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2025-03-31-accounts

Age UK Mid Mersey Annual Report & Accounts

2024/25

Halton | St Helens | Knowsley | Warrington

Registered Charity Number 1003476 Registered Company Number 02625647

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AUKMM Annual Report 2024/25

Contents

ontents
Welcome from our CEO & Chair 1
Who we are 2
Our Public Benefit - Living Well in Later Life 4
Our Clients 6
Living Well Independently 8
Living Well Socially 12
Living Well Connectedly 16
Living Well Healthily 19
Future Developments 21
Our Strategic Priorities 23
Governance & Social Responsibility 25
Financial Review 28
Independent Auditors Report 35
Accounts 40

AUKMM Annual Report 2024/25

Welcome from our Chair

Over the past year, we have continued to respond to the evolving needs of older people in our communities with care, commitment, and creativity. This Annual Report reflects not only the breadth of what we’ve achieved, but also the core values that drive us - integrity, inclusion, and a firm belief that everyone deserves the opportunity to age well.

We are particularly proud of the growing impact of our welfare benefits support service, which this year helped more older people than ever navigate complex systems and secure vital income. More than £1 million in additional annual benefits was gained on behalf of our clients - a testament to the effectiveness and necessity of this work.

Nick Farmer

Our digital inclusion efforts have also expanded significantly. Trained Digital Champions supported older people across all four boroughs, including through pioneering partnerships with local GP surgeries, improving digital access to NHS services and bridging the digital divide.

Towards the end of this financial year we launched two new initiatives: the ‘My Time’ MCST programme, funded by the National Lottery, supports those with mild to moderate dementia through a structured, evidence-based approach. The Community Companions service tackles loneliness by helping individuals reconnect with their communities through goal-oriented companionship.

None of this would be possible without our extraordinary volunteers. Their dedication, warmth, and generosity continue to inspire us. Over the past year, we’ve focused on enhancing their experience, offering more flexible roles, providing personalised support, and increasing opportunities to shape the services they help deliver. They remain at the heart of all we do, and central to building the connected communities we strive for.

As we look to the future, we remain committed to developing services that are responsive, community-led, and resilient. This report not only captures the progress we’ve made, it sets out our vision for the journey ahead.

Thank you for your continued support.

A message from our CEO

I feel very privileged to lead the passionate team of staff and volunteers at Age UK Mid Mersey. I am also very proud of the difference they make to the lives of older people. In the pages that follow you will learn a little bit about what we do, the services we deliver and the difference we make.

Rachel

It is our mission to ensure that people in Halton, St Helens, Knowsley and Warrington can be free from pension poverty and live happy, independent and connected later lives. Last year we supported 2453 people to achieve these aims. However we know that there is much still to do. As we present our annual report we do so with thanks to all who support us in our mission and especially to our paid and unpaid colleagues without whom none of this would be possible.

1

McKernan

Who WeAre 14,{-,:

AUKMM Annual Report 2024/25

Who We Are

Age UK Mid Mersey is a local, independent charity and a proud brand partner of Age UK. As a brand partner, we operate under the Age UK name while independently sourcing our own funding and developing our own services. We provide support to people aged 50 and over living in Halton, St Helens, Knowsley and Warrington. Our charity has been serving the Mid Mersey area since 2008, following the merger of Age Concern and Help the Aged to form what is now Age UK.

Our Vision: Age UK Mid Mersey exists to promote improved quality of life and empowerment for people aged 50+ and their carers

Our Mission: To be enabling, caring, influential, proactive and to share our expertise

Our Values:

Continually Strive for Excellence Value, promote and protect the welfare of our beneficiaries

Treat all people fairly, positively and with respect Always act with integrity

Be transparent and accountable for our actions

We demonstrate our values by independently advocating on the issues that most affect older people, working collaboratively to influence policy and attitudes, and developing high-quality local services to address gaps in support and improve later life.

3

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AUKMM Annual Report 2024/25

Our services and activities are centered around creating public benefit and positive impact in four key dimensions of wellbeing in later life.

Our holistic Living Well approach recognises that each of these dimensions of wellbeing interact, strengthening and supporting each other to promote overall wellbeing and quality of life.

Our team of dedicated Living Well Officers ensure that wherever individuals aged 50+ access our services they receive a holistic, tailored response based on their needs and expressed preferences.

We work in partnership with, and receive funding from, Halton and St Helens Borough Councils to deliver holistic Living Well Support to older residents in these boroughs.

We were also delighted to receive funding this year from the Garfield Weston Foundation, National Lottery Awards for All, the Alfred Shaw Trust, and from Age UK national. In March we were awarded 3 years of funding by the National Lotteries Reaching Communities fund to deliver Maintenance Cognitive Stimulation Therapy Groups for people living with mild to moderate dementia in all four Boroughs.

Our approach is underpinned by the New Economics Foundations evidence based “5 Ways to Wellbeing”

5

Jc ur Clients

AUKMM Annual Report 2024/25

Who We Supported in 2024-25

In 2024-25 we provided support to 2267 clients across Mid-Mersey

We responded to 2695 individual enquiries/requests for support and provided 7082 contacts with clients. Of our 2267 clients, 2016 were new and 251 were existing client continuing to receive support from March into April 2025. In addition, 138 individual clients regularly attended our groups and activities and 85 were engaged in community consultation events and expert panels.

Client Referrals by Borough

Age Profile of our Clients

----- Start of picture text -----
90+ 50-59
4.9% 6.2%
St Helens
690 80-89 60-69
22.9% 24%
208 ry Warrington
|f Widnes 459
a
1086 ) Halton
Runcorn
we also supported an additional 270 clients from outside 70-79
39.9%
----- End of picture text -----*

*we also supported an additional 270 clients from outside our boroughs by redirecting them to their local Age UK

Gender of Our Clients

Our Clients Living Arrangements

----- Start of picture text -----
Transgender Lives with Family Other 0.8%
0.8% 7.7%
Prefer not to say 0.9%
Male
35.8%
Partner/Spouse Lives Alone
35.6% 55%
Female
63.4%
----- End of picture text -----

7

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AUKMM Annual Report 2024/25

Advice & Information Service

Our flagship Advice and Information service is the cornerstone of our Living Well Offer providing critical support for older people. Our trained Living Well Officers provide free, confidential, up-todate information and advice for people aged 50 plus and their significant others.

