2025-03-31-accounts - Wigan And Leigh Churches Association For Family Welfare

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REGISTERED COMPANY NUMBER: 03773810 (England and Wales) REGISTERED CHARITY NUMBER: 1076830 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FOR WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE Fairhurst Audit Services Ltd Statutory Auditor Chartered Accountants Douglas Bank House Wigan Lane Wigan

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 Report of the Trustees Report of the Independent Auditors Statement of Financial Activities Statement of Financial Position Statement of Cash Flows Notes to the Statement of Cash Flows Notes to the Financial Statements Page 1 to 9 10 to 13 14 15 16 17 18 to 28

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their counts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1( ffective 1 January 201! Page 1

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Objectives and aims The charity is a long-established Christian organisation whose membership is drawn from across the churches and The services we offer focus on support for families, and their individual members, in all the situations of modern life from birth to death. This can mean helping rediscover what is life giving in the family environment or, when necessary, helping individuals value themselves in new circumstances. To underpin this work we have established eight key principles that drive all that we do: 1. To respect family life as we encounter it in all its variety and imperfection. 2. Respecting the Individual. 3. Strengthening Communities. 4. Working in Partnership. 5. Identifying and using local resources effectively. 6. Learning from experience. 7. Remaining independent in the face of changing times. 8. We take referrals from (or support) people regardless of their ethnicity, sexuality, disability creed/religion/non-religion and age. We believe that by working together and planning ahead we can achieve better and more accessible services to make the Borough of Wigan a better place for all. The charity's objects are as follows; 1. To promote any charitable purpose for the benefit of families and individuals and in particular the relief of poverty through the provision of financial help and other resources which include information, advice and support. 2. To promote the advancement of education for the benefit of families and individuals through the provision of guidance, advice, counselling and training relating to family relationships. In furtherance of the objects but not otherwise the charity may exercise the following powers: 1. To draw, make, accept, endorse, discount, execute and issue promissory notes, bills, cheques and other instruments and to operate bank accounts in the name of the charity. 2. To raise funds and to invite and receive contributions; provided that in raising funds the charity shall not undertake any substantial permanent trading activities and shall conform to any relevant statutory regulations. 3. To acquire, alter, improve and (subject to consents as may be required by law) to charge or otherwise dispose of property. 4. Subject to 5 below to employ such staff, who shall not be directors of the charity as are necessary for the proper pursuit of the objects and to make all reasonable and necessary provision for the payment of pensions and superannuation to staff and their dependents. 5. To establish or support any charitable trusts, associations or institutions formed for all or any of the objects. 6. To co-operate with other charities, voluntary bodies and statutory authorities operating in furtherance of the objects or similar charitable purposes and to exchange information and advice with them. 7. To pay out of the funds of the charity the costs, charges and expenses of and incidental to the formation and registration of the charity. 8. To do all such other lawful things as are necessary for the achievement of the objects. Page 2

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Assessment of aims and achievements The charity is a highly successful charity based on clear key performance indicators agreed with those who commission its services at the point of tendering. It uses random outcome measure and wellness scales (the same as its colleagues in both adult and young peoples Improved Access to Psychological Therapies) to show significant change in its therapies. These are published in the charity's Annual Report which is a public document as well as being given to commissioners on a quarterly basis. The charity in its advocacy work also abides by legislation and the guidance given thus being able to identify its achievements. In order to reinforce the above clients and referrers are also asked to give feedback on the services they have received. Once again in an attempt to be fully transparent these are published in the charity's Annual Report. To further its aims it welcomes representatives of its service users on to the Board of Trustees. Page 3

