Company Number: 3346067 (England and Wales) Charlty Number: 1063019 VOLUNTARY ACTION NORTH LINCOLNSHIRE UMITED (A company Limited by Guarantee) FINANCIALSTATEMENTS Year ended 31 MARCH 2025
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMrrED Company No.. 3 346067 Charity No: 1063019 Contents to the Finandal Statements for the year ended 31 March 2025 Page Company Informatlon Independent Examiners Report Report of the Board of Trustees {incorporating the Directors, Report) Income and Expenditure Account 15 Statement of Financial Activities 17 Balance Sheet 18 Notes to the Financial Statements 20
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company hlo". 3346067 Charity No: 1063019 Company Information for the year ended 31 March 2025 DIRECTORS Mr Allen Ransome (Chair) Mr Donald (Dall Campbell Mr James Truepenny Mrs Christine Mason Mrs Alicia Keen SEcRARy Miss Sian Broughton REGISTERED OFFICE 4-6 Robert Street Scunthorpe North Lincolnshtre DN15 6NG REGISTERED COMPANY NUMBER 3346067 REGISTERED CHARITY NUMBER 1063019 INDEPENDENT EXAMINER Mr Jon Lister FCCA Enterprise Accountancy Services Ltd 8 Castlegate Tickhill Doncaster DNII gQU BANKERS Lloyds 106 High Street Scunthorpe North Lincolnshire DN15 6HG CAF Bank Limited Kings Hill West Malling Kent ME19 4JQ
VOLUNTARY ACTION NORTH LtNCOLNSHIRE LIMITED Company No: 3346067 Charity No: 1063019 Independent Examlnerfs Report to the Members of Volunlzry Action North Lincolnshire Limited I report on the accounts of Voluntary Action North Lincolnshire Limited forthe year ended 31 March 2025, which are set oul on P<iges 15 to 38. Respectlve responsibilities of trustees and examlner Ihe trustees (wlio are also the director5 of the company for the purposes of company lawl are resporrslble for the preparation of the accounts. The charitvs trustees consider that an audit is not required for this year under sectton 144 of the Charitles Act 2011 (the Chartties Act) and that an independent examination is needed. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission {under section 14515llb) of the Charities Act, and to statp. whether particular matters have come to my attention. Basis of independent examlnerfs report My examination was carried out in accordan with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a cornparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fairf view, and the report is limited to those matters set out in the statement below. Independent Examinerfs statement In connection with my examination, no matter has come to my attention to Indicate that: accnunting records have not been kept In accordan with section 386 of the Companies Act 2006. the account5 do not accord with such records: where accounts are prepad on an accruals basis, whethertheyfail to comply with relevant accounting requlrements under section 396 of the Companies Act 2006, or are not consistent with the Charities SORP {FRS102} any matter which the examiner believes should be drawn to the attention of the reader to gain a proper understanding of the accounts. Mr Jon Lister FCCA Enterprise Accountancy Services Limited 8 Castlegate Tickhill Doncaster DNII 9QU 12 March 2026 41Pag¢
VOLUNTARY ACTION NORTH LtNCOLNSHIRE LIMrrED Company No: 3346067 Cbarity No: 1063019 Report of the Board of Trustees (incorporatlng the Dlrectors. Report) for the year ended 31 March 2025 The Trustees present their report with the financial statements of the char5table Company for the year ended 31 March 2025. 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 Recomtmended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191 except in respect of deferred income and the creation of a redundancy provision where adherence would not give a true and fair view as explained in Note 1.1. This report and financial statements should be read in conjunction with the reports and financial statements of Community VISION {Voluntary Infrastructure Support Involving Organisations and Networks} CIO and East Riding Voluntary Action Services {ERVASI Limited which will provide the full picture of the organisations working under the Community VISION brand while the merger activities are finalised. Reference and Administrative Details of the Charlty, Its Trustees and Advlsers Name of charlt Voluntary Action North Lincolnshire Limited Charit Re istration Number: 1063019 Com an Re istration Number: 3346067 Re 1Stered and rinci alo eratin address: 4-6 Robert Street, Scunthorpe North Lincolnshire, DN15 6NG Directors and Trustees: The directors of the charitable company (the charity) are its trustees for the purpose of charity law and throughout this report are collectively referred to as the trustees. Names of trustees (directors) who served during the year and since the year end were as follows.. Mr Allen Ransome (Chair) Mr Donald Campbell Mr James Truepenny Mrs Christine Mason Mrs Alicia Keen The company is limited by guarantee therefore none of the directors have an Interest in share capital.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMtrED Company No: 3346067 Charity No,, 1063019 Report of the Board of Trustees lincorporatlng the Dlrector< Report) for the year ended 31 March 2025 Com an Secreta Mlss Sian Broughton Da toDa Mana ement of the Chari Chief Executive: Mlss Slan Broughton Inde endent ExaThiner'. Mr Jon Lister FCCA Enterprise Accountancy Services Limited 8 Castlegate Tickhill Doncaster DNII 9QU Bankers: Lloyds 106 High Street Scunthorpe North Lincolnshire DN15 6HG CAF Bank Limited Kings Hill West Malling Kent ME19 4JQ Structure, Governance and Management Governin Document.. Voluntary Action North Lincolnshire Limited is a registered charity and a company limited by guarantee governed by its Memorandum and Articles of Association adopted on 19 March 1997, and amended on 7 October 2004, 4 October 2007, 7 October 2010 and 25 November 2020. The company was incorporated on l April 1997. Every member of the Charity undertakes to contribute a maximum of £10 in the event of the charity winding up. Recruitment and A ointment of Trustees The trustees form the Executive Committee of the charity and are elected at the Annual General Meeting by the members of the Charity {usually for a three-year term). There is provision for the co-option of additional trustees if required. The board of trustees endeavors to include at least one person with skills or experience in each of the following areas: {1} Legal {3} Personnel (2) Financial (4) He31th & Safety The Articles of Associations state that the number of trustees must be not less than five and no more than fifteen.