Company registration number.. 03936727 (England and Wales) Charity registration nurnbei.: 1082663 Embrace Wigan & Leigh (A company limited by guarantee) Annual Report and Financial Sialements for the Year Ended 29 February 2024
Embrace Wigall & Leigb Contents Refer¢iice and Administrative Details Trustees, Report 2to4 Statement of Trustees, Responsibililies Independenl Examinees Report Statemenl of Financial Activities Statement of Financial Position Note5 to the Financial Statements 9t014
Embrace Wigan & Leigh Reference and Administrative Details Trustees Biyan Atkinson (resigned 1.2.24) Joanne BaiTOW Sheila Marie Robinson Jordan Blinis (resigned 15.2.24) Andrew Taylor Michael H8ssall Barend Philip Anihon {appoiiitcd l 0.9.24) Re2lslered orfiee 81 Ribble Road Plall Bridge Wigan WN2 SEG The charity is incorporated in En8land. Compiiiy Reglstration Number 03936727 Charity Reglstrhtion Number 1082663 Lead Officer Lynne Hamnelt Independent Ei x8mlner PAHull&Co 30 Bolton Road Aspull Wigin WN2 IYY Pag¢ I
Embraee Wigan & Leigh Trustees, Report The trustees, who are dlrectors for the purposes of company law, pi'esent the annual report togeth¢r with tl)e financial statements of the charitable coinpany for the year ended 29 February 2024. Pur ose And Ob'ectiv¢$ Oui. Charity is commttted to: Assisling more disabled people into paid and unpaid employmenl. both within ai)d oulsid¢ of our organisation. Strengthening our community hub by increasin8 foorfall and income generation. Continuing lo deliver our core advocacy service4 protecting and pronioting the rights of disabled people in Wigan. in Activlties Oui. SENDIASS (Special Educational Needs and Disability Infomialion, Advice, aiid Support se1¢¢) has continued lo thrive. led by an aulislic 51aff Inember. showing oui. coiMinilmei)t to services tliat aiE by and for disabled people. This year, referrals have doubled due to the cl)allenges faced by disabled young people in schools. In Yesponse, we restruclured ihe lcam, achieving nearly IOOO/o success in contaclii)g families wiiliin two working days, witli consislei)Ily Iiigl) satisfaction ratings. Peysonal Assislani (PA) Support: We promoled the role of personal assisiants extensively. Oiir CEO was a keynote speaker at the PA siimmil in Sheffi¢ld, which enlianced our visibility. We also joined Skills foi. Care's national PA Framework, giving us a voice ai a national level. Locally, we helped over 100 individuals secure employmeiil as PAS in Wigan. Advocacy Sei'vices: Our advocacy work, especially for disabled parents undergoing asses8iiicI?Is fi'om childiyii's services, has made an iinpactful differcnce. We Coiitinue to chanipion peison-centei'ed WOLking in Wigan. setting a regional stondard of good practice in our unique services. Comniunity Hub: Our community hub offered paid employment to four disabled individuals, suppoi'ling their journey to work. Addilionally. our sensory rooms provided a safe and relaxing environment foi- both children and adults a¢ross the borough. Acliievemeiits gnd Perform8nce ImpACt Overvlew Tl)is year, we.. Benefited over 4,000 individuals. Suppoi1ed over 100 people in finding PAS. Assisted 50 individuals in gaining qualifi¢alions. Continued as co-cliair of the Greater Manchester Disabled People's Panel. influencing i'egional policy, Helped young disabled people integrdte into coinmwiity groups througli oui. advocacy and support services. Hosted a 12-monih W*shop series teaching independence skills to young disabled people. Page 2
I mbraee Wig2n & Leigh Trustees, Report Challen es Faced Funding Limllations: It remains challenging to secure funding for non-project staff, meaning most rnanagemeiit team members also d¢liv¢r services. We continue seeking funders open to SUPPOTling core opeyational needs. Vlsibilily: Creating and sharing content on oui. achievemenls takes considerable time and resources, This ha5 limited our reach and promotion efforts. Commuiitty Hiib Sustain8bility: Opernting a ivelcoming aiid safe coininunity hub that offers empluyability skills and suppoii has been rewiirdiiig bul financially challenging to sustain. Financial Revi Iiicome Expenditure Suinmary Our pi'imary income source is