REGISTERED CHARITY NUMBER: SCO51772 Fl temen ano OTrlard5 Chartered AccowitaDts Radleigh House l Golf Road Clark8ton Glasgow G76 7HU
orvie of the Financi tateme fortb Y Pagt Report of the Trnstse8 Indep¢DdeDt ExamlDer's Report Ststement of FI¢1&1 Attlvldes BalAnte Sheet Notes to the Flnanelal StstemeDts 7 to 11 Detslled Stsi¢ment of Flnanelal Acdvltles 12
rvlew Fo Re ort f the Trust for th Y r Ended h 2025 The trustees pre8eDI their report with the financial statements of the charity for the year ended 31 March 2025. The trnstees have adopted the provisions of Awunling aDd Rep)rting by Clwitia". Statem¢nt of Recommended Practice applicable to chariti&s prepIng their accounts in accordance with the Financial Rwting Stsndard applicable in the UK and Rq)ubli¢ of IT¢land (FRS 102) (effethive l January 2019). ORYEcfivES AND A1VrrIEs Objectives and aims ManoleW Foundation is a charity io SuPrt children and their families living in pov¢ty in ScotlaDd with the following objectives:_ - the prevention or relief of povtsty - the advancement of education - the advancement of health - the advancement of citizenship or community d¢velopmeDt - the provision of recreational faciliti. or the organisation of recreational athivities ACHIEVEMENT AND PERFORMANCE ChArit&ble Aetlvltles Th¢ Hub at Coatbridge has h8d a mwive impact in th¢ last 12 months in Co&tbTidge and has brought pwyle together to build strong relationships in the community. We help support people who face poveity ¢very day. through weekly community sassions Ihat enrich 8nd enhance people's lives. days out and donations. With 5292 visits to our community sessions, we fccl we've mad¢ a real diff¢rcn¢¢ to thos¢ who need us most and we measure nol just on the number of visits but on the impact on individuals. with many vi$itots growing in nfidenCe gnd skills which is inspiring for our team. We offer m¢allfood at every community session, ensuring we also help lo address the fo1 verty problem affecting Scotland's communities. We have also worked alongside IlTr[nIndeJj charitics and swi8J organisations. To8cth¢r, we deliver special events and workshops. This increases our impacL brings a new demographic to the hub and introduces the services we offer to more people. Such events have included topics like financial wellb¢in8, techaology skills, employability and mental h1th and have driven a footfall of over 586 visits in the last 6 months. We will continue to develop OUT offering to support the Deeds of the communities we serve. This year we have provideA 1050 meals to the bomele5S ID Gl&8gow city centr< making a difference to those who really are at their most vulnerable. We have also donaled l(Kl winttt jackets to those who may be slceping on the streets this winter. Working closely with like-minded partners, we help at the rts of poverty. w Moment Our annual children's Christmas parties got bigg¢r with 13(K) children attending this year. all chtldren from areas of deprivation, everyone re¢¢ival a hoi meal. paty games. We have tablished conn¢ction5 in different communities to expand our activity to k widff Spr throughout the coming year. anorview Together with MCR pathways we have provided 78 hours of mentOTiDg se&8iODS to young peopl¢ in high schools. Giving them a steady adult to learn skills and develop. Manorvicw Pathways have tstsblisbed nnectionS to provide skills in the hospitality industy to youths in the coming year. Page I
f tbe TTugtees for the Yepdr En 31 Marth 202 FINANCIAL REVIEW Flnxneknl podtion r main SOUT of fundin8 the year was the Nati1 lottuy to8¢th with donations re1Ved from fundraising and some smaller grants. unrutrirt funds: DuTing the year. the Charity received donatio]LS of £9,820 (21Y24: £25.139) and grnnts of £13,370 (224. nils Expenses of £41335 (2024: £21901) were incurted. This left the thaTity with a surplus of£9,009 (2024: fj,238). Restrided funds.. The charity re1v a grant of £5,( 8nd thnations of £361 specifidly for babY1Kl¢[ Glassal. Of this incm< £285 w&% spent dIng the year le.in£ a wlusof £5.076to spend nexi year. Reserves poKey The ttustee's EKTrlicy is maintain rL8aVC5 at at(All)d 2-3 