## **Wigan and Leigh Pensioners Link Limited Limited by Guarantee 31 March 2025**
## **Legal and Administrative Information**
|The Trustees|Mr Michael William Hodlin|Chair|
|---|---|---|
||Mrs Susan Pauksztello|Vice Chair|
||Mr David John Thomas||
||Mrs Edith Coleman||
||Mr Peter Newton||
||Mrs Pauline Dowsett||
||Mr Del Foulkes||
||Mrs Elizabeth Smith||
||Mr Richard Drabble||
|Secretary|Mrs Kirsty Dainty||
|Registered Charity Number|1003175||
|Company Number|02608731||
|Registered Office / Principle Address|27 Charles Street||
||Leigh||
||Lancashire||
||WN7 1DB||
|Independent Examiner|FPS Chartered Certified Accountants||
||Levine House||
||233 Wigan Road||
||Ashton in Makerfield||
||Wigan||
||WN4 9SL||
|Bankers|Virgin Money||
||6 Bridge Street||
||St Helens||
||WA10 1NF||
## **Wigan and Leigh Pensioners Link Limited**
## **Company Limited by Guarantee 31 March 2025 Contents**
||**Page**|
|---|---|
|Trustees' Annual Report (incorporating the director's report)|1 - 2|
|Independent Examiners' Report to the trustees|3|
|Statement of Financial Activities (including income and expenditure account)|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6 to 12|
1
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Trustees' Annual Report (Incorporating the Director's Report) For the Year Ended 31 March 2025**
The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details are provided on a separate information page at the front of these financial statements.
## **Structure, governance and management**
The charity is a company limited by guarantee. It was incorporated on 8 May 1991 and registered as a charity on 12 June 1991
The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up, members of the Management Committee are required to contribute £1 to the assets of the charitable company.
The management committee, who are also the directors for the purpose of company law, and who served during the year were:
Mr Michael William Hodlin Chair Mrs Susan Paulksztello Vice Chair Mr David John Thomas Mrs Edith Coleman Mr Peter Newton Mrs Pauline Dowsett Mr Del Foulkes Mrs Elizabeth Smith Mr Richard Drabble
None of the management committee has any beneficial interest in the company.
Under the Articles, the members of the management committee are elected at the Annual General Meeting to serve a period of three years, subject to ratification at each Annual General Meeting.
The management committee meet regularly throughout the year to review the strategy, operations and performance of the charity. The management committee are fully responsible for the decision making process operated by the charity.
Current members of the management committee are familiar with the practical work of the charity and their responsibilities and update training is provided when considered necessary. Additionally, new members of the management committee will be provided with appropriate training and induction.
During the financial year the day to day management of the charity rested with Kirsty Dainty.
The management committee have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to these risks.
2
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Trustees' Annual Report (continued) For the Year Ended 31 March 2025**
## **Objective and Activities**
The company is a charity and exists to promote the interests of elderly people within the Metropolitan Borough of Wigan. The charity revews its aims, objectives and activities each year to help ensure its focus is on its stated purposes. The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims, objectives and in planning its future activities. To achieve this objective the charity operates a number of services.
The charity continues to provide information and support to the elderly and those who care for people less fortunate than ourselves. The charity plans to continue with its current activities in the forthcoming year subject to satisfactory funding arrangements. Details of the charity's current activities are outlined below:
## **Pensioners Link**
The services offered by the charity have continued to flourish and expand throughout the year. All activities continue to be well attended. We have seen the waiting list for counselling services grow as we regularly exceed the numbers of referrals budgeted for. We now run 16 separate activity groups at our main centre in Leigh.
## **Homesafe**
This service takes patients from Royal Albert Edward Infirmary, Wrightingtom hospital and Leigh Infirmary, transporting them safely and leaving them in a safe environment.
This is then followed up by six weeks further low level support if required. The patients are left with a "Welcome Home Bag" containing some basic food items to ensure they have something to eat and drink until we can do shopping for them if required.
The service has been funded by a Wigan Council tender for 3 years from 1 April 2021.
## **Books & More**
Following a successful bid to the Lottery Community Fund we are able to continue with our popular Books and More service, delivering library books to Wigan residents who cannot otherwise access library services. In addition, we spend up to an hour with each reader giving them chance to chat with us helping reduce their isolation. Many of our readers do not have regular visits from anyone other than ourselves.
The chats can result in us referring them onto other services to help improve their lives in some way. The Lottery Community Fund was awarded in July 2023 for a total of 3 years. decision is made in May 2023.
## **Achievements and Performance**
The charity has been successful in establishing a good working relationship with Wigan Council Wigan, Wrightington and Leigh teaching hospital trust and other partner organisations within Wigan Borough. The Management Committee are confident a secure income stream is now in place , which will fully fund the charities core activities and services for a further two years.
