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← Wigan Link

2025-03-30-accounts

Wigan Link (A company limited by guarantee) Report and Financial Statements for the year ended 30 March 2025

Company Number: 02894707 Charity Number: 1042791

Wigan Link

Contents

Contents Page No.
Legal and administrative information 1
Report of the trustees 2 - 5
Independent Auditors’ Report to the Members 6 - 8
Statement of financial activities 9
Statement of financial position 10
Statement of cash flows 11
Notes to the financial statements 12 - 19

Wigan Link

Legal and Administrative Information

For the year ended 30 March 2025

Constitution

Wigan Link is a company limited by guarantee and a registered charity governed by its memorandum and articles of association. The registered charity number is 1042791 and the company number is 02894707. The charitable company was incorporated on 4 February 1994 under its memorandum and articles of association, and the charity was registered with the Charity Commission on 14 December 1994.

Directors and trustees

The directors of the charitable company (“the charity”) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees.

The management committee, directors and trustees serving during the year and since the year end were as follows:-


as follows:-
Nominated Chairperson Management Committee
Mr R Short Mrs E Fox Mr P Short Mrs A Baker
(resigned 4thDecember 2025) Miss A Welch Mr K Barton Mrs J Dunlop
Mr J Dunlop Mr N Robinson Mrs P Short Mr R Atherton
(appointed 4thDecember 2025) Mr R Short Mr P McDonald Mr J Dunlop
Mr B Brocklehurst
Mrs K Harrison (resigned 28thNovember 2024)
Secretary
Mr N Robinson
Trustees and Directors Mr R Short (resigned 4thDecember 2025)
Mr N Robinson
Mr P McDonald
Mrs E Fox
Mr J Dunlop (Chairperson) (appointed 4thDecember 2025)
Registered Office Unity House
Westwood Park Drive
Wigan
WN3 4HE
Auditors McDade Roberts Accountants Ltd
316 Blackpool Road
Fulwood
Preston
Lancashire
PR2 3AE
Accountants RSM UK Tax and Accounting Limited
Bluebell House
Brian Johnson Way
Preston
Lancashire
PR2 5PE
Bankers National Westminster Bank plc
Wigan Branch
4 Standishgate
Wigan
WN1 1U

1

Wigan Link

Report of the Trustees

For the year ended 30 March 2025

The trustees are pleased to present their report together with the financial statements of the charity for the year ended 30 March 2025.

The legal and administrative information set out on page 1 forms part of this report. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 October 2019).

Objectives of the charity

Wigan Link was formed in 1989 by a company of people who have sons or daughters who happen to have a learning disability. We could see the need to offer our sons/daughters and other individuals who live with their families in Wigan the chance to - when the time is right - move out of their parental home and into a home of their own, with rights and choices about who, if anyone, lives with them and where they wish to live. Wigan Link will, with the person and the people around this individual, plan and negotiate with Wigan Council to offer a service that is tailored around the individual.

In setting our objectives and planning our activities, our trustees have given careful consideration to the Charity Commission’s general guidance on public benefit.

Organisation and management

Wigan Link is a company limited by guarantee and a registered charity governed by its memorandum and articles of association.

Wigan Link has an elected management group which works in partnership with our Local Authority and Health Authority.

Wigan Link wholeheartedly believes in equal opportunities and fully supports the principle of “ordinary opportunities” in whatever form this may be represented. This further supports that Wigan Link has complied with Charities Act Public Benefit Guidance.

Investment powers

Under the memorandum and articles of association, the charity has the power to make any investment, for the benefit of the charity, which the trustees see fit.

Review of the activities and future developments

Wigan Link currently supports 27 individuals in their own homes. Each person’s support is funded by direct payment from local authorities. Wigan Link will continue with this support and funding as long as it is required by the individuals concerned.

Funding sources

Funding is received from local authorities and is dependent upon each individual’s specific requirements.

Financial review

This year income generated by the charity increased from £2,893,737 to £3,222,139 and the expenditure incurred increased from £2,962,610 to £3,146,183. This resulted in a fund surplus of £75,956 compared to a deficit of £68,873 in the prior year. The charity has had a net surplus in the current year and therefore has seen an increase in funds carried forward. At the year end, the charity had Net Assets of £273,640 (2024: £197,684). Funds consisted entirely of Restricted Funds, of £273,640 (2024: £197,684) at 30 March 2025.

