Manchester Cultural Education Partnership

	Page
Trustees' Report	1—3
Independent Examiner's Report	4
Statement of Financial Activities (including Income and Expenditure Account)	5
Balance Sheet	6—7
Notes to the Financial Statements	8—13

The trustees present their report and the financial statements for the year ended 31 March 2026.

Objectives and Activities

Aims and Objectives

To act as a resource for children and young people up to the age of 24 living in Manchester and its surrounding areas by providing advice and assistance and organising educational programmes, as a means of:

(a) advancing in life and helping young people by supporting their well-being, developing their skills, capacities, capabilities and employment potential to enable them to participate in society as independent, mature and responsible individuals; and

(b) advancing education in the subjects of arts, culture and heritage.

Public Benefit

For the public benefit to promote the education of children and young people up to the age of 24 in Greater Manchester and its surrounding areas in the subjects of arts, culture and heritage in particular but not exclusively with a view to improving and enhancing:

skills, capacities and capabilities to enablethem to participate in society as mature and responsible individuals;

employability; and

good health and mental wellbeing

The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.

Reference and Administrative Details

Trustees

Ms Deborah Davidson

Mrs Elizabeth Ransome

Ms Elizabeth O'Neill

Mrs Helen Shaw

Mr Andrew Vaughan

Charity Number

1210773

Company Number

15282513

Independent Examiner

SW&P Ltd ACCA

SW&P Ltd

ACCA

Dale House
64 Fink Hill
Leeds
LS18 4DH

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Manchester Cultural Education Partnership

Trustees' Report (continued)

For The Year Ended 31 March 2026

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Manchester Cultural Education Partnership

Trustees' Report (continued)

For The Year Ended 31 March 2026

Small Company Rules

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The trustees' report was approved by the board of trustees and signed on its behalf by:

Ms Elizabeth O'Neill

Trustee

8th July 2026

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Manchester Cultural Education Partnership

Independent Examiner's Report to the Trustees of Manchester Cultural Education Partnership

For The Year Ended 31 March 2026

Independent Examiner's Report to the Trustees of Manchester Cultural Education Partnership

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2026.

Responsibilities and Basis of Report

As the charity 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:

accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
the accounts do not accord with those records; or
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
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.

SW&P Ltd ACCA

8th July 2026

Dale House
64 Fink Hill
Leeds
LS18 4DH

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Manchester Cultural Education Partnership

Statement of Financial Activities (including Income and Expenditure Account)

For The Year Ended 31 March 2026

Statement of Financial Activities (including Income and Expenditure Account)

		31 March 2026	31 March 2025
		Unrestricted funds	Unrestricted funds
	Notes	£	£
INCOME AND ENDOWMENTS FROM:
Donations and legacies	3	67,500	60,661
Other	4	6,500	-

		74,000	60,661

EXPENDITURE ON:
Raising funds	6	(45,429 )	(47,517 )

NET INCOME		28,571	13,144


NET MOVEMENT IN FUNDS		28,571	13,144
RECONCILIATION OF FUNDS:
Total funds brought forward		13,144	-

TOTAL FUNDS CARRIED FORWARD	15	41,715	13,144

The notes on pages 8 to 13 form part of these financial statements.

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Manchester Cultural Education Partnership

Balance Sheet

As At 31 March 2026

Balance Sheet

				31 March 2026	31 March 2025
		Unrestricted funds	Restricted funds	Total funds	Total funds
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	11	697	-	697	929

		697	-	697	929
CURRENT ASSETS
Debtors	12	169	-	169	137
Cash at bank and in hand		41,804	-	41,804	15,926

		41,973	-	41,973	16,063
Creditors: Amounts Falling Due Within One Year	13	(955 )	-	(955 )	(3,848 )

NET CURRENT ASSETS (LIABILITIES)		41,018	-	41,018	12,215

TOTAL ASSETS LESS CURRENT LIABILITIES		41,715	-	41,715	13,144

NET ASSETS		41,715	-	41,715	13,144

FUNDS OF THE CHARITY
Unrestricted Funds				41,715	13,144

TOTAL FUNDS	15			41,715	13,144

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Manchester Cultural Education Partnership

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

On behalf of the board

Ms Elizabeth O'Neill

Trustee

8th July 2026

The notes on pages 8 to 13 form part of these financial statements.

