# **Company Number: 03264870 Charity Number: 1058867**
LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE) Report and Financial Statements For the Year Ended 31 March 2025
## **LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
## CONTENTS
|CONTENTS|CONTENTS|
|---|---|
|_____________________________________________________________________________||
||**Page**|
|**Legal and administrative information**|**1**|
|**Report of the Management Committee**|**2 to 6**|
|**Independent examiner’s report to the Trustees**|**7**|
|**Statement of financial activities**|**8**|
|**Balance sheet**|**9**|
|**Notes to the financial statements**|**10 to 18**|
## **LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
LEGAL AND ADMINISTRATIVE INFORMATION
_____________________________________________________________________________
|**Trustees & Directors**||
|---|---|
||J Parle (Chair)|
||F Bolger|
||C Parle|
||F Atherton|
||M Jenkins|
||R Kumar|
|**Secretary**|F Bolger|
|**Charity Number**|1058867|
|**Company Number**|03264870|
|**Independent Examiner**|Julie Flintoff BA (Hons) FCA|
||Azets|
||Chartered Accountants|
||Floor 1 Capital House|
||8 Pittman Court|
||Pittman Way|
||Fulwood|
||Preston|
||PR2 9ZG|
|**Bankers**|National Westminster Bank Plc|
||28 Bank Street|
||Rawtenstall|
||Rossendale|
||Lancashire|
||BB4 8TS|
|**Solicitors**|Napthens|
||7 Winckley Square|
||Preston|
||Lancashire|
||PR1 3JD|
|**Registered Office**|45 Ashfield Crescent|
||Springhead|
||Oldham|
||Greater Manchester|
||OL4 4NX|
_____________________________________________________________________________
Page: 1
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
REPORT OF THE MANAGEMENT COMMITTEE
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
The Management Committee present their report and the financial statements of the company for the year ended 31 March 2025.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
The Legal and Administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the Memorandum and Articles of Association which were amended in 2012 and the Statement of Recommended Practice applicable to charities presenting their accounts in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006 and with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
## **Governing Document**
The company is a charitable company limited by guarantee without share capital, incorporated on the 17 October 1996 and registered as a charity on the 25 October 1996. Members of the charitable company guarantee to contribute an amount not exceeding £1 to the assets of the charitable company in the event of winding up. The Memorandum and Articles of Association establish the objects and powers of the charitable company.
## **Appointment of Management Committee**
Under those Articles, the directors and trustees form the Management Committee. Directors are subject to reappointment every three years. The directors can appoint additional directors, who would then be eligible for re-election at the next Annual General Meeting. Only members of the company are eligible to be appointed directors. Members of the Management Committee, who are directors for the purposes of company law and trustees for the purpose of charity law, who served during the year and up to date of this report are set out below.
## **Directors and Trustees**
J Parle (Director, Trustee & Chair) F Bolger (Director, Secretary & Trustee) C Parle (Director, Trustee & Treasurer) F Atherton (Director & Trustee) M Jenkins (Director & Trustee) R Kumar (Director & Trustee)
## **Induction and training of Management Committee**
New members of the Management Committee are provided with an induction pack which includes the latest Memorandum and Articles of Association, the last two years’ final accounts, the latest management accounts, previous minutes, and charity commission publications regarding the responsibilities as a trustee. The Chairman provides ongoing support.
## **Organisational and decision making**
The Management Committee is responsible for the overall management and control of the charity. All members volunteer their time freely and no remuneration was paid to them during the year. Whilst the committee establishes the general policies of the charity, the day-to-day management is entrusted to Pauline Coope, the Trust Manager. Pauline also oversees our team of peripatetic educators.
_____________________________________________________________________________
Page: 2
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
REPORT OF THE MANAGEMENT COMMITTEE (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **Risk Management**
The Management Committee have examined the major strategic, operational and financial risks which the company faces and confirm that systems have been established to enable regular reports to be produced in order that the necessary actions can be taken to lessen these risks .
The key risks identified, along with the relevant mitigating actions are:
- People – significant absence of staff and volunteers, particularly in small teams, affecting our ability to provide a quality service to customers. Mitigations include effective management and HR policies and support.