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LDAITED Company No: 3346067 Charity No.. 1063019 Report of the Board of Trustees (incorporatlng the Dlrectors. Report) for the year ended 31 March 2025 Trustee Induction and Trainin All new trustees undergo appropriate induction trainin& provided by the Chief Executive. Additional training is provided at any point for new and existing trustees, whenever it is considered necessary. anisational structure The board of trustees, which currently meets monthly, manages the Charity, and concentrates on strateEIC matters. The Chief Executive manages the day-to-day operations of the charity and ha5 authority to delegate as appropriate to other staff members. Ad-hoc committees are set up when the need arises. Risk Mana ement The major rlsks, to which the company is exposed, as identified by the director5, have been reviewed and systems have been established to mitl8ate those risks. The organisatlon has risk management plans in place at 2 levels: Organisational and Strategic risks and delivery risks have been assessed for all activities. The Board have considered and reviewed risk plans and considerthat systems and processes put in place to mitigate risks are sufficient and meet the requirements of the Charity Commission and the Charity's insurers. Objectives and Activities As set out in the Memorandum of Association, the Charity's objects are," (al to promote any charitable purpose for the benefit of the community in the local government district of North Lincolnshire, and in particular the advancement of education, the protection of health and the rellef of poverty, distress and sickness. (bl To promote and organise cooperation in the achievement of the above purposes and to that end to bringtogether in council representatives of the voluntary organisation and statutory authorities within the area of benefit. This means that the main objects of the charity are promotin& developing and supporting voluntary activity within the community. The principal activities, carried out to achieve these objectives, are the provision of services to member orEanisations; liaison with statutory, national and major voluntary organisations; representation of local views aboutservice provision; and the development of new services. Trustees paid due regard to the Charity Commission's public benefit guidance when exercising any powers or duties to which the guidance is relevant.
VOLUNFARY AcfIoN NORTH LINCOLNSHIRE LIMITED Company No: 3346067 Charity No: 1063019 Report of the Board of Trustees (Incorporating the Dlrectors. Report) for the year ended 31 March 2025 Main ob ectives for the ear 2025-26 In developing the main objectives for the following year, the Trustees have given regard to the Charity Commission guidance on public benefit. Following on from the merger investigations and closer partnership working with East Riding Voluntary Action Services (ERVASI Ltd (Company No: 5894388, Charity No: 1121190), at our respective AGM'5 a resolution to merge was provided to both organisations memberships which could be voted on in person and electronically. Thls was agreed unanimously by all voting members. We registered a new Charitable Incorporated Organisation for this purpose. Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO (Charity No: 12031291 and new bank accounts were set up for the new Charity. During this financial year, we have started the transfer of operations into the new charity. Thls wlll complete in the next financial year a5 Outstanding relevant permissions are received. Thls brings new opportunities and fresh challenge5, which we are very well placed to meet through our strong partnerships and the skills and dedication of the respective staff teams working together to strengthen the support offered to the Voluntary, Community Faith and Social Enterprise Settors IVCFSE) across both East Riding and North Llncolnshire. The Board of Trustees remains committed to investigating ways of diversifying income to ensure the sustainability of support to the VCFSE. Achievements and Performan Review of Acti.vities 2024-2025 The Voluntary Action North Lincolnshire Limited Board of Trustees is satisfied that in 2024-2025: <1 Our work reflected our aims. ts Our resources were well managed. Members were satisfied with the service they received. £1 A balance wa5 achieved between core Service provision and new developments. Only the activities that continued under VANL have been included in this report. For full information of the activities taken place under the Communtty VISION brand please also see the annual reports for Communty VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO and East Riding Voluntary Artion Services (ERVAS) Ltd.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Report of the Board of Trustees (Incorporatlng the Dlrectorg Report) for the year ended 31 March 2025 Review of Activlties 2024-2025 - Continued Merger Internal preparations towards the merger have continued. The Charity Commission provided an order to authorise the conflict of interest so that the Trustees could make a decision regarding the proposed transfer of assets and liabilities and to authorise the trustees to grant an indemnity under S105 of the Charities Act 2011. In addition, we received S201 consent to transfer the premises owned by VANL to Community VISION. During the year the majority of our remaining activities transferred to Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO. The transfer of the assets and liabilities will take place In the next accounting period. We are also awaiting permission from some grant funders to transfer restricted funds, this will also finalised in the next accounting period. In the interim, Voluntary Action North Lincolnshire Limited, East Riding Voluntary Action Services IERVAS) Ltd and Community VISION (Voluntary Infrastructure Support Involving Organisatlons and Networks) CIO are operatin8 in tandem with partnership arrangements in place. VANL General Actlvltles Funding VANL administered the Supporting Mental Health Fund, funding originally provided by North Lincolnshire