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Significant activities The charity offers advocacy and counselling to both adults and children in a variety of settings. Key statistics for the 2025 financial year were as follows; Counselling services were provided to 2,028 individuals Advocacy services were provided to 858 individuals. • Practical help both materially and financially was provided to 1,147 individuals Advice and information/signposting was offered to 289 individuals Descriptions of the scope and aims of the various projects which resulted in the delivery of the above services are as follows; Project name Independent Mental Capacity Advocate/Deprivation of Liberty Safeguards(IMCA/DOLS) Person's Representative Scope of service The focus of this role is to provide presentation to some of the mo Inerable people in our soci at may be deprived of their liber inder the provisions of the Menta Capacity Act (the Act) and Deprivation of Liberty Safeguards. A crucial role provided in the deprivation of liberty process providing the relevant person witt independent representation and support Aim of project To give information or make submission to assessors, which assessors must take into account. To consider any concerns about the outcome of the assessment process. To apply to the Court of Protection if necessary. To provide and maintain contact with the relevant person. To represent and support the relevant person in all matters relating to DOLS. To access and organisations complaints procedure if necessary. To apply to the Court of Protection if necessary. To support people in speaking up to professionals within health and social care. To support clients in understanding their rights under the Act, including the role and rights of the nearest relative. To facilitate access to appropriate records regarding care and treatment under the Act. To increase understanding of the relevant parts of the Act. To help clients understand the reasons for medical treatment. To represent a person's rights and views in accordance with their wishes, e.g. verbally and/or in writing. To act in accordance with an individual's wishes unless working in a non-instructed capacity. To provide confidential and independent advocacy support whilst ensuring there is no conflict of interest. To provide signposting to other organisations where appropriate. To work in an open and transparent way. Page 4

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Independent Mental Health Advocacy (IMHA) The purpose of the IMHA project is to empower and support people who qualify to speak up about thei Children's Advocacy afforded rights such as accessing relevant notes and interviewing professionals involved in care. Advocacy is a service which will help children and young people aged under 18 put their view: across to other people or Organisations. Counselling in Schools The organisation offers a generic PIMH Counselling Counselling for children and young people experiencing loss and bereavement Those experieroid po couseling to depression. This service provides counselling to those experiencing childhood bereavement. This can be a risk factor in later difficulties including anxiety, depression, teenage pregnancies and involvement in crime. To support people in speaking up to professionals within health and social care. To support clients in understanding their rights under the Act, including the role and rights of the nearest relative. To facilitate access to appropriate records regarding care anc treatment under the Act. To increase understanding of the relevant parts of the Act. To help clients understand the reasons for medical treatment. To represent a person's rights and views it accordance with their wishes, e.g. verbally and/or in writing. To act in accordance with an individual's wishes unless working in a non-instructed capacity. To provide confidential and independent advocacy support whilst ensuring there is no conflict of interest. To provide signposting to other organisations where appropriate. To work in an open and transparent way. To promote positive parenting. To build parents' self-esteem and skills to use at home or workplace. To build confidence and aid in personal development. To listen to views and opinions. To ensure children are empowered to speak for themselves. To act if necessary on a child's behalf. Including attending meetings. To assist with understanding forms and letters. To minimise disruption to a young person's education. To ensure sessions are rotated throughout the timetable ensuring that the same lesson is not missed on a regular basis. To provide ten weekly sessions enabling clients to discuss their feelings and experiences in a safe and non-judgemental environment. To provide support to children and young children aged 5 - 19. To help young people to understand and cope with their loss. To promote the health and well being of each child. Page 5