We do this by:

And – if we are not able to help, we will try to put them in touch with people who can.

Over the last year we provided the following areas of support:

I was totally lost ...the Living Well Team went through everything with me and made it all simpler ...they have been such great help - thank you

----- Start of picture text -----
Health &
Loneliness
Your home &
staying warm
Welfare
Benefits
Consumer
Issues
Paying for &
Arranging Care
----- End of picture text -----

9

AUKMM Annual Report 2024/25

This year we responded to the following number of advice, information and signposting enquiries in each topic area:

Adult Education 5 Employment/Voluntary Work 8 National AUK Services 28 It put me on to other benefits that I Personal & Family Issues 19 may be entitled to and helped me Residential Care 47 claim pension credit which was successful Consumer Rights/Issues 53 Health Conditions 71 Social Isolation 95 Money Management 116 Travel 172 Health Services 114 Legal Information 139 Housing Options 183 Leisure & Social Activities 171 Community Care 537 Our Services/Activities 722 Welfare Benefits 1470 Consumer Energy 53 Digital 69 0 500 1000 1500 2000

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AUKMM Annual Report 2024/25 AUKMM Annual Report 2024/25

Tackling Pension Poverty

The greatest number of enquiries this year related to welfare benefit entitlements. Nationally, around £8 billion in benefits goes unclaimed by older people each year, and the ongoing cost-of-living crisis and rising energy costs have left many struggling to make ends meet.

Serving some of the most deprived areas in the country, it’s unsurprising that we’ve seen high demand for welfare advice. Our team supports clients through benefit assessments, form filling, claims submissions, and appeals, ensuring older people receive the help they’re entitled to. Having guidance with online applications or the right words to describe someone’s daily challenges can make all the difference.

This year also saw heightened concern following the removal of the Winter Fuel Payment for many pensioners. We supported Age UK’s national campaign by helping to gather signatures and raise awareness, advocating for the reinstatement of this vital support for older people facing fuel poverty.

Additionally, we provided support to 373 clients to start new benefit claims providing direct support to 409 clients with claiming for attendance allowance

The average yearly income gained per individual in 24/25 - £5694 (compared with £5146 per year in 23/24)

£1,070,475 Additional annual income directly in the pockets of older people living in Mid Mersey

I felt they listened to me... I asked questions which they answered ...it’s such a brilliant service

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AUKMM Annual Report 2024/25

Our Groups & Activities

Throughout the year, we continued to provide weekly opportunities for social connection and peer support through our Social and Activity Groups. In response to the cost-of-living crisis and the end of the energy price cap, we expanded these groups to act as warm spaces, offering a welcoming environment for older people. All groups are now dementia-friendly, ensuring inclusivity for everyone.

Led by dedicated volunteers and supported by our Living Well Officers, the groups help people make friends, learn new skills, and enjoy guest speakers. We’ve added seasonal themes to keep sessions engaging

Our digital coffee and chat group also holds regular in-person meet-ups, helping members connect face-to-face. Having a friendly, familiar place to go continues to make a real difference to the wellbeing of older people across our communities.

Billinge Coffee & Chat

----- Start of picture text -----
Upton Mens Group
----- End of picture text -----

----- Start of picture text -----
Digital Coffee & Chat
----- End of picture text -----

In total we hosted 272 group sessions that attracted 138 regular clients culminating in 2819 individual attendances

----- Start of picture text -----
St Helens Mens Group
----- End of picture text -----

Runcorn Coffee & Chat

Attendance at our social groups and activities grew by 25% this year

----- Start of picture text -----
Mixed Crafts
----- End of picture text -----

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AUKMM Annual Report 2024/25

Intergenerational Friendship

Cowley International College & Gorse Covert Primary School

Each year, Cowley International College in St Helens invites members of our Social and Activity Groups to their much-loved ‘Christmas Afternoon Tea and Carols’ event – a highlight in our festive calendar that many of our older adults now call a “mustgo” occasion.

Gorse Covert Primary school was recognised with the SuperKind Social Impact Schools Award for embedding empathy and social action into everyday school life.

In December 2024, 18 older adults, volunteers and staff , joined pupils and teachers for a joyful afternoon of festive cheer. Guests enjoyed delicious afternoon tea, prepared and served by Year 10 pupils, while singing along to Christmas carols performed by the students.

The event concluded with pupils presenting a small gift to each of our older guests - a kind gesture that perfectly captured the spirit of the season.

Ceo Rachel McKernan & Resources Manager Katie Barr with children from Gorse Covert Primary School

I enjoyed chatting to the children, they asked me what it was like when I went to school!

One of our clients receiving a Christmas Card

As part of their commitment to spreading joy, the children created handmade Christmas cards for our clients, taking time to craft colourful designs and write personal messages that brought real warmth to those who received them.

This thoughtful gesture not only brightened the festive season for many but also forged meaningful links between young people and older generations. 14

Enjoying afternoon tea

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AUKMM Annual Report 2024/25

Volunteering

Volunteering is the life blood of the voluntary sector – providing meaningful opportunities for volunteers to make a difference in their community, supporting their own wellbeing, whilst also creating benefit for the other people they support.

This year our volunteers have continued to be at the heart of everything that we do for older people in our community.

This year, our 32 volunteers generously contributed over 1,110 hours per annum, providing the equivalent of £12,698 added value (based on national living wage rate) in support, a significant boost to our capacity & impact.

Their time, compassion and skills have helped to combat loneliness and isolation, promote independence and create a sense of belonging for those that we support.

Their contributions measured not only in hours but in kindness and impact form the foundations of many of our accomplishments.

Our Volunteer Family

Our volunteers have stepped up in every way imaginable. Their presence has been felt deeply across every corner of our organisation. Whether it was supporting at one of our groups and activities, helping to bridge the digital divide supporting older adults to use technology or greeting our clients with a warm friendly smile, every volunteer action contributed to making life brighter for older people.

It makes me happy to put a smile on people’s faces, and it’s great that they’re so appreciative.”

Volunteer Lead Sarah with two of our volunteers Ian & David

Recognition and Engagement

Volunteers were celebrated during Volunteers’ Week with thankyou cards and social media posts highlighting their journeys and achievements. The volunteers were all invited to a festive Christmas party to celebrate the incredible work that they do for us and our clients. We established new partnerships with our local Dunelm stores to attract and support volunteers. We attended the Volunteer Awards hosted by the Halton and St Helens VCA with our volunteers nominated in several categories.

