OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator. This document is also available as Markdown.

← Involve Northwest

2025-03-31-accounts

Registered number: 03212268

Charity number: 1056777

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

INVOLVE NORTHWEST

(A company limited by guarantee)

CONTENTS

Page
Reference and administrative details of the charity, its trustees and advisers 1
Trustees' report 2 – 10
Independent auditor's report 11 – 14
Statement of financial activities 15
Balance sheet 16
Statement of cash flows 17
Notes to the financial statements 18 - 34

INVOLVE NORTHWEST

(A company limited by guarantee)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025

Trustees

D Cheyne G Doran A Barr M O’Connor (resigned 26 November 2024) D Black A Wright K Beaumont- Jones (appointed 1 April 2025) N Young- Calvert (appointed 1 April 2025)

Company registered number

03212268

Charity registered number

1056777

Registered office

334 New Chester Road, Birkenhead, Wirral, CH42 1LE

Company secretary

L Robinson

Chief executive officer

L Robinson (acting until 31 May 2025)

Senior management team

L Robinson, Managing Director, from 1 June 2025 V Olsen, Strategic Director, from 1 June 2025 (resigned 18 November 2025)

Independent auditor

Crowe U.K. LLP 3rd Floor St George’s House 56 Peter Steet Manchester M2 3NQ

Bankers

Barclays Bank PLC, 2 Bebington Road, Birkenhead, CH42 6PU CCLA Investment Management, 1 Angel Lane, London EC4R 3AB CAF Financial Solutions Limited, 25 Kings Hill Avenue, Kings Hill, West Malling Kent EC4R 3AB

Solicitors

Various

Page | 1

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

The trustees are pleased to present their annual directors’ report together with the financial statements of the charity for the year ending 31 March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

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) (revised 1 January 2019).

Chair’s report

As Chair of the Board, for Involve Northwest, it is my pleasure to present the Annual Report together with the financial statements for the year ending 31 March 2025. This year has been one of organisational stabilisation and evolution of the business operating model, to meet the anticipated challenges moving forward.

Overall, the charity continues to provide excellent services across all our commissioned services, supporting our communities.

The charity continues to grow and strengthen as it solidifies its foundations and evolves its structure and operating model. These are not semantic changes, but rather essential ones to ensure the organisation's longterm health and prosperity as it adapts to the new and emerging political and financial challenges the charity sector faces.

Our priority continues to be to "make a difference in the lives of the communities we serve”. To achieve this, we have reflected on how best to achieve this goal, both short- and long-term, and on how to avoid becoming complacent in celebrating our successes.

In doing so, we have had to, and continue to, explore opportunities to enhance our service delivery whilst not shying away from making tough decisions that benefit the organisation and the people we support.

This year, we have seen Lighthouse Centre Wirral re-incorporated into the organisation and explored different business models and senior management structures to future-proof the organisation for the challenges ahead.

Throughout all our considerations, the Board of Trustees is committed to identifying what’s best for the organisation in terms of sustainability, effectiveness, and the delivery of community-led commissioned projects. We are committed to continuing to evolve the organisation, build on solid foundations, and aspire to a sustainable, diverse funding platform that supports an efficient operating model and enables the continued delivery of first-class services.

I feel that special mention must go to the interim CEO for her support to the board and me over the last 12 months. Her leadership and personal sacrifice have helped to ensure the organisation continues to move forward with passion and professionalism in support of the people of Wirral

A Barr , Chair 28[th] January 2026

Page | 2

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Our purposes and activities

The Memorandum and Articles of Association were revised and updated during the year. The purposes of the charity:

The Trustees have currently decided to support the delivery of quality of life interventions for people, families and communities. The vision for the organisation has always been “people” since its inception in 1991. The driver for the delivery of the services is about knowing what our clients’ needs are by the services and projects delivered and then looking strategically at how to gain the funds to support each service area with a funding stream that can sustain longevity in delivery.

Involve's clients and passionate staff team help support the growth and development of the organisation for the future. The majority of staff are recruited from the Wirral population and they bring a wealth of experience, qualifications, life resources and the passion to want to make a difference in whatever part of the charity they work within.

The 7 key service areas are:

In shaping our objectives for the year and planning our activities, the trustees have considered the Charity Commission’s guidance on public benefit, including the guidance ‘public benefit: running a charity (PB2)’. All services delivered by Involve Northwest are free of charge as we are able to secure grant funding to deliver the key strands and often are able to provide further wrap around support packages.

The strategies employed to achieve the charity’s aims and objectives are to:

Page | 3

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Our purposes and activities (continued)

Putting these strategies into action we have supported annually over 10,700 vulnerable people.

Our services we describe as supporting quality of life improvements.

Reachout

The Reachout service has been delivered by Involve Northwest for the past 19 years and has significantly grown in delivery and reach. The main aim of the service is to support people who are long-term unemployed and inactive to help them find sustainable employment. The service is also delivered across Wirral via local community work clubs, community awareness stands, a specialised camper van and hub-based community venues. Reachout also provides a discretionary fund to help tackle the pre-employment barriers that individuals and families face whilst looking for work, this fund helps support with issues such as appropriate clothing for interviews, pre-employment training and travel costs to enable clients to succeed in their employment.