public sector coniracls. as we delivcr sei'vices tl)at must be provided by organisalions independent from the local authority. We also receive funding from the Nalioiial Lottery Coiiiniunity Fund, which 5UPPOrts tlie operation of our comiiiunity hub. Slaff salaries accouni for Ihe majoi'ity of our expendilure since much of our work requires face-to-face delivery. We make a ¢oncerted effort to retain employees to maintain service quality and continuity. Reserves and Financial Position Oui. reserves policy will b¢ revised in ihe coming year lo reflecl lnflalionY pressures, ensuring oui. r¢stricted flinds provide adequate financial stability. Plans to Address Finilleial Needs We aim to diversify income soui'ce5 to redu¢¢ our reliance on gi'anls, providing greater conli'ol over rinances and plannin8. Our reserves Inay also be allocated to explore new projects Iliat both ali811 Wltli our mission aiid liave the potential to generate inconie. Futui'e PIAns o Alms for the Next Flnxncill Year We al'e exploring tlie pot¢nlial of establishing a charity shop to support employment opportunilies while generating additional revenue. As we approach our 25th anniversary, we will seek external pi'ofessionals to help us craft a strategic plan to guide us into Ihis milestone year. We I'ei)iain committed to expanding our advocacy work as disabled people wnlinu¢ lo face increasin8 inequalilies, aiid we are delermined to amplify tli¢ir voices in the public arena. Investment Polic ectlve5 W¢ contiiiue to maintain ellough funds to manage any contingencies. We also continue to invest a proportion of out. I'esei'ves li) fixed l'ate bonds, with a giEaler reiuim ihan Ilial of the bank reserve accounts, which can be liquidated without Ios5 to capital element if the need ari5e5. Ri511 maiia ement The Iriistees I'ecogniBe theii. responsibtlity lo identify and review the risks to which the Chai'ity is exposed to ensure appropi'iate controls are ii) place lo provid¢ reasonable assurdnce against fraud and error. Govei'iiin document The Cliarily is controlled by ils governing document. Munordndum. 411d Articles of Associatioii. and constilules a limited compaiiy, limited by guarnntee, as defined by the Companies Acl 2006. Small eom an rovlstons Tliis report has l)ccn prepai'ed in accordance with the small conipani¢s' tEgime under the Companies Act 2006, Page 3
Embrace Wigan & Leigh Trustees, Report Structure overnance and manA emenl Objecilves (iiiilpollcles Tlie charity's activities expose it to a number of financial risks including credit risk, cash flow risk and liquidity risk. The charity does not use d¢i'ivative financial insliumenls for speculative purposes. Caslifloil rlsk Interest beai'ing assets and liabilities are held at fixed rate to ensure certainty ofcash flows. Creilll ilsk The charity's pi'in¢ipal financial assets are bank balances and trade debi(M's. The charity's ci'edit risk is primarily atli'ibulable lo ils trade debiors. The &inounts presenled in tl)e balance sheet are net of allowances for doubtful debls of which there have been none during ihe yeai.. Tlie credil i-isk on Irade debtors is liinited becaus¢ the ndIng bodies are public aulhorilies or large cliariiies wilh whom Ilie organisation ha5 well eslablished rclalionships. The credit I'isk on liquid funds is limiled because the counterparties are banks witli high credil-l'alings &ssigi)ed by inlLI'nalional ci'edit-raling agencies. The charity has no significant concentration of ¢redil risk, with exposure spread over a large numbei. of counlerpai'lies and customers. Llqiililltsi rlsk The Irusiees consider ihat sufficieni funds are available for ongoing operalions and fulure developments. Resti'icted Funds Restricted fiinds include unspent &irant and contract income that can only be used on specific activities and wheiE any suiplus funds woiild have to be repaid to the granl pi'ovider if unspent after Ihe end of the project lo wliich ihe funds relate. There are no such funds at Ihe preseiit time. The annual report was approved by the tnistees of the Gharity on I l November 2024 and signed oil its behalf by: Andrew Tyusiee Page 4