15

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AUKMM Annual Report 2024/25

Digital Inclusion

Bridging the Digital Divide: helping older people to get online with confidence!

Although more older people are getting digitally connected, there are still millions who are not on-line. Over the last few years we have seen a rapid shift towards digital and on-line services in many parts of everyday life. This includes booking a GP appointment, ordering a prescription, banking and keeping in touch with family and friends. This can all feel challenging when you lack digital skills and confidence or are just fearful of entering a ‘digital world’.

2.7 million people aged 65 and over do not use the internet. 1 in 4 people aged 65 and over in the UK remain off-line 69% people over 75 are not able to use the internet safely & successfully.

This year we were awarded UK prosperity funding in St Helens to extend our programme of support for access to digital technology for older residents (previously only in Halton). We were able to increase the number of laptops, tablets and smartphones for using with older people in St Helens being supported by our Digital Champion staff and volunteers to learn new digital skills.

This programme raises awareness about digital inclusion, matches Digital Champion staff / volunteers with older people who wish to develop their digital skills and confidence and provides digital equipment on loan with free data for about 6-months where needed. We work with older people 121 or in small groups, in their own home or at one of our venues.

Respecting Choice

We know some older people do not wish to be part of a digital world. Locally we actively promote Age UKs National ‘Offline and Overlooked’ campaign so those who cannot or who do not wish to use the internet have equal access to essential services (health appointments, banking etc)

Following a successful funding bid to Age UK national, we commenced delivery of our Digital Champions Programme in July 2024.

The Digital Champion Volunteer was so patient ...I can now access my emails

17

AUKMM Annual Report 2024/25

Community Consultation

As part of our ongoing commitment to ensuring older people’s voices are heard, we hosted a successful Tea with Your MP event, creating a valuable platform for open dialogue between local residents and their elected representatives.

The event welcomed Marie Rimmer MP and David Baines MP, who joined attendees for an afternoon of open discussion over tea and scones. It provided a friendly space for older people to share experiences and raise concerns on key issues such as the cost of living, local services, transport, health, and social care.

It’s extremely important that older people and the voluntary sector in general feel they have a voice and that those in power hear their concerns and I will always do all I can to help. -David Baines MP

David Baines MP later referenced Age UK Mid Mersey in Parliament, highlighting the importance of our work in supporting older residents and ensuring their voices are heard. His remarks in Parliament highlighted the vital role local charities like ours play in reducing isolation and promoting inclusion for older people across Mid Mersey.

Many of our clients expressed how valued they felt having this direct opportunity to engage with their MPs, remarking on the importance of being listened to and having their views represented at a decision-making level.

Listening to the lived experiences and ideas of our wisest constituents is crucial in shaping the policy that will benefit them and others.

-Marie Rimmer MP

David Baines MP with our CEO Rachel McKernan

Events such as Tea with Your MP demonstrate our ongoing focus on community consultation and engagement, ensuring that older people are not only supported but empowered to influence decisions that affect them. By fostering open dialogue between older residents and

policymakers, we continue to advocate for a stronger, more inclusive community where the voices of older people are central to shaping local and national priorities.

Marie Rimmer MP with our CEO Rachel McKernan and some attendees

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AUKMM Annual Report 2024/25

Winter Warmth Campaign

This year, our Winter Warmth campaign focused on helping older people across Mid Mersey stay safe, warm, and healthy during the colder months. Winter is a time that can be particularly challenging due to rising energy costs and pension poverty.

We distributed energy-efficient night lights and dusk-to-dawn lamps, provided Winter Warmth bags containing essential items, and shared practical advice on keeping warm, managing energy use, and reducing bills. For many older people living on fixed or limited incomes, these small measures can make a significant difference in maintaining comfort and wellbeing through winter.

Through our Warm Homes Project, we completed 75 Home Energy Checks, supporting the most vulnerable and fuel poor older people in our boroughs.

With the removal of the Winter Fuel Payment for many older households, the risk of cold-related illness and hardship has grown. We continue to advocate for fairer support for older people and raise awareness of pension credit eligibility, ensuring no one has to choose between heating their home and meeting other essential costs.

Staying warm over winter is not just about comfort - it’s about health, dignity, and survival. Through our efforts, we aim to make sure every older person in our community has the warmth and support they need during the most difficult months of the year.

Our team also referred individuals to local councils and charity partners to access grants and emergency support for boiler repairs or replacements, ensuring those in need received timely, practical help.

1620

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AUKMM Annual Report 2024/25

‘My Time’ - MCST

We have been buy duing March launching ‘My Time’, a new Maintenance Cognitive Stimulation Therapy (MCST) programme for people with mild to moderate dementia or cognitive impairment.

Thanks to three years of funding from the National Lottery, ‘My Time’ will run across Halton, St Helens, Knowsley, and Warrington, offering 12-week group programmess focused on memory, communication, and wellbeing through activities such as quizzes, arts, gentle movement, and cooking.

Each group is small, friendly, and designed to stimulate the brain, boost confidence, and encourage social connection. Alongside every session, carers can attend a dedicated support group, offering advice, peer connection, and local signposting.

The programme builds on proven national success and will play a vital role in helping local people live well with memory loss while supporting those who care for them.

Community Companions

Loneliness affects around 1.4 million older people in the UK, often leaving them isolated and disconnected. Our new Community Companions service helps older people rebuild confidence and reconnect with their communities. Unlike traditional befriending, it offers practical companionship - volunteers support individuals to attend local groups,

use public transport, or take part in community activities.

Through friendly, one-to-one support, Community Companions helps reduce loneliness, boost confidence, and ensure older people across Halton, Knowsley, St Helens, and Warrington feel supported and part of their community again.

Looking Ahead to 2025/26

We are continuing the conveyancing process for the sale of Mansion House to release capital for reinvestment into vital Mid Mersey services.

Our identified priorities for service development are:

22

Our Strategic Priorities kl.

