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
Net movement in funds, included in the above are as follows:
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
Incoming
resources
29,958
405,644
435,602
21,202
48,965
12,351
26,476
48,300
263,321
187,501
57,141
5,129
670,386
1,105,988
Resources
expended
(140,399)
(358,301)
(498,700)
(19,755)
(43,087)
(14,220)
(18,549)
(52,627)
(185,817)
(185,543)
(45,608)
(1,094)
(566,300)
(1,065,000)
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
Comparatives for 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 1/4/23
€
297,793
151,651
(18,819)
430,625
(303)
72,361
15,558
55,238
53,023
13,037
133,668
46,745
(721)
20,598
409,204
839,829
Page 26
Net
14200
(79,941)
2,990
6,308
194
10,884
(3,506)
32,937
23,063
6,962
10,428
90,260
10,319
Transfers
between
funds
116,577
(37,463)
79,114
At
31/3/24
300,110
148,507
(18,819)
429,798
120,350
850,148
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