REGISTERED COMPANY NUMBER: 03301204 (England and Wales) REGISTERED CHARITY NUMBER.. 1062644 Report ol th• Trustees and Unaudlled FlnanGlal Statemonts for tho Year End¢d 31 March 2025 for Fllntshlrg Lo¢al Voluntary Council Salisbury & Company Chartered Accounlanls Irish Square Upper Denbigh Road Sl Asaph Denbighshlre LL17 ORN
Fllntshlra Local Voluntary Gouncll Contents ol th9 Flnanclal Statomonts tor the yèar ended 31 March 2025 Page Report of the Trus¢eo3 Indep•ndgnt Examlnerfs Roport Statom•nt of Flnanclal A¢tlvltlo8 Balance Shoet Caih Flow $14toment Noles to tho Cash Flow 8tatom•nl 10 Notes to the Flnanclal Statements 11 10 20 Dot•llgd Statèment ol FlnanGlal Acllvltl88 21 to 22
Fllntshlre Local Voluntary Councll Report ol the Trustees for the year ènded 31 March 2025 The Iruslees who aro also dlre¢lors of the charity for the puipo8es of the Companle6 Act 2006, present their report with the financial slalemenls of the charity for the year ended 31 March 2025. The trusle6s have adopted tho provisions ol Aceounllng and Reportlng by Charities: St818Menl of Recommended Practice applicablè lo charities pyeparing their accounts in accordance wilh Ihe Financial Reporting Standard applicable in the UK and R8publlc of Ireland IFRS 1021 (effective 1 January 20191. OBJECTNES AND AcTIVlEs Obl¢ctlve8 and aims Flinlshlre Local Voluntary Councll IFLVCI Is èn umbrella org8nisalion for voluntafy and community groups in Flinlshlre. FLVC is tasked by tha W&lsh Goyernmenl lo provide a wlde rangg of seivices lo the voluntary sector and is a member of the Third Sector Infraslnjclure Body. Thlrd Sector Support Wales ITSSWI whlch comblnes the work of the national body. Wales Council for Voluntsry Acllon and the nineteen County Voluntary Council$ acn)ss Wales. FLVC'S wsion Is for a strong and effectlve voluntary and communlly sector involvlnu and servlng the people of Fllntshlre. FLVC'S mlsslon is to support. develop and promote voluntary and communlly 8cllvity Sn Flinlshire and to strengthen the capaclty of voluntary and comrnunlty groups lo conlrlbute lo the quallty of Ilfo of Fllntshlrg people and communitle5. FLVC work3 wllhin the fram8work of agreed NalSon81 Core SeNl¢e Standards Incorporated in the Nallon81 Infrastructur0 Agr88menl that form part of the TSSW Buslness Plan. The aim of th¢ plan Is lo build a Wales that is prosperous and secure, heallhy and acllvo, ambllious and learning, and united and ¢onnecled. Thlrd Seclor Support Walos has an impact measurement framework wllhln four areas of wofk.. Good governance Effoctlve Influ8ncln9 and strategic engagement Volunltserlng Suslain8ble fundlng Fllnlshir8 Local Voluntary Councifs Core Values {a5 Stated %lh1n the Stralagic Plan) aro.. Quallty- Oeliverfng high quality 8ervices vla a $klll8d. tralned and molivaled workforce Respon81blllty - Respondlng lo rolevanl pollcy and le9l$lalive change through regular consullallon and engagement with all stakeholder3 Partnorlhlp - Represenlbng and 8mpowerlng members and promollng the unlqueness and gffecfjveness ol Third Se¢lor support lo our communitles Equallty- Ensurlng our pracllce reflacls and re3ponds lo the dlverse needs of the sector and the population of Fllntshlrg The Iruslees have pald due regard lo guldanrg issued by Ihe Charity Commisslon in decldlng what aclivllie5 the charity should undert8ke. Page 1
Flintshlro LoGal Voluntary Councll Report of Iho Trustoo$ for the year ¢nd¢d 31 March 2025 08JECTIVES AND ACTIVITIES SSgnlfl¢ant a¢ttvltios FLVC'S supported volunteèring projects has adapted the service modol to provide more b6spok8 support for Indivlduals lo develop Iheir confidenG9 and skills lo accoss volunteering within the wider communlty. FLVC'S Soclal Prescribing servlGe Gonllnued Ils expanslon In 2Q24125 enabling Flinlshire residents lo explore What Mattors lo thèm and lo help them lo access voluntary and community-b#sed support. Th8 team work wl(hin Flintshire Single Polnl of Acc8ss Ilor adults) and the Early Help Hub (for Children and Families) and has developed services lo work more closely with professionals in Proballon and Mental Hoallh services. FLVC continued lo adminlsler a number of grant funds whlch support local voluntary and community groups. The Youth Led Grant schemg, lundèd by the Welsh Government, Is dlslrlbuled by a group of young people with the support of FLVC. Flintshire Local Voluntary Council also administer the local authority's Community Chest Fund and support the dlstrlbullon of ndS Ihiough the Gwynl y M(x Communlty Project and Shared Prosperity Funds. Support conlnues lor Flinlshire'8 Community Asset Transfer process. wlth FLVC staff and a Irusl68 reprosenlats've worklng closely with local aulhorlly 51aN to support polenllal applications. Ropré8éntatlon and partn•rnhlp •upport FLVC has conllnued lo represent the thir(I seclof within a range of Slraleglc P8rtnershlps. Flinlshire Local Voluntary Council's Chiof Officer is Chalr tsf the Fllnlshlre and Wrexham's Publlc SeNices Board of Fllnlshire and f8pre8enl8 the Third Sector al various sub%roup8 of the PSB. The Chief Officer and the Third Sector Dovobpment Managers attend varlous regional partnershlps and work with WCVA, th6 nalional body, on vgrlous steering groups and panels, Includlng those leadlng devèlopment regardlng the Core Servlce aroas of work - Volunle8rlng, Good Governance, Sustolnable Funding and Engagement and Influenclng arKI also Impact Measuremonl and Safèguarding Services. Quallty Assurance FLVC achl8ved Trusted Charity Status In JanuaTy 2024. havtng Ipreviousty achioved th8 PQASSO Quallty mark In 2018, STRATEGIC REPORT AGhlgvgmonls and pgrtarnianc• Charttablè actlvltles The followlng s1811sllcs glve an indicallon of the range of services provlded by FLVC in 2024125 - There were over 19,500 vislls to our web$ll9 vw4w.fivc.org.uk FLVC enabled Voluntary and Community Groups to 8¢C955 gV9r £675,000 of fvndlng from a wldo range of $ourGe$. Over £24,648 of lundlTra was awarded Ihrou9h our Grant 8¢hemes. - FLVC'S nefvlork and partnershSp events attracted 744 attend8os throughout the yéar 138 indivldual$ were supported lo acce89 volunl8erlng opportunllles FLVC'S Social Prescribing team supported 1857 Flinlshire residenls18s part of the Slngle Point of Access Adull support team and Flintshire's Early Help Hub) Page 2