2

Wigan Link

Report of the Trustees (continued)

For the year ended 30 March 2025

Sadly, during the year in October 2024, one of the gentlemen we supported passed away, he had been supported by Wigan Link for 15 years. His team members took alternative contracts with Wigan Link. Although there were no redundancies to pay out, the implications of losing this service are reflected in the accounts. However, in October and November 2024 Wigan Link did acquire 2 new services – again this is reflected in the accounts for the financial year.

During the financial year of 2024-2025, Wigan Link continued, as always, to provide high level quality services to individuals supported. Positive relationships with local Health and Social Services continued. Thanks to a superb team, we have continued to provide both continuity and quality at all times, responding to changing needs of individuals involved with Wigan Link and confident that this will continue. Organisations and service providers continue to be faced with difficult decisions in terms of service development however, Wigan Link has and will respond within a person-centred framework that meets needs in the most diverse and unique ways. This continues to be the case as of present date.

Kath Harrison stepped down from Management on Thursday 28th November 2024 due to family commitments. This was documented in the minutes of the AGM dated 28th November 2024.

Management Committee

The management committee during the year were:

Mr R Short (resigned 4[th] December 2025) Mrs E Fox Mr J Dunlop (appointed 4[th] December 2025) Mr R Atherton Miss A Welch Mrs P Short Mrs A Baker Mr N Robinson Mr P Short Mrs J Dunlop Mr K Barton Mr P McDonald Mr B Brocklehurst Mrs K Harrison (resigned 28[th] November

Trustees and Directors

The trustees and directors who served during the year and to the date of this report were:

Mr R Short (resigned 4[th] December 2025) Mr N Robinson Mr P McDonald Mrs E Fox Mr J Dunlop (appointed 4[th] December 2025)

Trustees are appointed by the Trustees of the Charity. Induction and training of Trustees follows guidelines and directives from Charities Commission and Companies House. Pay and remuneration of charities key personnel is worked out when setting the budget for the year and is therefore dependent on funds provided by the local authority. The governing document requires a minimum of three Trustees. At the date of this report, there were 5 Trustees in office.

The elected Trustees work with the Registered Manager, the Nominated Individual representative for the Trustees and the Management group in making decisions on behalf of the company. All operational aspects are undertaken by the Operations Manager or Registered Manager. Any decision making on behalf of the company is made jointly with the Trustees.

Reserves policy and Risk Management

In September 2021, the Trustees carried out a review of the existing strategic plan and risk strategy put in place in 2014. It was clear that Wigan Link’s main income remains solely as restricted funding, via Direct Payments paid through a third-party accounts holder Disability Direct. This has worked well since

3

Wigan Link

Report of the Trustees (continued)

For the year ended 30 March 2025

inception and, as we have worked hard to have an excellent working relationship with the Local Authorities, the current management risk strategy will remain unchanged.

As always, Wigan Link provide services based on need and would alter accordingly. As it is not for profit, there is no identified risk as all services are self-financing and one does not impact on another.

Reserves are retained in order to ensure the charity can continue in operational existence for the foreseeable future and meet moral, statutory and other commitments arising from the withdrawal or reduction of funding. The trustees’ policy is to retain reserves to cover at least one month’s payroll.

Reserves are also retained to finance future plans in line with the charitable company’s aims. The trustees are satisfied that the assets of Wigan Link are available and adequate to fulfil the obligations of the charitable company. Details of the specific funds are given in the notes to the financial statements. The level of reserves is considered and reviewed at regular intervals. As stated in the memorandum and articles of association, any non discharged reserves can be put to the same charitable use of any other likeminded charitable organisation.

Statement of Trustees’ Responsibilities in Relation to Financial Statements

The trustees (who are also directors of Wigan Link for the purposes of company law) are responsible for preparing the Trustees' Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

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 income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

4

Wigan Link

Report of the Trustees (continued)

For the year ended 30 March 2025

Public Benefit Statement

The trustees of Wigan Link confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties.