- Reputation – the charity must remain relevant and valuable to customers, who are principally schools. Mitigations include investment in a highly skilled education team, regular staff training, and review of delivery models.
- Finance – with schools facing growing pressures to manage rising costs, we risk being unable to sustain essential income to develop and deliver services. Our mitigations include a revised business model to diversify income via a range of products and workshops, and online resources and scheme of work.
## **Partners**
The company was established to advance the health education of children and young people. The charity has an independent partner who helps with this:
## **Coram Life Education**
This company is a national charity, which works with local operating groups in communities throughout much of the UK. Life Education Centre for Lancashire holds a licence from this charity to reproduce common education programmes.
## **OBJECTIVES AND ACTIVITIES**
## **Objective of the charity**
The charity’s goals are to deliver well-researched, evidence-based health education and life-skills development workshops, enabling access to online resources that engage and inspire children. It aims to promote responsible behaviour and positive decision-making regarding personal relationships and peer influence. Additionally, the charity supports schools in meeting their spiritual, moral, social and cultural obligations concerning health and drug education, staying safe online, and growing up.
The principal activities are to:
- Implement Coram Life Education’s programmes in the schools of the local communities;
- Train educators in delivery of the workshops for children, parents/carers and teachers;
- Offer support and guidance to schools and teachers and evaluation of our work;
- Demonstrate best practice to schools underpinned by professional research and recent methodology and programme content.
____________________________________________________________________________
Page: 3
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
REPORT OF THE MANAGEMENT COMMITTEE (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **PUBLIC BENEFIT STATEMENT**
In planning our activities for the year we keep in mind the Charity Commission’s guidance on public benefit at our trustee meetings. The charity trustees have complied with their duties to have due regard to the guidance on public benefit in exercising their powers or duties.
Our aims and objectives are focused on working towards the delivery of health and wellbeing education to children in the Lancashire & Cumbria areas. Our Vision is to help children make healthy choices through our work with schools, with parents, and engaging with the community.
## **ACHIEVEMENTS AND PERFORMANCE**
The Life Education Lancashire services are now geared to reach up to 50,000 children throughout Lancashire (including Blackpool and Blackburn with Darwen), Wigan and parts of Merseyside and, most recently, across Cumbria.
The committee is pleased to report that our team of six educators facilitate our workshops to primary school children throughout these areas, which are delivered on school premises.
Schools fund the majority of the cost of school visits with the balance being raised through donations, sponsorship and fundraising. The Management Committee recognise the need to increase the level of these sources of income and are driven on generating continued operational funding to complement the sound financial base from which our services are delivered.
We worked in 2024/2025 with 57,186 pupils in 408 school visits. Lancashire has 487 primary schools, and the Unitary Authorities of Blackburn with Darwen and Blackpool and Wigan have 56, 31 and 107 schools respectively. We also visit independent schools that request our services. Our area visits to schools in Sefton, Liverpool and Knowsley are beginning to grow and the licence for the Cumbrian schools is now assigned to our organisation which has approximately 285 schools in the county.
Our work is undertaken within an educational framework where each child’s health education, wellbeing education and personal skills development are seen as increasingly important and where every school can meet the demands of the national curriculum. Thanks to the knowledge and skills of our educators and the strength of the content of our workshops, developed by Coram Life Education, we continue to play a significant role in providing each child with the information, confidence and life skills which enable healthy choices to be made about the way in which they live their lives.
We continue to owe huge gratitude to our staff for their hard work across the counties who work with unfailing good humour with schools across a large geographic area helping our primary schools’ children to make healthy choices about their own lifestyles.
_____________________________________________________________________________
Page: 4
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
REPORT OF THE MANAGEMENT COMMITTEE (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **FINANCIAL REVIEW**
## **Results**
The net surplus to add to resources for the year amounted to £3,319 (2024: £3,740) as shown on page 8.
The amount of the total funds the charity holds at the end of the reporting period is £298,465 (2024: £295,146) Included in this total are restricted funds of £7,329 (2024: £13,840).
Rotary Clubs, the Soroptimist organisation and other charities and individuals make donations in support of our work. Their help is invaluable and very much appreciated.