Fllntshlro Local Voluntsry Coun¢ll Report of the Truslees for the y*ar ended 31 March 2025 STRATEGIC REPORT Flnancial review Flnanclal posltlon Rèservo8 poIIcy FLVC has a Reserves Policy whlch guldes the Iruslees in their deliberations about lulure security and contingencies. The Iruslees have rev48w8d these costs and al 31 March 2025 beliove them lo be.. staff redundancy £42,000, piemises repairs and renewals £5,000, Gonlribulion lo one year's lease payments al £35,000 lo cover risks lo rental payments, and inform8tion technology equlpmenl replacemenl £3,000. The Individual elements amount lo £85,000. Prlnclpal fundlng 80urcès FLVC continues lo enjoy a reasonably stable, If redu¢lng, platform of Core fundlng. FLVC received funding from the followlng prlmary sources.. Welsh Govemment., Wala$ Council for Voluntary Action., FlSnlshlr8 County Council,. 88lsi Cadwaladr Unlv8rslly Health Board., Reglonal Integrallon Fund Ifom)grly ICFI Families FiTsl'. Shared Prosperlly Fund (ln partnership wllh Cadwyn Clwydl. Rlsk factors The trustee8 have assessed the malor rlsk3 lo which the charlty18 expos8d, and are $4tlstl&d that systems ar8 In plac8 to mlllgate exposure lo the major rlsks. Futur• plan8 Ajlhough th8 lundlng onvironmenl In whlch th8 third sector is operating remalns uncertain and very ¢hallenglng, FLVC is Still idenllfying and explolllng opportunities whlch ensure thal the oiganisalon conllnues lo deliver good quallty sustainable servicos. Our prior1118s remaln.. Working ¢o118borallvely wSth Slalulory. Private and Thlrd Sector partners lo dellver Quallty Public $¢Nlce$ Collaborallng th Thlrd Saclor Support Wales partners lo rn8k¢ Ihe besl use of re80urc8s Doveloplng servlce8 th81 help to maxlmlse tho irnpacl of the Thlrd Sector as a whole STRUCTURE, GOVERNANCE AND MANAGEMENT Govornlng document The charity Is a Company limited by guarantee. The charity is controlled by Ils governlng documenl, 115 Memorandum and AJtScle8 of Agsocialion, and conslilulos a Ilmlled company, limlled by guarantee, as defined by the Companles Act 2006. The Iruslees, who are also the diroclor8 for the purpose of company law, and who served durlng the year and up lo th8 d8t8 of signalurg ol the finaDclal slalemen18 w8re'. Mr. T Byram Mr. J D Hatton Ms. P M Perry Ms. B Rtsbert8 Ms. J M Thomson MT P Agnew Ms K Armstrong Mr I Papworth - resigned Mar 2025 Mr D Wisinger Ms N Wail - app<Mnled Jan 2025 Page 3
Fllntshlrg Local Voluntary Coun¢ll Report of the Trust for th• year ended 31 March 2025 STRUCTURE. GOVERNANCE AND MANAGEMENT Recrultment and appointmenl ot new trustees The charity can have up lo 15 Iruslees, 12 of whom are nornlnaled and elected by the memborship and three can be appolnlod by the trustees. Only on8 Ihlrd of the trustee places are ellgible for nornlnallon ea¢h yèar so balancing eontlnulty with renewal. None of the trustees has any beneflclal Interest In the company. All of the trustees are Members of the company and guarantee lo contribute £10 In the event of a wlndlng up. Organlsatlonal structur• The FLVC 8oard meets al least six limes each year Ilhrough Boord moallngs an¢J two sub-commlttees reportlng lo 11 overseeing finances and personnèl i8suésI Tho trustees delegate lo the Chief Officer and the managernenl team and, through Ihem, to staff teams tha day lo day operallon ol the organisallon, Trustee5 require regular progrèss reports on servie88 8nd acllvities and scrutinisg and approve budgets and financial reports. Tru8te8s also lake responsibility, with support from staff. for th9 devglopmonl and approval of all nec8sgary policies and procedures and lor thé recrullmenl and appoinlmenl of staff, FLVC contracts wllh WorkNest lo receive legal advice on Personn61 and Health & Safety Issues. Inducllon and trnlnlng of new trustees AJI trustees arg provided wllh an Inducllon pack and n8w Iruslees artend an Induction courso. Truslè6s CAn accès$ Iralning which is relevanl lo Ihelr role and can shadow more experienced colleagues lo leam a partS¢ular role in more delall. statement ol Publlc BenefSt The objects ol Fllnlshire Local Voluntary Councll a5 slated In the Memorandum of Association are as follows .10 promote any charltable purposes lof the benèfit of Ihe eommunlly In Wales with particular prelerence lo the Local Government District of Fllnlshire {or its successors) whlch now or hefoafter may be dogrned by law to be ch8rllable" The Iru8le88 have taken note of tho Charity Commission's guidan¢e on 'publi¢ benefit. and ITust that this report reflects that guIdanc. FL VC dlscharges Ils responslbllily under 'public benefit" by provlding a range of support servlcès lo olh8r voluntary organlsalions and tharilies as sel out in Ihls report. In particular It support$, bul not exclugiv8ly, those wllh the followlng charitable purpose$- the prevenllon or rellel of poverty - the advancement of education the adv8n¢emenl of health or savlng ol Ilves the advancement of cllizenshlp or cornmunity developmonl the advancomenl of arl3. Gutturts. herllage or sclence tha advancement of amateur sport the advancement of 8nlmal welfare the adVanment of envlronrnenlal proledlon or Improvement - the adVanment of human rSghls th8 rellel of those in need. by reason ol youth, age,111-hoallh, dlsabllily, fflnan¢lal hardshlp or other dlsadvantage Related partles FLVC collaborates vlth a wld8 r8nge of partners at Ioc81, reglonal and nallon81 levels. These include publlc bodles and other thlrd sector organlsallons. The purpose ol the collaborallon can be lo develop new projects and services, lo seGur9 adéSlon81 resources OT to represent the Inl8r8sls of the Ihlrd soctor. 