CCG which later changed to the Humber and North Yorkshire Health and Care Partnership and the Scunthorpe North Health Inequalities Fund, funding provided by North Lincolnshire Counci15 Public Health Team. VANL also took the lead on the Best Start For All Project and administered partnership funds to Crosby Communlty Association, North Lincolnshire Mind and Westcliff Community Works in line with the terms of the funding. In addition, we remained the locally trusted organisation for Winterton 2022 project funded by the Big Local and provided grants in line with the plan. VANL continued to fund the funding portal for VCFSE or8anisations in North Lincolnshire to access. Volunteen The Volunteen Projett provides a range of volunteering opportunities for young people aged 11 to 25 in North Lincolnshire. Thls improves their prospects of future employability, as well as increasing other outcomes such as self-esteem, confidence, skills, knowledge, accreditations and the chance to try new things and make new friends. During the year VANL had the following Volunteen projects: Volunteen Green North Lincolnshlre This was funded by the Postcode Neighbourhood Trust to support young people to volunteer on environmental projects.
VOLUNTARY AcfIoN NORTH LINCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Report of the Board of Trustees (incorporatlng the Dlrectorf Report) for the year ended 31 March 2025 Review of Activities 2024-2025- Continued Wlnterton 2022 We continued to support the Community of Winterton a5 Local Trusted Organisation for Winterton 2022. Big Local project, helpin8 them to manage and deliver their activities, This included: direct development wor* and social prescribing activities within the area the provision of grants to VCFSE organisations the delivery of training programmes to the VCFSE, local businesses and the community in Winterton First Steps Forward We are the lead partner on a partnership bid to the National Lottery Community Fund for the First Steps Forward project (previously called Best Start For All}. This is a partnership project with North Lincolnshire Mind, Crosby Community Association and Westcliff Community Works to support famllies with a child under 5 to improve their outcomes. Statement of rant makin Grants are only made by the organisation within the criteria laid down bythe funding bodies providing the grant money. The grants are administered by an independent grant review panel. Due diligence is undertaken on all organisations and individuals applying for grants from the organisation. We also comply with our requirements and procedures in relation to anti-money lau ndering legislation. Grant5 Distributed During the year VANL administered funds for Winterton 2022, the Supporting Mental Health Fund, Scunthorpe North Health Inequalities Fund and partnership grants for the First Steps Forward project. VANL is the Locally Trusted Or8anisation (LTO) forthe Winterton 2022 Big Local area and administered grants on their behalf. The funding was provided by Local Trust for distribution to voluntary sector/not for profit organisations. Organlsatlon Purpose Amount Light Up Winterton CIC Poirier Foundation Winterton Community Academy Masterclass in puppet making Communty Fridge Development of an on-site garden 2,750 1,612 9,370 13,732
VOLUNTARY AcfioN NORTH LINCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Report of the Board of Trustees (incorporatlng the Dlrectorfs Report) For the year ended 31 March 20Z5 Achievements and Performance (continued) Grants Distributed continued The Supporting Mental Health Fund was provided by North Llncolnshire CCG now part of the Humber and North Yorkshire Health and Care Partnership to provide grants to VCFSE organisations/not for profit groups to provide activities supportinE mental health and wellbeing. Organlsatlon Purpose Amount Changing Lives Through Changing Minds Provision of counsellingjtherapy sessions 1,491 1,491 The Scunthorpe North Reducing Health Inequalities Fund, was provided from North Lincolnshlre Council Public Health to provide grants to VCFSE or8anisations/not for profrt groups to provide activities in Scunthorpe North that will support in reducing health inequalities. Organlsation Purpose Amount Carers Support Centre Fitness session5 for people living with dementia and their carers Two one-day introductions to Trauma- informed care for staff and volunteers Support to Ukrainian families, fostering well-beinE, cultural continuity. and mutual support 2,959 The Iron Foundation 5,01)) Oasis Hub Hender50n Avenue 5,0(M) 12,959 VANL acts as lead partner when applying for funds, or provides grants to organisations in order to support service delivery on contracts. During the year partnership grants were paid to the following organisations in line with funding applications/tenders submitted: Organisation Purpose Amount Crosby Communlty Association First Steps Forward- National Lottery Communty Fund First Steps Forward- National Lottery Comrnunty Fund First Steps FonNard- National Lottery Comrnunwty Fund 19,052 Westcliff Community Works 21,228 North Lincolnshire Mind 21,228 61,508 Total Grants provided 89,690
VOLUNTARY ACTION NORTH LtNCOLNSHIRE LIMITED Company No: 3346067 Charity No., 1063019 Report of the Board of Trustees (Incorporating the Directorfs Report) For the year ended 31 March 2025 Achievements and Performance (continued) Em VANL is a service organisation and reco8nises that its personnel are one of its greatest strengths. All recruitment is carried out following appropriate HR processes and procedures to ensure that the right personnel with the right skills are employed within the organisation. In addition, an in-depth induction and appropriate training are sought to ensure that our employees are highly skilled and adaptable to the challenges within the VCFSE sector. The Trustees would like to thank all employees both current and those that left during the year for all of their hard work during the year. On 151 November 2023 all employees were transferred to the new CIO under the Transfer of Undertakings for the Protection of Employment (TUPE). Employees were then seconded to VANL as required for operations that have continued under VANL. Contribution of Volunteers As a charitable organisation our Board of Trustees provide their time and expertise in governance, strategic