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 OBJECTIVES AND ACTIVITIES Cousting for adults wir anger There is a growing body of evidence that links anger to a range prelims Angeria beninked to To improve their anger management skills. To improve social interaction and relationships. To reduce episode of verbal and physical agpression to those aged 19+. Coustin tries and lung. heir ange CAMHS (Child and Adolescent Mental Health Services) This project aims to work with To prevent exclusion from the incite content negle vine. In partnership with CAMHS we offer group work and individual counselling sessions to young people on the CAMHS waiting list. Healthy Schools This project was funded by the Government and Greater Manchester health authority to allow evidence based therapies to be available in schools. CAMHS services but also increases access to mental health provision for young people within the Borough of Wigan. Provision of this funding enabled counselling in more schools. Feed back from the work completed has been included in the National Minimum Mental Health dataset. ACHIEVEMENTS AND PERFORMANCE During the financial year Family Welfare worked with 4322 individuals (2024 - 3,939), with 12,765 counselling sessions offered (2024 - 15,175) and had a DNA and cancellation rate of 2.3% and 0.63% respectively. Rates far lower than ACMHS and NHS services Our partnership working continued to increase with Family Welfare working with CAMHS to reduce their waiting lists. With permission from commissioners to amalgamate the Child Anger and Bereavement & Loss counselling services with the CAMHS Generic project, the charity received 760 referrals during the financial year and have worked with 620 young people. Over the course of the 2024/2025 academic year, our counselling services expanded from 51 to 53 educational institutions, with our team providing a total of 7,594 (2024: 6,094) individual counselling sessions Family Welfare has also spent a great time of time creating a new case management system which allows for a more detailed and responsive system that can be regularly updated. This allows for the organisation to report more in-depth te commissioners and to identify achievements with better clarity. FINANCIAL REVIEW Financial position estricted tial statemens show a surplus for the year of $40,98%; this is mado up of 82,815 unrestricted and 838,173 Reservese have examined the charity's requirements for reserves and it was agreed that the level of reserves at am ime should be enough to cover six months running costs, in order to achieve a controlled exit strategy should the nee arise. At the reporting date the charity had reserves of £891,136 of which £458,523 relates to restricted funds. The charity continues to use its surplus funds to improve its accommodation and offer increased services. Page 6

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 FUTURE PLANS The charity has worked closely with a software developer to create a bespoke case management system with phase 1 of he project being rolled out post year end. Whilst this has incurred a large initial expenditure, it is a new and more responsive system which will provide efficiencies and future proof the working of the organisation for the foreseeabl future. The Charity has spent this year revisiting its management structure. This is now complete. The Organisation has now go a strong management team backed up by team leaders and advanced practitioners The charity will use its surplus to increase services to the community. It will also use it to refurbish the café area so it becomes a waiting/ breakout area so it will be utilised more. The charity recognises the difficulty in recruiting qualified and experiences staff. A national issue across most sector As a result it will use its resources to begin a training initiative where it can recruit staff with transferable skills and trai STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation is a charitable company, limited by guarantee, incorporated on 20 May 1999 and registered as a charity on 31 July 1999. The company established under a memorandum of association which established the objectives and powers of the charitable company and is governed under its articles of association. In the event of the company being wound up, members are required to contribute an amount not exceeding f5. Recruitment and appointment of new trustees The Trustees who served during the year and since the year end are set out below. Trustees are appointed each year at the annual general meeting. Trustees are recruited from the charity's membership or from users of the service. The charity is a fully independent organisation and does not allow external bodies to appoint its trustees. Training is offered to Trustees at the point of induction and ongoing as identified The charity currently has Trustee indemnity insurance cover of £100,000. Organisational structure The organisational structure consists of a minimum of five and no more than twelve Trustees on the Board of Trustees at any one time. The Chief Executive Officer Stuart Parsons is responsible for the day to day management of the charity. He has three managers allocated to counselling, advocacy and operations. All other staff and volunteers report to their designated line manager and team leader/ advanced practitioner. Induction and training of new trustees All new Trustees have a full induction to the organisation in line with staff and other volunteers. This includes roles and responsibilities both financial and those under charitable law. Key management remuneration In April of each year the Board of Trustees review the renumeration of key management personnel and authorise any increments. REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 03773810 (England and Wales) Page 7