An employer engagement officer supports the service and works to find local employers to ensure that ReachOut is the first place they recruit from with our bank of participants looking for work.

Community Connector s

The Connect Us project has been supporting Wirral residents to find their place back in the community since it’s inception in February 2017. The most recent community connector’s contract, which came to an end in January 2025, has been replaced with a new contract, after successful tender process, that runs until January 2029.

The main aim of the project is to identify and support isolated individuals with breaking down social barriers to reengage with their communities. This is predominantly achieved via a door knocking service, as well as regularly attending local community groups to provide a drop-in service. The project also helps small voluntary groups with a Sparks Fund, to help them to continue to deliver the vital resources in the community such as:

The Wirral InfoBank website, (WIB) which is hosted by Wirral Council, has been developed in line with Connect Us, and continues to be supported through this project. Wirral InfoBank is a data warehouse of over 4,000 services, providing Wirral residents with up to date access to local services and information.

Benefits service

The benefits service at Involve Northwest is one of our longest standing services and was in fact how the organisation started in 1991! The project has gone on to support many thousands of people across Wirral, receiving financial support from various funders throughout the years. Most recently, Citizens Advice have funded the service until March 2027. The main aim of the service is to assist people with a health-related condition or disability to either apply for benefit support, sustain benefit support or make a challenge if that financial support has been removed. The service also offers representation at tribunal level if needed.

Domestic Abuse

September 2020 saw the implementation of The Lighthouse Centre, a new domestic abuse hub supporting women and children. The Centre operates 5 days a week, offering a safe place for women and children that are or have experienced domestic abuse. The centre is now funded until March 2026 by a grant from the National Lottery, securing 2 Domestic Abuse Advocates, with a future aim to add services to the Lighthouse Centre that complement the delivery of current operations. The rest of the team is comprised of two Children and Family Domestic Abuse Practitioners, as well as 2 Domestic Abuse Advocates. During the year a strategic decision was taken to retain the Centre within Involve Northwest, rather than through a separate charity, winding up The Lighthouse Centre Wirral as a separate entity.

Page | 4

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Our purposes and activities (continued)

Debt / Money Management

The aim of this project is to help individuals in financial crisis tackle their debts, advocate on their behalf with the lenders and also support individuals and families with bespoke money management plans moving forward. Employing one IMA qualified Money Advisor that has supported 167 clients with money advice and management this year alone.

Mental Health

This project specifically works with individuals who have presented at their GP with anxiety and depression and who are awaiting intensive therapy. The project can intervene at pre- and post-therapy stage to tackle the socio economic / practical issues to help alleviate the overall mental health pressures and reduce down NHS waiting lists.

Community Hub

The Community Hub service, run from the Community Village premises, offers a Warm Hub provision open to community groups to hold activities and information sessions. It provides food parcels and seasonal lifestyle support packages to those most in need, funded by Winter/Summer Support Funds through Households Support Funds distributed through Wirral Council. This service is mainly delivered in partnership with the Connect Us project to support Wirral residents in engaging with their communities and ensuring the wellbeing of local people.

Wellbeing Hub

The Wellbeing Hub service, functioning under the umbrella of the Community Hub, was a holistic service to support clients of our other projects with their wellbeing needs, including reiki, hairdressing and barbering, and hypnotherapy. This service was funded through community donation investments, however due to loss of funding streams, this service has been discontinued as of March 2025.

Our volunteers

The charity is very involved within the community and supports those wanting to give back through voluntary help.

The main area that volunteers are involved is through the domestic abuse service via peer mentoring. This crucial part of the organisation delivers coffee mornings supporting and helping sufferers of domestic abuse.

Achievements and performance

Involve has achieved the following during the year:

Page | 5

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Achievements and performance (continued)

Fundraising

The charity had no fundraising activities requiring disclosure under S162A of the Charities Act 2011.

Financial review

The results for the year and the charity's financial position at the end of the year are shown in the attached financial statements.

Incoming resources in the year were £2,799,151 (2024: £2,862,502) of which £2,686,174 (2024: £2,744,945) related to project restricted activities. The main funder for Involve Northwest is Wirral Council, who provided £993,748 (2024: £936,288) in respect of Wirral Worklessness Support (known as “Reachout”) and £997,498 (2024: £1,246,319) for the Community Connectors project in addition to funding for the Lighthouse and some other projects.

Resources expended were £2,891,730 (2024: £2,994,008). £2,610,897 (2024: £2,738,852) related to restricted activities. Total outgoing resources exceeded incoming resources by £92,579 (2024: expenditure exceeded income by £131,506). This is because of planned use of underspends from previous years in the continued delivery of services.

Our pricing policy

Our pricing policy reflects our strategy of enabling all within our community, whatever their means, to take part in our activities, thus everything delivered is free.

Investment Policy

The Charity does not have funds to invest for the long term at this stage, but it does hold bank deposits that are held for contingencies, to underwrite core costs in the event that major contract is not renewed or to cover redundancy costs in a similar situation.