11 receives slgnificanl cor8 funding from the Welsh Government ladmlnislered by WCVAI, through the National Inlraslruclurè Agreomenl. The charity builds on this core fvnding by altracling support from a range of sources. inclLoding Flinlshire County Council, Wales Councll for Voluntary Aclion. Bèlsl Cadwaladr Unlversity Health Board IBCUHBI and Families First. Where Iruslees havo any links wllh related parties these are declared on a reglsl8r and Iruslees ara requlred lo declare any potential conflict of inlgr051 at any meeting where this may arise. Approprialg action Is Ihen taken by the chair of the meeting. REFERENCE AND ADMINISTPATIVE DETAILS Registered Company numbèr 03301204 IEngl8nd and Wales) Rogl$tered Charlty number 1062644 Page 4
Fllnt¥hlre Local Voluntary Coun¢il Report of the Trustees for th8 year ended 31 Illarch 2025 Roglstered offlce Corlan, Unil 3 Mold Business Park Wrexham Road Mold Flintshire CH7 1XP Trustees Mr P A9new Ms K Armstrong Mr T Byram Mr J D Hatton Mr I Papworth Ireslgned 13131251 Mrs P M Perry Mrs 8 Roberts Mrs J M Thomson Mr O Wisin9er Ms C Jones (appointed 8151251 Ms N Walt {appolnled 23111251 Company Secr•t•ry M8 A Woods Independent Examlnèr Sallsbury & Cornpany Chartered Accountants Idsh Square Upper Dgnblgh Road Sl Asaph Denbighshire LL170RN Report of the truqlees Incorporaling a straleglc feport, approved by ordor of Ihe board of Iruslees, as the company direclors, on and signed on the board's bohalf by.. omson . Trustee Page 5
Indopendonl Examiner's Report to the Trustees of Fllntshiro Local Voluntary Councll Independent examlnei's réport to thè trustees of Flinl$hlre Local Voluntsry Council (Yho Compan) I report lo the charity Irus186s on my 8xaminalion ol the accounts of the Company for the year ended 31 March 2025. Ro¥ponsibilitio$ and basis of Tgport As the charitys trustees of the Company land also Ils dlreclors lor the purposes of company lawl you are responsible for the preparallon of the accounts in accordance with the fequiremenls of the Companies Act 20061'the 2006 Act'l. Having salisfled myself th81 tho accounts of the Company are not required lo be audited under Part 16 of the 2006 Act and are ellglble for 5ndependenl examination, I report in respect ol my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 {'Ihe 2011 Acl'l. In carrying out my examination I have followed the Dlreclions given by the Charity Commlsslon under Secllon 145151 Ibl of the 2011 Act. IndepeDdent examlnerf3 statemènt Slnce your chariV$ gross incomè axceaded £250.000 your oxaminer musl be a member of a listed body. I can conflrm that l am quallfled lo undertake the examinallon because l am a member of th8 Insliluto ol Chartered Accountants in England and Wales, whlch is one of the Ilsled bodies. I have completed my examinatlon. I conflrm that no matt8rs have come to my altenllon In connocllon wllh the oxamlnalion glvlng me cause lo believe.. accounllng rewrds were not kept In respect of tho Company a5 Tequired by Section 386 of the 2008 Act., or the accounts do not accord wlh those records., or the 8ccounls do not comply with the accounting 1gq(Jiremenls of Secllon 396 of th8 2006 Act olher Ihan any requirement that the accounts 9lve a true and falr v18w whlch Is not a matter considered as part of an Independent examlnallon., or tho accounts have not been prepared in ae¢ordancè with the molhods and princlplos of the Slalement of ReGommended Pr8clice for 8ccounling and reporting by chaiilies lapplicablo lo ch8rilios proparing their accounts In accordance with the Financial Reporting Standard 8pplicablo in the UK and Republic ol Ireland IFRS 10211. I have no concwns and have come across other mallers in connecllon with th9 examination lo which allenllon should be drawn In Ihls report In order lo enable a proper understanding of the accounts lo be reached. {Jd,, ,.Il, ,- Alod Robert5 Sallsbury & Company Chartered Accounlanis Irish Square Upper Denblgh Road St A8aph Denbighshire LL17 ORN Oate.. 3,11)QJ¢ Page 6
Flinlshire Local Voluntary Coun¢il Statement ol Financial Activiti•$ for the yèar ondod 31 March 2025 2025 Total funds 2024 Total lunds Unreslricled funds Restricted funds Nolos INCOME AND ENDDWMENTS FROM Charitable actlvltles Charity activities 623,082 623,082 631,938 other trading activities Investment Income 5,178 5,178 23.065 1.667 18,090 23.065 Total 23,065 628,260 651,325 651,695 EXPENDITURE ON Rai$ing funds 451,323 451,323 460,966 Charflable aGtlvltie8 Charlly acllvllles 3,251 146.533 149,784 161,713 Toljl 3,251 S97.856 601,107 622.679 NET INCOME Transforn bfrtw•on lunds 19,814 12,8161 30,404 2,815 50.218 29,016 Net movement In funds 16,998 33,219 50,217 29,016 RECONCILIATION OF FUNDS Total funds brou9hl forward 634,294 8,197 642,491 613,475 TOTAL FUNDS CARRIED FORWARD 651,292 41,418 692,708 642,491 The notes form part of those financial slalemenls Page 7