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 Registered Charity number 1076830 Registered office Leigh Adult Learning College Walmsley Road Leigh Greater Manchester WN7 1XL Trustees Canon C BIG Stainton- Polland Chairman Mr JA Johnson Mr CD Latham Ms J Murdoch Mrs J Hyde Company Secretary Mr S H Parsons Auditors Fairhurst Audit Services Ltd Statutory Auditor Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB Bankers The Cooperative Bank PO Box 250 Skelmersdale WN& 6WT Solicitors Healds Solicitors Moot Hall Chambers 8 Wallgate Wigan WN1 IJE Investment advisers Allied Financial Services Ltd Ground Floor Allied House 98 Standishgate Wigan WN1 1XA Chief Officer Stuart Parsons Page 8

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE REPORT OF THE TRUSTEES for the Year Ended 31 March 2025 STATEMENT OF TRUSTEES' RESPONSIBILITIES The trustees (who are also the directors of Wigan and Leigh Churches Association for Family Welfare for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with Ireland". Company law requires the trustees to prepare financial statements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application o resources, including the income and expenditure, of the charitable company for that period. In preparing those financia statements, the trustees 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; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business. The trustees 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 assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. In so far as the trustees are aware: there is no relevant audit information of which the charitable company's auditors are unaware; an the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant aud information and to establish that the auditors are aware of that information. AUDITORS The auditors, Fairhurst Audit Services Ltd, will be proposed for re-appointment at the forthcoming Annual General This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. Aproved by order he bad races on. 0 1 05 and ied on is behality. banan b Sot Plu Canon C B G Stainton- Polland - Trustee Page 9

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE We have audited the financial statements of Wigan and Leigh Churches Association for Family Welfare (the 'charitable company") for the year ended 31 March 2025 which comprise the Statement of Financial Activities, the Statement of Financial Position, the Statement of Cash Flows and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. In our opinion the financial statements: - give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'; We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and the provisions available for small entities, in the circumstances set out in note 23 to the financial statements, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. Other information The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon. Our opinion on the financial not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of the audit: prepared is consistent with the financial statements; and - the Report of the Trustees has been prepared in accordance with applicable legal requirements. Page 10

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE Matters on which we are required to report by exception In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees. We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of trustees' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit; or - the trustees were not entitled to take advantage of the small companies exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Trustees. Responsibilities of trustees As replied pony fully in the state on of ty saves Reposite for the prepare ho are in the dracon or de for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concer basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. Page 11

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIGAN AND LEIGH CHURCHES ASSOCIATION Our responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows; and skills to identify or recognise non-compliance with applicable laws and regulations. one ta coltely d the proprie compete, capabi: - We identified the laws and regulations applicable to the charity through discussions with trustees and management, and from our knowledge and experience of the charitable sector. We focused on specific laws and regulations which we considered may have a direct material effect on the financi atements or operations of the charity, including the Companies Act 2006, Charity SORP, applicab taxation legislation, employment legislation and health and safety legislation. - We assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence; and dentified laws and regulations were communicated within the engagement team regularly and the team remained al instance of non-compliance throughout the audit. We assessed the susceptibility of the company's financial stateme to material misstatement, including obtaining and understanding of how fraud might occur, by; - Making enquiries of management as to where they considered susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and - Considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. To address the risk of fraud through management bias and override of controls, we; - Tested journal entries to identify unusual transactions. - Assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and - Investigated the rationale behind significant or unusual transactions. In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to; - Agreeing financial statements disclosures to underlying supporting documentation. - Reading minutes of meetings of those charged with governance. - Enquiring of management as to acrual and potential litigation and claims; and - Reviewing the correspondence with relevant regulators and advisors. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Independent Auditors. Page 12

REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE Use of our report This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed. Fan Louise Webster BSc BFP ACA (Senior Statutory Auditor) for and on behalf of Fairhurst Audit Services Ltd Statutory Auditor Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB Dare: 21/01/2026 Page 13