The trustees therefore deposit any funds that are not needed in the short term for operational needs with a variety of interest bearing deposit holders, to spread the risk of the holdings and to ensure that the funds are accessible as and when needed for operational purposes.

During the year the charity operated a deposit account with CCLA Investment Management Limited that is instantly accessible and bears a competitive variable interest rate. In addition, through CAF Financial Solutions Lts, Involve Northwest access an investment platform with Flagstone Investment Management. This enables us to access a range of term bank deposits through that platform for periods of up to 18 months, while spreading the risk by holding an amount that is covered by the FCA deposit protection scheme with each deposit taker.

Page | 6

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Financial review (continued)

Reserves policy

Reserves are primarily needed to ensure that the core and support costs of the charity can be met should a significant contract be ended. The trustees’ policy is to ensure that sufficient free reserves are held to cover up to twelve months of core and support costs in order to cover such costs should major contracts be terminated and to give time for alternative funding to be obtained or for a reorganisation of the charity. In addition, the trustees have designated sufficient reserves to cover the unfunded redundancy liability to which it would be exposed should its contracts be terminated. Finally, the trustees have designated an amount equal to the net book value of the building and improvements to a designated buildings reserve, as these funds are not readily realisable.

At 31 March 2025, twelve months core costs are estimated to be around £470,000 and free unrestricted reserves amounted to £514,769 (2024: £371,969). In addition, the designated redundancy reserve totals £141,090 (2024: £157,135) and the designated Fixed Asset Fund totals £206,136 (2024: £242,493). Total unrestricted funds amounted to £861,995 (2024: £771,597).

Going Concern

The trustees have considered the financial position of the charity, the levels of free reserves and financial forecasts for 2025-26 and, as a consequence, the trustees are satisfied that the charity is well placed to manage its financial risks successfully.

The charity is funded to a significant extent by short term contracts that are subject to periodic re-tender or extension. The main risks that the charity faces would be the impact on recovery of core costs should certain key contracts not be renewed and the redundancy costs that might arise in the event that happens.

A significant part of the income of the charity is provided through its Reachout contract which ends on 31[st] March 2026. A new government contract will be put out to tender, however due to the significant differences in delivery/ roles it is likely that TUPE will not apply. The trustees have considered the ability of the charity to continue as a going concern, as the contract will end March 2026.

The trustees have reviewed the projected reserves position in March 2026 and consider that it would be sufficient to continue to fund the core support and management costs of the charity for a period of at least twelve months were the contract not to be renewed after that date. This would provide time and resources to seek alternative income sources or to arrange an orderly restructure of the charity.

The trustees have also designated sufficient funds in a redundancy reserve to cover the maximum estimated redundancy costs should all its contracts not be renewed and the relevant staff team made redundant at that point

Plans for future periods

The objectives for development over the next year include:

Page | 7

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Directors and trustees

The directors of the charitable company (the charity) are its trustees for the purpose of charity law. The trustees and officers serving during the year and since the year end were as follows:

Chair

A Barr.

Elected trustees:

D Cheyne G Doran A Barr M O’Connor (resigned 26 November 2024) D Black A Wright K Beaumont- Jones (appointed 1 April 2025) N Young- Calvert (appointed 1 April 2025)

Structure, Governance and Management

Governing Documen t

Involve Northwest is a company limited by guarantee, originally incorporated on 14 June 1996, and is governed by its Memorandum of Association, as updated on 5 February 2025, and its Articles of Association, as updated on 11 December 2024. It is registered as a charity with the Charity Commission.

Appointment of trustees

As set out in the Articles of Association the charity appoints trustees through a recruitment process to join the board. The board will always have a quorum for voting processes as set out in the articles. The board also retain the right to co-opt board members with specialist skills if needed by the charity.

Trustee induction and training

A new induction regime is being worked upon by the Board and the Executive. This will be put in place in 2026. In the meantime, the Board holds annually a combined AGM and away day to cover the following points relevant to the appointment and education of trustees:

Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role. Trustees are also encouraged to attend key events throughout the year to interact with employees and gain a deeper understanding of INW’s services.

Organisation

The board of trustees, which must have at least three members, administers the charity. There is no maximum number of trustees unless determined by ordinary resolution. The board normally meets quarterly, with an annual away day. A Managing Director is appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Managing Director has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance, employment and strategic development.

Page | 8

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Related parties and co-operation with other organisations

None of our trustees receive remuneration or other benefit from their work with the charity. Any connection between a trustee or senior manager of the charity must be disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current year no such related party transactions were reported.

Pay policy for senior staff

The directors consider the board of directors, who are the charity trustees, and the senior management team comprise the key management personnel of the charity in charge of directing and controlling, running and operating the charity on a day-to-day basis. All directors give their time freely and no director received remuneration in the year.

The pay of the senior staff is reviewed annually and normally increased in accordance with average earnings. In view of the nature of the charity, the directors benchmark against pay levels in other provincial charities of a similar size run on a voluntary basis.