## **Financial Review**
As shown in the statement of financial activities on page 4, the net deficit for the year amounted to £1,818.00
It is the policy of the charity that unrestricted funds that have not been designated for a specific use should be maintained at a level equivilent to three months' expenditure. The management committee 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. This level of reserves has been maintained throughout the year, and the amount of reserves at 31.3.24 was £83459. The management committee, having regard to ongoing liquidity requirements of the charity, have kept available funds in an interest bearing deposit account.
## **Small company provisions**
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption. The trustees' annual report was approved on ………………………………………..and signed on behalf of the board of trustees by:
**Mr Michael William Hodlin**
Chair
3
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee**
## **Independent Examiner's Report to the Trustees of Wigan and Leigh Pensioners Link Limited Year ended 31 March 2025**
I report to the charity trustees on my examination of the accounts of the Company for year ended 31 March 2025 which are set out on pages 4 to 12.
## **Responsibilities and basis of report**
As the charity's trustees of the company (who are also the directors of the company for the purpose 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 for this year 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 material matters have come to my attention which gives me cause to believe that:
- accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
- the accounts do not accord with such records; or
- the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 Charities SORP (FRS102).
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.
Date:
Amanda Kershaw FCCA FPS Chartered Certified Accountants Levine House 233 Wigan Road Ashton-in-Makerfield Wigan WN4 9SL
4
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee**
## **Statement of Financial Activities (including Income and Expenditure Account) For the Year Ended 31 March 2025**
|Note
**INCOME AND ENDOWMENTS**
Donations and legacies
4
Income from charitable activities
5
Other trading activities
6
Investment income
7
Other income
8
Total income
**Expenditure**
Expenditure on raising funds:
Costs of voluntary income
9
Expenditure on charitable activities:
Community activities
10
Other expenditure
11
Total expenditure
**Net income/(expenditure) and net**
**movement in funds**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**Restricted**
**Total**
**Total**
**Funds**
**Funds**
**Funds**
**Funds**
**2025**
**2024**
**£**
**£**
**£**
**£**
14,508
-
14,508
14,132
176,499
-
176,499
178,162
9,439
-
9,439
6,026
1,032
-
1,032
874
2,778
-
2,778
1,130
204,256
-
204,256
200,324
13,342
-
13,342
17,238
191,064
-
191,064
182,363
1,668
-
1,668
1,662
206,074
-
206,074
201,263
(1,818)
-
(1,818)
(939)
83,459
-
83,459
84,398
81,641
-
81,641
83,459|
|---|---|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
5
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Statement of Financial Position As At 31 March 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
14
**CURRENT ASSETS**
Debtors
15
Cash at bank and in hand
**Creditors: amounts falling due**
**within one year**
16
**Net current assets**
**Net Assets**
**Funds of the Charity**
Unrestricted funds
19
Restricted funds
18
**Total charity funds**|**2025**
£
864
82,148
83,012
(10,478)|£
9,107
72,534
81,641
81,641
-
81,641|**2024**
£
-
88,634
88,634
(10,036)|£
4,861
78,598
83,459
83,459
-
83,459|
|---|---|---|---|---|
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 Companies Act 2006 relating to small companies.
## Directors' responsibilities
- a. The members have not required the charity to obtain an audit of its financial statements for the year in question in accordance with section 476;
- b. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS 102 SORP.
These financial statements were approved by the board of trustees and authorised for issue on …………………………………….and are signed on behalf of the board by:
………………………………………
Mr Michael William Hodlin - Director
6
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts For the Year Ended 31 March 2025**
## **1 General information**
The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 27 Charles Street, Leigh, Lancs, WN7 1DB
## **2 Statement of compliance**
These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.
## **3 Accounting Policies**
## **3.1 Basis of Preparation**
The accounts have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling which is the functional currency of the entity.
## **3.2 Going concern**
There are no material uncertainties about the charity's ability to continue.
## **3.3 Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes. Designated funds are restricted funds earmarked by the trustees for particular future projects or commitment. Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes, restricted income funds or endowment funds.
## **3.4 Incoming Resources**
All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.
Legacy income is recognised when receipt is probable and entitlement established. Income from donated goods at the fair values of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated resale value. Donated facilities and services are recognised in the accounts when received if the value can be reliably measured. No amounts are included for the contribution of general volunteers.
Income from contracts for the supply of services is recognised with the delivery of the contracted service. This is classified as unrestricted funds unless there is a contractual requirement for it to be spent on a particular purpose and returned if unspent, in which case it may be regarded as restricted.
**Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts For the Year Ended 31 March 2025**
7
## **3.5 Resources Expended**
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates.
Expenditure on raising funds includes the costs of all fundraising activities, events, non-charitable trading activities and the sale of donated goods.