Auditors

Insofar as the trustees are aware:

Registered office: On behalf of the trustees: Unity House Westwood Park Drive Wigan WN3 4HE

Mr J Dunlop (Chairperson)[YY][>]

Approved by the trustees on 19 December 2025

5

Wigan Link

Independent Auditors’ Report to the Members

For the year ended 30 March 2025

Opinion

We have audited the financial statements of Wigan Link (the 'charitable company') for the year ended 30 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position Statement of Cash Flows 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, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (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 Auditors 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 these 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

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you, where:

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our Report of the Independent Auditors thereon.

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.

In connection with our audit of the financial statements, 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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.

6

Wigan Link

Independent Auditors’ Report to the Members (continued)

For the year ended 30 March 2025

Opinions 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 Charity and its environment obtained in the course of the audit, we have not identified material misstatements in the Trustees’ Annual Report. 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 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.

We design our procedures so as to obtain sufficient appropriate audit evidence that the financial statements are not materially misstated due to non-compliance with laws and regulations or due to fraud or error.

Based on our understanding of the charitable company and sector and discussions with the Trustees and Directors we identified FRS102, Charities SORP (FRS102), Companies Act 2006 and Charities Act 2011 as having a direct effect on the amounts and disclosures in the financial statements.

Other laws and regulations where non-compliance may have a material effect on the charitable company's operations is compliance with the safeguarding. Health and safety is another significant factor in light of the nature of services provided.

7

Wigan Link

Independent Auditors’ Report to the Members (continued)

For the year ended 30 March 2025

As part of the engagement team discussion about how and where the charitable company's financial statements may be materially misstated due to fraud, including management override of systems but did not conclude there to be any areas with an increased risk of fraud.

Our audit procedures included:

Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK).

The potential impact of inherent limitations could be significant in the case of misstatement resulting from fraud because fraud may involve sophisticated and carefully organised schemes designed to conceal it, including deliberate failure to record transactions, collusion or intentional misrepresentations being made to us.

We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations. This responsibility lies with the Trustees and management.

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.

Use of our report

This report is made solely to the Charity’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 Charity’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 Charity’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Digitally signed by Martin Garry Date: 2025.12.19 17:08:40 Z

Martin Garry BA (Hons), FCA (Senior Statutory Auditor) McDade Roberts Accountants Limited Chartered Accountants and Statutory Auditor Eligible to act as an auditor in terms of Section 1212 of the Companies Act 2006 316 Blackpool Road Fulwood Preston Lancashire PR2 3AE

Date: 19/12/25

8

Wigan Link

Statement of Financial Activities incorporating Income and Expenditure Account

For the year ended 30 March 2025

Notes
Income from:
Charitable activities
Direct services and other projects
Income from generated funds
Investments
Other
Total
Expenditure:
Charitable Activities
3
Other
4
Total
Net income/(expenditure)
Net movement in funds
Total funds brought forward
Total funds carried forward
12		 Total
Restricted
Funds
2025
£
3,216,501
5,484
154
3,222,139
(3,132,684)
(13,499)
(3,146,183)
75,956
75,956
197,684
273,640		 Total
Restricted
Funds
2024
£
2,888,360
4,456
921
2,893,737
(2,942,741)
(19,869)
(2,962,610)
(68,873)
(68,873)
266,557
197,684

The statement of financial activities includes all gains and losses recognised in the year.

All income and expenditure derive from continuing activities.

The notes on pages 12 to 19 form part of these financial statements

9

Wigan Link

Statement of Financial Position Company Number 02894707

As at 30 March 2025

Notes 2025 2024
£ £
Fixed assets
Tangible assets 8 3,267 3,843
Current assets
Debtors 9 8,353 22,895
Cash at bank and in hand 349,130 263,565
357,483 286,460
Creditors: amounts falling due within one year 10 (87,110) (92,619)
Net current assets 270,373 193,841
Net assets 273,640 197,684
Restricted funds 12 273,640 197,684

The financial statements on pages 9 to 19 were approved by the trustees and authorised for issue on …….. and are signed on their behalf by: 19 December 2025