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 31 March 2025 Unrestricted Restricted funds funds Notes € 3 878 3 6 407,152 26,339 1,233 435,602 665,254 5,129 670,386 INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Counselling & Advocacy Other trading activities Investment income Total EXPENDITURE ON Raising funds Charitable activities Counselling & Advocacy Total NET INCOME/EXPENDITURE) Transfers between funds Net movement in funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 7 8 3,119 495,582 498,701 (63,099) 65,914 2,815 429,798 432,613 889 565,410 566,299 104,087 (65,914) 38,173 420,350 458,523 2025 Total funds 881 1,072,406 31,468 1,233 1,105,988 4,008 1,060,992 1,065,000 40,988 40,988 850,148 891,136 The notes form part of these financial statements Page 14 2024 Total funds 454 988,802 17,378 3,763 1,010,397 3,212 996,866 1,000,078 10,319 10,319 839,829 850,148

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE (REGISTERED NUMBER: 03773810) TRADING AS FAMILY WELFARE STATEMENT OF FINANCIAL POSITION 31 March 2025 FIXED ASSETS Intangible assets Tangible assets CURRENT ASSETS Stocks Debtors Cash at bank and in hand CREDITORS Amounts falling due within one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES ACCRUALS AND DEFERRED INCOME NET ASSETS FUNDS Unrestricted funds Restricted funds TOTAL FUNDS Notes 14 15 16 17 18 20 21 Unrestricted Funds 30,000 84,522 114,522 19,729 462,465 482,194 (16,807) 465,387 579,909 (147,295) 432,614 Restricted Funds 17,056 17,056 59,613 447,584 507,197 (21,153) 486,044 503,100 (44,578) 458,522 2025 Total Funds 30,000 101,578 131,578 79,342 910,049 989,391 (37,960) 951,431 1,083,009 (191,873) 891,136 432,614 458,522 891,136 2024 Total funds 100,971 100,971 835 51,384 964,837 1,017,056 (53,933) 963,123 1,064,094 (213,946) 850,148 429,798 420,350 850,148 The rani 2ean were signed and behalthy. statements were approved by the Board of Trustees and authorised for issue or Canon C B G Stainton- Polland - Trustee The notes form part of these financial statements Page 15

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE STATEMENT OF CASH FLOWS for the Year Ended 31 March 2025 2025 Notes 1 Cash flows from operating activities Cash generated from operations Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of intangible fixed assets Purchase of tangible fixed assets Net cash used in investing activities 21,034 21,034 (36,000) (18,893) (54,893) Change in cash and cash equivalents in he reporting period ash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end ol the reporting period 2 2 (33,859) 942,435 908,576 The notes form part of these financial statements Page 16 2024 (227,782) (227,782) (7,087) (7,087) (234,869) 1,177,304 942,435

2. 3. WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE STATEMENT OF CASH FLOWS for the Year Ended 31 March 2025 RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES Net income for the reporting period (as per the Statement of Financial Adjustments for: Depreciation charges Decrease in stocks Increase in debtors Decrease in creditors Net cash provided by/(used in) operations 40,988 24,286 835 (27,958) (17,117) 21,034 ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Notice deposits (less than 3 months) Overdrafts included in bank loans and overdrafts falling due within one year Total cash and cash equivalents 2025 828 909,221 (1,473) 908,576 10,319 15,888 552 (32,824) (221,717) (227,782) 2024 245 964,592 (22,402) 942,435 ANALYSIS OF CHANGES IN NET FUNDS Net cash Cash at bank and in hand Bank overdraft Total At 1/4/24 £ 964,837 (22,402) 942,435 942,435 Cash flow (54,788) 20,929 (33,859) (33,859) At 31/3/25 € 910,049 (1,473) 908,576 908,576 The notes form part of these financial statements Page 17