DODths of nornjal ruDlliD8 Costs in OTder to mect ¢ommittnents and to 3ny unP¢Cl¢d cxpcDditsrG Goin% eon¢wD The $tec$ have no c(mcem& FirruRE PLANS Our primary goal As to build on tbe services lle5 we ha re&lY d¢livary4 m•kins them b¢tta and rea¢hin8 more people. We also hope to bring our c(ffnMUty services to Trore smti¥h wmmuni11 use our toTIng PTO8rnmmes to suppyrt young pwle affectal by p)vffry.. ddiv¢r more TGY)UEW attd food to th08e in Dee4 and ere8te evth niore moments and memorits for famllic& STRucfuRE, COVEIiNANCE AND MANACEMENT GoYernlx8 do¢umenl Nqgn0leW Fodation is a Singlc Tier sCotth Charitsble IDcofwT#ed (kgallisation (SCIO). It w&$ registud in its cuiyent legal fom by OSCR OD 7 JUT 2022 and is governed by its constilution. Re¢nitment •pp)intment of trustees The sttuctyte of Ibe or1>&t10n consias of the dwity's Inets, who are also thc ((gltIon'S only members and Ci)mwise oftheorg2nisation's The boaTd must arrange anntyal general meeting ('AGM') of the charit>'s tru#ees in each e&lendaT year. reporting on the irnmediately pr¢¢eding financial yÈor of th¢ oryanisatio At each AGK all the ebarity tntstets mustretire fr(KD office lyJt may be rc<lwte& REFERENCE AND ADMINISTRATITrT DETAILS Registered Chlrfty number SC051712 PriD¢Rpal address Bowfi¢ld R(wl Howwood Johnstone PA9 IDZ Trustees Page 2
tw Foun tlon ort of the Trustee Dded for REFERENCE AtYD ADMINisfRATtVE DETAIL Independent EAJtminer olaraS ChartCT¢d,IccountaDts Radleigh Hojse l Golf R(wl Clark$ton Gl&8gow G76 7HU Bankers Barclays Leico>ter Leicest¢Tshire LE87 2BB Alwved bv order of the board of trustces on 30 se0)ber2025 and signe(l OD its behalf by: Page 3
Inde ndent Eumlner'g R Anorvlew FouDdAtI rt to tbe Trnrtea I rert on aKounts for the year endal 31 Mah 21r25 sd out C pagcl five to elev. Respeciive resN•n$lbllllles of tTh$tees Thc rhatity'5 trust ¢ TC5PK)n51Tr>1¢ foi th¢ prlpardt1L of the accounLS iti acr(laCe with the iaills of the Charilies and Trnstee Investtnent (Scotlftnd) Act 2005 and th¢ ChoTiti¢5 Accounts (Scotland) Rcgulati()s (as ama)doJ). The charitys trnstees consider that the audit requitEtnent of Regu1Y4ti( IqIXa) to (c) of the Aceounts Re8ulati(x)s nol apply. It is my reSnsIbIlity to examine the accounts &8 requirtd under Section 44(IXc) ctrf the and to stste whethtt Iwticular matttrs baye come to my atiention. Basks of the Independent examIne% rep My examination w&s wned out in accorthce with Regulation I l of the Chariti&s Accounts (Scotland) Regulations 2006. An examination incluts a review of the C{Alitig Torth kept by the CEity and a ¢ompaTisoD of the accounts presented with thobt Il inclu(k5 consithration of aoy unusual iten)s or disclosures in the accounts, aDd secking planaiions fr(xn you as trustee5 concernin8 any surb tnattet5. The PrLurcs undutskcn do provide 811 the evideDC¢ that would b¢ requi1 Tn an audi( c4)n8cqu¢ntly I do rtotcxprcss audit opitiion ott thc view givcn by th¢ arwwts. Independenl eMmlner's itatement In conneLtion wilh my examition. llo matttr h&s come to my te]Jtion . (l) whKb gives rrasona)le Ca%¢ kn lIeve thaL in any matuial rw ts requirements to keep aecthnting rttords in xcordanee with 44(IXa) of the 2¢X15 Ai# and Regulation 4 of the 2C(16 Accounts RegulaLiOllS' and to accouttts which with the acc4Xting [L¥d&. and comply with Redulati(n 8 of the 21Xkn A¢counts Ki¢sulatioDs have not Eeen m¢( (2) to which. in my Opillioffj attti QUId be thwn in orts to thabl¢ a understsnth'ng of the aLTounts to be reocbed. nstitute o artered Accountants of Scotland (YHara8 chart Accountants Radl¢igh House l Golf Road Clarkston Glasgow G76 7HU Date.. l..Q.otoh£i.2025...... Page 4
an lew Foundatlon tem tivities *r 2025 Total fijnds 2024 Total funds Unrestricted fut]d R&%triCted fund Notes INCOME AND ENDOWMENTS FROM Donations and l¢gaci¢s 23,190 5361 28.551 25,139 EXPEIYDITURE ON Raising funds 486 4,137 Chlrftsble 4etlvitle$ Charitable activities 41,849 285 42.134 17.764 Totsl 42,335 285 42,620 21,901 NET INCOME1{EXPENDuRE) (19,145) 5.076 {14.069) 3238 RECONCILIATION OF FUNDS Total fiinds brought forward 28,154 28.154 24,916 TOTAL FUNDS CARRIED FORWARD 9.(M)9 5,076 14,085 28,154 The notes foTm part of th¢ fiDatt¢ial wtements Page 5