Flintshire Local Voluntary Council Balance Shoet 31 March 2025 2025 Total hjnds 2024 Total funds Unroslricled funds Re8lricl8d funds Notes CURRENT ASSETS Debtors Inveslmenls Cash al bank and in hand 14 15 18,382 551,159 93,854 5,896 24.278 551,159 144,368 50,498 500,262 103,945 50.514 663,395 56.410 719,805 654,705 CREDITORS Amounts falllng due wllhln on¥ year 16 112,100) (14.9971 127,0971 112,2141 NET CURRENT ASSETS 651,295 41,413 692,708 642.491 TOTAL ASSETS LESS CURRENT LIABIUTIES 651,295 41.413 692,708 642,491 NET ASSETS 651,295 41,413 692,708 642,491 FUNDS Unrestricted fund3 Reslrld¢d fund5 17 651,295 41.413 634.294 8,197 TOTAL FUNDS 692,708 642,491 The charitable company Is enllt18d lo exernpllon from audlt under Sectlon 477 of the Companies Act 2006 lor the year ended 31 March 202S. The mernbers have not roquir¢¢J Ihg company lo obl8in on audll of Ils financlal slalemenls lor Ihe year ended 31 March 2025 Sn accordance with Section 476 01 the Companle8 Act 2006. The truslee8 acknOedge Ihelr respoD3ibililie3 for {8) 9nsurlng that the charitable company keeps accounllro records th81 comply with Secllons 386 and 387 of tho Companies Act 2006 and preparing finonclal slalements whlch give a true and fair vigw of Ihe stele of affairs of Iha ch8ri18blo company as al the ond ol each financial year and of ils surplus or (S&ficil lor each financial year in accordanco with the requlremenls of Sections 394 and 395 and which olhefwise comply with Ihe fequiremen15 of the Companigs Act 2006 relallng lo flnanclal slalemenls, so far as applicable 10 tho charitable company. {bl The financlal alemen15 were approved by the Board of Trustees and oulhorised lor Issue and were slgned on ils behalf by.. on Mr M ThoThson - Truslee The notes form part of these financial slalemenls Page 8
Fllntshlfe Local Voluntary Councll Cash Flow Statoment fortho year anded 31 March 2025 2025 2024 Notes Cash flows from oporatlng actlvltles Cash generated from operallons 17,358 141,254) Nel cash provided byllused inl operating activities 17,3S8 141,2541 Cash flows from Inv•sllng actfvitl•8 Interest recelved 23,065 18,090 Nel cash provlded by investing activities 23.065 18.090 Change In ¢ash and cash oqulvalents In the reportlng PQflod Cagh and cash •qulvalenls at tho bgglnnlng of the rgporllng pgrlod 40,423 123,1641 103,945 127,109 Cash and cash •qul¥*l•nts at th• ènd of tho 1gPOrtlng p¢rlod 144,368 103,945 The notes form part ol these Ilnanclal slalemenls Pago 9
Flintshire Local Voluntary Council Notes to thts Cash Flow Statement for the yoal ended 31 March 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATSNG ACTIVITIES 2025 2024 Net Income lor the reporting period las per the Stat•ment of Flnanclal Acti¥ltles} Adjustments for: Gain on investments Interest recelved Decroa$e in debtors Increaselldecreasel In CFedilors 50,218 29.016 {50,898} {23,065} 26,220 14,883 {1 S.7081 {18,0901 8,244 144.7161 N•t cash providod byl(u$gd Inl op•ratioD$ 17,3S8 141,254) ANALYSIS OF CHANGES IN NET FUNDS Al 114124 Cash now At 3113125 Not cash Cash at bank and In hand 103,945 40,423 144,368 103,945 40,423 144,368 Llquld rn80urces Deposits includ6d in cash Currant a588t investments 500,262 50,897 551,159 500,262 50,897 551.159 Total 604,207 91,320 895,527 The notes lorm part of these financial slalemenls Page 10
Fllntshlro Local Voluntary Councll Notes to the Financial Statemgnls for Ihtt ar 0ndod 31 MarGh 2025 ACCOUNTING POLICIES Ba$1$ of preparlTrg the finan¢lal stalemenls The financial statements ol tho charitable company. lch is a public benefit entity under FRS 102, have been prepared In ac¢ordanGe with the Charlties SORP IFRS 1021 'Accounling and Reporting by Charilios.. Statement of Rocommended Practice applicable lo chariligs preparing IheiT accounts in accordance wllh the Finan¢lal Reportlng Standard appli¢8ble In the UK and Republic ol Ireland IFRS 102} {effeclive 1 January 20191,, FinanGlal Reporting Standard 102 'The Financial Reporting Standard applicabla in the UK and Republic of Ireland, and the Companies Act 2006. The financ481 statements have been preparad under the hlslorical wsl convention. Al the lim6 approvlng the financlal statements, the Iruslees have a feasonable expectations that the charity has adequate resources lo conllnue in operational exislenco for thé foreseeable future. Thus thè Irusleas conllnue lo dopt the golng concorn basls of accounllng In preparlng tho flnanclal slalemenls. Thgre 1$ no eYlden¢e of a r8ductlon lo fundlng In the next 12 months, supported by the budgets pr6pared by manag8menls, so it is fell that the golng concern assumption remalns appropriate. Crltl¢Jl •ccountlng ludgemonts and k•y sources of esllmatlon unc•rtalnty In the application of the charity's accounting pollclas, the Iruslees are required to mak8 ludgemenls, estlmales and assumptions about the carrylng amount of assets and Ilabllllles Ihal re not readlly apparent ffom other sources. Thé é8limal8s and associated assumptions based on historical experience and other laclors that are ¢onslder8d lo be relevant, Actual results may differ from Ihese é$llrnate$. The esllmales and underlying a88umplions are revlewed on an ongoing ba8ls. R8vlslon lo accounting ostlrnales arg ro¢ognisÉd in th8 parlod In whlch the esllmales is revised wh8Te the revlsion affects only that period, or in the period of the revislon and future period where tho Tevlslon affects bolh curronl and lulure periods. There arg no crlllcal ac¢ounllng estlmates and judg¢menl$. Incom• Income 18 recognised when the charlty Is legally enlltl8$ lo It after any performance conditlons have been mel, the amounts can be measured rellably, and11 Is probable that Incom& will be received. Voluntary Income Includes donations, actlvlty Income and grants Ihat provlde core fundlng and are recognlse¢J where there is en11116menl, certainty ot recèipt and the amount can ba measured with 8ufflclent reliablllty. Thls income Is only deferred if the donor 5pacifi8s Ihal the grant must only