1. 2. WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 March 2025 STATUTORY INFORMATION The Wigan Churches' Association for Family Welfare is a charitable company, limited by guarantee, registered in England and Wales. The charitable company's registered number and registered office address can be found in the Report of the Trustees. ACCOUNTING POLICIES Basis of preparing the financial statements and assessment of going concern The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted in the preparation of the financial statements are set out below. The Trustees consider that there are no material uncertainties regarding the charitable company's ability to continue as a going concern. Income All incoming resources are included on the Statement of Financial Activities when the company is entitled to the income and the amount can be quantified with reasonable accuracy. income from schools counselling services is recognised at the fair value of the consideration receivable fo services provided. Income is recognised according to the period to which it relates. Amounts invoiced i advance of the service being performed are accounted for as deferred income and recognised as income when the service has been performed. Grant income is accounted for under the accruals model. Grant income is recognised at the fair value of consideration received in the period which it is received. Where performance related conditions are specified income is recognised to the extent that the conditions have been met. Donations are recognised upon receipt, unless the donor either requests that income be utilised in a future s countied unriod or conchains are company reaches a certain performance level. In such cases donation income Investment income is recognised on a receivable basis upon notification of the amount payable by the bank. Expenditure Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement an the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has een classified under headings that aggregate all cost related to the category. Where costs cannot be directl tributed to particular headings they have been allocated to activities on a basis consistent with the use o Irrecoverable vat Inecoverable VAT is charged against the expenditure heading for which it was incurred. Page 18 continued...

2. WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 ACCOUNTING POLICIES - continued Support costs include those relating to human resource, administration expenses, finance, and information Tangible fixed assets Fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful Short leasehold - 10% straight line. Stocks Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Taxation The charitable company is exempt from taxation on activities relating to its primary trading purpose. Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restriction rise when specified by the donor or when funds are raised for particular restricted purposes Contributions payable to employees personal pension schemes are charged to the Statement of Financial Activities in the period to which they relate. Financial instruments The company has elected to apply the provisions of FRS 102 Section 11 'Basic Financial Instruments' to all of its financial instruments. The following assets and liabilities are classified as financial instruments; bank accounts, trade debtors, trade creditors and accruals. Financial instruments that are payable or receivable within one year are measured initially and subsequently at the undiscounted amount of the cash or other consideration that is expected to be paid or received. Page 19 continued...

3. 4. 5. 6. WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 DONATIONS AND LEGACIES Donations Subscriptions Unrestricted funds 711 167 878 3 OTHER TRADING ACTIVITIES Cafe income Room Hire Unrestricted funds 26,339 26,339 Restricted funds 5,129 5,129 INVESTMENT INCOME Unrestricted funds 1,233 Restricted funds Bank interest receivable INCOME FROM CHARITABLE ACTIVITIES Grants Childrens' fund Sure Start Schools counselling IMCA 2025 Total funds € 711 170 881 2025 Total funds € 31,468 31,468 2025 Total funds 1,233 Counselling & Advocacy 21,202 1,072,406 2024 Total funds 341 113 454 2024 Total funds 2,924 14,454 17,378 2024 Total funds 3,763 2024 40,800 21,202 988,802 Page 20 continued...

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 RAISING FUNDS Other trading activities Unrestricted funds 3,119 8. Purchases CHARITABLE ACTIVITIES COSTS Restricted funds 889 Direct Costs 851.512 9. 10. Counselling & Advocacy SUPPORT COSTS Counselling & Advocacy Management Finance 130,403 30403 341 NET INCOME/(EXPENDITURE) Net income/(expenditure) is stated after charging/(crediting): 2025 Total funds 4,008 Support costs (see note 9) 209,180 Governance coss 78,736 2024 Total Funds 3,212 Totals 1.060,992 Totals 209,480 Depreciation - owned assets Computer software amortisation Renumeration receivable by the charity's auditors for the provision of 2025 5,650 18,286 6,000 18,468 2024 5,850 15,888 22,901 11. TRUSTEES' REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024. Trustees' expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024. Page 21 continued..