AUKMM Annual Report 2024/25

----- Start of picture text -----
In 2023 we launched our 3-year strategic plan focussing on these key priorities:
----- End of picture text -----

We continued making progress towards our objectives in these priority areas:

Build Our Resilience

Invest in Our People

Raise Profile & Positioning

24

,Governance . ,and Social Respon Ibiljty

AUKMM Annual Report 2024/25

During the year, our Board of Trustees has continued to carry out their responsibilities with diligence and integrity, ensuring that Age UK Mid Mersey remains well-governed and aligned with its strategic objectives. In line with this commitment, we signed the new Partner Agreement with Age UK National, formalising our continued role as a local partner within the national Age UK network.

Our trustees operate within the obligations set out in the new brand partner agreement, helping to ensure that our services and activities reflect the shared values and standards of the Age UK family.

Governing Document

The company is governed by its Memorandum and Articles of Association and is limited by guarantee, whereby every member of the company undertakes to contribute to the assets of the company in the event of winding up, while they are members or within one year after they cease to be a member, for payment of the debts and liabilities of the company contracted before they cease to be members, such amounts as may be required not exceeding £1.

Appointment of Trustees

The trustees (listed on page 27) are appointed by the members of the company and one third of the trustees retire by rotation each year and may offer themselves for re-election in accordance with the Articles of Association.

Trustee Induction & Training

New trustees are provided a comprehensive induction the Organisation. Additionally, trustees are offered training, given advice and information and charity commission guidance on their role & responsibilities. Trustees attend events and visit sites regularly to facilitate their understanding of the organisation.

Organisation

The Board of Trustees administers the charity. The Board now meets formally with the Chief Executive Officer and Director of Operations on a quarterly basis to manage the charity. In addition, trustees participate in dedicated sub-committees focused on Finance and Risk Management, and Income Generation and Fundraising, each of which also meets four times per year.

The Board also meets annually to review the charity’s strategic aims and objectives. The trustees appoint a Chief Executive to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority - within terms of delegation approved by the trustees - for all operational and procurement matters.

Risk Management

The Board of Trustees oversees organisational risk through a structured risk management framework, reviewed regularly by the Finance and Risk Sub-Committee. During the year, the organisation has continued to face persistent pressures on capacity, with demand for services rising in response to the ongoing cost of living crisis. This increased demand is within the context of pressures to reduce Local Authority spending and growing competition for grants and other sources of income. These challenges present significant financial challenges across the voluntary sector.

The charity has experienced ongoing delays in completing the sale of the Mansion House, resulting in unanticipated ongoing running and maintenance cost. These factors has placed additional strain on financial and operational resources. Key risks have remained under regular review, with mitigation strategies developed and monitored to support service continuity and maintain overall organisational resilience. 26

AUKMM Annual Report 2024/25

Key Management Personnel

The Trustees and the Senior Leadership Team comprise the key management personnel of the charity in charge of directing and controlling, running, and operating the charity. All trustees are volunteers and no trustee received remuneration in the year. Details of trustees’ expenses and related party transactions are disclosed in notes to the accounts. The pay of the Chief Executive and senior staff is reviewed annually following completion of a satisfactory performance appraisal and consideration is given for any increase in accordance with average earnings (subject to budgetary constraints). In view of the nature of the charity, the directors benchmark against pay levels of other local charities and similar Age UK brand partners in the region. The remuneration benchmark is the mid-point of the range paid for similar roles adjusted for a weighting of up to 30% for any additional responsibilities.

Directors and Trustees

The directors of the charitable company (the charity) are its trustees and are collectively referred to as the trustees.

The trustees serving during the year, and since the year end, were as follows:

Elected Trustees:

Key Management Personnel

Auditors

Livesey Spottiswood Chartered Accountants & Registered Auditors 17 George Street St. Helens Merseyside WA10 1DB

Solicitors

Conveyancers

Shoosmith’s Solicitors Frodshams Solicitors 17/19 Hardshaw Street 9th Floor, Platform Building New Station Street St. Helens Leeds Merseyside LS1 4JB WA10 1RB

Senior Statutory Auditor

Mr. D Hudd BA FCA

27

Financial Review

AUKMM Annual Report 2024/25

Our income for the year was £435,809(2024 - £497,481). The reduction in income during the year of £61,672 is largely due to a reduction in income in respect of charitable activities of £59,690, of which £46,222 was due to a reduction in funding from Halton Borough Council. In addition, there is a smaller reduction in income from legacies and donations of £6,511. These reductions were partly offset by an increase in income from other sources of £5,220.

Where our income came from in 2024-25

----- Start of picture text -----
1.3%3%1.3%
94.4%
----- End of picture text -----

Charitable Activities

Investments Donations & Legacies

Other

What we spent money on in 2024-25

Raising funds

----- Start of picture text -----
8%
----- End of picture text -----

----- Start of picture text -----
92%
----- End of picture text -----

Charitable activities

Our expenditure amounted to £732,965 (2024- £592,957). This was an increase of approx. £140,000 from the previous year.

At year end there was net expenditure of £297,156, with an effective budget deficit of £15,156 once spending against designated funds was taken into account. Trustees are sighted on the financial uncertainties facing our Charity and have developed multi-faceted approaches to maximising income, reducing expenditure and releasing funds currently held as fixed assets.

29

AUKMM Annual Report 2024/25

Investment Powers & Policy

Reserves Policy

Under the Memorandum and Articles of Association, the trustees have unlimited powers of investment subject only to seeking advice from a person or organisation authorised under the Financial Services Act.

The trustees have a cautious approach to investments. They continue to monitor the deposit account market for higher yielding accounts, looking to reallocate funds should suitable opportunities arise.

The return on investments of £12,877 in the year saw an reduction of £691 (5%) on that received in the previous year due to the use of some invested funds for designated fund purposes.

The Trustees have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission and have a reserves policy which is reviewed annually in accordance with financial audit processes. The trustees believe that there is a need to hold a target of optimally 3 months full operating costs in reserves, but never less than the costs of winding up the organisation.

The policy statement provides that the trustees will produce annually a detailed analysis of reserves, both restricted and unrestricted based on the audited accounts, indicating the trustees’ intentions about the use of those reserves.