planning and overseeing the activities of the organisation on a voluntary basis. During the year, VANL had volunteers providing additional capacity to the organisation's activities. The Trustees and staff would like to thank all volunteers for their contribution to VANL, the wider VCFSE and their communities during the year. Volunteers gtve their time freelyto provide support and are a much needed and valijed resource. Flnanclal Revlew Reserves The Executive Committee regularly review the Reserves policy of the charity to ensure it meets the needs of the Chartty. A minimum requirement of the reserves policy is that at least six month5, core running costs and the value of any core redundancy is retained in the unrestricted designated fund to ensure a sufficient buffer to enable effective financial decision-making, rather than short term declsions and to ensure effective financial stewardship of the Charity. Additional funds may be maintained as part of this reserve to support projects where funding 15 received in arrears, unrestricted contracted projects or it is decided to be financially prudent bythe Executive Committee. General Funds are to be retained and reinvested in accordance wtth the Company's Memorandum of Assoclation and the Charitrfs objective5 contained therein.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company No: 3346067 Charity No: 1063019 Report of the Board of Trustees (Incorporating the Dirertorfs Report) For the year ended 31 March 2025 Financial Review (continued) Desi nated Fund- Pro In April 2011 the Company purchased the property it occupies and holds funds in a Property fund to cover the costs of improving and maintaining the property. This designated reserve is £10,000.00. During the year, the value of the property was also added into this designated fund as it provides the differentiation between an asset and a more liquid fund when people are looking at the unrestricted fund balance. Investment Poli At the beginning of the year the company held investments with the Charity Aid Foundation Bank to produce income and capital growth in a manner that is consistent with the Companws stated charitable objectives and ethical standpoint. This fund ceased operation and due to the work around the merEer this has been returned to the company and currently sits within the VANL bank account. A review of the investment strate8y will be undertaken once the merger has been completed. Statement of dlsclosure of Information to Independent Examlner We, the directors of the company who held office at the date of approval of these financial statements, each confirm so far as we are aware. that: there is no relevant information of which the companws Independent Examiner is unaware; and We have taken all the steps that we ought to have taken as directors in order to make ourselves aware of any relevant information and to establish that the compan¢s Independent Examiner Is aware of that information. Statement of directors, re5ponsibllitles Company law requires the directors to prepare financial statements for each financlal year which give a true and fair view of the state of affairs of the charitable company and of the excess or deficit of income over expenditure of the charitable company forthat period. In preparing those financial 5tatementS, the directors are required to: select suitable accounting policies and then apply them consistently. make judgements and estimates that are reasonable and prudent. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue to operate.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company No: 3346067 Charity No.. 1063019 Report of the Board of Trustees (incorporating the Directorfs Report) For the year ended 31 March 2025 Statement of dlrectors, responsibilltles (continued) The directors confirm that the accounts comply with the above requirements. The directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the a55ets of the company and hence fortaking reasonable steps forthe prevention and detectlon of fraud and other irregularities. Independent Examiner of Accounts Following the retirement of the previous independent examiner, Jon Lister FCCA of Enterprise Accountancy Services Ltd has been appointed as the Independent Examiner for this year. Small company provlslons This report has been prepared taking advantage of the small companies. exemption of section 415A of the Companies Act 2006. By order of the Board on 12 March 2026 en me - Chairman
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company No: 3346067 Charity No: 1063019 Income and EKpenditure Account for the year ended 31 March 2025 2025 2024 Notes INCOME 3,4.5 184.559 355,418 EXPENDITURE {173,652) (361,8471 OPERATING {DEFICIT}/SURPLUS 10.907 16,4291 Interest receivable and similar income Profit/(Lossl on investment5 Transfer to Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO Management Fee5 and FCR Recharges to Community VISION cio 5,417 7,412 12 11,2631 19, 20 (78,683} 1206) 16, 19, 20 (18,147) 118,7621 (DEFICIT)/suRPLUS FOR THE YEAR (80,506) 119,2481 RESERVES BROUGHT FORWARD L6 359,808 379,056 RESERVES CARRIED FORWARD 16 279,302 359,808 *THE INCOME AND EXPENDrruRE ACCOUNT INCLUDES THE FOLLONG ATfRIBiTfABLE TO DJSCONTINUED OPERATIONS INCOME 14,600 143,627 EXPENDrruRE (15,078) (179,667) SURPLUS/(DEFIaT) FOR THE YEAR (478) (36,040) RESERVES BROUGHT FORWARD 36,040 OVERALL SURPLUSI(DEFIClT) FROM DISCONTINUED OPERATION
VOLUNTARY ACTION NORTH LtNCOLNSHtRE LIMrrED Company No: 3346067 Charity No: 1063019 Income and Expenditure Account (contlnued) for the year ended 31 March 2025 Total income lincluding bank interest} of £189,976 {2024: £362,830) comprises £11,793 (2024: £35,540) for unrestricted funds and £178,183 {2024: £327,290) for restricted funds. A detailed analysis of income by source is provided in the statement of financial artivitie5. The deficit for the year of £80,50612024: £19,248) comprises a deficit £82,80912024: surplus £23,483) for unrestricted funds and a surplus of £2,303 (2024: deficit £42,731) for restricted funds. There are no recognised gains and losses other than those passing through the income and expenditure account. The income and expenditure account has been prepared on the basis that all operations are continuing operations. The notes on pages 20 to 38 form part of these financial statements.