b6 used In 8 future accounting poriod or there are condillons imposed whlch musl bo met before the charily has unconditional enlillomenl. Expondltur• Llabiliiles ai8 Tecogni5ed as expenditur8 as soon as there 15 a Iggal or ¢onslrucllve obllgalion ¢ommilllng th charlty lo that eXP8nditure, 11 Is probable that a iransfer of 8conomic benefits 11 be requlred in selllemenl and the amount ol the oblig&llon can be me8sured roliably. Expendllure Is accounted for on an accruals basis and has been classified under headlngs that aggiegale all co81 ra181ed to the category. Where costs cannot be directly attrfbuled lo particular heading8 they have been allocated lo aclivilios on a basis ¢onsislont with the use of r¢souices. Grants offered 8ubj8cI lo conditions which have not been mel al the y88r end dale are noted as a commilrnenl bul not accrued as expenditure. Charltable a¢tlvltle8 Charitablè 8cllvltlès Include the expendilurg ol grant disbursemenls and the running ¢tssl of the eharSty. Grant payable are payments lo thlTd partl95 In Ihe furthgrance of the ¢harllablg oblèctifl6s of the ¢harlty. They ar8 accounted lor whan the reelplent has a reasonabl& expectation Ihal they will recèivo th6 grant and the trusleos have aged o pay the grant. condillons will be applied lo some grants payable while other grants payable will be payable without condition. Provision is made for any grant mon8y potentially repayable lo the funding body as a rosult of any underspend in the perlod of the granl. Tangible fixed as$ots Depr8ciation is provided al the followlng annual rates in order lo write off each asset over its eslimaled useful Fixtures and fittings Computer equipment 25 /0 on cost 33'h on cost Impalmient of Ilxed assels Page11 continued...
Flint6hire Local Voluntary Coun¢il Notes to the Flnanclal Statoments - continued for the year ended 31 March 2025 ACCOUNTING POLICIES - contlnuod Tanglble flxgd assets Al each reporting end dalè. the charity roviews the carrying amounts of ils tangible assets lo determlne whether thera is any indication that those assels h8vo suffered an impairment loss. 11 any Such indlcalion exists. the recverable amount ol the asset is ostimated in order lo delermlne the extent of the Imp8irmenl loss {if any). Taxatlon Th8 Charity 18 exempl frorn corporation tax on ils charitable aclivilles. Fund accounting Unraslricled funds can be used in accordance wlh the charitable objectives al the dlscrelk)n of the trusl&es in rtherance of Ihoir charitable oblectives. Deslgnated funds are income funds of the charity which have been sel a51de out of unre8lrict8d fund8 by th6 trustees for specific purposes. Resldcled fvjnds can only be used for particular ioslricted purposes wllhln Ihe objects ol the charfty. Reslricllons arlse when speclfled by the donor or when fijnds are raised lor porticular reslricled purpose8. Loa80• Rental payable under operating leases. including any leas8 Incenllve rec8ived, are charged as an expense on a straight line basis over the term of th8 relevant leaso. Pènslon cost8 and other po8t-retlrement beneflts Th$ eharllable company operate8 a dofinad conlribullon penslon scheme. Conlributlons payable lo the ch8rilable company's pension scheme are charged lo the Stalefflenl of Flnanclal Aclivltles in the period lo which they relate. Cash and cash equlvalgnts Cash and ca8h equivalent8 include cash In hand, doposll held al call with banks, and olhar short-lerm Ilquld investments wllh orlglnal malurllles of Ihrae month$ or less. Flnan¢lal In¥lrumont8 The chaflty has elgcled lo apply Ihe provlsK)n of Se¢llon 11 'Basi¢ Financlal Inslrumenls, and Sec16on 12 '0ther Flnanclal Instruments 188U8s' of FRS 102 to all of ils financial inslrumenls. Financlal Instruments ar8 recognised Sn Ihe charlly's balance sheet when the charlty becomes party ot Ihe contractual provisions of the Instrument. Flnanclal assets and Ilabllilles are offsel, v4ilh tho not amounts presented In the linanclal slalemenls, when Ihero Is a gallY enforceable right lo sel off the recognlsed amounts and Ihore is an inlgniion lo sollle on a nel basls or lo reallse the asset and sollle the Ilability simultaneously. 8a•lc Ilnanclal a•8Ot• 8a$l¢ financlal assets. which include debtors and cash and bank balance5, are initially measured at Iransacllon prlce including transaction costs and are subsequently carried al amortised cost uslng th& effective inleresl method unless Ihg arrangement conslllutos a financial Iransaclion. where lh8 Iransacllon Is measured al the pr686nl value of the lulure recelpls dlscounled al a markel rale of Interest. Financial assets ¢lassifiod as ¥ecolv8bto wilhln or)e year are not amortised. Baslc flnanclal Ilabllltle8 Basic financial Ilabllllles including creditors and bank loans ar6 Initially recognisod al transaction prtce unle$5 the airangemenl conslitulos a financing Iransacllon, whero the debt instrument is measured 81 tho Psent value of the hjlure p8ymon15 discounted al a market rale of interest. Financial liabililios classified as payable within one year are not amortlsod. Debt instruments are subsequently carrigd al amortised cost. using the effective Interest rale method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppllers. Amounts pay8ble are classifi.ed as current liabilities if payment is due within one year or less. If not, they are presented as non-cuffenl liabilities. Trcide creditors are recoynised initially al transacllo price and subsgquenlly measured al amortised cost using the effeclivo inl8r8s1 method. Dèrecognlllon of flnanclal Ilabllltl88 Financial liabilities are dorecognised when Ihe charity's conlraclual obligations expire or arg dlscharggd or cancelled. Pag8 12 continued...