Risk management

The trustees have a risk management strategy which comprises:

This work has identified that financial sustainability is the major financial risk for the charity. A key element in the management of financial risk is a regular review at each board meeting which is discussed with the trustees.

The charity commissioned an updated Business Continuity Plan with support from our insurers during the year.

Attention has also been focussed on non-financial risks arising from fire, health and safety such as lone working. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff working in these operational areas.

Trustees’ responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

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

Page | 9

INVOLVE NORTHWEST

(A company limited by guarantee)

TRUSTEES REPORT FOR THE YEAR ENDED 31 MARCH 2025

Trustees’ responsibilities in relation to the financial statements (continued)

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity 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 charity and the group and hence 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.

Statement as to disclosure to our auditors

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

Small Company Provisions

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

By order of the board of trustees

A Barr Chair & Trustee

28[th] January 2026

Page | 10

Independent Auditor’s Report to the Members of Involve Northwest

Opinion

We have audited the financial statements of Involve Northwest for the year ended 31 March 2025 which comprise the Statement of Financial Activities, Balance Sheet, Cash Flow Statement and notes to the financial statements, including 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 Auditor’s 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

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 significant 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.

Other information

The trustees are responsible for the other information contained within the annual report. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report 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.

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.

Page | 11

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In 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 directors’ report included within the trustees’ 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 trustees’ responsibilities statement set out on page 9, 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.

Auditor’s 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 an auditor’s report 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.

Details of the extent to which the audit was considered capable of detecting irregularities, including fraud and non-compliance with laws and regulations are set out below. 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 auditor’s report.

Page | 12

Extent to which the audit was considered capable of detecting irregularities, including fraud Irregularities, including fraud, are instances of non-compliance with laws and regulations. We identified and assessed the risks of material misstatement of the financial statements from irregularities, whether due to fraud or error, and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements, including financial reporting legislation and the Charities SORP (FRS 102), and tax regulations. We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be necessary to the charitable company’s ability to operate or to avoid a material penalty. Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any.

We also considered the opportunities and incentives that may exist within the charitable company for fraud.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be the override of controls by management and the timing of recognition of income.

Audit procedures performed by the engagement team included:

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Page | 13

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.

Vicky Szulist Senior Statutory Auditor For and on behalf of Crowe U.K. LLP Statutory Auditor 3[rd] Floor St George’s House 56 Peter Steet Manchester M2 3NQ

Date: 30 January 2026

Page | 14

INVOLVE NORTHWEST

(A company limited by guarantee)

STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
funds
Note
2025
£
Income from:
Donations and legacies
2
4,476
Charitable activities
3
2,624
Investments
4
105,877
Total income
112,977

Expenditure:
Charitable activities
7
280,833
Net income
(167,856)
Transfer between funds
258,254
Net income/expenditure after transfers
90,398
Total funds brought forward
771,597
Total funds carried forward
861,995		 Restricted
funds
2025
£
12,434
2,673,740
-
2,686,174
2,610,897
75,277
(258,254)
(182,977)
597,429
414,452		 Total
funds
2025
£
16,910
2,676,364
105,877
Total
funds
2024
£
24,345
2,724,155
114,002
2,862,502
2,994,008
2,799,151
2,891,730
(92,579)
-		 (131,506)
-
(131,506)
1,500,532
1,369,026
(92,579)
1,369,026
1,276,447

The notes on pages 18 to 34 form part of these financial statements.

Page | 15

INVOLVE NORTHWEST

(A company limited by guarantee) REGISTERED NUMBER: 03212268

BALANCE SHEET AS AT 31 MARCH 2025

2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 10 206,136 242,493
Current assets
Debtors 11 128,229 161,891
Cash at bank and in hand 1,199,135 1,199,135 1,231,832
1,327,364 1,327,364 1,393,723 1,393,723
Creditors:amounts falling due within one
year 12 257,053 (267,190)
Net current assets 1,070,311 1,126,533 1,126,533
Net assets 1,276,447 1,369,026
Charity Funds
Restricted Funds 14 414,452 597,429
Unrestricted funds 14 861,995 771,597
Total funds 1,276,447 1,369,026 1,369,026

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf, by:

A Barr Chair & Trustee

28[th] January 2026

The notes on pages 18 to 34 form part of these financial statements

Page | 16

INVOLVE NORTHWEST

(A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025


Note
Cash flows from operating activities
Net cash generated by/ (used in) operating activities
16
Investing activities:
Purchase of tangible fixed assets
Cash flows from investing activities:
Rental and interest income
Net cash (used by) / provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
17
2025
£
(138,574)		 2024
£
(366,507)

(4,381)
114,002
109,621

(256,886)
1,488,718
1,231,832




-
105,877

105,877

(32,697)
1,231,832


1,199,135

The notes on pages 18 to 34 form part of these financial statements.

Page | 17

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1. Accounting Policies

1.1 Basis of preparation of financial statements

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) (effective 1 January 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006. Involve Northwest 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.

1.2 Company status

The charitable company is a private company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company. The registered office is listed on the reference and administrative details page. The entity is registered at both Companies House (reg no: 03212268) and the Charity Commission (reg no: 1056777) in England and Wales.