I mbrace Wigan & Leigh Statement of Trustees, Responsibilities The trustees (who are also the directors ot" Embrace Wigan & Leigh for tl)e pui'poses of coinpany law) are responsible for preparing the trustees, report and the finai)cial statements in accordanc¢ wilh the United Kingdom Accounliiig Staiidards (United Kingdom Generally Accepted Accout)tiiig Practice) aiid applicable law and IEgulations. Company law i'equires tl)e trustees io prepare financial slatements for each financial year, Under ¢ompany law the trustees must not 8pprove ihe financial slatements unless they are salisfied tliat they give a true and fair view of the state of affairs of the charitable company and of its incoining resourc¢s and application of resources, incliidii)g its income and expendillire. foi. Il)at pei'iod. In preparing tliese financial slatements. the trustees are requii'ed to: select suitable accouIilin8 policies and apply iliem consislently; observe the inethods and principles in the Chariiies SORP: make judgements and estimates that are reasonable and prudenl. stale wliethei. applicable UK Accounling Standards have been followed, subject to any inalerial departures disclosed and explaiiled in the financial s(ateinenls' 8nd prepai'e the finai)cial slalemenls on the going concern basis unless it is iiiappropriate lo presume tllal the charitable company will continue in business. The ts'ustees are responsible for keepin8 adequat¢ accounting records tliat are sufficient to show and explain the chai'iiable coinpany's transaclions and disclose will) reasonable accurdcy al any lime th¢ financial position oftlie ¢harilable coinpany Rnd eTiable them to cnsure that the financial stateinenls comply will) (he Companies Act 2006. They are also responsible foi. safcguarding the asseis of Ihe ¢harilable cornpany and hence for taking reasonable steps for th¢ pyevention and detection of fraud and oih¢T i]Tegularilies. Approved by tl)e truslees of the charity on I l November 2024 and signed on its behalf by: MrAn Trustee aylor Page 5
Embrace Wigan & Leigh Indepcndent Examlner's Report to the trustees of Ei mbrace Wigan & Leigh I report on the accounts of the charity for the year ended 29 Febrnary 2024 which are set out on pages 7 to 14. Re5peetlve responsibilities of truslees and exatniller The tNstees (who ait also the directors of the company foi. the purposes of company law) at'e responsible foi. Éhe preparation of tlie accounts. The trustees consider that an audit is nor I'¢quired for Ihis year undei- seclion 144(2) of the Chai'ilies Act 2011 (the 2011 Act) and that an independent exai)iination is needed. The charity's gross incoine exceeded £250,000 and l am qualified to undertake the examination by being a qualified member of The Instilllte of Chartered Accountants in England and Wales.. Ilaviiig satisfied Inys¢lf that the charity is not subject 10 audit under company law and is eligible for independeiit examination, it is Tny responsibility 10: exainine Ihe accounts under section 145 of the 2011 Acl; to follow the plredureS laid down in the general Directions given by ihe Charity Commission under section 145(5)(b) of the 201 l Act: and to slate whether particular matters hav¢ come to Iny altention. Basls of Indepeiident examiner's report My examination was carried out in accoi'dance with the gena'al Directions given by the Cl)ariiy Commission. Ali exainination includes a I'eview of Ihe accounting records kept by the charity and a Compai'ison of the accounts pi'esented with Iliose I'ecoi-ds. It also includes consideralioii of any unusual iteihs or disclosures in the accounts, and seeking explanations from you as trustees conceming any such matters. The procedures undertaken do not providc all the evidence that would be requii'ed in on audil dnd consequently no opinion 15 given as to wherher Ihe accounts present a 'lrue and fair view. and ihc report is liniited to Ilios¢ matt¢rs set out in the statemenl bLIow, Independent exRrniner'$ $18tement Tn conncclion willi ii)y exaiiiinalion, iio matter lias Come to my attention: ( l ) whicli giv¢s me reasonable cause to believe thai in any malerial respect tlie requiiyinents.. to keep accounling records in accordaiice with section 386 of the Companies Act 2006: and to prepare accounts wliich accord with ihe accounling records, comply with lh¢ accounting requii'emenls of section 396 of the Coinpanies Aci 2006 and witli the rnelhods and principles of the Sialeinent of Recorninended Practice: Accounting and Reporting by Chariiies have not been mel. or (2) to which, in my opinion, attenlion should be drawn in order to ei)able a proper undei'slandiiig of the account5 to be reaelied. C M Hothersall fcA PAHull&Co 30 Bolton Road Aspiill Wigan WN2 IYY Date: I l November 2024 Page 6