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VOLUNTARY AcfIoN NORTH LtNCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Notes to the Financial Statements for the year ended 31 March 2025 Accountlng Pollcles Accountlng convention The financial statement5 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 {FRS102) (effective Isi January 2019)- (Charities SORP (FRS102)), the flnancial reporting standard applicable in the UK and Republic of Ireland IFRS102) and the Companies Act 2006 except in respect of deferred income where adherence would not give a true and fair view as explained in Note 1.3. Voluntary Action North Lincolnshire Limited meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notels). Company status The charity is a company limited by guarantee. The members of the company are the directors named on pa8e 3. Income Income is recognised when the charity has entitlemerbt to the funds, any performance conditions attached to the item{s} of income have been met, it is probable that tho income will be received, and the amount can be measured reliably. Service5 provided, investment income and rents are accounted for on the accrual's basis. other Income is accounted forwhen received. All income is shown gross with associated costs included in expenditure. Grants received to fund the purchase of fixed assets are credited to the Statement of Financial Activities when the Company is legally entitled to the income. The related expenditure is charged to Fixed Assets in the Balance Sheet. Grants received of a revenue nature are accounted for on the accruals basis and credited to Incoming Resources in the Statement of Financial Activities when the cornpany is legally entitled to the income, the amount can be quantified with reasonable accuracy and the grant relate5 to the relevant time period. Therefore, grants received in advance may be deferred to future time periods. This is a departure from the Charrties SORP (FRS1021 in order to ensure that the accounts of the Charity provide a Yrue and Fairf, view. The Trustees considered the requirement to recognise income when the charity has entitlement to the funds, any performance condltions attached to the itemlsl of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Due to the payment of some grants received in advance this would distort the Net 20IPa
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMrrED Company No: 3346067 ChLtY No: 1063019 Notes to the Flnanclal Statements for the year ended 31 March 2025 Income (contlnued) Surplus/lDeficit} figures which could jeopardise the Charitys position when applying for contracts. Grants received and held by the Company prior to making grants to smaller charitable concerns are treated as deferred income. The Trustees considered the requirement to recogni5e income when the charlty has entitlement to the funds, any performance conditlons attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Due to the payment of some grants received in advance thls would distort the Net Surplus/{Deficit) figures which could jeopardise the Charitws position when applying for contracts. Expenditure and irrecoverable VAT Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure has been classified under headings that aggregate costs related to the category. All expenditure undertaken is in line with our charltable and is undertaken to further the purposes of the charity 3nd the associated support Costs. The Charity is not VAT registered and irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred. Tanglble flxed assets and depreaation Tangible fixed assets are stated at cost less depreciation. Depreciation on other assets IS provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life (except as detailed below) as follows: Land and Buildings Valued at Market Value Computer Equipment 33% on the straight-line basis Office Equipment 25% on the straight-line basis Motor Vehicle 33% on the straight-line basis Fund accounting Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donor5. Restricted funds are accounted for separately to each other and to the core funding of the company.