Mr J Dunlop Chairperson Ss =

The notes on pages 12 to 19 form part of these financial statements

10

Wigan Link

Statement of Cash Flows Company Number 2894707

As at 30 March 2025

Notes
Cash flows from operating activities
Cash generated from operations
15
Interest received
Net cash from/(used in) operating activities
Investing activities
Purchase of tangible fixed assets
Net cash from investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Relating to:
Cash at bank		 2025
£
80,081
5,484

85,565

-

-

85,565

263,565

349,130

349,130
349,130		 2024
£
(64,852)
4,456
(60,396)
-
-
(60,396)
323,961
263,565
263,565

263,565

The notes on pages 12 to 19 form part of these financial statements 11

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

1 Accounting policies

Wigan Link is a charitable company incorporated in England & Wales. The address of its principal place of business is given on page 1 and the nature of its operations are set out in the Report of the Trustees.

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 (FRS 102) (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Wigan Link meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements are presented in sterling which is also the presentational currency of the charity. Monetary amounts in these financial statements are rounded to the nearest whole £, except where indicated.

Going Concern

The accounts have been prepared on a going concern basis as the trustees are confident that the charity can continue in operational existence for the foreseeable future.

The charity has sufficient available reserves and as a result the trustees have concluded that the accounts continue to be prepared on a going concern basis.

Donations and grants

Income from donations and grants, including capital grants, is included in income when these are receivable, except as follows:

When donors specify that donations and grants, including capital grants, are for particular restricted purposes, which do not amount to pre-conditions regarding entitlement, this income is included in income of restricted funds when receivable.

Interest receivable

Interest is recognised when receivable by the charity.

12

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

Expenditure

Expenditure is included in the Statement of Financial Activities on an accruals basis, inclusive of any VAT which cannot be recovered.

All expenditure is directly attributable to specific activities and has been included in those cost categories.

Governance costs are associated with the governance arrangements of the charity. They include compliance with statutory and constitutional requirements.

Employee benefits

The best estimate of the expenditure required to settle an obligation for termination benefits is recognised immediately as an expense when the charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Financial instruments

The charity has chosen to adopt Sections 11 of FRS 102 in full in respect of financial instruments.

Financial assets and financial liabilities are recognised when the charity becomes a party to the contractual provisions of the instrument.

Financial liabilities are classified according to the substance of the financial instrument's contractual obligations, rather than the financial instrument's legal form.

All financial assets and liabilities are initially measured at transaction price (including transaction costs).

Financial assets and financial liabilities are offset only when there is a current legally enforceable right to set off the recognised amounts and the intention to either settle on a net basis, or to realise the asset and settle the liability simultaneously.

A financial asset is derecognised only when the contractual rights to cash flow expire or are settled, or substantially all the risks and the rewards of ownership are transferred to another party, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party. A financial liability (or part thereof) is derecognised when the obligation specified in the contract is discharged, cancelled or expires.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Cost is defined as any costs which are attributable to bringing the asset into working condition for its intended use.

Tangible fixed assets are depreciated as follows:

Fixtures and fittings

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

13

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. The impairment loss is recognised in the Statement of Financial Activities.

Governance Costs

Governance costs include the costs attributable to the charitable company’s compliance with constitutional and statutory requirements, including audit and accountancy expenses.

Fund accounting

Funds held by the charity are all:

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

Further explanation of the nature and purpose of the restricted funds is included in the notes to the financial statements.

Operating leases

Rentals paid under operating leases are charged in the Statement of Financial Activities as incurred.

Pensions

The charity operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charged to the Statement of Financial Activities.

Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met, and the grants will be received.

2 Legal status of the charity

The charity is a company limited by guarantee and has no share capital. The liability of each member in the event of winding-up is limited to £1.