Embrace Wigan & Leigh Statement of Financial Activities for the Year Ended 29 February 2024 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses) Unresti'icled funds Restricted Fuiids Total 2024 Note ncoM¢ and Endowments from: Donations and legacies Contracts Other ti'ading activities Other incoine 42.655 613.509 65.193 42.655 613,509 65,193 Total Income 727 118 727,118 Expeiiditure on: Chai'itable activities 632,329 632,329 Raising Doiialioiis and Legacies Oth¢i' Ti'ading Activities Total Expenditure Nel incoTnel(expenditure) Reeoncillatlon of fiinds 681 132 681132 Total funds brou8hi forward 508 198 508 198 Total funds carried forward 13 534 184 Unrestri¢ted funds 554 184 TolHI 2023 Re$tri¢led Fuiids Note liycome and EDdoivments from; Donations and legacies Contracts Otlier trading activities Otlier income 84,534 436.214 37,194 12.606 84,534 436,214 37,914 12,606 Total Income 570 548 570 548 Expenditure on: Cl)ai'itable activilies Raising Donalions and Legacies Other trading aclivities 526,07 I 526.071 28.179 28,179 Total Expenditure 554 250 554 250 Net incoLnel(expenditure) 16.298 Reeonciliatlon of fiinds Total funds brouglit forward 491900 Total funds carried foiward 13 508.198 508 198 Page 7
4 mbrace Wigan & Leigh Statement of Financial Position as at 29 February 2024 2024 2023 Note Fixed assets Tangible assels 10 12,450 16,599 Cui'iynt Assets Debtors Cash at bank and in l)and 113,420 517 535 630,955 47.962 502 266 550,228 14 Creditors: Amounls filling due within one year 12 Net current assels 541734 491599 Net 83sets 554 184 508 198 Fiinds of tlit cliarlty: Unrestricled ineome funds Resli'icled funds Unrestri¢led funds 554.184 508,198 Total funds 13 554 184 508 198 For tl)e fmancial year ending 29 february 2024 the charity was entiiled lo exemption fi'om audit under section 477 of the Companies Act 2006 relating 10 small companies. Directors, responsibilities: Tlie n?einbeis have Iiot required (he cliarity to obtain an audil of lis accounts for Ihe year in question in accoi'daiice wilh section 476,. ai)d The dii'eclors acknowledge Ilieir responsibilities for cornplyin8 with the requiremenls of the Act will) respect to accouiiting I'ecords and the preparatlOD of accounts. These accounts have been prepared in accordance with the provision5 applicable to Companies subject to the sinall companies, i'egime. The financial statements on pages 7 to L4 were approved by the Istee5. and authorised for issue on I l November 2024 and Signed on theii. behoif by: Mi. And Tru51e¢ aylor Page 8
Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 29 February 2024 I Charily status Tlie cliarily is a cllarity limited by guarantee and consequently does not have shale capital. Eacl) of Ihe ti'ustee5 is liable to conts'ibute an ainount nol exceeding £Nil towards the assets of the charity in Ihe ev¢nt of liquidation. 2 Accounting polieles Suinmary of significant aeeountiiig pollcles and key accountlng estimates The principal accounting policies applied in the pi'eparation of these financial stalemcnls are sel out below. These policies have be¢n consislenily applied to all Ihe years presenled, unle55 Qtlierwise staled. Statement of Compliance The financial 5tateinenls have been prepared in accordance with Accounting and Repoi'ling by Chai'ilies.. Statement of Recommei)ded Practice applicable to chai'ities preparing their accounts in accordance with the Fiiiancial Repoiling Standard applicable in ihe UK and Republic of Ii'elaiid (FRS 102) (effective l Jaiiuary 2015) (Charities SQRP (FRS 102)), Ilie Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and ihe Companies Act 2006. B&sis of preparation Einbi'ace Wigan & Leigh