Our Funds March 2024 & March 2025

March 24 March 25

----- Start of picture text -----
£383,672
Free Reserves
£171,319
£282,000
Designated Reserves
£151,074
£18,016
Restricted Funds
£58,167
£552,628
Unrestricted Fixed Assets
£558,600
----- End of picture text -----

At 31 March 2025, our total reserves were £939,160. Of this, £558,600 was held as unrestricted tangible fixed assets and £58,167 was held as restricted funds. £151,074 was held as designated funds with the remaining balance of £171,319 being unrestricted reserves and representing approximately 3 months operating costs based on the 2025-26 budget. 30

AUKMM Annual Report 2024/25

Investing Our Reserves to Further Our Strategic Priorities

At 31st March 2025 all designated funds had been spent. There were some variations in designation as costs were higher in legal and professionals fees than anticipated. This was primarily related to ongoing conveyancing costs for the sale of the Mansion House.

At 31st March 2024 the Trustees designated £282,000 of our reserves to be spent over the following year to further our strategic priorities.

----- Start of picture text -----
Designated Funds Budget Actual related to ongoing conveyancing costs
2024-25
for the sale of the Mansion House.
Future Cash Flows
Predicted budget deficit at £53,300 £49,032 Having reviewed our reserves position
October 2024
and to further our strategic ambitions
trustees have designated the following
Investing in People
funds for 2025-26
Costs of implementing new £50,200 £50,200
employee benefits package
Designated Fund Amount
Property Maintenance
Costs of maintaining and
£44,100 £43,766 Investing in People
running Mansion House
Cost of implementing ENIC £14,500
during conveyancing
and Minimum wage increase
Expansion & Growth
Service Delivery
Partnership with Competitive £32,000 £32,879
Investment in volunteering £39,000
Solutions Limited
and reception staff
IT & Equipment
Property Maintenance
Upgrades
£17,000 £16,236 Costs of maintaining and
New laptops for outreach £67,711
running Mansion House
and mobile working
during conveyancing
Service Delivery
Expansion & Growth
Expansion of Advice and
Partnership with Competitive £18,575
Information service to
£59,000 £59,000 Solutions Limited
Knowsley and Warrington
Boroughs and Volunteer
Coordinator IT & Equipment Upgrades
Improved mobile phone
£3,288
contracts to enable remote
Training
working
Living Well Team training in
£4,400 £2,214
preparation for Quality of
Legal & Professional Fees
Advice Assessment
Solicitor’s fees for ongoing £8,000
conveyancing
Legal & Professional
Fees Total £151,074
£22,000 £28,673
Solicitor’s fees for ongoing
conveyancing on Mansion
House It is expected that all designated funds
will be spent by March 2026.
Total £282,000 £282,000
31
----- End of picture text -----

Having reviewed our reserves position and to further our strategic ambitions trustees have designated the following funds for 2025-26

It is expected that all designated funds will be spent by March 2026.

AUKMM Annual Report 2024/25

Financial Uncertainties

The current financial environment within which the charity operates is precarious.

There are severe pressures in the wider system which are impacting on the financial security of many charities and from which Age UK Mid Mersey are not immune.

There are continued funding pressures on Local Authorities, Integrated Care Boards and NHS Trusts leading to fewer or reduced grant and contract awards to the third sector.

This is evident in this year’s income with the reduction of £46,422 funding on one of our contracts, although this has now been awarded as a three year contract rather than an annual grant providing some level of predictability in financial planning.

In addition, the reduction in statutory funding to local charities is leading to greater competition for funds from nonstatutory sources, such as grant making charities and National Lottery Funds.

AUKMM has been fortunate to secure grants from Garfield Weston Trust and National Lottery Awards for all. However multiple other bids to grant making foundations were unsuccessful, with stiff competition and a preference to fund smaller grass roots organisations being cited as as key reasons for these decisions.

Going Concern Assessment

Trustees have a legal duty to assess the Charity’s ability to continue as a going concern, and in so doing have taken into consideration the imminent sale of Mansion House and the subsequent transfer of fixed assets to free reserves. With associated costs relating to the sale and agreed repairs to be completed between exchange of contracts and completing the sale will release the following to free reserves:

----- Start of picture text -----
Income/Expenditure Amount
Proceeds from sale £570,000
Required repairs (£100,752)
legal and professional
(£25,000)
fees
Total free reserves
£444,248
released
----- End of picture text -----

The trustees have determined that whilst the sale of Mansion House has not yet completed, the associated risk is not significant enough to affect the organisation’s going concern status

In addition Trustees have taken into consideration:

Budget and reforecasts for 2025-26 Predicted budget scenarios for 202627

Future Cash flow projections. Cash flow is monitored closely

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AUKMM Annual Report 2024/25

Bankers

The organisation has accounts in the following Banks:

Barclays Bank Cambridge & Counties Shawbrook Bank 19 Church Street Bank Ltd Lutea House St. Helens Charnwood Court Warley Hill Business Merseyside New Walk Park Brentwood WA10 1BG Leicester Essex LE1 6TE CM13 3BE

United Trust Bank Redwood Bank 1 Ropemaker Street The Nexus Building London Letchworth Garden City EC2Y 9AW SG6 3TA

Account with Shawbrook Bank closed during 2024 Account with United Trust closed during 2024

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AUKMM Annual Report 2024/25

Statement of Trustee’s Responsibilities

TRUSTEES RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENT

Responsibilities of the Board of Trustees The trustees (who are also the directors of Age Concern Mid Mersey for the purposes of company law) are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for

safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Company law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

Statement as to Disclosure of Information to Auditors

In so far as the trustees are aware at the time of approving our trustees’ annual report:

The Report of the Trustees, incorporating the Strategic Report was approved by the trustees as the Company’s Directors on 10th December 2025

SIGNED BY ORDER OF THE TRUSTEES

Mr. Nick Farmer (Chair)

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AUKMM Annual Report 2024/25

Independent Auditor’s Report

Age UK Mid Mersey Limited Company Number 02625647 Charity Number 1003476

AUKMM Annual Report 2024/25

Independent auditor’s report to the members of Age UK Mid Mersey (Age Concern Mid Mersey)

Opinion

We have audited the financial statements of Age Concern Mid Mersey (the charitable company) for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report.

We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with those requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast doubt on the charitable company’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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AUKMM Annual Report 2024/25

Other information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Statement of Trustees’ Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue

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AUKMM Annual Report 2024/25

as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below. However, the primary responsibility for the prevention and detection of fraud rests both with those charged with governance of the entity and management.