VOLUNTARY ACTION NORTH LINCOLNSFtIRE LIMED Company No: 3346067 Charity No: 1063019 Notes to the Financial Statements for the year ended 31 March 2025 Fund accounting (continued} General funds are unrestricted funds whlch are available for use at the discretion of the trustees in furtherance of the general objettives of the charity and which have not been designated for other purposes. Designated funds comprise unrestricted funds that have been set aside by the directors for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements. Operatlng leases Rentals applicable to operating leases are charged to the SOFA over the period in which the cost is incurred. Golng Concern. The Charity is currently going through a merger. It is anticipated that this will complete In the next financial year. The accounts have been prepared on the basis of discontinued operations. Income and Expenditure Attount The company is a registered charity and so achievements cannot be measured by normal commercial criteria. Accordingly, the Director5 consider that it would be inappropriate to present a Profrt and Loss Account in one of the formats set out in the Companies Act 2006. Therefore, as permitted by the Companie5 Act, in order to reflect the special nature of the company's activities, the Directors are of the opinion that it would be more appropriate to present an Income and Expenditure Account. 221PJ
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VOLUNTARY A[oN NORTH LtNCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Notes to the Financlal Statements or the year ended 31 March 2025 Staff Costs Total 2025 Total 2024 Wages and salaries linc Employers Nl and Pensions) Redundancy payments Redundancy Provision adjustments CEO Secondment Outsourced Payroll services Outsourced Bookkeeping & Accountancy Staff Training Staff Travel 51,560 137,361 {7,586) 20,404 216 12,057 203 2,344 164,999 223 426 52,209 Average number of pald staff 2025 2024 Headcount There are no higher paid staff. Some staff work on both core funttions and projects. Operatlng surplus The operating surplus is arrived at after charging: Total 2025 Total 2024 Depreciation- owned assets Directors, emoluments Dirertors, travelling expenses Independent Examinerfs remuneration 1.909 1,545 600 2,509 660 2,205 251PaiE
VOLUNTARY ACTION NORTH LINCOLNSHIRE L[lED Company No,. 3346067 Charity No,, 1063019 Notes to the Financial Statements for the year ended 31 March 2025 Interest recelvable and similar income Total 2025 Total 2024 Interest on Bonds Bank interest 633 6,779 7,412 5,417 5,417 io. Taxatlon As a charity the company is exempt from Corporation Tax. 11. Tangible Fixed Assets Freehold Land & Buildings Contents & Equipment Totsl At l April 2024 Additions Disposals At 31 March 2025 Depreclation At l April 2024 Charge for the year On disposals At 31 March 2025 Net Book Value At 31 March 2024 At 31 March 2025 191,688 35,074 660 226,762 660 191,688 35,734 227,422 32,442 1,909 32,442 1,909 34,351 34,351 191,688 191,688 2,632 1,383 194,320 193,071 In April 2011 the Company purchased the freehold to its premises. The freehold property has been retained at market value which coincidentally is the same as the original purchase cost. A designated property reserve has been created to provide for expenditure which may be required. 12. Investments Total 2025 Total 2024 Market value at l Aprll Income reinvested Decrease in market value Investments realized Market value at 31 March 46,045 633 (1,2631 145,415} 261 P
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company No: 3346067 Charity No: 1063019 Notes to the Finanaal Ststements for the year ended 31 March 2025 13. Debtors 2025 2024 Trade debtors Debtors due to group undertakings: Community VISION Prepayments and Accrued Income 4,451 1,028 35,992 41,471 39,904 56,992 96,896 14. Creditors: Amounts falling due wlthln one year 2025 2024 Trade creditors Creditors due to group undertakings: Community VISION Creditors due to group undertakings: Phoenix Accruals Deferred income Other taxes and social security Pension Other creditors: redundancy provision 663 70,132 (330) 600 18,017 3,632 151,216 43 625 79,489 1,069 17 89,082 236,091 14. b Deferred Income The following income has been deferred into future years: Income Reason Total 2025 Total 2024 I Supporting Mental Health Received in advance for next Fund {North Lincolnshire accounting year {matching concept) CCGI Scunthorpe North Health Received in advance for ne Inequalities Fund (North accounting year {matching concept) Lincoln5h ire Council) First Steps Forward (National Lottery Community Fund) Sub-total of accrued income c/f 1,641 Received in advance for next accounting year (matching concept) 66, 796 271PJ
VOLUNTARY ACTION NORTH LcOLNSHIRB LIMITED Company No: 3346067 Charity No: 1063019 Notes to the Financial Statements for the year ended 31 March 2025 14. Credltors: Amounts falllng due within one year (continued) 14. b Deferred Income Icontinued) Income Reason Total 2025 Total 2024 Sub-total of accrued income c/f Open 4 Community North Received in advance for next Lincolnshire (North i accounting year {matching concept) Lincolnshire Council) Volunteen Green North Lincolnshire (Postcode Neighbourhood Trust) 66, 796 Received in advance for next accounting year (matching concept) 12,215 Capacity Builder {North Lincolnshire Council) Best Start for All Received in advance for next accounting year (matching concept) Fixed Asset Funding to be released in line with Depreciation (matching concept) 563 Total Deferred Income 18,017 79,489