Once again, we are grateful for the direct support given to primary schools by The Lloyd Trust, The Elizabeth & Richard Wilson Charitable Fund, The Galbraith Trust, Darwen Town Council, Clitheroe, Lytham and other Rotary clubs and service organisations who help with raising funds in their area which allows some schools with particularly challenging budgets to finance our visit.
The work of Life Education in Lancashire is generously supported by many individuals and groups. Donations and income from the volunteers’ fund-raising events continue to subsidise the charges to schools. Our supporters also maintain an invaluable connection with local communities, for which we are truly grateful.
## **Reserves Policy**
The management committee have established a policy whereby the unrestricted funds, not committed or invested in tangible fixed assets (‘the free reserves’), held by the charity are to be sufficient, in the event of a significant drop in funding to cover statutory obligations, after making allowances for income received and charges paid in advance, and for donations or other income which can be expected with reasonable certainty. This reserve is currently £75,000. At this time, the charity’s free reserves of £286,940 (Note 14) comfortably exceed this amount.
## **PLANS FOR THE FUTURE**
The charity plans to continue its activity in the forthcoming years and has in place satisfactory funding arrangements for those purposes. Our plans for the future include integrating our services more deeply into the schools that we visit, allowing us to interact more frequently throughout the school year. We aim to offer additional, equally-important workshops that engage children in learning about growing up, relationships, mental wellbeing, and internet safety. Our in-school workshops have now become the established method of delivery, enabling us to meet with children in their own classrooms or other suitable teaching space within their school.
Additional workshops are to be offered to all schools across our area, covering the increasing demand for mental wellbeing. Being able to offer schools different options in the content of our workshops has meant that we can meet the needs of schools more effectively. We continue to build on repeat visits to schools and on the breadth of content we offer. Health and Wellbeing workshops now make up just 50% of our work, partly because we now count Early Years (12%) separately, Growing Up is 23% and Online Behaviours and Mental Wellbeing totally 15%.
_____________________________________________________________________________
Page: 5
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
REPORT OF THE MANAGEMENT COMMITTEE (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **Statement of Management Committee responsibilities**
The Management Committee (who are also directors of Life Education Centre for Lancashire for the purposes of company law) are responsible for preparing the Trustee’s Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Management Committee to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure for the financial year. In preparing those financial statements, the management committee are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue to operate.
The Management Committee are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Management Committee are aware:
- there is no relevant accounting information of which the company’s accountant is unaware; and
- the Management Committee have taken all steps that they ought to have taken to make themselves aware of any relevant accounting information and to establish that the accountant is aware of that information.
This report has been prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities and in accordance with the special provisions under Part 15 of the Companies Act 2006 relating to small entities.
Approved by the Management Committee on 7 October 2025 and signed on its behalf by: -
**J Parle – Trustee**
Page: 6
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LIFE EDUCATION FOR LANCASHIRE
FOR THE YEAR ENDED 31 MARCH 2025
I report to the trustees on my examination of the financial statements of Life Education Centre for Lancashire (the charity) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or
2. the financial statements do not accord with those records; or
3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
**Julie Flintoff BA (Hons) FCA Floor 1, Capital House 8 Pittman Court, Pittman Way Fulwood Preston United Kingdom PR2 9ZG**
**Date:** 20 October 2025
___________________________________________________________________________
Page: 7
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
## STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT)
## FOR THE YEAR ENDED 31 MARCH 2025
|**Note**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Income from:**
Charitable activities