1.3 Going concern

The trustees have considered the financial position of the charity, the levels of free reserves and financial forecasts for 2025-26 and, as a consequence, the trustees are satisfied that the charity is well placed to manage its financial risks successfully.

The charity is funded to a significant extent by short term contracts that are subject to periodic retender or extension. The main risks that the charity faces would be the impact on recovery of core costs should certain key contracts not be renewed and the redundancy costs that might arise in the event that happens.

A significant part of the income of the charity is provided through its Reachout contract which ends on 31[st] March 2026. A new government contract will be put out to tender, however due to the significant differences in delivery/ roles it is likely that TUPE will not apply. The trustees have considered the ability of the charity to continue as a going concern, as the contract will end March 2026.

The trustees have reviewed the projected reserves position in March 2026 and consider that it would be sufficient to continue to fund the core support and management costs of the charity for a period of at least twelve months were the contract not to be renewed after that date. This would provide time and resources to seek alternative income sources or to arrange an orderly restructure of the charity.

The trustees have also designated sufficient funds in a redundancy reserve to cover the maximum estimated redundancy costs should all its contracts not be renewed and the relevant staff team made redundant at that point

Page | 18

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1.4 Income

All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.

On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

1.6 Tangible fixed assets and depreciation

All assets costing more than £1,500 are capitalised.

A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.

Page | 19

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1.6 Tangible fixed assets and depreciation (continued)

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

Freehold property - 5% straight line Fixtures and fittings - 25% straight line Office equipment - 25% straight line Property improvements - 20% straight line

1.7 Interest receivable

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

1.8 Debtors

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

1.9 Cash at Bank and in hand

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.

1.11 Financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.12 Pensions

The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year.

Page | 20

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1.13 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.

1.14 Critical accounting Judgements and key sources of estimation uncertainty

In the application of the accounting policies, trustees are required to make judgement, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and assumptions are reviewed on an ongoing basis and revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affected current and future periods.

The estimation of expected useful life of fixed assets and the resultant depreciation provision are a matter where judgement is applied and details of this are given in note 1.6 of the Accounting Policies.

The potential redundancy liability should current contracts not be renewed is also a matter of estimation. The maximum potential liability has been calculated based the projected statutory redundancy cost should all staff whose redundancy cost is not specifically provided for in the contract, be made redundant at the end of the term of the contract on which they are employed, taking into account their projected age and length of service at that date. The resultant maximum potential liability is provided for in a designated fund in note 14 to the accounts.

Judgement is also exercised in the financial forecasts that have been used to calculate the reserves policy and assess the going concern of the charity in the event that a significant contract is not renewed at the end of its term. These judgements are based on the known contractual position and assessment of staff and other costs required to deliver them, together with an assessment of appropriate support costs.

Page | 21

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

2. Income from donations and legacies

Unrestricted
funds
2025
£
Donations
4,476
Unrestricted
funds
2024
£
Donations
2,233		 Restricted
funds
2025
£
12,434
Restricted
funds
2024
£
22,112		 Total
funds
2025
£
16,910

Total
funds
2024
£
24,345

3. Income from charitable activities

Reachout
Advice centre
Domestic abuse advice service
Community connectors
Other community services
Clear Minds
Reachout
Advice centre
Domestic abuse advice service
Community connectors
Other community services
Clear Minds		 Unrestricted
funds
2025
£
-
-
-
-
2,624
-
2,624
Unrestricted
funds
2024
£
-
-
-
-
1,322
-
1,322		 Restricted
funds
2025
£
1,108,749
136,728
284,585
999,898
37,152
106,628
2,673,740
Restricted
funds
2024
£
1,139,901
168,222
281,282
978,552
48,248
106,628
2,722,833		 Total
funds
2025
£
1,108,749
136,728
284,585
999,898
39,776
106,628
2,676,364
Total
funds
2024
£
1,139,901
168,222
281,282
978,552
49,570
106,628
2,724,155

Page | 22

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. Investment income

Unrestricted
funds
2025
£
Rental income
58,229
Investment income
47,648
105,877
Unrestricted
funds
2024
£
Rental income
66,379
Investment income
47,623
114,002		 Total
funds
2025
£
58,229
47,648
105,877
Total
funds
2024
£
66,379
47,623
114,002

5. Direct costs

Partner payments
Office costs
Premises costs
Other costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Reachout
2025
£
273,825
43,177
27,702
4,580
3,876
-
600,335
58,428
11,742
5,664
 Reachout
2025
£
273,825
43,177
27,702
4,580
3,876
-
600,335
58,428
11,742
5,664









Advice
centre
2025
£
-
6,158
1,761
55
111
-
125,778
10,341
2,448
-
 Domestic
abuse
advice
service

2025
£

7,961

15,221

14,148

8,991

413

-

192,510

16,908

4,093

-		 Domestic
abuse
advice
service

2025
£

7,961

15,221

14,148

8,991

413

-

192,510

16,908

4,093

-


Community
connectors

2025
£

-

69,872

3,407

21,390

15,174

-

761,150

67,503

15,151

-


953,647
1,029,329 146,652 260,245

Page | 23

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Direct costs (continued)

