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2025-02-28-accounts

Company registration number: 03936727 (England and Wales) Charity registration number: 1082663

Embrace Wigan & Leigh

(A company limited by guarantee) Annual Report and Financial Statements for the Year Ended 28 February 2025

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Embrace Wigan & Leigh

Contents

Reference and Administrative Details I
Trustees' Report 2 to4
Statement ofTrustees' Responsibilities 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Statement ofFinancial Position 8
NotestotheFinancialStatements 9to14

Embrace Wigan & Leigh

Reference and Administrative Details

Trustees Barend Philip Anthon (appointed 10.9.24)
Joanne Barrow
Michael Hassall
Martin Mellor (appointed 2.4.25)
Sheila Marie Robinson
Andrew Taylor
Registered Office 81 Ribble Road
Platt Bridge
Wigan
WN2 5EG
The charity is incorporated in England.
Company Registration Number 03936727
Charity Registration Number 1082663
Lead Officer Lynne Hamnett
Independent Examiner P A Hull & Co
30 Bolton Road
Aspull
Wigan
WN2LYY

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Embrace Wigan & Leigh

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 28 February 2025.

Purpose

We work to ensure that disabled people have equality by influencing positive change, challenging barriers, and providing choice and opportunity.

Annual Objectives

Main Activities

Strategic

We committed time to various strategic boards and forums this year. Notably, we co-chaired the Greater Manchester Disabled People's Panel, working on issues such as social care, benefits, and access to work across the region.

Nationally, we represented personal assistants and individual employers on the Skills for Care PA Framework Steering Group. Through this, we had opportunities to influence policy and engage directly with the Department of Health and Social Care, including speaking at the launch of the Adult Social Care Strategy in London.

Locally, we continued strong involvement in Wigan Borough, chairing the Family Forum, participating in the Learning Disability Partnership Board, and being an active member of the Personalisation Board.

Advocacy and Information, Advice and Guidance

Assistance Projects

eB

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Embrace Wigan & Leigh

Trustees' Report

What’s New

Challenges

Future Plans

Financial Review

Income and Expenditure Summary

The organisation remains financially healthy with sufficient reserves to manage short-term funding losses. Nonetheless, most resources are directed to frontline project delivery, making it challenging to afford administrative and management staffing.

Reserves and Financial Position

Our reserves policy will be revised in the coming year to reflect inflationary pressures, ensuring our restricted funds provide adequate financial stability.

Plans to Address Financial Needs

We aim to diversify income sources to reduce our reliance on grants, providing greater control over finances and planning. Our reserves may also be allocated to explore new projects that both align with our mission and have the potential to generate income.

Future Plans

Aims for the Next Financial Year

The end of our National Lottery grant in the coming year poses a major funding gap (approximately £85,000, including match funding from Wigan Council), However, income from our café and sensory room will help us tackle this challenge. Page 3 ee —————

Embrace Wigan & Leigh Trustees' Report

Investment Policy and objectives

We continue to maintain enough funds to manage any contingencies. We also continue to invest a proportion of our reserves in fixed rate bonds, with a greater return than that of the bank reserve accounts, which can be liquidated without loss to capital element if the need arises.

Risk management

The trustees recognise their responsibility to identify and review the risks to which the Charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Governing document

The Charity is controlled by its governing document, Memorandum, and Articles of Association, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Small company provisions

This report has been prepared in accordance with the small companies’ regime under the Companies Act 2006.

Structure, governance and management

Objectives and policies

The charity faces financial risks including credit risk, cash flow risk, and liquidity risk. No speculative use of financial instruments is made.

Cash flow risk

Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.

Credit risk

The charity’s primary financial assets are bank balances and trade debtors. These are mainly public sector or large charity partners, reducing overall credit risk. No doubtful debts were recorded during the year.

Liquidity risk

The trustees consider that sufficient funds are available for ongoing operations and future developments.

Restricted Funds

Restricted funds include unspent income from grants or contracts limited to specific activities. At present, no restricted funds are held.

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The annual report was approved by the trustees of the charity on 27" August 2025 and signed on its behalf by:
Le
Trustee
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Embrace Wigan & Leigh

Statement of Trustees’ Responsibilities

The trustees (who are also the directors of Embrace Wigan & Leigh for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and 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.