**4**
**256,638**
**601**
Donations and legacies**5**
**15,401**
**-**
Other trading activities**6**
**1,962**
**-**
Investments
**7**
**1,239**
**-**
**Total**
**275,240**
**601**
**Expenditure on:**
Charitable activities**8**
**256,060**
**7,102**
Support costs
**8/9**
**9,360**
**-**
**Total**
**265,420**
**7,102**
**Net income/(expenditure) before**
**transfers**
**9,820**
**(6,501)**
Gross transfers between funds**14/15**
**-**
**-**
**Net income/(expenditure) for the**
**year/ Net movement in funds**
**9,820**
**(6,501)**
Total funds brought forward
**281,316**
**13,830**
**Total funds carried forward**
**14/15**
**291,136**
**7,329**|**2025**
**Total**
**Funds**
**£**
**257,239**
**15,401**
**1,962**
**1,239**
**275,841**
**263,162**
**9,360**
**272,522**
**3,319**
**-**
**3,319**
**295,146**
**298,465**|_2024_
_Total_
_Funds_
_£_
_234,597_
_20,831_
_3,374_
_1,228_|
|---|---|---|
|||_260,030_|
|||_237,332_
_18,958_|
|||_256,290_|
|||_3,740_
_-_|
|||_3,740_
_291,406_|
|||_295,146_|
The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
____________________________________________________________________________ The notes on pages 10 to 18 form part of these financial statements_ Page: 8
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
## BALANCE SHEET
## AS AT 31 MARCH 2025
## **_____________________________________________________________________________**
|**Note**
**Unrestricted**
**Restricted**
**Funds**
**Funds**
**£**
**£**
**Fixed assets:**
Tangible assets
**11**
**4,196**
**-**
**Total fixed assets**
**4,196**
**-**
**Current assets:**
Stock
**3,420**
**-**
Debtors
**12**
**37,914**
**-**
Cash at bank and in hand
**274,072**
**7,329**
**Total current assets**
**315,406**
**7,329**
**Current liabilities:**
Creditors falling due within
one year
**13**
**28,466**
**-**
Net current assets
**286,940**
**7,329**
**Total assets less**
**current liabilities**
**291,136**
**7,329**
**Capital and funds of the charity:**
General fund
286,940
-
Designated fund
4,196
-
**Unrestricted funds 14**
**291,136**
**-**
**Restricted funds**
**15**
**-**
**7,329**
**Total funds**
**291,136**
**7,329**|**2025**
**Total**
**Funds**
**£**
**4,196**
**4,196**
**3,420**
**37,914**
**281,401**
**322,735**
**28,466**
**294,269**
**298,465**
**286,940**
**4,196**
**291,136**
**7,329**
**298,465**|_2024_
_Total_
_Funds_
_£_
_1,972_|
|---|---|---|
|||_1,972_|
|||_4,181_
_47,677_
_270,581_|
|||_322,439_|
|||_29,265_|
|||_293,174_|
|||_295,146_|
|||_279,344_
_1,972_|
|||_281,316_
_13,830_|
|||_295,146_|
For the year ended 31 March 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and for the preparation of accounts.
The accounts have been prepared in accordance with provisions applicable to companies subject to the small companies’ regime. The accounts were approved by the Trustees on 7 October 2025 and signed on its behalf by:
## **J Parle - Trustee**
Company Registration Number: 03264870
_The notes on pages 10 to 18 form part of these financial statements_ Page: 9
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **1 Accounting policies**
The following accounting policies have been used consistently in dealing with items which are of a material nature in relation to the financial statements.
## **Status**
The company is limited by guarantee and has no share capital. The liability of members in the event of winding up is limited to £1 per member.
## **Basis of accounting and going concern**
The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, and the Companies Act 2006.
The charity is small and has taken advantage of the exemption in the SORP not to prepare a cash flow statement.
The charity is a Public Benefit Entity as defined by FRS 102.
The accounts are prepared in Sterling, which is the functional currency of the charity.
Monetary amounts in these financial statements are rounded to the nearest £.
## **Going concern**
At the time of approving the accounts, the management committee consider that there are no material uncertainties about the charity’s ability to continue as a going concern. Thus, the committee continue to adopt the going concern basis of accounting in preparing the
## **Fund accounting**
Restricted funds are funds received for a specific purpose as defined by the donor.
Designated funds are unrestricted funds set aside at the discretion of the committee in furtherance of their charitable objectives. The purpose and uses of the designated funds will be set out in the notes to the accounts.
Unrestricted funds are the “free” funds of the charity and can be used for any purpose within the charity’s objects.
## **Incoming Resources**
Income from service fees is recorded on a receivable basis. All income is recorded gross.
Donations and legacies are regarded as receivable when the amount is notified as probable or on receipt.
Goods or assets donated to the charity are valued at fair value where material, unless it is impractical to do so.