Partner payments
Office costs
Premises costs
Other costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation
Partner payments
Office costs
Premises costs
Other costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Other community
services
2025
£
-
3,759
182
1,056
181
-
84,827
7,264
1,506
-
98,775
Reachout
Advice
centre
2024
£
2024
£
289,268
0
34,561
8,093
29,760
1,778
17,121
0
3,413
2,187
0
0
631,488
119,170
57,119
9,983
12,930
2,426
11,334
0
1,086,994
143,637		 Clear Minds
2025
£
-
2,399
7
44,495
217
-
69,722
4,628
781
-
122,249
Domestic
abuse
advice
service

2024
£
5,970
25,836
1,703
8,972
637
0
199,406
15,997
3,653
0
262,174		 Total
2025
£
281,786
140,586
47,207
80,567
19,972
-
1,834,322
165,072
35,721
5,664
2,610,897
Community
connectors
2024
£
0
71,678
885
18,525
1,329
0
872,652
73,110
14,196
0
1,052,375




1,086,994

Page | 24

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

5. Direct costs (continued)

Other
Partner payments
Office costs
Premises costs
Other costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 community
services
2024
£
Clear Minds
2024
£
0
0
5,562
4,271
292
266
1,176
39,876
61
48
0
0
105,477
22,334
6,948
4,851
1,897
613
0
0
121,413
72,259		 Total
2024
£
295,238
150,001
34,684
85,670
7,675
0
1,950,527
168,008
35,715
11,334
2,738,852

6. Support costs

. Support costs
Premises and office cost
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Reachout
2025
£
61,649
6,964
6,911
26,443
1,437
324
12,728

116,456		 Advice
centre
2025
£
7,603
859
852
3,261
177
40
1,570






Domestic
abuse
advice
service
2025
£
15,823
1,788
1,774
6,787
369
83
3,267

29,891		 Community
connectors
2025
£
55,597
6,281
6,232
23,847
1,296
292
11,478

105,023
14,361

Page | 25

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Support costs (continued)

Premises and office costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Other
community
services
2025
£
2,066
233
232
886
48
11
426

3,902		 Clear Minds
2025
£
5,929
670
665
2,543
138
31
1224

11,200		 Total
2025
£
148,667
16,795
16,665
63,768
3,465
781
30,693

280,833
Premises and office costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Reachout
2024
£
62,942
7,628
5,439
17,508
747
258
12,925		 Advice
centre
2024
£
9,288
1,126
803
2,584
110
38
1,908

Domestic
abuse advice
service


2024
£
15,532
1,882
1,342
4,320
184
64
3,190

26,514

Domestic
abuse advice
service


2024
£
15,532
1,882
1,342
4,320
184
64
3,190

26,514		 Community
connectors
2024
£
53,691
6,507
4,639
14,934
637
220
11,025
91,653
107,447 15,857 26,514

Page | 26

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. Support costs (continued)

Premises and office costs
Legal and professional
Audit fees
Wages and salaries
National insurance
Pension cost
Depreciation		 Other
community
services
2024
£
2,129
258
184
592
25
9
437
3,634		 Clear Minds
2024
£
5,888
714
509
1,637
70
24
1,209

10,051		 Total
2024
£
149,470
18,115
12,916
41,575
1,773
613
30,694
255,156

Governance Costs

Included in direct and support costs are the following governance costs:

Auditors’ remuneration
Auditors’ other services
Legal and Professional costs
Staff costs
Total
. Analysis of Expenditure by expenditure type
Reachout
Advice centre
Domestic abuse advice service
Community connectors
Other community services
Clear Minds
Reachout
Advice centre
Domestic abuse advice service
Community connectors
Other community services
Clear Minds		 2025
2024
£
£
13,665
3,000
12,915
16,795
18,115
5000
5,000
38,460
36,030
Staff costs Depreciation Other costs
Total
2025
£
2025
£
2025
£
2025
£
698,710
18,392
428,683
1,145,785
142,044
1,570
17,399
161,013
220,751
3,267
66,118
290,136
869,240
11,478
177,952
1,058,670
76,076
426
49,649
126,151
96,309
1,224
12,442
109,975
2,103,130
36,357
752,243
2,891,730
Staff costs
Depreciation Other costs
Total
2024
£
2024
£
2024
£
2024
£
720,050
24,260
450,132 1,194,442
134,312
1,907
23,275
159,494
223,624
3,190
61,874
288,688
975,749
11,025
157,254 1,144,028
28,424
437
47,032
75,893
116,054
1,209
14,200
131,463
2,198,213
42,028
753,767
2,994,008
Page

7. Analysis of Expenditure by expenditure type

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. Auditors' remuneration

The Auditor's remuneration amounts to an Audit fee of £13,665 (2024 - £12,915), and non-audit services of £1,560 (2024 - £Nil).