14

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

3 Charitable activities expenditure

Salaries and wages – direct services
Rent and rates
Telephone and fax
Postage, stationery and advertising
Insurance
DBS checks
Bank interest and charges
Recruitment and training
Employment law consulting
Miscellaneous expenses
Repairs and renewals
Care standards committee
Depreciation
Governance costs
Auditors’ remuneration
Accountancy and book-keeping charges		 2025
£
3,051,741
22,797
300
2,524
28,074
969
444
13,397
6,632
2,079
1,337
1,814
576
3,132,684
2025
£
4,900
8,599
13,499		 2024
£
2,862,345
23,515
930
2,356
26,661
1,506
421
5,520
7,158
7,457
2,381
1,814
677
2,942,741
2024
£
4,750
15,119
19,869

4 Governance costs

5 Staff costs and trustees’ remuneration

Staff costs and trustees’ remuneration
Salaries and wages
Social security costs
Pension contributions
Staff restructuring costs		 2025
£
2,745,558
261,989
44,194
--
3,051,741		 2024
£
2,519,902
236,161
41,423
64,859
2,862,345

The trustees and directors did not receive any remuneration or reimbursed expenses during this year or the previous year. The charity did not undertake any related party transactions during the year.

Key management personnel received salary, employer’s national insurance and pension contributions of £109,927.

15

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

The number of employees whose emoluments amounted to over £60,000 in the year was as follows:

2025 2024
No. No.
£60,001 - £70,000 1 -

6 Staff numbers

The average number of employees (including casual and part-time staff) during the year was made up as follows:


up as follows:
Administration
Operational		 2025
2
95
97		 2024
2
93
95

Key management personnel received salary, employer’s national insurance and pension contributions of £109,927.

7 Movement in total funds for the year

Movement in total funds for the year
2025 2024
£ £
This is stated after charging:
Depreciation – owned assets 576 677
Operating leases 971 971
Auditors’ remuneration:
External audit 4,900 4,750

16

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

8 Tangible fixed assets

8
Tangible fixed assets
Cost
At 30 March 2024
At 30 March 2025
Depreciation
At 30 March 2024
Charge for the year
At 30 March 2025
Net book value
At 30 March 2025
At 30 March 2024
9
Debtors
Trade debtors
Other debtors
Prepayments
10
Creditors: amounts falling due within one year
Trade creditors
Accruals
Other creditors
Other taxation and social security		 Home
Fixtures
And
fittings		 Office
Fixtures
and
Fittings		 Total

£
£		 £
10,878
10,878
10,878
-
10,878
-
-		 16,134
16,134
12,291
576
12,867
3,267
3,843
2025
£
5,794
1,600
959
8,353
2025
£
1,658
17,622
9,786
58,044
87,110		 27,012
27,012
23,169
576
23,745
3,267
3,843
2024
£
20,205
1,600
1,090
22,895
2024
£
3,866
24,006
9,384
55,363
92,619

17

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

11 Commitments under operating leases

At 30 March 2025, the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Operating leases which expire:
Within 1 year
Between 2 and 5 years
12
Restricted funds		 At 1 April
2024
£
197,684		 Income
£
3,222,139		 2025
£
971
2,184
3,155
Expenditure
£
(3,146,183)		 2024
£
970
3,155
4,125
At 30 March
2025
£
273,640

All the funds of the charity are restricted.

The key funds identified above are made up out of the 28 projects supported up to October 2024 and the 27 projects supported thereon by Wigan Link.

Each project has its own stand-alone funding, which contributes to the total figure listed in income.

13 Control

The company was under the control of its trustees who controlled the charitable company by virtue of limitation by guarantee throughout the whole of the year and the previous year.

14 Pensions

At the year end, the company had outstanding pension contributions of £9,786 (2024: £9,384). The company has made the following payments to defined contribution pension schemes, the assets of which are held in independently administered funds. The pension cost charge represents the total contributions payable to the funds.


contributions payable to the funds.
2025 2024
£ £
Contributions payable by the company for the year 44,194 41,423

18

Wigan Link

Notes to the Financial Statements

For the year ended 30 March 2025

15
Reconciliation of net expenditure to net cash flow from operating activities
2025
£
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
75,956
Adjustments for:
Interest receivable
(5,484)
Depreciation of tangible fixed assets
576
Operating cash flows before movements in working capital
71,048
Decrease/(increase) in trade and other debtors
14,542
(Decrease)/increase in trade and other creditors
(5,509)
80,081
16
Analysis of changed in net funds
At 1 April
2024
Cash
flows
£
£
Cash
263,565
85,565		 2024
£
(68,873)
(4,456)
677
(72,652)
(5,729)
13,529
(64,852)
At 30 March
2025
£
349,130

19