Our approach was as follows:

There are inherent limitations in the audit procedures described above. The further removed non- compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities.

This description forms part of our Report of the Independent Auditors.

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AUKMM Annual Report 2024/25

Use of our report

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report,or for the opinions we have formed.

Mr David Hudd BA FCA

(Senior Statutory Auditor) For and on behalf of Livesey Spottiswood Limited Chartered Accountants & Statutory Auditors 17 George Street St Helens Merseyside WA10 1DB

Date: 10th December 2025

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AUKMM Annual Report 2024/25

Accounts

Age UK Mid Mersey Limited Company Number 2625647 Charity Number 1003476

AUKMM Annual Report 2024/25

Statement of financial activities

(Incorporating an income and expenditure account) for the year ended 31 March 2025

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Income Notes Funds Funds Total Total
£ £ £ £
-
Donations and Legacies 2 5,646 5,646 12,157
-
Other Trading Activities 3 2,498 2,498 596
Income from
-
12,877 12,877 13,568
Investments
Income from
4 44,152 367,318 411,470 471,160
Charitable Activities
- -
Other Income 5 3,318 3,318
Total Income 68,491 367,318 435,809 497,481
Expenditure On
-
Raising Funds 6 56,955 56,955 23,795
Charitable Activities 7 362,403 313,607 676,010 569,162
Total Expenditure 419,358 313,607 732,965 592,957
Net
Income/(expenditure) (350,867) 53,711 (297,156) (95,476)
for the year
- -
Transfer between funds 13,560 (13,560)
Reconciliation of
funds
1,218,300 18,016 1,236,316 1,331,792
Total funds brought
forward 1 April 2024
Total Funds carried
880,993 58,167 939,160 1,236,316
forward 31 March 2025
----- End of picture text -----

The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 44 to 56 form part of these accounts.

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AUKMM Annual Report 2024/25

Balance sheet as at 31 March 2025

Fixed Assets
Notes
2025
£
2024
£
ee		 Fixed Assets
Notes
2025
£
2024
£
ee
Tangible Assets 10
558,600
566,188
Current Assets
SE
Stock
Debtors
Cash at bank and in hand
Total		 11
118
227
12
17,019
81,513
437,321
633,009
454,458
714,749
Creditors: Amounts falling due
within one year		 13
(73,898)
(44,621)
Net Current Assets
Net Assets		 380,560
670,128
939,160
1,236,316
Funds
a
Restricted Funds
Unrestricted funds held in fixed
assets
Designated Funds
Unrestricted general funds
Total		 14
58,167
18,016
15
558,600
552,628
15
151,074
282,000
15
171,319
383,672
939,160
1,236,316

The accounts were approved by the Trustees on 10th December 2025 and signed on its behalf by:

Mr N Farmer (Chair) ________

Mr D Benatan (Treasurer) ________

The notes on pages 44 to 56 form part of these accounts.

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AUKMM Annual Report 2024/25

Cash flow statement for the year ended 31 March 2025

----- Start of picture text -----
2025 2024
Cash Flow from operating activities Notes
£ £
Cash generated from operations 1 (209,515) (100,365)
Cash Flow from operating activities
-
Proceeds from sale of fixed assets 950
Interest received 12,877 13,568
Change in cash and cash
(195,688) (86,797)
equivalents in the reporting period
Cash and Cash equivalents at 1
633,009 719,806
April 2024
Total cash and cash equivalents at
437,321 633,009
31 March 2025
Note 1
Reconciliation of net income/(expenditure) to net cash flow from operating activities
2025 2024
£ £
Net income/(expenditure) for the reporting
period (as per the statement of financial (297,156) (95,476)
activities)
Adjustments for:
Depreciation charges 5,826 6,172
-
Loss on sale of fixed assets 812
Investment income (12,877) (13,568)
Decrease in stocks 109 13
Decrease in debtors 64,494 11,972
Increase/(Decrease) in creditors 29,277 (9,478)
Net cash provided by operating activities (209,515) (100,365)
----- End of picture text -----

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AUKMM Annual Report 2024/25

Notes to the accounts for the year ended 31 March 2025

1.Accounting Policies

General information and basis of preparation

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

Income Recognition

All incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

Basis of preparing the accounts

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019,the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Practice.

The financial statements are prepared on a going concern basis under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the charity.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

For donations to be considered the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable that they will be fulfilled.

Donated facilities and donated

professional services are recognised in income at their fair value when their economic benefit is probable, it can be measured reliably and the charity has control over the item. Fair value is determined on the basis of the value of the gift to the charity. For example, the amount the charity would be willing to pay in the open market for such facilities and service. A corresponding amount is recognised in expenditure.

No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees Annual Report.

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AUKMM Annual Report 2024/25

1.Accounting Policies (continued)

Income Recognition (continued)

Where practicable, gifts in kind donated for distribution to the beneficiaries of the charity are included in stock and donations in the financial statements upon receipt. If it is impracticable to assess the fair value at receipt or if the costs to undertake such a valuation outweigh any benefits, then the fair value is recognised as a component of donations when it is distributed and an equivalent amount recognised as charitable expenditure.

Gifts in kind donated for resale are included in ‘income from other trading activities’. Where it is impracticable to value the item due to the volume of low value items they are not recognised in the financial statements until they are sold.

Fixed asset gifts in kind are recognised when receivable and are included at fair value. They are not deferred over the life of the asset.

For legacies, entitlement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however it is not possible to measure the amount expected to be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed.

Income from trading activities includes income earned from fundraising events and trading activities to raise funds for the charity. Income is received in exchange for supplying goods and services in order to raise funds and is recognised when entitlement has occurred.

The charity receives grants in respect of various projects. Income from government and other grants is recognised at fair value when the charity has entitlement after any performance conditions have been met, it is probable that the income will be received and the amount can be measured reliably. If entitlement is not met then these amounts are deferred.

Investment Income

Interest on funds held on deposit is included when receivable and amounts can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Fund Accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the Charity’s work or for specific service provision projects being undertaken by the Charity.

Expenditure & Irrecoverable VAT

Expenditure is recognised once there is legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis under the following headings:-

Cost of raising funds comprises of fundraising costs incurred in seeking donations and legacies;costs of fundraising activities including the cost of goods sold, used in fundraising activities and any associated support costs.