9. Staff costs and related party transactions

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2025
£
1,898,090
168,539
36,501
2,103,130		 2024
£
1,992,103
169,781
36,329
2,198,213

The average number of persons employed by the company during the year was as follows:


Charitable
Management
The number of higher paid employees was:

In the band £60,001 - £70,000		 2025
No.
73
2
75
2025
No.
1		 2024
No.
82
3
85
2024
No.
1

Key management personnel consist of those listed on the admin and reference page. Total remuneration for the year amounted to £107,467 (2024: £161,147). No trustees were remunerated during the period (2024: nil) and no trustees had expenses re-imbursed (2024: nil)

Involve Northwest purchase environmental consultancy services as and when required from DPC Consultants Ltd, which is a business controlled by the son of a Trustee, Ms M O’Connor (resigned 26.11.24). Services to a value of £6,000 (2024- £588) were purchased during the year. There was no outstanding balance due to DPC Consultants Ltd at the year end.

Involve Northwest has purchased IT equipment and support from Vigo IT Solutions Ltd for several years. During the year to 31 March 2022, Ms M O’Connor, a member of the senior management of that company, became a trustee of Involve Northwest. Ms M O’Connor has since resigned as a trustee on 26 November 2024. Involve Northwest continues to purchase IT support, services and equipment from Vigo IT, to a value of £63,337 (2024 - £80,722) during the year. There was no outstanding balance due to Vigo IT Solutions Ltd at 31 March 2025. Ms O’Connor is not involved in the contractual arrangements relating to these services or in the delivery of these services.

Mr A Barr is a trustee of Involve Northwest. His wife is employed by the charity. She was recruited prior to Mr Barr’s appointment, and she is employed under standard terms of employment of the company. Mr Barr is not involved in her remuneration or management.

Page | 28

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

10. Tangible fixed assets

Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
At 31 March 2025
At 31 March 2024
11.
Debtors
Trade debtors
Prepayments and accrued income		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Freehold
property
Property
improvements
and vehicles
£
£
350,000
104,162
-
-

350,000
104,162
140,000
71,669
17,500
18,857

157,500
90,526
192,500
13,636
210,000
32,493
2025

£
90,253
37,976
128,229		 Total
£
454,162
-
454,162
211,669
36,357
248,026
206,136
242,493
2024
£
84,113
77,778
161,891
-
350,000
140,000
17,500

104,162
71,669
18,857

157,500
90,526
192,500 13,636

210,000
32,493
2025
£
90,253
37,976
128,229
128,229

Page | 29

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. Creditors: Amounts falling due within one year

Trade creditors
Other taxation and social security
Other creditors
Accruals and deferred income
Deferred income
Deferred income at 1 April 2024
Resources deferred during the year
Amounts released from previous years
Deferred income at 31 March 2025		 2025
£
46,176
35,014
15,395
160,468		 2024
£
51,234
38,716
10,090
167,150
257,053 267,190
2025
£
40,681
33,334
(40,681)
33,334
2024
£
189,107
40,681
(189,107)
40,681

Deferred income relates to rents and grant income provided in advance which relate to the 2025-26 financial year.

13. Financial instruments

Financial instruments
Financial assets measured at amortised cost
Financial liabilities measured at amortised cost		 2025
£
1,289,388		 2024
£
1,325,741
188,967
187,793

Financial assets measured at amortised cost comprise trade debtors and cash.

Financial liabilities measured at amortised cost comprise trade creditors, other creditors and accruals.

Page | 30

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds

Statement of funds - current year

Designated funds
Fixed Asset Fund
Redundancy costs
General funds
General Funds
Total Unrestricted funds
Restricted funds
Reach Out
Advice Services
Domestic Abuse Advice Services
Community Connectors
Other Community Activities
Clear Minds
Total funds		 Balance at 1
April 2024
£
242,493
157,135
371,969
771,597
353
34,559
75,025
444,379
18,743
24,370		 Balance at 1
April 2024
£
242,493
157,135
371,969
771,597
353
34,559
75,025
444,379
18,743
24,370		 Income
£



112,977

112,977

1,108,749

136,728

289,912

999,898

44,259

106,628

2,686,174

2,799,151		 Expenditure
£
280,833
280,833
1,029,329
146,652
260,245
953,647
122,249
98,775		 Expenditure
£
280,833
280,833
1,029,329
146,652
260,245
953,647
122,249
98,775





Transfers
£
(36,357)
(16,045)
310,656
258,254
(78,917)
(4,451)
(32,807)
(195,411)
62,932
(9,600)








Balance at
31 March
2025
£
206,136
141,090
514,769
861,995
856
20,184
71,885
295,219
3,685
22,623
414,452
1,276,447
771,597
353
34,559
75,025
444,379
18,743
24,370
597,429
1,369,026		 2,610,897
2,891,730		 (258,254)
-

ReachOut - Employment partnership working with long-term unemployed individuals over the age of 30, including sustainability support for 6 months post returning to the labour market.

Advice Services - Advice and guidance service for people with health conditions up to and including tribunal representation.

Domestic Abuse Advice Services - The provision of a two-tiered programme to support families in relation to domestic abuse. 10 week programmes of support and interventions for mums and children and 1 to 1 support.

