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REGISTERED COMPANY NUMBER: 03354207 (England and Wales)
REGISTERED CHARITY NUMBER: 1068204














Report of the Trustees and

Unaudited Financial Statements
for the Period
28 September 2022 to 25 September 2023

for

Manchester Sport And Leisure Trust

Manchester Sport And Leisure Trust






Contents of the Financial Statements
for the Period 28 September 2022 to 25 September 2023




Page

Report of the Trustees 1 to 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5

Notes to the Financial Statements 6 to 8

Manchester Sport And Leisure Trust (Registered number: 03354207)

Report of the Trustees
for the Period 28 September 2022 to 25 September 2023


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 28 September 2022 to 25 September 2023. The trustees have adopted the provisions of 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) (effective 1 January 2019).

The trustees are currently in the process of winding the charity up and distributing the surplus funds in accordance with the charities objectives.

Since this decision, the charity has accrued to September 2023 £135,387.00. In the main, this relates to funding for resource that aims to increase sport and physical activity levels in underrepresented groups across the City of Manchester such as women and girls, BME, older people, and those with a disability and residents that are disadvantaged as a result of their postcode.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03354207 (England and Wales)

Registered Charity number
1068204

Registered office
National Squash Centre
13 Rowsley Street
Manchester
M11 3FF

Trustees
A A E Benzie
Ms S M Doran Director
Ms S V Foster-Lloyd Director
Councillor L Rahman Director
N Hurren Director

Company Secretary
Mrs A C Morley

Independent Examiner
Jeremy Bostock BA BFP FCA
Thompson Wright Limited
Chartered Accountants
Ebenezer House
Ryecroft
Newcastle under Lyme
Staffordshire
ST5 2BE

Solicitors
Pannone & Partners
123 Deansgate
Manchester
M3 2BU

Bankers
The Co-Operative Bank Plc
PO Box 101
1 Balloon Street
Manchester
M60 4EP

Manchester Sport And Leisure Trust (Registered number: 03354207)

Report of the Trustees
for the Period 28 September 2022 to 25 September 2023


Approved by order of the board of trustees on 4 October 2024 and signed on its behalf by:





A A E Benzie - Trustee

Independent Examiner's Report to the Trustees of
Manchester Sport And Leisure Trust

Independent examiner's report to the trustees of Manchester Sport And Leisure Trust ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the period 28 September 2022 to 25 September 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.








Jeremy Bostock BA BFP FCA

Thompson Wright Limited
Chartered Accountants
Ebenezer House
Ryecroft
Newcastle under Lyme
Staffordshire
ST5 2BE

4 October 2024

Manchester Sport And Leisure Trust

Statement of Financial Activities
for the Period 28 September 2022 to 25 September 2023

Period
28.9.22
to Year Ended
25.9.23 27.9.22
Unrestricted Total
fund funds
Notes £    £   

EXPENDITURE ON
Charitable activities
Other expenses and grant funding 165,189 1,384

NET INCOME/(EXPENDITURE) (165,189 ) (1,384 )


RECONCILIATION OF FUNDS
Total funds brought forward 364,027 365,411

TOTAL FUNDS CARRIED FORWARD 198,838 364,027

Manchester Sport And Leisure Trust (Registered number: 03354207)

Balance Sheet
25 September 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Cash at bank 425,428 426,112

CREDITORS
Amounts falling due within one year 3 (226,590 ) (62,085 )

NET CURRENT ASSETS 198,838 364,027

TOTAL ASSETS LESS CURRENT LIABILITIES 198,838 364,027

NET ASSETS 198,838 364,027
FUNDS 4
Unrestricted funds 198,838 364,027
TOTAL FUNDS 198,838 364,027

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 25 September 2023.


The members have not required the company to obtain an audit of its financial statements for the period ended 25 September 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 4 October 2024 and were signed on its behalf by:





A A E Benzie - Trustee

Manchester Sport And Leisure Trust

Notes to the Financial Statements
for the Period 28 September 2022 to 25 September 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the period ended 25 September 2023 nor for the year ended 27 September 2022.


Trustees' expenses

There were no trustees' expenses paid for the period ended 25 September 2023 nor for the year ended 27 September 2022.


3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 2,731 2,731
VAT 53,554 53,554
Other creditors 1,200 600
Accrued expenses 169,105 5,200
226,590 62,085


Manchester Sport And Leisure Trust

Notes to the Financial Statements - continued
for the Period 28 September 2022 to 25 September 2023

4. MOVEMENT IN FUNDS
Net
At movement At
28.9.22 in funds 25.9.23
£    £    £   
Unrestricted funds
General fund 364,027 (165,189 ) 198,838

TOTAL FUNDS 364,027 (165,189 ) 198,838

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (165,189 ) (165,189 )

TOTAL FUNDS - (165,189 ) (165,189 )


Comparatives for movement in funds

Net
At movement At
28.9.21 in funds 27.9.22
£    £    £   
Unrestricted funds
General fund 365,411 (1,384 ) 364,027

TOTAL FUNDS 365,411 (1,384 ) 364,027

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund - (1,384 ) (1,384 )

TOTAL FUNDS - (1,384 ) (1,384 )


Manchester Sport And Leisure Trust

Notes to the Financial Statements - continued
for the Period 28 September 2022 to 25 September 2023

5. RELATED PARTY DISCLOSURES

There were no related party transactions for the period ended 25 September 2023.