Flintshir6 Local Voluntary Councll Notes to th¢ Finan¢ial Statements - contlnued for the year ended 31 March 202S OTHER TRADING ACTIVITIES 2025 2024 Other receipts 5,178 1,667 INVESTMENT INCOME 2025 2024 Dgposil account Inl8r6st 23,065 18,090 INCOME FROM CHARrrABLE ACTIVITIES 2025 2024 Activity Ch8rlty acllvlties Grants 623,082 631,938 Grants received, included in the above, are as follows.. 2025 2024 Welsh Councll for Voluntary acllon Flinlshire County Council Belsi Cadwaladr Unlversily Health Board Welsh Govemmenl- Famllies Flrsl & Early Y8ar8 Granis received for dl3lrlbulion Famlli68 First Young People VolunleerSng ICF SpoA and RIF Cadn Cwd 229,054 81.567 101.136 22,500 22,967 35.000 89,389 41,469 207,839 81,834 88,873 94,800 41,557 89,389 27,646 62J,082 631,938 Grant roceived for dlstrlbullons were.. 31 Mirch 2025 31 March 2024£ 13,830 Fllntshlre County Councll- Community Chest Fllnlshire County Council- Summèr of Fun Flinlshire County Councll. Connect Communllles Welsh Council for Voluntary Action Families Firsl Hub BCUHB- CAMHS gr8nl fund lor dislrlbulion 22,967 22,727 5,000 22.967 41,557 RAISING FUNDS Other tradlng actl¥ltlg3 2025 2024 staff cosls 451,323 460,966 Page 13 conllnued...
Flintshirg Local Volunlary Council Notes to the Financial Stat¢monts continued for tho year ended 31 March 2025 CHARITABLE ACTIVITIES COSTS Glonl funding of activities (see note Support Gosls (see note 81 Direct Cost$ 71 Totals Charlty acllvilles 23,005 24,365 102.414 149.784 GRANTS PAYABLE 2025 2024 Charity acllvilles 24,365 44.579 Grant dS8bur8ements Charitable Expondlluro 2025£ Chèritabl8 Expenditurg 2024£ Grant lo inslilulions.. Grant disbursernents- Community Chest Grant disbursernent- Y(>ulh Led Grant Granl disbursernenl- Lonelinèss & Soclal Isolation Fund Grant disbursement- FCC Summer of Fun Grant disbursemenl- Plallau Plant Healthy Eallng 20,565 3,800 15,989 5.900 22,690 24,365 44,579 8UPPORT COSTS Infomialion technology Governance C051s Management Flnanc8 To1819 Charlly acllvlllas 78,885 67 11,777 11,685 102,414 PIET INCOMEIIEXPENDrruREI Net incomellexpendilurel is staled 8flor chargingllcreditingl,, 2025 2024 Auditors, remuneration Other operating leases 4,016 37,123 6,259 33,585 10. TRUSTEES. REMUNERATION AND BENEFITS Thare wore no Iruslees, remunerallon or other beneflls for the year ended 31 March 2025 nor for thé year ended 31 March 2024. Page 14 continued...
Flin15hlre Local Volunt8ry Coun¢il Notes to thè Financial Statement8 - continued for tha year ended 31 March 2025 10. TRUSTEES. REMUNERATION AND BENEFITS . continued Trust¢e$' expenses None of the Iruslees (or any persons connected with them) received any remuneration or benefits fiom the charity during the year. Expenses were paid lo Iruslees in the current year and Ihg pervious year lo reimburse th8 Iruslees for Ir8vel expenses and other Incidental cost incurred In th porformanco of Ihelr dulles as Injslegs. Durin9 tho year exp6n$os lotalling £146 were pald lo the Iruslees12024.' £5321. 11. STAFF COSTS There were no unused hollday enllllemenls for employees services at 31 March 2025. standard Lifo continues lo provide a staff pension scheme wilh a 6Vo conldbulion froffl Flinlshire Local Voluntary Council. The av8rage monthly number of &mployees durlng thè yèar was as follows.. 2025 14 2024 16 Support lo the charlly No employees recelvod emoluments In oxcess of £60,000. 12. COMPARAnvES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Vnre51ricled lunds ReslTicled funds Total funds INCOME AND ENDOWMENTS FROM Ch8rltablè #ctlvltlgs Charity activilles 631.938 631,938 Olhor trading a¢livilies Investment Incom 1,667 1,667 18,090 18,090 Total 18,090 633,605 651,695 EXPENDITURE ON Raising funds 460,966 460,966 Chgritablo actlvltles Charity aclivilles 657 161,056 161,713 Total 857 622,022 622,679 NET INCOME Transfor$ between funds 17,433 526,499 11.583 1526,4991 29,016 Not movemont In funds 543,932 1514,9161 29.016 RECONCILIATION OF FUNDS Total funds brought IoM8rd 90,364 523,111 613,475 TOTAL FUNDS CARRIED FORWARD 634,296 8,195 642,491 Page 15 Continued...