Community Connectors - The service engages the disengaged by setting up a network of new roles in the community to tackle the issue of social isolation and promote active inclusion which will improve and provide health benefits and lead to greater readiness for work.

Clear Minds – provides support to individuals with mental health needs

Other Community Activities - Provision of various community activities

Page | 31

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. Statement of funds (continued)

Designated Funds

The Fixed assets Fund represents the net book value of fixed assets held for use by the charity and so these funds are not readily realisable.

The Redundancy Fund represents the potential additional redundancy costs to the charity if none of the current contracts were renewed at the end of their term.

Transfers in the year represent costs allocated by the Trustees to allocate central property costs across the different restricted activities and to create the Fixed Asset fund. No further amounts were transferred to the redundancy fund in the year.

Statement of funds - prior year

Designated funds
Fixed Asset Fund
Redundancy costs
General funds
General Funds
Total Unrestricted funds
Restricted funds
Reach Out
Advice Services
Domestic Abuse Advice Services
Community Connectors
Other Community Activities
Clear Minds
Total funds		 Balance at 1
April 2023
£
280,140
128,164
269,597		 Balance at 1
April 2023
£
280,140
128,164
269,597		 Balance at 1
April 2023
£
280,140
128,164
269,597		 Income
£
-
-
117,557		 Expenditure
£
-
-
255,156
255,156
1,086,994
143,637
262,174
1,052,375
72,259
121,413
 Expenditure
£
-
-
255,156
255,156
1,086,994
143,637
262,174
1,052,375
72,259
121,413
 Transfers
£
(37,647)
28,971
239,971		 Balance at
31 March
2024
£
242,493
157,135
371,969
677,901 117,557 255,156 231,295
771,597

30,520
41,902
69,854
604,539
31,143
44,673
 1,139,901
168,222
291,780
978,555
59,859
106,628
 1,086,994
143,637
262,174
1,052,375
72,259
121,413
 (83,074)
(31,928)
(24,435)
(86,340)
-
(5,518)
353
34,559
75,025
444,379
18,743
24,370
822,631 2,744,945 2,738,852 (231,295) 597,429
1,500,532 2,862,502 2,994,008
-		 1,369,026

Page | 32

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
Restricted
funds
2025
£
2025
£
Tangible fixed assets
206,136
-
Current assets
655,859
671,505
Creditors due within one year
-
(257,053)


861,995
414,452
Analysis of net assets between funds - prior year
Unrestricted
funds
Restricted
funds
2024
£
2024
£
Tangible fixed assets
231,159
11,334
Current assets
540,438
853,285
Creditors due within one year
-
(267,190)

771,597
597,429
16.
Reconciliation of net movement in funds to net cash flow from operating activities
2025
£
Net income for the year (as per Statement of Financial Activities)
(92,579)
Adjustment for:
Depreciation charges
36,357
Rent and interest income
(58,229)
Decrease/(increase) in debtors
33,662
Increase in creditors
(10,137)
Net cash generated by/ (used in) operating activities
(138,574)		 Unrestricted
funds
2025
£
206,136
655,859
-
 Unrestricted
funds
2025
£
206,136
655,859
-
 Restricted
funds
2025
£
-
671,505
(257,053)


Total
funds
2025
£
206,136
1,327,364
(257,053)

1,276,447
Total
funds
2024
£

242,493

1,393,723

(267,190)
1,369,026
2024
£
(131,506)
42,028
(114,002)
(5,405)
(157,622)
861,995 414,452

Unrestricted
funds
2024
£
231,159
540,438
-
771,597

(366,507)

Page | 33

INVOLVE NORTHWEST

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. Analysis of cash and cash equivalents

Analysis of cash and cash equivalents

Cash in hand
Total		 2025
£
1,199,135		 2024
£
1,231,832
1,199,135 1,231,831

18. Pension commitments

The charity operates a defined contribution pension scheme which is a multi-employer scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension costs charge represents contributions payable by the charity to the fund and amounted to £36,501 (2024: £36,328). No amount was outstanding as at 31 March 2025 (2024: £nil).

19. Operating lease commitments

At 31 March 2025 the total of the Charity’s future minimum lease payments under non-cancellable operating leases was:

Amounts payable:
Within 1 year
Between 1 and 5 years
Total		 2025
£
7526
1,986
9512		 2024
£
4992
7735
12,727

20. Lighthouse Centre Wirral

On 30[th] June 2023, Involve Northwest formed a company limited by guarantee, The Lighthouse Centre Wirral (LCW), company number 14972772. It was registered as a charity on 2[nd] November 2023, charity number 1205553. This charity was set up to further develop the work of the Lighthouse Centre, which supports women and families who are suffering as a result of domestic abuse. Although Involve Northwest is the sole member of LCW and has a right to remove trustees in exceptional circumstances, LCW has an independent Board of Trustees and Involve Northwest does not have any right of access to its funds.

During the year a strategic decision was taken to retain the Centre within Involve Northwest, rather than through a separate charity, winding up The Lighthouse Centre Wirral as a separate entity.

Page | 34