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AUKMM Annual Report 2024/25

1.Accounting Policies (continued)

Expenditure & Irrecoverable VAT (continued)

Fundraising costs do not include the costs of disseminating information of support of the charitable activities.

Expenditure on charitable activities includes the costs of providing care and support,community services and other educational activities undertaken to further the purposes of the charity and their associated support costs.

Support costs comprise those costs which are incurred directly in support of expenditure on the objects of the charity and includes governance costs, finance and office costs.

Support costs are allocated to each of the activities on one of the following bases: either floor space, staff time or staff headcount depending on the nature of the support costs, to best allocate the costs to each attributable heading.

Costs are allocated between direct charitable and other expenditure according to the nature of the cost. Where items involve more than one category, they are apportioned between the categories according to the nature of the cost.

Irrecoverable VAT is charged as an expense within support costs.

Operating Leases

The charity classifies the lease of printing equipment and office space as operating leases; the title remains with the lessor. Rental charges are charged on a straight line basis over the term of the lease.

Tangible Fixed Assets

Fixed assets are capitalised at cost, where acquired, or management's approximate valuation of cost where donated. Individual fixed assets costing £1,000 or more are capitalised at cost, depreciation is provided on all tangible fixed assets at rates calculated to write off the cost, less estimated residual value of each asset on a systematic basis over its expected useful life as follows:

Annual Rate

Asset Category

Land and buildings Equipment Furniture, fixtures & fittings Motor Vehicles

1% on cost 20% to 33% on cost 20% to 33% on cost 20% on cost

Assets are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset is

compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of financial activities.

Stock

Stocks are stated at the lower of cost and estimated selling price. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the average cost formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid after taking account of any trade discounts due.

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AUKMM Annual Report 2024/25

Cash at bank & cash equivalent

Cash at bank and cash 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.

Financial Instruments

The charity only has financial assets and financial liabilities of the kind that qualify as basic financial instruments. Basic financial instruments are recognised at their transaction value.

Creditors and provisions

Creditors and provisions 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 measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Pensions

Age Concern Mid Mersey operates a defined contribution plan for the benefit of certain employees. Contributions are charged in the Statement of Financial Activities.

2. Donations & Legacies

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Donations Funds Funds
£ £ £ £
-
Sundry Donations 4,618 4,618 4,335
Legacies
- -
Philip Ridings Estate 1,000 1,000
-
Mr Cheetham 28 28 7,822
-
Total 5,646 5,646 12,157
----- End of picture text -----

The £12,157 received in 2024 related entirely to unrestricted funds.

3. Other Trading Activities

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
-
Fundraising 2,498 2,498 596
-
Total 2,498 2,498 596
----- End of picture text -----

The £596 received in 2024 related entirely to unrestricted funds.

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AUKMM Annual Report 2024/25

4. Income from Charitable Activities

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
-
St Helens MBC 97,866 97,866 88,767
-
Halton Council 122,302 122,302 168,724
- - -
Bradford Teaching Hospital 79,938
-
VOLA Consortium 5,852 5,852 10,000
Age UK 9,750 40,862 50,612 49,118
- - -
PCN Highfield Hospital 8,885
- -
NHSCT - VCS Partnership 7,500 7,500
Alfred Shaw Trust Fund -
- -
2,500 2,500
I&A Halton
-
Service User Fees 4,402 4,402 5,243
- -
High Sheriffs Trust 1,500 1,500
- -
UKSPF Ways to Work Fund 5,000 5,000
- - -
SEETEC (1,347)
- -
Garfield Weston 30,000 30,000
National Lottery Community -
83,936 83,936 61,832
Fund
Total 44,152 367,318 411,470 471,160
----- End of picture text -----

Of the £471,160 received in 2024, £457,264 was restricted funds and £13,896 was unrestricted.

5. Other Income

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
- -
Sundry Income 3,318 3,318
----- End of picture text -----

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AUKMM Annual Report 2024/25

6. Expenditure on Raising Funds

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
-
Professional Fees 53,280 53,280 20,292
-
Support Costs (Note 8) 3,675 3,675 3,503
Total 56,955 - 56,955 23,795
----- End of picture text -----

The £23,795 expended in 2024 related entirely to unrestricted funds.

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AUKMM Annual Report 2024/25

7. Expenditure on Charitable Activities

----- Start of picture text -----
Unrestricted Restricted 2025 2024
Funds Funds
£ £ £ £
Wages & social security 52,370 208,330 260,700 195,324
Repairs & renewals 5,494 10,552 16,046 4,561
-
Rent & room hire 3,884 3,884 2,412
Telephone & computer
1,132 449 1,581 1,176
expenses
Printing, stationery & -
444 444 128
postage
-
Advertising & promotions 750 750 385
Heat, light & water 4,385 1,273 5,658 72
Catering costs 229 513 742 1,468
Motor & travel costs 1,128 2,402 3,530 5,720
Training costs 213 700 913 113
Tutor fees & materials 132 1,018 1,150 2,955
- -
Professional fees 3,044 3,044
- -
Insurance 868 868
Cleaning & sundry 1,332 104 1,436 109
Loss on disposal of tangible - -
812 812
fixed assets
- - -
Depreciation 256
Support costs (Note 8) 294,308 80,144 374,452 354,483
Total 362,403 313,607 676,010 569,162
----- End of picture text -----

Of the £569,162 expended in 2024, £453,064 was restricted funds and £116,098 was unrestricted.

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AUKMM Annual Report 2025/26

8. Analysis of Governance and Support Costs

----- Start of picture text -----
Raising Charitable
Governance 2025 2024
Funds Activities
Function
£ £
£ £ £
1% 99%
Wages & social -
2,018 199,780 201,798 200,361
security
-
Recruitment costs 50 4,950 5,000 14,878
-
Irrecoverable VAT 158 15,622 15,780 5,500
-
Repairs & Renewals 514 50,890 51,404 37,692
-
Rent & room hire 67 6,596 6,663 8,093
-
Heat, light & water 183 18,133 18,316 20,112
-
Telephone 55 5,490 5,545 4,353
Printing, stationery & -
38 3,727 3,765 4,842
postage
Advertising & -
7 690 697 4,208
promotion
-
Insurance 108 10,643 10,751 12,236
-
Motor & travel costs 16 1,569 1,585 3,029
-
Training costs 35 3,500 3,535 4,845
- -
Audit & accountancy 10,664 10,664 7,530
Legal & professional -
289 28,590 28,879 19,532
fees
-
Cleaning & sundry 79 7,840 7,919 4,859
-
Depreciation 58 5,768 5,826 5,916
Total 10,664 3,675 363,788 378,127 357,986
----- End of picture text -----

The trustees have considered the support costs and the above allocations are based on estimated percentages for each category.