Balattee Sbttt l Mar¢b 2025 2025 Total funds 2024 Total funds UDTefjtrictd Rcstricted fimd FIXED ASSETS Tonbnble assets 1238 1,238 1,807 CURRENT ASss Debto C&sh at bsnk 3.056 5369 3.056 IOJ45 582 26208 5.076 8,325 5.076 13,401 26,790 CREDITORS Amounts falling due within Lme year {554) (554) (443) NET CURRENT ASSETS 7,771 5,076 11847 26,347 TOTALASSLYS LESS CURRENr LIABILITIES 5.076 14,085 28,154 NET A&SETS 5.076 14.085 28.154 Unrestricted fundq Restrict funds 28,154 5,076 TOTAL FUNDS 14.085 28.154 The finftttcial statements were approved by the Bofird of TnL8ttts authorised fry ]ue on 30 sber 2025 and were Sign on its behalf by. The notes forni p8rt of th&8e financial stalements Page 6
no ew F nd2tfo otes the Flnan¢ I Statem 31 rch 20 ACCOUNTING POLICIES BasLs of preparlng the fiDgncittl ststements The financial slat¢meDts of tbe charity, which is a public benefit entity under FRS 102. have bn PTepaTed in a¢cordan¢¢ with the Charities SORP (FRS 102) 'Accounting and Rwrting by Charities.. Sthtement of Recommended Practice applicable io charilies preparing their a¢wunts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2019),, Financial Reporting Standard 102 The Financial Reporting Sialldard applicable in th¢ UK and Republic of Ireland, and the Charities and Trusttt Inv¥tmeDt (Scotland) Act 25. The fiDgncial statements have been prwal under the historical cost conv¢ntion. Income All incom¢ is recognised in the Statement of Financial Adivities on¢¢ the charity has thtitlemcDt to the funds, it 18 probable that th¢ income will b¢ receiv and the amount Can be measured reliably. Expenditure Liabilitics are recogniseAJ as ¢xpeDditure as 800n as the is a lega] or ns1clIve obligation committing the charity to that expenditur4 it is probable that a transfer of economic beDefiL8 will be required in settlement and the amount of the obltgation can be measuroj reliably. Expenditure 1$ accounte<l for on an accruals basis and has been classified under headings that oggr¢gate all cost related lo the eategory. Wher¢ Costs cannot be directly attributed lo particular beadings they have been allwated to activities on a b1$ consisient with th¢ vse of r¢souTC&%. TAnglble fixed a8Stts Depreciation is provided at the following annual rdtes in order to WTile off each asset ovff its estimated useful life. TaxatloD The charity is exempt from tax on its charitable activilitts. Fund Accountjng Unrestrtcted funds ¢aD be used io aordan with the charitable objectives at th¢ discretion of th¢ tN$tees. Restricted funds can only be usd for particular r&stricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular r£strict purpoKs. Further explanation of the nature putpose of each nd is included ID the not¢8 to the financial statements. Debtors Short tern] debtors are measured 01 transaction pric4 loqs any impairnienL Loans receivable hre me&sured initially at fair valu4 Det of transactiOD co8 and are measu1 subsquently al amortised wst using the effective inierest meth(Ml, le&$ any impairmenL Pagc 7 continued...
anorvi nd9tioD clal ntinued 202 TRUSTEES? REMUNERATION AfiD BENEFITS There w¢re no tntst¢a8' remuueration or other befits for the ye4r ended 31 March 2025 nor for the year ended 31 March 2024. Truslees, expeDse5 Ther¢ wer¢ no tnJste4s' expenses paid for the year ended 31 March 2025 nor for the y¢ar eDdeA 31 Marcb 2024. COMPARATIVES FOR THE STATEMENT OF FINANCIAL AcfJviTIES Unrestricted fund Restricted fund Total fvnds INCOME AND ENDOwmEs FROM Donations and legacies 25.139 25.139 EXPEND[RE ON Raising fimds 4,137 4.137 Chirltsbl¢ aetlvldei Ch8ritable aciivilics 17,764 17,764 Totsl 21,901 21,901 NET INCOME 3238 3,238 RECONCILIATION OF FUNDS Total funds brought forward 24,916 24.916 TOTAL FUNDS CARRIED FORWARD 28,154 28.154 TANGIBLE FIXED ASSETS Plant and mbInery Compul equipment Totals COST At l April 2024 and 31 March 2025 1276 2,401 DEPRECIATION At l April 2024 Charge for year 169 143 425 426 594 569 At 31 Matrb 2025 312 851 1,163 NET BOOK VALUE At 31 Matth 2025 813 425 1.238 At 31 March 2024 956 851 1,807 Page 8 continued...
