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 prep￿Ing 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 A￿1VrrIEs Objectives and aims Mano￿leW Foundation is a charity io SuP￿rt 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 fo￿1 ￿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 h￿1th 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 r￿ts 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 Nati￿￿1 lottuy to8¢th￿ with donations r￿e1Ved 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 (2￿24. 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 re￿1v￿ a grant of £5,(￿ 8nd th*nations of £361 specifidly for babY1K￿l¢[ Glassal. Of this incm< £285 w&% spent d￿Ing 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 un￿P¢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(ffnMU￿ty services to Trore s￿mti¥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 Nqgn0￿leW Fo￿dation is a Singlc Tier sCott￿h 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 or￿1>&t10n consias of the dwity's In￿ets, who are also thc ((g￿l￿tIon'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 rcter Leicest¢Tshire LE87 2BB Alwved bv order of the board of trustces on 30 s￿e0)ber2025 and signe(l OD its behalf by: Page 3 Inde ndent Eumlner'g R Anorvlew FouDdAtI rt to tbe Trnrtea I re￿rt on aKounts for the year endal 31 Ma￿h 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 ac￿r(la￿Ce 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 reS￿nsIbIlity 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{A￿litig T￿orth kept by the CE￿ity 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 PrL￿￿urcs undutskcn do provide 811 the evideDC¢ that would b¢ requi￿1 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 exami￿tion. 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 acc4X￿ting [￿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 att￿ti￿ ￿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{EXPEND￿uRE) (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 ASs￿s 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 s￿￿ber 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 b￿n 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 2￿5. 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 ￿ns1￿clIve 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