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AUKMM Annual Report 2024/25

9. Staff Costs

----- Start of picture text -----
2025 2024
£ £
Wages and salaries 403,280 347,748
Social security costs 29,228 23,473
Pension contribution 29,990 24,454
Total 462,498 395,675
----- End of picture text -----

The average monthly number of employees of the charitable company analysed by function was: -

----- Start of picture text -----
2025 2024
£ £
Charitable activities 23 21
Total 23 21
----- End of picture text -----

No employee earned £60,000 per annum or more and the Trustees did not receive any emoluments during either year. The Trustees received £Nil in total throughout the year for the reimbursement of general expenses. (2024 - £Nil).

The key management personnel of the charitable company are comprised of the senior leadership team. The total remuneration paid in respect of the charitable company’s key managerial personnel was £149,741 (2024 - £123,387).

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AUKMM Annual Report 2024/25

10. Tangible Fixed Assets

----- Start of picture text -----
Freehold Furniture,
At Cost or Land Motor Fixtures
Valuation & Buildings Vehicles Equipment & Fittings Total
£
£ £ £ £
At 1 April 2024 570,000 2,360 9,782 13,367 595,509
- - -
Disposals (2,360) (2,360)
-
At 31 March 2025 570,000 9,782 13,367 593,149
Depreciation
At 1 April 2024 5,700 472 9,782 13,367 29,321
- -
Charge for the year 5,700 126 5,826
Eliminated on
- - -
(598) (598)
Disposal
-
At 31 March 2025 11,400 9,782 13,367 34,549
Net Book Value
- - -
At 31 March 2025 558,600 558,600
- -
At 31 March 2024 564,300 1,888 566,188
----- End of picture text -----

11. Stock

----- Start of picture text -----
2025 2024
£ £
Stock 118 227
12. Debtors
2025 2024
£ £
Trade Debtors 546 46,702
Prepayments 16,473 22,871
-
VAT 11,940
Total 17,019 81,513
----- End of picture text -----

13. Creditors: Amounts falling due within one year

----- Start of picture text -----
2025 2024
£ £
Trade creditors 4,414 15,575
Social security and
6,375 6,069
other taxes
Accruals and deferred
63,109 22,977
income
Total 73,898 44,621
----- End of picture text -----

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AUKMM Annual Report 2024/25

14. Restricted Funds

----- Start of picture text -----
Balance at Incoming Expenditure Balance at
01/04/24 Resources & Transfers 31/03/25
£ £ £ £
- -
St Helens MBC 97,866 97,866
- -
Halton Council 122,302 122,302
-
Age UK 13,560 40,862 54,422
-
VOLA Consortium 4,456 5,852 10,308
- -
UK Social Prosperity Fund 5,000 5,000
- -
Halton & St Helens VCA 7,500 7,500
-
Alfred Shaw Trust Fund 2,500 833 1,667
- -
High Sheriff’s Trust Fund 1,500 1,500
-
The National Lottery Community Fund 83,936 28,936 55,000
Total 18,016 367,318 327,167 58,167
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54

AUKMM Annual Report 2024/25

15. Unrestricted Funds

----- Start of picture text -----
Unrestricted
Funds
Held In Designated Unrestricted
Fixed Assets Funds Funds Total
£ £ £ £
Balance at 1 April 2024 552,628 282,000 383,672 1,218,300
Movement in Funds in the year 5,972 (282,000) (61,279) (337,307)
-
Funds designated in the year 151,074 (151,074)
Balance at 31 March 2025 558,600 151,074 171,319 880,993
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Full details of designated funds can be found within the Trustees Report on page 31. The trustees expect the designated funds to be spent in the next twelve months

16. Analysis of Net Assets by Fund

----- Start of picture text -----
Tangible Current
Fixed Assets Assets Creditors Total
£ £ £ £
- -
Restricted Funds 58,167 58,167
Unrestricted Funds 558,600 396,291 (73,898) 880,993
Total 558,600 454,458 (73,898) 939,160
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55

AUKMM Annual Report 2024/25

17. Pension Costs

The charity contributes to defined contribution pension schemes all of which are qualifying workplace pension schemes with regards to auto enrolment. The charge for the year was £29,990 (2024 - £24,454).

18. Operating Lease Commitments

At 31 March 2025, the charity had annual commitments under non-cancellable operating leases as set out below: -

----- Start of picture text -----
Operating
2025 2024
leases which
£ £
expire:
Within one year 11,458 14,924
Between one &
-
11,458
five years
Total 11,458 26,382
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20. Contingent Liabilities

As detailed more fully in the trustee’s annual report, the charity is in advanced negotiations for the disposal of it’s freehold property, Mansion House. In order to facilitate the sale, the trustees have agreed to undertake repairs to the property amounting to £100,752. These works will only be undertaken upon exchange of contracts

21. Provisions Available for Smaller Entities

In common with many other organisations of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

19. Related Party Transactions

Age UK Mid Mersey is a member of Age England Association which includes a large number of connected charities working around the UK. The charitable company hold licenses to use the Age UK name and logo for an unlimited period so long as they meet the conditions of use in terms of standards and procedures within the organisations.

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References & Administrative Details

Charity Name Registered Office Age Concern Mid Mersey The Mansion House Victoria Park Charity Number City Road 1003476 St Helens Company Number Merseyside 2625647 WA10 2UE

Key Management Personnel Rachel McKernan Chief Executive Officer (Appointed November 2023)

Shelley Brown Director of Operations (Appointed January 2024)

Jane Brown

Living Well Services Manager (Appointed November 2023, retired September 2025)

@AgeUKMidMersey

www.ageuk.org.uk/midmersey

Halton | St Helens | Knowsley | Warrington

Registered Charity Number 1003476 Registered Company Number 02625647