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 12. STAFF COSTS Wages and salaries Social security costs Other pension costs 2025 786,391 59,336 34,597 880,324 2024 f 731,454 54,536 33,272 819,262 The average monthly number of employees during the year was as follows: 2025 Management and administration Counsellors Advocates 2024 7 6 28 31 No employees received emoluments in excess of £60,000. The charity considers its key management personnel comprise the trustees and the Chief Officer. The total remuneration of the key management personnel including pension contributions was £55,032 (2024: £53,443). The company paid £34,597 (2024: £33,269) into employces personal pension schemes during the reporting period. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted funds INCOME AND ENDOWMENTS FROM Donations and legacies Charitable activities Counselling & Advocacy Other trading activities Investment income 454 Restricted Funds - Total funds 454 375,933 612,869 17,378 Total 3,763 380,150 630,247 988,802 17,378 3,763 1,010,397 EXPENDITURE ON Raising funds Charitable activities Counselling & Advocacy Total - 3,212 3,212 460,092 460,092 536,774 539,986 996,866 1,000,078 NET INCOME/(EXPENDITURE Transfers between funds Net movement in funds (79,942) 79,114 (828) 90,261 (79,114) 11,147 10,319 Page 22 10,319 continued...

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 13. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACIDES comingtited Total funds RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 14. INTANGIBLE FIXED ASSETS 430,625 429,797 409,204 420,351 839,829 850,148 COST Additions AMORTISATION Charge for year NET BOOK VALUE At 31 March 2025 At 31 March 2024 15. TANGIBLE FIXED ASSETS Computer software 36,000 6,000 30,000 COST At 1 April 2024 Additions At 31 March 2025 DEPRECIATION At 1 April 2024 Charge for year At 31 March 2025 NET BOOK VALUE At 31 March 2025 At 31 March 2024 Short leasehold 105,831 105,831 22300 29,315 11,306 40,621 65,210 76,516 Fixtures and fittings 45,840 7,804 53,644 34,479 2,720 37,199 16,445 11,361 Computer equipment 23,627 11,089 34,716 10,533 4,260 14,793 19,923 13,094 Totals 175,298 18,893 194,191 74,327 18,286 92,613 101,578 100,971 Page 23 continued..

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 16. STOCKS Stocks 17. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income 2025 2024 € 835 18. 2025 65,056 14,286 79,342 2024 15,982 28,800 6,602 51,384 Trade debtors relate to restricted funds of £51,907 (2024: £8,822) and unrestricted funds of £13,149 (2024: £7,160). Prepayments and accrued income relate to restricted funds of £7,705 (2024: f3,592) and unrestricted funds of £6,581 (2024: £3,011). CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Bank loans and overdrafts (see note 19) Creditors and Accruals 19. 2025 1,473 36,487 37,960 2024 22,402 31,531 53,933 Bank loans and overdrafts relate to balances on restricted funds of £1,473 (2024: £3,584) and unrestricted funds of ENil (2024: £18,819). 2024-51438 cuals relat to restited funds of 19,681 (2024: 17,145) and unrestricted funds of 816,806 LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts 2025 1,473 2024 22,402 Page 24 continued...

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS- continued for the Year Ended 31 March 2025 20. ACCRUALS AND DEFERRED INCOME Accruals and deferred income 2025 191,873 2024 213,946 Deferred income comprises of £191,873 (2024: f213,945) relating to amounts invoiced up to the reporting date in respect of counselling services to be provided after the reporting date. Deferred income relates to restricted funds of £44,578 (2024: £82,540) and unrestricted funds of £147,295 (2024: £131,405). 21. MOVEMENT IN FUNDS Unrestricted funds Core Funds Schools Counselling Designated funds Restricted funds Post Natal Adult Anger Child Anger Child bereavement Child Advocacy Imca dol, rep, imha CAMHS Healthy Schools Safer Streets Cafe TOTAL FUNDS At 1412A 300,110 148,507 (18,819) 429,798 567 71,368 14,524 62,174 45,437 24,292 128,606 44,815 (721) 29,288 420,350 850,148 Net movement in funds 110,441) 47,343 (63,098) 1,447 5,878 (1,869) 7,927 (4,327) 77,504 1,958 11,533 4,035 104,086 40,988 Transfers between Funds 87,727 (40,632) 18,819 65,914 (2,124) (4,902) (1,239) (2,652) (4,840) (26,370) (18,786) (5,722) 721 - (65,914) At 31/3/25 277,396 155,218 432,614 (110) 72,344 11,416 67,449 36,270 75,426 111,778 50,626 333323 458,522 891,136 Page 25 continued...

WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 21. MOVEMENT IN FUNDS - continued Comparative net movement in funds, included in the above are as follows: Incoming resources Unrestricted funds Core Funds Schools Counselling Restricted funds Post Natal Adult Anger Child Anger Child bereavement Child Advocacy Imca dol, rep, imha CAMHS Healthy Schools Cafe TOTAL FUNDS 5,516 374,633 380,149 21,203 48,671 12,279 26,318 40,798 216,820 187,500 59,280 17,379 630,248 1,010,397 Resources expended € (119,776) (340,314) (460,090) (18,213) (42,363) (12,085) (15,434) (44,304) (183,883) (164,437) (52,318) (6,951) (539,988) (1,000,078) Movement in funds (114,260) 34,319 (79,941) 2,990 6,308 194 10,884 (3,506) 32,937 23,063 6,962 10,428 90,260 10,319 Unrestricted funds are available to spend on any of the purposes of the charity. Adult and Child anger - Grant funding is received from NHS Wigan Borough CCG with the restrictive purpose of providing counselling services to individuals who have problems controlling their anger. The funds held at the reporting date will be utilised to continue to expand and improve these services. VICA - Grant funding is received from Wigan MBC with the restrictive purpose of providing independer nental capacity advocacy services to referred residents in the Wigan Borough. Funds held are designated increase future services by three days per week. sit be sement sent Can in i recited from is Wien Bough co is it as i porn o vill be utilised to continue to expand and improve these service Child Advocacy - Grant funding is received from Wigan MBC with the restrictive purpose of providing advocacy services to looked after children and children with mental health issues in the Wigan borough. The funds held at the reporting date will be utilised to provide increased training to professionals in Wigan. CAMHS (Child and Adolescent Mental Health Services) - Grant funding is received from NHS Wigan Borough CCG with the restrictive purpose of providing counselling services to children and young people who are on existing CAMHS waiting lists. This is a relatively new fund and the funds held at the reporting date will be utilised to provide both group and individual counselling services to children and young people who are on existing CAMHS waiting lists. Lean on Me - Grant funding is received from the Community Investment Fund with the restrictive purpose of providing generic advocacy and counselling services to people looking for alternatives to statutory services. The project has now ended. The funds held at the reporing date will be utilised for general advocacy and counseling Page 27 continued...

21. WIGAN AND LEIGH CHURCHES ASSOCIATION FOR FAMILY WELFARE TRADING AS FAMILY WELFARE NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 March 2025 MOVEMENT IN FUNDS - continued Healthy Schools - Grant funding is received from the Government and Greater Manchester health authority with the restrictive purpose of providing evidence based counselling therapies in schools. The funds held at the reporting date will be utilised to provide these services over the next year. Time to talk - Grant funding is received from Greater Manchester health authority with the restrictive purpose of providing counselling to staff who worked in a care home setting throughout the Covid-19 pandemic and beyond. This project has now ended. The funds held at the reporting date will be utilised to provide counselling for adults who have experienced loss. 22. 23. 24. Transfers between funds Transfers from restricted funds to unrestricted core funds of £65,914 (2024: £79,114) were made during the year in respect of management charges and transfer of deficit balances on restricted funds. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 31 March 2025. HERC ETHICAL STANDARD - PROVISIONS AVAILABLE FOR SMALL ENTITIES n common with many other businesses of our size and nature we use our auditors to assist with the preparatio of the financial statements CONTROL The company is under the control of the trustees. Page 28