Approved by the trustees of the charity on 27" August 2025 and signed on its behalf by:

Andrew Taylor

Trustee

Page 5

Embrace Wigan & Leigh

Independent Examiner's Report to the trustees of Embrace Wigan & Leigh

I report on the accounts ofthe charity for the year ended 28 February 2025 which are set out on pages 7 to 14.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of The Institute of Chartered Accountants in England and Wales..

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

CM Hothersall FCA

P A Hull & Co 30 Bolton Road Aspull Wigan WN2 |YY

Date: 27" August 2025

Page 6

Embrace Wigan & Leigh

Statement of Financial Activities for the Year Ended 28 February 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Unrestricted Unrestricted Restricted Restricted Total Total
funds Funds 2025
Note £ £ £
Income and Endowments from:
Donations and legacies 3 84,251 5 84,251
Contracts 5 623,574 623,574
Other trading activities 4 69,610 = 69,610
Other income 5 5,451 . 5,451
:
Total Income a 782,886 _ _ 782,886
Expenditure on:
Charitable activities 749,795 - 749,795
Raising Donations and Legacies
Other Trading Activities 51,142 S142
Total Expenditure 800,937 - «800,937
Net income/(expenditure) : (18,051) -_
Reconciliation offunds
Total funds brought forward 554,184 ; - 554,184
-
Total funds carried forward 13 536,133 = 536,133
Unrestricted Restricted Total
funds Funds 2024
Note £ £ £
Income and Endowments from:
Donations and legacies 3 42,655 - 42,655
Contracts 5 613,509 - 613,509
Other trading activities 4 65,193 - 65,193
Other income S 5.761 - 5.761
Total Income ; P2TAN8 “727,118
Expenditure on:
Charitable activities 632,329 . 632,329
Raising Donations and Legacies s -
Other trading activities 48,803 & 48,803
Total Expenditure 681,132 - 681,132
0
Net income/(expenditure) _ 45,986 _s 45,986
Reconciliation offunds
Total funds brought forward 508,198 _- 508,198
Totalfundscarriedforward 13 554,184 554,184

Page 7

Embrace Wigan & Leigh

Statement of Financial Position as at 28 February 2025

2025 2024
Note £ -
Fixed assets
Tangible assets 10 «12,459 12,450
Current assets
Debtors 11 165,907 113,420
Cash at bank and in hand 14 470,693 517,535
636,600 630,955
Creditors: Amounts falling due within one year 12 _ (112,926) (89,221)
Net current assets «523,674 541,734
Net assets 536,133 554,184
Funds ofthe charity:
Unrestricted income funds
Restricted funds a =
Unrestricted funds ; 536,133 554,184
Totalfunds 13 536,133 554,184

For the financial year ending 28 February 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements on pages 7 to 14 were approved by the trustees, and authorised for issue on 27" August 2025 and signed on their behalf by:

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MrLen
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Trustee