FlSntshlre Local Voluntary Council Notes to the Finan¢ial Statements - continued for the year ended 31 March 202S 13. TANGIBLE FIXEO ASSETS Fixtures and fillings Compulèr equipmenl Totals COST Al 1 Aprll 2024 and 31 March 2025 27,849 41,157 69,006 DEPRECIATION Al 1 April 2024 and 31 March 2025 27.849 41,157 69,006 NET BOOK VALUE Al 31 March 202S Al 31 March 2024 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 202S 2024 Trade debtors Prepayments and accrued income 10,000 14,278 42.117 8,381 24.278 50,498 15. CURRENT ASSET INVESTMENTS 2025 2024 Other 551,159 500,262 18. CREDITORS,. AMOUNTS FALLING DUE wfTHIN ONE YEAR 2025 2024 Trade credSlors Social sBcurlty and olher taxes Accrued expens88 3,989 2,650 1,453 8,111 23,108 27,097 12,214 Deferred income compr18os grant income received which a8 a condillon of the donor relate8 to a future accounliiig period, 17. MOVEMENT IN FUNDS Nel movement In ndS Transfers beon funds Al 3113125 Al 114124 Unrostrl¢ted funds General fund Designated fund 549,294 85,000 19.817 (2.816) 566,295 85,000 634,294 19,817 (2,8161 651,295 Restrlcted funds Engagement and inflLJencing Funding and govarnanco Volunteering Health and social care Grant Funds 1,586 1,248 1.376 3,987 16,349 17.928 16,4391 10,699 18,1361 117.9351 22,237 5,063 114,6861 8,136 41,413 8,197 30,401 2,815 41,413 TOTAL FUNDS 642.491 50,218 692,708 Page 16 continued...
Fllnt8hlrg Local Voluntary Councll Notes to th• Financial Slat¢ments - contlnued for the year ended 31 March 2025 17, MOVEMENT IN FUNDS . contlnued Nel movement in funds, included in the above ar8 as follows.. Incoming resources Resources expended Movement in fund5 Unrestrlcted fund$ General fvnd 23,065 13,2481 19,817 Restrlctod funds Engagement and Influencing Funding and governance Volunleerlng Health and social care Grant Funds 91,397 1M,283 112,493 256,368 23,719 175,0481 1126,3551 1118,9321 1245,6691 131,8551 16.349 17,928 16.4391 10,699 18,1361 628,260 1597,8591 30.401 TOTAL FLINDS 651.325 1601,107) 50,218 Compargtlv•J for movement In fuDd8 Nel movement In ftjnds rransfers belween fund$ Al 3113124 Al 114123 Unrostrlctod tunds General fund Designaled fund 5.364 85.000 17,431 526.499 9,294 85,000 90,364 17,431 526,499 634,294 Restrlct•d funda Engagement and Influendng Funding and governan¢e Volunleerlng Health and social care Grant Funds 143,950 42,415 159,922 155,863 20,961 14,053 {3,7971 133,2171 39.350 14.8041 11 S6.4171 137,3701 1125,3321 1191,2231 116,1571 1,586 1,248 1,373 3,990 523.111 11,585 1526,4991 8,197 TOTAL FUNDS 613,475 29,016 642,491 Comparalive net mov6ment In funds. included In Ihe above are a5 follows.. Incomlng resources Resources exp9ndod Movement in funds Unrestrlcted lunds Gèneral fvnd 18,090 16591 17,431 Restrlcted fund8 Engagomenl and influ9ncing Funding and governance Volunteering Health and social care Grant Funds 82,7T7 121,866 124,438 262.053 42,471 ie8,724} 1125,663) 1157,655) 1222,703} 147,2751 14,053 13,7971 133,2171 39,350 14.8041 633,605 1622.0201 11.585 TOTAL FUNDS 651,695 1622.6791 29,016 Page 17 conllnued...
Fllntshlre Local Voluntary Councll Notes to the Financial Statements - continuèd lor the year endod 31 March 2025 17. MOVEMENT IN FUNOS . contlnued A currenl year 12 months and prior yeaf 12 month$ combined position is os follows.. Nel movernenl in fun¢J$ Transfers between runds At 3113125 Al 114123 Unre$trictgd fund¥ General fund Designated fund 5,364 85,000 37,248 523,683 S66,295 85,000 90,364 37.248 523,883 651.295 R•$trlcted funds Engagement and Influencing Funding and governance Volunteering Health and social care Grant Funds 143,950 42,415 1 $9,922 155.863 20,961 30,402 14,131 {39,6561 50,049 (12,9401 1174,3521 115,133) 1120,269) 1205.9091 18,0211 41,413 131 523,111 41.986 1523,6841 41.413 TOTAL FUNDS 613,475 79,234 692.708 A current year 12 months and prSor year 12 months combined nel movement in funds. Included In the above are as follows,, Incoming resources Resources expended Movement irb funds Unr•$trlcted funds G8nero1 fund 41,1SS (3.9071 37,248 Rè8trlcted lund¥ Ing#g8menl and Influencing Funding and governance VolunlB8rlng Hoallh and social caro Grant Funds 174,174 266,149 236,931 518,421 66.190 1143,7721 1252,0181 1276,587} 1468,3721 179,130} 30,402 14.131 139.6561 50,049 112,9401 1,261,865 {1.219,879} 41,986 TOTAL FUNDS 1, 303,020 11,223,786) 79,234 Deslgn¥t8d fund8 The Income funds of the chaTily Include thè followlng doglgnalod funds whlch hava beon sat aslde out of unre51rtcled funds by tho Iruslees for specific purposes.. Balancè at 1 Aprll 2023 Balance at I April 2024 8alance at 31 March 2025 Transfers Transf•rs Designaled reserve 85,000 85,000 85,000 Page 18 conllnued...