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VOLUNTARY ACTION NORTH LINCOLNSHIRE Ltt¥fffED Company No: 3346067 Charity No.. 1063019 Notes to the Flnanclal Statements for the year ended 31 March 2025 16. Accumulated funds (continued) Restricted Funds 'Transfers: All transfers for internal management fees and fvll cost recovery charges are based on amounts requested within funding bids. From November 2023, management fees relating to core staffing was paid to Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO. Transfers ft)r internal services (HR, printing, Training etc} are based on charge out rates as per our pricing structures. A brief description of the Restricted Funds is given below: Chlldren and Famlly Servlces: Flrst steps Forward {National Lottery Community Fund) Restrirted funding was ceiVed from the National Lottery Community Fund for the Best Start For All projett which we have subsequently renamed First Steps Forward. This is a partne15hip project with North Lincolnshire Mind, Crosby Community Association and Westcllff Community Works to 5UPPOrt families facing inequalities with a child under 5 to improve their outcomes. During the year transfers were made as follows.. Internal Management Fees and Full Cost Recovery Recharges (to Community VISION} 114,479) (14,479) Youth Volunteering and Capacity Building (North Lincolnshire Council) Restricted funding from North Lincolnshire Council to develop youth volunteering and 50cial action activities and to support capacity buildingwithin the voluntary youth sector. This was transferred to Community VISION at the end of the prior year. This fund relates to fixed assets to depreciate and is not a monetary fund. During the year transfers were made as follows: Merger Transfer (from Community VISION) 165 165
VOLUNTAIIY AcfIoN NORTH LINCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Notes to the Financial Statements for the year ended 31 March 2025 16. Accumulated funds (continued) Restricted Funds Volunteen Green North Llncolnshire (Postcode Neighbourhood Trust) Restricted funding from the Postcode Neighbourhood Trust to develop youth volunteering and social action activities on environmental projects. During the year transfers were made as follows: Internal Management Fees and Full Cost Recovery Recharges (to Community VISION} Internal Management Fees and Full Cost Recovery Recharges-Training Recharge (to Community VISION) (2,625} (2521 12,8771 BABES volunteers (North Lincolnshire Council) Restricted funding received from North Lincolnshire Council to provide expenses for volunteers to support rnums with maintaining breastfeeding. Development Work: Social PrèscrlblnB Capaclty Bulldlng (North Llncolnshire Council Restricted funding from North Lincolnshire Council to deliver capacity building support including governance, funding and development support to the VCFSE enabling them to support social prescribing. Thls was transferred to Community VISION at the end of the prior year. This fund relates to fixed assets to depreciate and is not a monetary fund. Wlnterton 2022 (Big Local Fund) Restricted fundinB from Big Local to support Winterton 2022 as their Local Trusted Organisation {LTOI. Our role is to support them to develop ideas into activities and administer the project and manage the funds. The Town was awarded £1 million of National Lottery Community Fund funding managed by The Big Local Trustto take forward their l(kyear plan. During the year transfers were made a5 follows: Internal Management Fees and Full Cost Recovery Recharges (to unrestricted fund5) 11,206) 11,206) 33 | PaLFL
VOLUNTARY ACTION NORTH LtNCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Notes to the Finanaal Statements for the year ended 31 March 2025 16. Accurnulated funds (continued) Restricted Funds Sanctuary Breaks The Sanctuary Breaks scheme is a project of the Greater Lincolnshire Area of Sanctuary. The scheme offers day-lon& weekend or week-long breaks in Greater Lincolnshire for asylum seekers/refugees from dlspersal cities/towns (such as Leeds, Leicester, Doncaster). Asylum seekerslrefugees are placed with host families and enjoy practicing English, learning about English culture, trips to the seaside and into the countryside, and engaging with a wel¢omin& local community through shared activlties. Funding is currently used to support volunteers with DBS Checks. Tralnlng: Volunteer Training (National Lottery Community Fund) Restricted funding from the National Lottery Communrty Fund, Awards For All program to provide training to volunteers. Grant Schemes: Supporting Mental Health Fund (North Lincolnshire CCGI Restricted funding from North Lincolnshire CCG now part of the Humber and North Yorkshire Health and Care Partnership to provide grants to VCF5E organisations to increase and support activities for people with poor mental health and wellbein8. During the year transfers were made as follows: Fund Management {to Community VISION) 11501 11501 Scunthorpe North Health Inequalitles Fund (North Llncolnshlre Council) Restricted funding from North Lincolnshire Council Public Health to provide grants to VCFSE organisations to reduce health inequalities for people living in the Scunthorpe North area. Hardship Fund (Scunthorpe Rotary Club) Restricted funding from the Scunthorpe Rotary Club to provide a Small Grant Fund to provide essential items to vulnerable people. Applications were accepted from organisations who were supporting people in difficulty.