Expenditure on charitable activities includes all costs incurred by a charity in undertaking activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable activities. Other expenditure includes all expenditure that is neither related to raising funds for the charity nor part of its expenditure on charitable activities.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
## **3.6 Depreciation**
Depreciation is calculated so to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Computer Equipment 25% per annum reducing balance basis Office Equipment 25% per annum reducing balance basis
## **3.7 Pensions**
The pension costs charged in the accounts represent the contributions payable by the charity during the year.
## **3.8 Debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts etc.
## **3.9 Cash at bank and in hand**
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **3.1 Creditors and Provisions**
Creditors and provision are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be neasured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## **3.11 Financial Instruments**
The trust only has financial assets and financial liabilties of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
8
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts For the Year Ended 31 March 2025**
|**4 Donations and legacies**
Donations and legacies received
**5 Income from charitable activities**
Local government grants
Other grants
6 **Other Trading Activities**
Fundraising
Helping hands
**7 Investment Income**
Interest receivable
**8 Other incoming resources**
Miscellaneous income|2025
2024
£
£
14508
14132
2025
2024
120567
177862
55932
300
176499
178162
2025
2024
674
503
8765
5523
9439
6026
2025
2024
1032
874
2025
2024
2778
1130|
|---|---|
9
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts For the Year Ended 31 March 2025**
|**9 Costs of voluntary income**
Costs of fundraising
Repairs and maintenance
Other office costs
Promotions And gifts
Sundries
Cleaning
Subscriptions and licences
Depreciation
Bookkeeping
**10 Community activities**
Staff costs
Travel
Rates and water
Insurance
Heat and light
Rent
Printing, postage and stationery
Telephone
Repairs and renewals
Sundry
Sessional workers and consultancy fees
**11 Other expenditure**
Independent Examiner's fees|**Total**
**Total**
**2025**
**2024**
**£**
**£**
111
251
828
553
33
99
1892
2929
3704
2913
2823
2043
2409
2130
1148
1620
394
4700
13342
17238
**2025**
**2024**
**£**
**£**
116746
102486
21160
27215
693
889
975
936
3723
3103
110
170
473
897
2071
1120
7452
11173
95
125
37566
34249
191064
182363
2025
2024
£
£
1668
1662|
|---|---|
**Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts For the Year Ended 31 March 2025**
10
**2025 2024**
## **12 Employees**
## **Number of employees**
The average monthly number of employees during the year was:
|Projects
**Employment costs**
Wages and salaries
National Insurance
Pension costs
There were no employees whose remuneration was £60000 or more.
No trustees received remuneration in the year.
**Taxation**
The charitable company is exempt from corporation tax on its charitable activities.
**Tangible Fixed Assets**
**Computer**
**Equpt**
**£**
**Cost**
At 1 April 2024
26663
Additions
5394
**At 31 March 2025**
32057
**Depreciation**
At 1 April 2024
25102
Charge for the year
322
**At 31 March 2025**
25424
**Net book value**
**At 31 March 2025**
6633
**At 31 March 2024**
1561|7
6
**2025**
**2024**
£
£
108083
94909
2177
1446
6486
6131
116746
102486
**Office**
**Total**
**Furniture**
**& Equpt**
**£**
**£**
15075
41738
0
5394
15075
47132
11775
36877
826
1148
12601
38025
2474
9107
3300
4861|
|---|---|
## **13 Taxation**
## **14 Tangible Fixed Assets**
11
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee**
## **Notes to the Accounts For the Year Ended 31 March 2025**
|**15 Debtors**
Prepayments and accrued income
**16 Creditors due within one year**
Trade creditors
Accruals and deferred income|**2025**
**2024**
**£**
**£**
864
0
**2025**
**2024**
**£**
**£**
7301
2293
3177
7743
10478
10036|
|---|---|
## **17 Share capital**
The charity has no share capital being a company limited by guarantee. Each member guarantees to contribute an amount not exceeding £1 in the event of a winding up situation.
## **18 Restricted Funds**
There were no restricted funds in the year.
12
## **Wigan and Leigh Pensioners Link Limited Company Limited by Guarantee Notes to the Accounts**
## **For the Year Ended 31 March 2025**
|**19 Analysis of movements in unrestricted funds**
**General fund**
Balance 1 April 2024
Incoming resources
Resources expenses
Balance 31 March 2025
**20 Analysis of net assets between funds**
Fund balances at 31 March 2025 are represented by:
Tangible fixed assets
Current assets
Creditors: amounts falling due within one year|£
83459
204256
-206074
81641
**Unrestri-**
**Restricted**
**Total**
**cted Funds**
**Funds**
**£**
**£**
**£**
9107
0
9107
83012
0
83012
-10478
0
-10478
81641
0
81641|
|---|---|