Flintshlre Local Voluntary Councll Notes to the Flnancial Statements . contlnued lor tho year ended 31 Mar¢h 2025 18. OTHER FINANCIAL COMMITMENTS Operatlngloase commltm•nt8 At th8 roport¢ng end dal8 the charity had outstanding commilm8nt5 for futurg minimum leas9 paymenls under non<ancellable operallng leases. which lall due a5 follows.. 2025 £ 23,244 2024 £ 23,244 23.244 Wilhln one year Between two and flvg years 23.244 46.488 The op6rallng1oase consists of rental hgreemenl with BA Comm8rclal from 1 March 2019 to 28 Fèbruary 2029 with a break clause at 1 March 2024. In March 2024 FLVC surrendered and renewed this lease, S year lease with break clause al 2 yoars and then annu81 break Glausg. 19. RELATED PARTY DISCLOSURES Fllnlshlre Lo1 Volunlary Councll provldes 8ervic8 and gr8nl fundlng lo olher voluntary and community groups and, In turn, recelves lundlng and r8$ourcos from a number of exlarnal ag8nci8s. To mlnimlse and manage and conflict of inloresl trustees are required lo slgn a Declaration ol Interest from and, whefe appropriate, declare the partlcular Inlergsl and wlthdraw from m8ellngs or dls¢usslon portalnln9 to that issue. The relaled party Iran$a¢lion3 for the year ended 31 March 2024 We a¥ follows.. Mr J Hatton £881 Granl awarded to Aura Lelsurè and Llbrarles There wore no related party transactions for tha year ended 31 March 2025. 20. RESTRICTED FUNDS Engagemonl and Inllu¢nclng FLVC promotes third sector organlsalSons. sèrvlcès and aeliv•s to stalulory partners. FLVC represenls tha Ihlrd sector al strategic planning and partnershlp groups. FLVC promote$ partnershlp worklng thin the Ihlrd sector and across $e¢lors. Funding and Governance FLVC providas expertlsa on grants, sustainable funding, fundralslng from prfv8le sourc9s, local hjndlng opportunities, commisslonlng, lendoring. fvnding applications, planning, project management and financi81 rnanagemonl. FLVC Pfovldes hlgh quallty. Individual support and 8dvlce on all a8pecl$ of $8tting up and ntrnning a group or organls8ts'0n. Volunt••rlng FLVC m8tches indlvidua15 lookSng lo volunlo8r wllh lo¢al an¢J nallonBI organisalions who are looking for peopl8 to help them and lo help the Individual find a role Sn volunteerlng Ihal Is ideal for them. FLVC helps organisallons to recruit and manage volunteers. Health and Soclal Care FLVC facllitale tho develop eff8cllve partnership working between Heath, Social Care, Third and Independent Sector services. FLVC works in partnorship to strengthen the contributlon of th8 Third Sector in the provision of Well-being Servicès across Flinlshire. Grant Fund$ FLVC works with Funding Bodies in the disbursement of specific grants lo nurnerous voluntary and commLbnily organisalions. Page 19 continued...
Fllntshire Local Voluntary Councll Notes to the Financlal Slat9mgnt¥ continugd for the ar end¢d 31 Maich 2025 21. LEGAL STATUS OF THE CHARI Th6 charily is a company limited by guarantee. The liability ol Ihe membèrs 15 therefore limited. In accordance with the Memorandum ol Association 8very member of the charity undertakes lo contribute such amount as may requlred (not exceeding £101 lo the charity's asset il il shoLLld be vK)und up whilst they gre a member or within one yéar after he or she eeases lo be a member. Page 20
Fllntshire Local Voluntary Council Detalled Statement of Financial AGtivitie$ for the year ended 31 March 2025 2025 2024 INCOME AND ENDOWMENTS Other trading aGtivitles other receipts 5,178 1,687 Investment Income Deposit account interest 23,06S 18,090 Charitable actlvltle$ Grants 623,082 631,938 Total incornlng resourGfjs 651,325 651.895 EXPENDITURE Other tradlng actlvltle8 Wages Penslons 429,102 22,221 437,156 23,810 451,323 460,966 Charllable actlvllles staff trainlng and exponses Voluntr$ and Iralning CAMHS Grants to community groups 15,359 147 7,499 24,365 12,517 612 44,579 47,370 57,708 Support coit# Managomgnt Other operallng leases Insurance Llghl and heal Telophono Postage and stationery Advertising Sundries Compulor expense Trustees expon8e8 AGM expenses Office expense Contractor & consultancy cost Subscriptions 37.123 3.383 5,874 9,346 2,748 1,812 1,098 7,793 147 1,390 3,125 1,300 3, 146 33,585 3.818 6.S67 13,754 2.035 2.011 1.419 8,542 812 640 921 1,850 78,885 75,954 Flnaneè Bank charges 67 298 Infomiatlon techno109y Repairs and rengwals 11,777 4,122 Governance Costs Auditors, remuneration Accountancy and legal leos 4,016 7,669 6,259 17,372 11,685 23,631 This page does nDI foim part of the statutory financial statements Page 21
Flintshlre Local Voluntsry Councll Delalled Statement of Flnanclal Actlvilles lor the year •nd6d 31 March 2025 2025 2024 Total resources expended 601.107 622,679 Net Income 50,218 29,016 Thi5 page does not form part of the 5talulory financial $18lemenls Page 22