nd¥tion he inancia tst ments- eODti for DEFTORS: AMOUNTS FALLING DUE THIN ONE YEAR 2025 2024 Other debtors Pr¢paymeDts 1.440 1,616 582 3,056 582 CREDITORS: AMOUNTS FALLING DUE wrrHIN ONE YEAR 2025 2024 Trad¢ creditors Taxation and social swurity Other creditors 554 154 58 231 554 443 MOVEME IN FUNDS Net movement in funds Ai 31.3.25 At 1.4.24 Unrestrlcled funds Generdl fund 28,154 (19,145) 9,009 Restrlcted funds Restri¢led fund 5,076 5,076 TOTAL FUNDS 28,154 (14,069) 14.085 Na movemeni in funds, includuj in the above arc as follows: Incoming tesources Resources expended Movement in funds UDrestrieted funds Gen¢ral fund 23,190 (41335) (19,145) Restricted fund$ R&stried fund 5J61 (285) 5,076 TOTAL FUNDS 28,551 (42,620) (14,069) Page 9 continued...
oundatlon ote5 to the Finanelal Ststements- eontin the Year E MOVEMEI¥T I1¥ FUNDS- ¢ODtinu¢d Comp2rallves for movement in funds Net movemellt ID fidS At 31.3.24 At 1.4.23 Unrestrlcted funds General lld 24.916 3238 28.154 TOTAL FUNDS 24,916 3,238 28.154 Comparative net movemenl in fund4 includd ID the 8bov¢ are as follows: Incoming Resources Movement in fvnds Unrestrieted funds General fiind 25,139 (21,901) 3,238 TOTAL FUNDS 25.139 (21,901) 3.238 A current year 12 months and prior ycar 12 months cA)mbined position is as follows: Net mov¢meat in funds At 31.3.25 Ai 1.4.23 Unrestrkted funds General fund 24.916 (15,907) 9.009 Restrl¢t¢d funds R4stricted fvnd 5.076 5.076 TOTAL FUNDS 24.916 {10.831) 14.085 Page 10 continued...
undAtio temeDts- ntinu for the Y nded 31 Mareb 202 MOVEMENf IN FUNDS- conilnued A Current year 12 months and prior year 12 months c(ymb]n net movement in fiwds, included in the above aTe as follows.. IDcomiDg r&sources Resour expended Movement in funds Unrestricted funds Genet71 fund 48,329 (64,236) (15,907) Restrieted funds Restricted nd 5,361 (285) 5,076 TOTAL FUNDS 53.690 (64.521) (10.831) of fund Des¢rlpdoD, natsre aDd puryose of fund nrestri General fiinds Funds lo be used for the day lo day nll)ning of the charity. Funds wific411y for the baby and toddler classes and activities related to these classes. Restricted fjjnds RELATED PARTY DISCU)SURES During Ih¢ course of the perio¢ donations of £867 were rtt¢ived from the trustees. Donations of £6,059 were raised Manorvicw Hotels Limite& a related company and paid lo the charity. Donations of £177 wcre raised by Manorview Investments Limite a related company and paid to the charity. Pagell
Man ew Foun Detsiled Statement of Financial Acti1 the Y Ended 31 March 202 2025 2024 INCOME AND ENDOWMEIYTS Donations &nd legaeles Donations Gifi aid Grants 10,117 23,813 1,326 18.370 28.551 25,139 Total In¢omlng resour¢es 28,551 25,139 EXPENDITURE Ralslng donatlons l¢ga¢lt$ Fundraising expens¢s 486 4,137 ChArltsble actlvlttes Wag Insurance Postage and stationery Advertising Sundri¢s Acttvities costs Food and drink purchases Transport costs Enlertainmcnl costs Professional and ¢onsulthncy costs Repaits and renewals Cleaning cosls Just Giving charges Training costs Donations paid Travel Charges & fees P]ant and machin Comput¢r equipment 22,500 582 197 100 6563 .776 2,297 6210 85 2,385 744 1,420 217 395 5.340 910 134 2,718 281 466 110 2.0 99 173 240 285 193 143 425 169 425 42.(M)2 17,723 Support costs Fln8n¢e Bank ¢harg¢s 132 41 Total resources expend1 42.620 21,901 Net (expenditure)fmcome {14,069) 3,238 This page does not form part of th¢ stathl(vy financial ststements Page 12