Grants, including grants for the purchase of fixed assets and government grants, are recognised in full in the Statement of Financial Activities in the year in which they are received.
Investment income is recognised on a receivable basis.
____________________________________________________________________________
Page: 10
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **1. Accounting polices (** _**continued)**_
## **Tangible fixed assets and depreciation**
Tangible fixed assets are stated at cost less depreciation. Assets of less than £500 are not capitalised. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over expected useful life, as follows:
Mobile Classrooms 10% Straight line Motor Vehicles 20% Straight line Computer Equipment 20% Straight line Fixtures and Fittings 20% Straight line
## **Taxation**
The company is a registered charity and is not liable to corporation tax.
## **Resources expended**
Expenditure is charged to the statement of financial activities on an accruals basis excluding value added tax. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services. Those costs directly relating to the amortisation of the new mobile units funded by the designated fund are charged to that fund. All other costs are charged to unrestricted funds.
## **Allocation of support and governance costs**
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include back office costs, finance, personnel and governance costs (Independent examiners fee and director and trustee liability insurance) which support the charity activities. These costs have been allocated to charitable activities against the single charitable activity which is described in objectives within the trustees’ report.
## **Pension contributions**
The company contributes to a group personal pension fund on behalf of its employees. The scheme is independently administered. The charge in these accounts is the contributions paid.
## **Stock**
Stocks are stated at the lower of cost and estimated selling price.
## **Financial Instruments**
The charity only has financial assets (debtors, cash and bank balances) and liabilities (creditors and accruals) of a kind that qualify as basic financial instruments. They are initially recognized at transaction value and subsequently measured at their settlement value.
_____________________________________________________________________________
Page: 11
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
## FOR THE YEAR ENDED 31 MARCH 2025
|**2**|**Income**|||
|---|---|---|---|
||The income was derived from the company’s principal activity which was carried out wholly|||
||in the UK.|||
|||**2025**|_2024_|
|||**£**|_£_|
|**3**|**Net outgoing resources for the year**|||
||A_rrived at after charging:_|||
||Depreciation of tangible fixed assets:|||
||- owned assets|**736**|_268_|
||Independent examination|**2,950**|_2,750_|
||Director and trustee liability insurance|**650**|_650_|
|||**2025**|_2024_|
|**4**|**Income from charitable activities**|**£**|_£_|
||Health Education service fees|**257,239**|_234,597_|
|||**257,239**|_234,597_|
||In 2025 of the charitable activities income, £601 (2024: £Nil) was attributable to restricted|||
||income funds (note 15).|||
|||**2025**|_2024_|
|**5**|**Income from donations and legacies**|**£**|_£_|
||General donations and legacies|**2,044**|_10,774_|
||Grants & Coram|**13,357**|_10,057_|
|||**15,401**|_20,831_|
|||**2025**|_2024_|
|**6**|**Income from other trading activities**|**£**|_£_|
||Sales of wrist bands and zip tags and pencils|**1,962**|_3,374_|
|||**1,962**|_3,374_|
|||**2025**|_2024_|
|**7**|**Income from investments**|**£**|_£_|
||Bank interest|**1,239**|_1,228_|
____________________________________________________________________________
Page: 12
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
## FOR THE YEAR ENDED 31 MARCH 2025
|_____________________________________________________
**8**
**Expenditure on charitable activities**
Staff costs (note 10)
Educators expenses & Locum educators
Educational resources
Insurance
Life Education Centre UK subscription
Depreciation (note 11)
Independent Examiners fee-governance costs
Professional fees
Support costs (note 9)|_____________
**2025**
**£**
**225,141**
**15,757**
**2,207**
**2,594**
**12,611**
**736**
**2,950**
**1,166**
**9,360**
**272,522**|___________
_2024_
_£_
_200,930_
_13,770_
_2,084_
_2,364_
_13,489_
_268_
_2,750_
_1,677_
_18,958_
_256,290_|
|---|---|---|
In 2025 of the expenditure on charitable activities £7,102 (2024: £3,671) was attributable to restricted income funds (note 15).