VOLUNTARY ACTION NORTH LtNCOLNSHIRE LIMrrED Company No: 3346067 Charity No: 1063019 Notes to the Flnanclal Statements for the year ended 31 Marth 2025 17. Contlngent Ilabllltles There were no contingent liabilltles. 18. Dlrectors, Remuneration There was no remuneration paid to Directors during the year.12024- £0}. No remuneration was paid or payable for the year to any other director or to any person or persons known to be connected with any of them. There was no reimbursement of travel expenses made to directors in respect of the year, 12024- £0). 19. Transfers to other organisations Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO During the year, we continued with the merger preparations following the successful re8istratlDn of Community VISION as a charitable Incorporated Organisation (Charity Nuinber: 1203129). All staff were transferred to Community VISION from the ISI November 2023, staff are seconded back to VANL where contracts have not yet been novated. VANL is liaising with funders to novate all contracts and funding agreements. In the current year transfers were made to Community VISION as follows: Transfer to VANL from Community VISION to cover defictt on Youth Volunteoring and Capacity Building Merger transfer to Community VISION (from unrestricted funds) Internal Management Fees and Full Cost Recovery Recharges {from restricted projects) Internal recharge Training {from restricted projects) 165 178,848) (17,8951 {2521 (96,8301
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMrrED Company No.. 3346067 Charity No,. 1063019 Notes to the Financial Statements for the year ended 31 March 2025 19. Transfers to other organlsatlons (contlnued) All transfers for Snternal management fees and full cost recovery charges are based on amounts requested within funding bids. From November 2023, management fees relating to core staffing was paid to Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO. Internal Management Fees and Full Cost Recovery Charges are shown in the restricted funds note {Note 16). 20. Related party transactlons During the year the Company had the following related party transactions with its Trustees/Senior Officers and the organisations they represent on the Board of Voluntary Action North Lincolnshire Limited or alternatively organisations in which they hold an officer position which is not individually represented on the Board of Voluntary Action North Lincolnshire Limited. Organlsatlon Related Party Nature of seNice Amount Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks) CIO Internal Management Fees and Full Cost Recovery Recharges £ 17,895 (Expenditure) 252 (Expenditure) Trnjstees Staffing Recharges £ 52,969 {Expendlturel MergerTransfer £165 {Income} £78,848 (Expenditure) Consultancy and Services £980 (Expenditure) Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks} CIO is the charitable organisation that has been set up for the merger of Voluntary Action North Lincolnshire and East Riding Voluntary Action Services {ERVAS} Ltd and. All Directorsnrustees of VANL are also Trustees of Community VISION. All transfers for internal management fees and full cost recovery charges are based on amounts requested within funding bids. From November 2023, management fees relating to core staffing was paid to Community VISION (Voluntary Infrastructure Support Involving Organisations and Networks> CIO. Staffing Recharges relate to staff seconded to VANL followingthe transfer of all staff to Community VISION as of the 1st November 2023. 361PJ
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMITED Company No,. 3346067 Charity No.. 1063019 Notes to the Flnancial Statements for the year ended 31 March 2025 20. Related party transactions (contlnued) The debtor balance relatingto CommunityVISION at the year end date was£l,02812024: £0). The creditor balance relating to Community VISION at the year end date was £70,132 (2024.. 151,216). Oryanisation Related Party Phoenlx VANL and Accountancy and Sian Business Broughton Consultancy Ltd Nature of service Amount Consultancy and Services £ 740 (Expenditure) Phoenix Accountancy and Business Consultanry Limited is a wholly owned subsidiary of Community VISION {Voluntary Infrastructure Support Involving Organisation5 and Networks} CIO. Community VISION is a Corporate Director and Sian Broughton due to her position of Chief Executive Officer of Community VISION/Voluntary Action North Lincolnshire Limited and holding the Accountancy Pratticing licence with the Chartered Instrtute of Management Accountants is an individual Director. Expenditure represents the provislon of services to VANL {for both work carried out for the charity or with external organisations at the request of the charity). The creditor amount outstanding at the year end date was-£33012024: £43) 21. Members The liability of the members is limited. Every member of the Company undertakes to contribute such amount a5 may be required, not exceeding£lO, to the company's assets if it should be wound up whilethey are a member, or within a year after they cease to be a member. This is for the payment of the Compan¢s debts and Ilabilities contracted before they ceased to be a member and of the costs, charges and expenses of winding up and for the adjustment of the rights of the contributories among themselves. If the company is wound up or dissolved and after all its debts and liabilities 'have been satisfied there remains any property, it shall not be paid to or distributed among the mernbers of the Company but shall be given or transferred to another charity or charities having objectives similar to the objects of the Company.
VOLUNTARY ACTION NORTH LINCOLNSHIRE LIMFfED Company No.. 3346067 Charity No: 1063019 Note5 to the Flnancial Statements for the year ended 31 March 2025 21. Going Concern The Trustees conslder the activities of the Companyto be a going concern for a period of at least 12 months beyond the date of the Independent Examiners report. However, in the next flnancial year we will be completing on the merger with East Riding Voluntary Action Services {ERVAS) Ltd and all assets and liabiltties will be transferred to a new organisation Community VISION (Voluntary Infrastructure Support Involving Organisatlons and Networks) cio. VANL has just moved into its third year of a three year National Lottery Community Fund partnership grant for the First Steps Forward project. North Lincolnshire Council have also supported us by working with us to procure the Open 4 Communtties funding portal which has a year left to run. Community VISION is concentrating on developing its sustainability strategies and obtabnlng further funding and continuing to diversify its income sources over the next accounting period.