 | 82 | - | - | 1,786 |
| Fund for Young People | 62,223 | 613 | (4,270) | - | 58,566 |
| Other restricted funds: | |||||
| Funded by grants | 12,602 | 4,770 | (5,967) | - | 11,405 |
| Funded by donations | 4,388 | 125,318 | (40,783) | - | 88,923 |
| 80,917 | 130,783 | (51,020) | - | 160,680 | |
| PERMANENT ENDOWMENT FUNDS: | |||||
| Endowment | 2,188,516 | - | (55,636) | 57,616 | 2,190,496 |
| Total Funds | 4,634,928 | 428,104 | (733,027) | 289,325 | 4,619,330 |
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
Fund balances at 31 March 2024 are represented by:-
| Un-restricted | J G Buckley | Fund for | Other | Perm | Total | |
|---|---|---|---|---|---|---|
| Funds | Fund | Young People | Restricted | Endowment | ||
| Funds | ||||||
| £ | £ | £ | £ | £ | £ | |
| Fixed assets | 88,577 | - | - | - | 1,082,472 | 1,171,049 |
| Investments | 2,524,523 | - | - | - | 783,216 | 3,307,739 |
| Net current assets | (344,946) | 1,786 | 58,567 | 100,327 | 324,808 | 140,542 |
| 2,268,154 | 1,786 | 58,567 | 100,327 | 2,190,496 | 4,619,330 |
Restricted Funds
J G Buckley Fund
Fund for Young People
Created in memory of a former Chief Executive to provide bursaries for young people in education. No applications were received in the year.
The fund provides grant support to affiliated clubs to support their activities and to enable them to carry out capital works. It also supports the work of the Charity. Grants are awarded by the Trustees through a formal application process.
Other Restricted Funds
These are donations and grants to fund a variety of activities for young people including The Duke of Edinburgh’s Award, outdoor education and youth club activities and projects.
Permanent Endowment Fund
The amount currently classed as permanent endowment fund was created by the sale of Christie Fields and part of the land at Melland Playing Field. The income is available to support the general activities of the Charity and the capital may be used for the purchase and renovation of other land and buildings for charitable activities.
17. TAXATION
The Trust is a registered charity and is entitled to claim annual exemption from UK Corporation Tax, under sections 466 to 493 of the Corporation Tax Act 2011.
18. CUSTODIAN TRUSTEE
The Charity, or its wholly owned subsidiary company Greater Manchester Federation of Boys Clubs, acts as custodian Trustee for the following organisations, segregating such assets from its own.
Should any of these organisations fail to meet their obligations under the leases the ultimate responsibility would lie with the Charity.
Norbrook Youth Club, Garthorp Road, Northern Moor, Manchester
In December 2009 The Greater Manchester Trust for Recreation entered into a 125-year lease with Greater Manchester Passenger Transport Executive.
Haughton Green Young People’s Centre Lancaster Road, Denton, Tameside
In February 1998 Greater Manchester Federation of Boys Clubs entered into a 40-year lease with Tameside Metropolitan Borough Council on behalf of the club.
Jimmy Egans Boxing Academy Kings Mission Church, Royalthorn Drive, Wythenshawe, Manchester
In June 2008 The Greater Manchester Trust for Recreation entered into a 99-year tenant repairing lease to rent the premises in Wythenshawe known as Kings Mission Church from Willow Park Housing Trust to provide a home for the Boxing Club, an affiliated organisation, at an initial premium of £25,000 and thereafter at a peppercorn rent for 25 years.
19. RELATED PARTY TRANSACTIONS
Emma O’Reilly, who is a trustee of the Charity, is a director and Trustee of Ormside Mill Residential Centre Limited. Karen Wilson, who is the Chief Executive of the Charity, is also a Director of Ormside Mill Residential Centre Limited. During the year the Charity paid £8,537 (2023: £14,558) to Ormside Mill Residential Centre Limited for residential trips and activities.
Helen Robinson, who was a Trustee of the Charity until she resigned in February 2024, is also a Director of Callack Consulting Limited. During the year the Charity paid Callack Consulting Limited £22,683 (2023: £nil) for consultancy on land issues.
Greater Manchester Federation of Boys Clubs is a subsidiary of The Greater Manchester Trust for Recreation. Greater Manchester Federation of Boys Clubs is under the control of the Greater Manchester Trust for Recreation as two of its three directors are Trustees of The Greater Manchester Trust for Recreation. The Greater Manchester Federation of Boys Clubs is a dormant company with no net assets at 31 March 2024 and 31 March 2023. Its company number is 00709426.
What some of our young people . . had to say
Ormside is amazing, all the activities were well led and the food that Claire made was scrumptious, oh and we got to see the northern lights!’ Parent of young person “The Holiday activities were brilliant; they made a difference with lots of good things happening.
Daryl
I had not had one bad thought since being at Arete, whereas back home I had bad thoughts every day.
I’m really glad I went, and thank you for helping me overcome my fears. Mia, Age 9 » b |
Arete Residential Trip
It’s been good. I got to see lots of different animals that I might never be able to see again, grow my bravery and experience new things like going on a boat.
I like coming to the centre, staff are kind, and I can see my friends
Declan, Age 9
Charlotte, Age 9 99
38 Annual Report & Financial Statements
Leaders Quotes
young people we serve in Charlestown. Together, we are building rt
For the Year Ended 31 March 2024 39
The Greater Manchester Trust for Recreation Charity number: 521234