Support costs and governance costs are all in relation to the only charitable activity which is the provision of high quality health (including drug) education to primary school pupils together with the provision of information on this activity to parents and the general community. The Management Committee have decided to meet all governance costs from unrestricted funds and so no allocation or charge is made to restricted funds.
|**9**
**Analysis of support costs**
Training & uniforms
Rent and rates
Telephone
Printing and stationery
Marketing costs
Sundry expenses
LEM Mobiles compensation & disposal of investment
Bank charges|**2025**
**£**
**1,236**
**1,229**
**2,152**
**39**
**2,266**
**2,097**
**-**
**341**
**9,360**|_2024_
_£_
_11,895_
_1,061_
_1,585_
_36_
_-_
_2,163_
_1,900_
_318_|
|---|---|---|
|||_18,958_|
_____________________________________________________________________________
Page: 13
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
## FOR THE YEAR ENDED 31 MARCH 2025
|FOR THE YEAR ENDED 31 MARCH 2025|||
|---|---|---|
|_____________________________________________________
**10**
**Analysis of staff costs**
Staff costs were as follows:
Wages and salaries
Social security costs
Pension contributions
The average monthly number of employees during the year,
calculated on a full time equivalent basis was:
Educators
Administration|_____________
**2025**
**£**
**199,182**
**12,724**
**13,235**
**225,141**
**2025**
**Number**
**6**
**2**
**8**|___________
_2024_
_£_
_179,207_
_10,181_
_11,542_|
|||_200,930_|
|||_2024_
_Number_
_6_
_2_|
|||_8_|
No employees had emoluments in excess of £60,000 for either of the previous two periods.
No member of the Management Committee received any emolument or payment for professional or other services (2024: £Nil).
_____________________________________________________________________________
Page: 14
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
## NOTES TO THE FINANCIAL STATEMENTS (continued)
## FOR THE YEAR ENDED 31 MARCH 2025
|_________________________________________________________________
**11 Tangible fixed assets**
**Office**
**Equipment**
**£**
**Cost**
At 1 April 2024
18,812
Additions
2,960
Disposals
(9,315)
**At 31 March 2025**
**12,457**
**Depreciation**
At 1 April 2024
16,840
Charge for the year
736
Disposals
(9,315)
**At 31 March 2025**
**8,261**
**Net Book Value**
**At 31 March 2025**
**4,196**
_At 31 March 2024_
**1,972**
All of the fixed assets are used for charitable purposes.
**2025**
**12**
**Debtors**
**£**
Trade debtors
**36,864**
Prepayments
**1,050**
**37,914**
**2025**
**13**
**Creditors: amounts falling due within one year**
**£**
Other taxes and social security costs
**13,182**
Accruals
Deferred income
**4,566**
**10,718**
**28,466**|_|___________
**Total**
**£**
18,812
2,960
(9,315)
**12,457**
16,840
736
(9,315)
**8,261**
**4,196**
_1,972_
_2024_
_£_
**46,621**
**1,056**
**47,677**
_2024_
_£_
**14,652**
**2,900**
**11,713**
**29,265**|
|---|---|---|
||||
||||
||||
||||
||||
||||
_____________________________________________________________________________ Page: 15
## **LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2025
_____________________________________________________________________________
## **14 Unrestricted funds**
|**Unrestricted funds**||||||
|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Transfers **|**Balance at**|
||**1 April**|**resources**|**expended**||**31 March**|
||**2024**||||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|Free reserves|279,344|275,240|(264,684)|(2,960)|286,940|
|Designated reserves:||||||
|Property asset fund|1,972|-|(736)|2,960|4,196|
||**281,316**|**275,240**|**(265,420)**|**-**|**291,136**|
The general reserve is the free reserves of the charity after allowing for all designated funds.
The designated property asset fund is the value of the unrestricted funds represented by the tangible fixed assets of the charity. The resources expended of £736 represents the annual depreciation charge.