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Manchester Cultural Education Partnership

Notes to the Financial Statements

For The Year Ended 31 March 2026

Notes to the Financial Statements

1. General Information

Manchester Cultural Education Partnership is a company limited by guarantee, incorporated in , registered number 15282513 and registered charity number 1210773 . The registered office is .

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.

2.2. Incoming Resources

The charity has received income in the form grants and donations.

2.3. Resources Expended

The charity expended donations and grants received on its charitable activities.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% Reducing balance

2.5. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3. Income from Donations and Legacies

	31 March 2026	31 March 2025
	Unrestricted	Unrestricted
	funds	funds
	£	£
Donations and gifts	38,500	60,661
Grants	29,000	-

	67,500	60,661

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Manchester Cultural Education Partnership

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

4. Other Income

	31 March 2026	31 March 2025
	Unrestricted funds	Unrestricted funds
	£	£
Other income	6,500	-

5. Net Income/(Expenditure)

The net income is stated after charging/(crediting):

	31 March 2026	31 March 2025
	£	£
Depreciation of tangible fixed assets - owned	232	133

6. Analysis of Expenditure

			31 March 2026
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	18,280	27,149	45,429

			31 March 2025
	Activities undertaken directly	Support costs (see note 7 )	Total
	£	£	£
Raising funds	5,568	41,949	47,517

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Manchester Cultural Education Partnership

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

7. Support Costs

	31 March 2026
	Raising funds
	£
Employee costs	15,640
Premises expenses	6,000
General administration	5,277
Depreciation	232

	27,149

	31 March 2025
	Raising funds
	£
Employee costs	31,767
Premises expenses	8,409
General administration	1,640
Depreciation	133

	41,949

8. Independent Examiner's Remuneration

	31 March 2026	31 March 2025
	£	£
Independent examination of the financial statements	1,288	750

9. Staff Costs

Staff costs were as follows:

	31 March 2026	31 March 2025
	£	£
Wages and salaries	12,770	30,779
Other pension costs	278	528

	13,048	31,307

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Manchester Cultural Education Partnership

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.

10. Average Number of Employees

Average number of employees during the year was: 2 (2025: 2)

11. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2025	1,062

As at 31 March 2026	1,062

Depreciation
As at 1 April 2025	133
Provided during the period	232

As at 31 March 2026	365

Net Book Value
As at 31 March 2026	697

As at 1 April 2025	929

12. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Other debtors	169	137

13. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	-	(1 )
Other creditors	-	2,469
Taxation and social security	-	630
Accruals and deferred income	955	750

	955	3,848

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Manchester Cultural Education Partnership

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

14. Pension Commitments

The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

During the year the charge to the statement of financial activities in respect of defined contribution schemes was £278 (2025: £0).

At the balance sheet date contributions of £NIL were due to the fund and are included in creditors.

15. Movement in Funds

	As at 1 April 2025	Income	Expenditure	As at 31 March 2026
	£	£	£	£
Unrestricted funds
General:
General unrestricted fund	-	74,000	(45,429 )	28,571
Designated:
Charitable activities	13,144	-	-	13,144


Total unrestricted funds	13,144	74,000	(45,429 )	41,715




Total funds	13,144	74,000	(45,429 )	41,715

	As at 14 November 2023	Income	Expenditure	As at 31 March 2025
	£	£	£	£
Unrestricted funds
Designated:
Charitable activities	-	60,661	(47,517 )	13,144


Total funds	-	60,661	(47,517 )	13,144

16. Transactions with Trustees

During the year the expenses reimbursed to the trustees or paid directly to third parties were as follows:

	31 March 2026	31 March 2025
	£	£

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Manchester Cultural Education Partnership

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

17. Related Party Disclosures

The charitable company has taken advantage of exemption, under 33.1A of the Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland", not to disclose transactions with wholly owned subsidiaries within the group.

18. Company limited by guarantee

The company is limited by guarantee and has no share capital.

Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.

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