meets the definition of a public benefit entity under FRS 102. Assets and liabilities are inilially recognised at hislori¢al cost or transaction value unless otherwise stated in the relevant accounting policy notes. Going concern The ti'uslees consider that there are no material uncertainties aboui th¢ Charity's ability lo continue as a going concerii iior aiiy significant areas of uncertainty that affect the carrying value of assets held by tlle charity. Exemptlon froni preparlnR a cash Ilow statement Th¢ charity Opted to adopt Bulleliii I publishcd on 2 February 2016 and have Iherefoi'e nol included a casli flow stalein¢nt in these financial siatements. Income and endowments All in¢ome is recognised once the chaTity has entiilemenl lo the income, li is probabl¢ that the incorne will be I'eceived and the ainount of the income receivable can be measured reliably, Doiidlloiis aiiil leg(Icle,s Donations are recogi)ised wh7 the charity has been notified in writing of both the amount and Settlement date. In tlie event that a donation is subject lo conditions 11)al require a level of perforinance by the charity befoir (he cliarity is entitled io the fuiids, the income is defeiTed and nol recognised until either Iliose conditioiis are fully Inet, or the fvlfilment of those conditions is wliolly within the control of the charity and il is pi'obable that these conditions will be fulfilled in the iEpoiting period. Gi(1111s receivable Grants are recogr)ised when the charity has an entttlement to the funds and any Conditions linked to the grants have been met. Wliere performance conditions are attached to the graiit and are yet to be met, the income is recognised as a liability and included on tlie balance sheet as deferred income to be released. Page 9
rnbrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 29 February 2024 Deferreil liicoiiie Deferi-ed income represents amounts received for future periods and is leaSed io incoming resourcey in the period for which, it has been received. Such income is only deferred when- The donor specifies that the gi'ant or donation must only be used in fulure accounting periods. or The donor lias itnposed conditions which must be met before tlie charity has unconditional entitlement. liivesliiieiit iiiconie Incorne is i'ecognised once it has beeii declared and notification has been rec¢ived of the aniount due, Expenditure All expenditure is recognised once (here is a legal or constructive obligation 10 Ihat ¢xpendiluit. it is probable settlement is requii'ed and the amount can be measUd reliably. All c051s are allocated lo the applicable expenditure lieading Ihat aggregate similar costs to Ihal category. Where costs cannot be directly attribiited to particular headings they have be¢n allocated on a basis consistent with the use of resources, Wlth central slaff costs ollocaled on the basis of time speni, and depreciation charges alloeaied on the porlion of the asset's use. Other suppoit cosls are allocated based on the spread of staff costs. Rftlsliigfiiiids These are costs in¢urr¢d in attracting voluntary incoine, the management of investments and those incurred in Irading activities Iliat raise funds. Suppoi't costs Support ¢0Sts include central functions and have been allocated to activity cost categories on a basis consistent willi the use of resoui'ces, for example, allocating property cosls by floor areas, oi. pei. Capita, sloff costs by the tiiiie spent and other costs by Ili¢ir usage. Tangible fixed assets Individual fixed as5e15 Costing £0.00 or more are init5ally recorded al cost. less any subsequent accuinulated depi'eciaiioll and subsequent accumulated impairment losses. Depreciation is provided on tangible fixed assets so as lo write off the cosl or valuation, less any estimaled residual value. over their expected useful ¢coi)oinic life as rollows.. Asset class Fixtures and fittings Depreciation method and rflte 254/0 reducing balance Tfixatlon The charity is considered to pass the tests set out in Paragraph I Scbedule 6 of the Finance Act 2010 and therefore it Imeets the definition of a charitable company for UK Corpoi'alion tax purposes. Accordingly, the chai-ity IS potenlially exeinpt fi'om taxation in respect of inconie oi. capital gains irceived witliin categoi'ies covei'ed by Chaptei. 