The trustees present their annual report and financial statements for the year ended 30 June 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2019)
Making a Difference Tameside is a life skills workshop that helps people with mental health issues. The aim is to enable people to develop life skills by building self esteem and confidence through activity based sessions.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
Our financial situation is stable at this present time.
The charity is actively looking for a fundraiser to help improve the financial position.
It is the intention of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to three month’s expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. In the future the trustees will look at setting money aside into a designated fund for this purpose.
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
Making a Difference Tameside charity is a company limited by guarantee and is governed by its Articles of Association. It is registered as a charity with the Charity Commission.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £1 in the event of a winding up.
On January 6th 2024, we sadly closed our doors on the Life Skills Centre on Stamford Street Ashton-under-Lyne after 8 years, due to the owner wishing to sell the property. However, it has given us the opportunity to re-evaluate out position in the community. We have hopes for a Contact Centre through which we would offer training to other professionals and members of the community, this to be the plan for 2026. Both Janice and I are fully qualified in metal and emotional health training and are applying for this to be accredited. Janice is increasing our overall knowledge by training in trauma, this would be completed in early 2026. We can then begin to develop our training programme. Until then our community work continues, with donations from individuals.
I am confident that next year will be a new beginning, a continuation of our model of support but in a different format, this time, it will be offering our collective knowledge and successes to the local community. Giving the opportunity to learn from our experience in mental and emotional health.
The future is going to be exciting; this is the start of a new chapter in Making a Difference Tameside, and we are sure that the Charity will continue to train and support people for many years to come.
The finances are kept stable covering all our outgoing expenses for now.
Thank you for being part of the success of our Charity and continued support in 2025.
The trustees' report was approved by the Board of Trustees.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Making a Difference - Tameside for the year ended 30 June 2025, set out on pages to 9 from the charity’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.
This report is made to the charity's trustees, as a body, in accordance with the terms of our engagement letter dated 11 January 2016. Our work has been undertaken solely to prepare for your approval the financial statements of Making a Difference - Tameside and state those matters that we have agreed to state to the charity's trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Making a Difference - Tameside and the charity's trustees as a body, for our work or for this report.
It is your duty to ensure that Making a Difference - Tameside has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Making a Difference - Tameside. You consider that Making a Difference - Tameside is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.
We have not been instructed to carry out an audit or a review of the financial statements of Making a Difference - Tameside. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Raising funds
The statement of financial activities includes all gains and losses recognised in the year.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Making a Difference - Tameside is a private company limited by guarantee incorporated in England and Wales. The registered office is The Haven, 168 Clarendon Road, Hyde, Cheshire, SK14 2JY.
The accounts have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 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)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts, VAT and other sales related taxes.
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less.
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Café income
Raising funds
Workshop expenses
Workshop expenses
Café expenses
Other charitable expenses
Rent & rates
Insurance
Light & heat
Office administration
Governance costs includes payments to the independent accountants of £2,094 (2024- £2,700) for fees.
None of the trustees received any remuneration during the year for their services as Trustees and none of them were reimbursed for travelling expenses in this or the preceding year.
The average monthly number of employees during the year was:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.