## **15 Restricted funds**
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
|---|---|---|---|---|---|
||**1 April**|**resources**|**expended**||**31 March**|
||**2024**||||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|Elizabeth and Richard Wilson|750|-|-|-|750|
|The Galbraith Trust|30|-|(30)|-|-|
|Mildred Sumner bequest|9,299|-|(3,070)|-|6,229|
|C Walker Fund|200|-|(30)|-|170|
|Clitheroe Bonfire|600|-|(420)|-|180|
|Anonymous|1,215|-|(1,215)|-|-|
|Darwen Rotary Club|-|601|(601)|-|-|
|Hilda Clark|1,736|-|(1,736)|-|-|
||**13,830**|**601**|**(7,102)**|**-**|**7,329**|
There are sufficient resources held in the bank accounts to enable each fund to be applied in accordance with any restrictions.
____________________________________________________________________________
Page: 16
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
## FOR THE YEAR ENDED 31 MARCH 2025
## **15 Restricted Funds** (c _ontinued)_
|**Restricted Funds**(c_ontinued)_||||||
|---|---|---|---|---|---|
||**Balance at**|**Incoming**|**Resources**|**Transfers**|**Balance at**|
||**1 April**|**resources**|**expended**||**31 March**|
||**2023**||||**2024**|
||**£**|**£**|**£**|**£**|**£**|
|Elizabeth and Richard Wilson|750|-|-|-|750|
|The Galbraith Trust|160|-|(130)|-|30|
|Mildred Sumner bequest|11,757|-|(2,458)|-|9,299|
|C Walker Fund|300|-|(100)|-|200|
|Clitheroe Bonfire|785|-|(185)|-|600|
|Anonymous|2,013|-|(798)|-|1,215|
|Hilda Clark|1,736|-|-|-|1,736|
||**17,501**|**-**|**(3,671)**|**-**|**13,830**|
There are sufficient resources held in the bank accounts to enable each fund to be applied in accordance with any restrictions.
## **Purpose of restricted funds**
Elizabeth and Richard Wilson Charitable Fund - To subsidise the visits to primary schools in Carnforth and Lancaster.
Mildred Sumner Bequest – To be spent in the Lancaster area.
C Walker Fund & Soroptimists Fylde – Fylde schools that otherwise might not have a Life Education visit.
Clitheroe Bonfire – To subsidise programs in Clitheroe district.
Darwen Rotary Club – To subsidise the visits to schools in Darwen.
## **16 Analysis of net assets between funds**
|Tangible fixed assets
Current assets
Current liabilities
**Balance at**
**31 March 2025**|**Unrestricted**
**Fund**
**£**
**-**
**315,406**
**(28,466)**
**286,940**|**Designated**
**fund**
**£**
**4,196**
**-**
**-**
**4,196**|**Restricted**
**fund**
**£**
**-**
**7,329**
**-**
**7,329**|**Total**
**funds**
**£**
**4,196**
**322,735**
**(28,466)**|
|---|---|---|---|---|
|||||**298,465**|
____________________________________________________________________________
Page: 17
**LIFE EDUCATION CENTRE FOR LANCASHIRE (A COMPANY LIMITED BY GUARANTEE)**
NOTES TO THE FINANCIAL STATEMENTS (continued)
FOR THE YEAR ENDED 31 MARCH 2025
## **16 Analysis of net assets between funds** (c _ontinued)_
|Tangible fixed assets
Current assets
Current liabilities
**Balance at**
**31 March 2024**|**Unrestricted**
**Fund**
**£**
**-**
**308,609**
**(29,265)**
**279,344**|**Designated**
**fund**
**£**
**1,972**
**-**
**-**
**1,972**|**Restricted**
**fund**
**£**
**-**
**13,830**
**-**
**13,830**|**Total**
**funds**
**£**
**1,972**
**322,439**
**(29,265)**|
|---|---|---|---|---|
|||||**295,146**|
## **17 Related parties**
Life Education Centre for Lancashire has paid an annual subscription of £12,611 (2024: £13,489) to Coram Life Education (formerly Life Education Centre UK Limited) a national charity which works with the Life Education Centre for Lancashire Limited. Coram Life Education North West paid a donation grant to Life Education Centre for Lancashire during the year amounting to £8,718 (2024: £10,057) for office services to be provided in the North West Region for the period of these accounts.
Insurance premiums during the year amounting to £650 (2024: £650) were incurred by the charity in respect of indemnity insurance for the trustees.
____________________________________________________________________________
Page: 18