3 Part I l of the Corporation Act 2010 oi. Section 256 ofihe Taxaiion of Chargeable Gains Act 1992. to the extent Iliat SLich incorne or gains are applied exclusively to charitable purposes. Trade debtors and eredltors Ti'ade debtors are amounts due fi'oni ciistoiners for merch8ndise sold or services perforined in the ordinary coui'se of business and are recognised illitially al the Iransacttoii price. Trade creditors are obligations lo pay for goods or service5 tliat have been acquId in the ordinaiy course of business froin suppliers and are recognised initially at the transaction price Financial instruments The charity holds only basic financial instrunients, a5 defined under Section I l of FRS 102 Pag¢ 10
Ei mbraee Wigall & Leigh Notes to the Financial Statements for the Year Ended 29 February 2024 3 Income frojn donation$ and legaeies Tolal 2024 Total 2023 Donations from individuals Gi'ants fi'om local aiithority and other bodies 3.732 6,806 77.728 42,655 4 Income from other trading activities Total 2024 Total 2023 Fuiidraisiiig Incoine Incoine f1M DBS checks Income from Einbrace Design Coiminunity Hub incoine Family Forum Admin Placernenl fees received 596 4.492 13,337 43,244 3,524 2,007 5.491 6,272 19,627 997 5 Income from Charitoble Aetlvltles TotAI 2024 Total 2023 Activity Contracts Othei. Income 613,509 436,214 619270 448 820 6 Net ineoming/ouigoing resources Net inconiingl(outgoing) resources for the year include: 2024 2023 Depreciation of fixed assets 4,149 3.840 Page 12
mbrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 29 February 2024 7 Trustees remuneration and ¢xpeiise$ No trusiees. nor any persons connected with them, have received any remuneratÉon from Ihe charity dui'ing tlie year, 8 Staff eosts The aggregate payi'oll costs were as follows: 2024 2023 Staff eost5 during (he year were: Wages aiid salaries Social secui'ity costs Oilier pension costs 594,918 40,374 9,688 644 980 395,105 29,697 7.607 432 469 No eniployee received emolum¢nls of more than £60,000 during the year. 9 Taxation The charity is a regist¢r¢d cl)arity and is therefore exempi froii) taxation. l O Tanglble fjxed Assets Flxtures and flttlng$ Cost Al l March 2023 Additions iii year 77,558 Al 29 Febary 2024 Depreciation Ai l Mai'rh 2023 9Charge foi. Ihe year 60,959 At 29 February 2024 Iyet book value At 29 February 2024 12,450 At 28 February2023 Page 12
Embrace Wigan & IIgh Notes to the Financial Statements for the Year Ended 29 February 2024 I l DebtOl'5 2024 2023 Trade debtors 011)er debtor '¢payments and accrued income 110,423 1,000 44,976 1,000 .986 113420 12 Creditors: amounts falling due ivilliln one year 2024 2023 Trade creditors Accruals and defen'ed uicome Oilier creditors l.099 56,867 783 56.129 89.221 13 FuTrds BalAllCt %129 Febriiary 2024 Balance at I Marcli 2023 Incoming resources ResDurce5 expended Transfers Unrestricled funds Genernl fund 349.198 727.118 (681,132) 395,184 Designated office. admin and support 159000 159 000 TotMI Unr¢5É1'i¢led funds 508,198 727,118 (681,132) 554,184 BAlance At I March 2022 lthcomlng rewurc Resoureey expended Balaiice al 28 Transfers February2023 Unresti'leted funds General 332,900 570.548 (554.250) 349,198 Designated 159000 159 000 Total uni'¢slricted funds 491900 570 548 554 250 508 198 Page 13
Embrace Wigan & Leigh Notes to the Financial Statenjents for the Year Ended 28 February 2024 14 Anxlysis of net funds At l Marcli 2023 At 28 Febriiai'y 2024 Cash flow Cash at bank and in hand 502,266 502,266 15,269 15,269 517,535 517,535 Net cash and cash equivalents IS Related Party Di$elosiires Bi'yan Atkinson, a trustee during Il)¢ year, was also a trustee and director of Abrani Ward Coininunity Chai'ily (A WCC) dui'iiig the yeai. ended 29 Febi'uary 2024. A WCC owns the pi'eniises froin which Eit)bi'ace Wigan & Leigh opei'ales. Rental charges of£23,988 werepaid by Embrace Wigan & Leigh to A WCC durii)g theyear(2023: £17.000) togetlier with additional rooin hire charges lotalling £nil (2023: £885.00). The balaiice oulstanding to A WCC at 29 February 2024 wa5 nil (2023: nil). Page 14