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Embrace Wigan & Leigh Notes to the Financial Statemcnts for the Year Ended 28 February 2025 Charity status The cliarily is a cliarity lini iled by SiLiarc1ntee and conseqliently does not have share capital. Each of tlie trustees is liablc lo coiitribute an aimount not excLcdinLy £Nil iowai-ds Ilie <iSSLls of Ilie cliarity in tlie event ot liquidatioii. 2 Accouiitiiig policies Summary of significant accounting policies and key accounting estimates Tlie pi-inc ipal aLuouiilii)b pol icie5 £ippliLd in Il)e prepttraiion ol Ilies¢ tlllc2ncial siateinenls are scl out below. These pol icic5 havL bccii coiisislei)tIy <1pplicd to all tlie years presented. Llli less otliLI'WiSL slalcd. StatLment of compli#iice Tlie Iiii<lllLial slaleiiieiils Iiave beeii pi'epi21'ed in accoi'dancc witli Accouiitiiigy and Reporting by Ch¢1rilies'. SialLI)Icnl ol- RecoiiiiiiLiided l)I'acli¢L (Ipplicable io Lliai'ili¢s pi'epai'iiig il)Lll' (iccouiils iii accoi'daiice witli tlic Fiiiancial Repoi'iingy Slandai-d appl icable iii Ilie UK aiid RLPLibl ic of Ii'eland { FRS 102) (cl'lective l Jaiiuary ?015) (Cliarilies SORP (FRS 102}), Ili¢ l- inaiicial Reporlinb St¢indard applicable in IliL UK aiid Republic of Ii'eland {rRS I O?) and tlie Coiiipan ies Act ?006. Basis of preparation Einbi'lc ce Wigyaii & Lcib,li Ineels Ilie delin iiion of a piiblic bei)etii eniity Liiider FRS 102. As5els and l labilities are inili1111y I'eLo&ynised at liistorical cost oi. tl'¢1nsc1clioii value Lin ILSS Othcrwise slated iii Ilie relevant accounlinb, pol icy notes. Going concern Tl)¢ Ii'uslcLS considcr that there ai'c no Iraterial unLerlainlie5 (iboul th¢ cliarity's abil ity to conliniie a5 a gyoing COIICLI'n noi. aiiy sigjii iticanl areas ol. unceit2< inty that affect the cai'iyii)gy value of. assets lield by the cliarily. Exemptinn from pi'epAring a cash flow statemcnt 'I'IIL Lliill-ily optLd 10 1( dopl 13LIIILliii I publisliLd 011 2 Febi'uaiy 2016 and liave tliei'et"ore not included a Cme and endowments Al l incoine is I'ecogviiiscd 01)ce Il)e cliai'ily lia4 eiiiitlcinent to the income. it is pi'obable that the incoine will be recciv¢d aiid tlie ainouiil ot tlie incoime receivable cali be IneasLlI'ed i-el iably. D¢iii¢ifiiiii.s ciiiil leApii('r(.s Doi)alioiis Ill'e I'ecogTiiised wlien the chai'ity has been notificd in writingi of botli Ilie aniount and seiileiiient dale. In IhL' event Iliat a doiialion is Slibject to coiiditions tlial fcqLiire a level of pei'tornianLe by th¢ cliarity before the cliai'ily is Lntitled to tlie l ui)d5, the income is deterred aiid not recog>n ised until eitlier those conditions are fully mel. or IhL. fLiifilinent of those coiidilions is wholly within the control or iliL charity and il 15 probable that these conditions will be fu Ifill¥d in the reportiiib pei'iod. Griiiif,s rLwL'civiible Gi-ants are rLLogyiiised wliei) th¢ cliai'ily lia5 ali entitleinLnt lo Ilie tiinds 2L lid aiiy condit10115 linkLd lo Ilie gFI'anis have bL¢li niet. Wliere perfoiimancc conditions arc attached to the grant aiid ait yel to be Imel, tlie iiicoine is recogn ised as a li<ibi lity and iiicluded oli tlie balaiice sheet as dcten'ed incoine 10 bl released. Page 9

Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 28 February 2025 DefL)rrecl iiiL'(iiiie Deferred iiicoine represents amounts received t.or futui'e pei'iods and is released to illcoiningy resources in rhe period ror wliicli. il lias beeii received. Sucli incoine is only deferi'ed when- Tlie doiior speci fics that tlie bji'ant oi. donation niiist only be Lised iii futul'c 1( ccoiinling period5; 01. TIIL doiior lias iiiiposLd ¢onditions wliicli ii)Iist be niet betore tlie charity li¢iS iinconditional enlitleiment. Incoiiie is I'ecogJni5ed once it has beei) declared and nolification lias beeli received of the amount due. Expen(litu re Al l e.xpelldilLire is recog>nised oiice there is a leg)al or constructive obligation lo that expenditiire. il is probable setileineiit is I'cquired and tlic aiiiouiil C¢ll) bL ImLasui'ed reliably. All costs al'e 1< IIoc(Iied 10 Ilie appliL£iblc expci)dilure hetqdin&7 that aggJi'egiale 8iiiiilai' costs to Ih<ll calcg)ory. Wliei'e Losts caniiot be directly allribiiied lo pai'liciilai. lieadingis tliey Iitivc l)¥eii allocatLd oli a l)asis coiisistei)I wilh IIiL Lise ot I'esoiirLes. willi cenii'dl sial'l'costs ¢ Ilocated on Ilic basis of liiiie spent. and depi'Lciation cliai'gves allocalLd on Ihe portion of the asset's use. oihLI' support costs are alloctilid based on the 5PI'Lad of stat't costs. Riil.%lii&'fuiid.s These are costs incuri'ed in attracliiigy volLinlary iiicoime, tlie Inanagieinent ot" iiivestinents and those incuri'¢d iii tradiii&¥ aclivities Ihal I'aise funds. Support cfj$t5 Support costs incliide ¢enli'al functions ic nd have been alluLtiled lo aclivity cost caieg?ories oli a basis ¢onsisteiit willi Ilie ii%e ol. I'Lsources, tor Lxaiiiple. al loctiling pi'opei'ly costs by tloor ai'eas. or per capi11c, Statf costs by thL tinie speiii ¢11id other costs by 11)eir US<1g>L. Tangible fixed assets IndividLIKiI fikLd <iss¥ls costiiig £0.00 or iiioi'e are iiiilially I'ecorded al Cost, less any subscqucnl accuinLilaled depi'eciation aiid siibsequent accuim Lilaled iinpairiiieiit losses. Depi'eci<ltion is pi'ovided on taiibi ible fixed assets so as lo wi'ite otf Ilie cost or valLldlion. Icss any e51iiiialed I'esidual valiie, ovcr their expected useful econoiii ic lite as tollows: Asset elass Leasehold Iiiiproveinenls Fixtures aiid fittingTS Depreeiation method and rate 18 yeai'5 Straiblit line. 250/0 reducinsy balance TaY#tion TIIL cliai'ity 15 considered to pass Ihe iests set OLIt in Paragirapl) I Sclicdule 6 of the Finance Act 201 O and theretore il InL'Lls Ilie dcfinition of a charilable conipaiiy foi. UK corporation lax purposes. Accordingyly, the charity IS potentially exeimpi froiii laNalion iii respect ot income or capilal gY¢lins I'eceived witliin categJories covcred by Cliapiei. 3 Plc rt I l ot-the Corporation -] ax Act 201 O or Section 256 of IhL -] axation ot Chargeable Gains Act 1992. to IhL' L Ylenl Ilial sucl) ii)come or gains are appl led Lxcllisively to charilablL PLirposes. Trade debtor5 and ¢reditors Ti'adc debtors al'e ainoiiiils due fi-01)I cusloinei3 for iiiei'cliaiidise sold or services pei'foiined in the ordiiiary coui'se of biisiness and are I'ecogiii.8ed initidlly ai ihe Iransc1clion price. Ti'ade ci'cditoi's are obligFalions to pay for bToods or sei'vic¢s tliat have been a¢quii'cd in the oi'dii)ary course of business froim siippliers aiid al-e I'e¢o(Fiiised initially at the transaLtion pi'ice Flnancial instruments Tlie charity holds on ly basic tinancial in5truinenls, as defined under Section I l of FRS 102 Pa&se l O

Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 28 February 2025 3 Income from donations and legacies Total 2025 Total 2024 Don¢11ions li'oim individiials Grants from local autlioi'ily and oilier bodies 5.652 78,599 84.251 3.732 38.923 42,655 Chililren in Need Dui'ingJ the yeai., the Charity was gFralet'LII for the award of a biraiit ol. £13,000 fi'om Cliildren In Need. £6,502 ot tli is wa5 used 10 fuiid acliviiics iii tlie yeai. to ? 8 fLbi'iiary 2025 aiid £6.498 is ii)clLidLd in deferird iiicoiiie to be spent in the following year. 4 Income from other tra(1 ing activities Total 2025 Total 2024 Fiiiidi'ai5iiig IncoiiiL Incoiiie fi'oin DBS cliecks Incoine froiii F.InbracL Desigyn Coininuii ity Fliib iiicoiiie Fai)ii ly Foi'iiiii Adiii iii Charily Sliop Incoine 596 4,492 13,337 3,869 16.646 33.581 3.524 69.610 65.193 Income from Charitable Activities TDtlll 2025 Totlll 2024 Activity Conlracls Other I iicoime 6?3,574 5,451 6?9,025 613,509 -5,761 619,270 6 Net incom ing/outgoing resources Nel incoiii iiig)l(oulgToiiig) I'esoui'ces for the year include.. 2025 2024 Depreciation ot tixed asse15 4,149 Pagye I I

Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 28 February 2025 7 Trustees remuncralion and expen5¢S No trustees, ii()I' any pei'sons coiinected with them. have received any remLinercltion from tlie charity during the year. 8 Staff costs The as&vregFate payi'oll costs wei'e as fol lows.. 2025 2024 Staff costs du ring tlie year were: WagJLS aii(15Lilaries Soci1<15VCLlI'ily co818 Ollier PLnsioii costs 587.425 47.784 12,165 647.374 594,918 40,374 9,688 644,980 No eniployeL reccived einolumenls ot more tliaii £60,000 dLlI'illgl the year. 9 Taxmtion 'riie ¢li<irily is <1 regiislered cliarity aiid is Ilicreloi'e exeiiipi fi'oin taxation, l O Tllngiblc fixed assets Fixtur¢s Mnd rittings LLiaychold lin pr()vcmcnts Total Cost Al l Marcli ?0?4 Addilioi)5 in year 77,558 2.4?6 3,300 5,726 Disposals in yeai. 2.725 2,725 Al 28 febi'uary 2025 77,259 3,300 80,559 Dcprecimtion Ai l March ?024 Chargie tar tl)e year Eliminated on Disposal 65,108 3,112 298 65.108 3.290 ?98) 178 At 28 I'Lbruary 2025 67.922 178 68.100 Net book value At ?8 Febriiary 2025 9.337 3,122 12.459 Ai 29 FebI￿arY2O24 12,450 12.450 PaLye 12

Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 28 February 2025 I l Debtors 2024 Trade debtor% Otlier dobtor Pi'¢payimei)Is and accriied income 161.479 1,000 3,428 165,907 110,423 1,000 1,997 113,420 12 Creditors: amounts falling (luc within onc year 2025 2024 TradL cred iloi's Acci'Lials aiid defei'i'ed incoine oih¢i' crcdiiors 5,115 78,811 ?9,000 112,926 1 ,099 56,867 13 Funds Bmlance at 28 February 2025 Balance at I Mkircli 2024 Incoming re50u rces Resources expcndcd Transfers Un restricted fiinds Geii¥i'al tuiid 395.184 78?,886 (800,937) 377,133 Desis>iiated otficL, adin in ai)d 5uppoII 159.000 1 59,000 Tot81 Unrestricted fun(Is 554,184 782,886 (800,937) S36,133 Balance at I Marcli 2023 Incoming re50u rce.s Resoiirce5 expendLd Balance at 29 Febru#ry2024 Transfers Unrestricted funds Geiiei'al 349,198 727,118 (681.132) 395,184 D¢sigiiiated 159,000 159,000 Total unrestrieted funds 408,198 727,118 681,132 554,184 Page 13

Embrace Wigan & Leigh Notes to the Financial Statements for the Year Ended 28 February 2025 14 Analysis of net fiinds At l March 2024 At 28 February 2025 Cash flow Cash al baiik and in hand 517,535 (46,842) (46,842) 470.693 Net cash and cash equ ivalents 517,535 470,693 1 S Related Party Disclosures 13ryan Atkiiisoii, a ti'ustce dui'ingy thc yei¢ r lo 29 Febi'uaiy ?024, was also a Ii'Lislec and direcloi. of Abrani Waiyl Coiiii))uiiity Cliarity (AWCC) dui'inb> Ilial yeai.. A WCC owiis Ilie pi-eim ises I I'oim wli icli Li)Ibrt?ce WigT<ili & l.ei&li opLI'aies. Rciilal cliar&iLS of £2J,988 were paid by Eiiibi'ac¢ Wig7<in & l..eigvli to A WCC duringT Ilie yeai- lo ?9 Febi'uaiy 2024. 1.lie balance outslandiiig) to A WCC ai ?9 febi'iiary 2024 was iiil. Mi. Aikiiison resig?Iicd as a Iru%iLc ot. Ei)Ibr1c ce Wigyaii & Leigyh on I febi'uary 2024. Tliei-e were no Ir1( 11sactioiis willi I'¢laled partics iii the yLai' lo 281-.¢brLiary 20?5. Pagye 14