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← Age Concern Cheshire

2025-03-31-accounts

Age UK Cheshire Annual Report 2024125 Cheshire ageuK Let's chan e howwe age

ADDRESS AND REGISTERED OFFICE

Castle Community Centre T: 01606 305000 Barbers Lane E: enquiries@ageukcheshire.org.uk Northwich CW8 1DT W : www.ageukcheshire.org.uk

CHARITABLE OBJECTS:

The objects of the Charity are to promote the following purposes for the benefit of the public and/or older people

GOVERNING DOCUMENT:

ORGANISATIONAL STRUCTURE:

Age Concern Cheshire is an independent company limited by guarantee, registered in England and Wales No.

controlling party.

The directors who served in the year are:

DIRECTORS:

Ms R Hemshall – Chair Mr D Hughes (appointed July 2024, previously trustee of Age Ms J Rayner Concern East Cheshire) Ms B Philps Ms C Crowther (appointed July 2024, previously trustee of Age Ms P Bartlett Concern East Cheshire) Ms N Brooks Ms S Dartnell (appointed July 2024, previously trustee of Age Mr D Earnshaw Concern East Cheshire) Mr D Forsyth Ms G Powrie (appointed July 2024, previously trustee of Age Concern East Cheshire) Ms R Wulff (appointed July 2024: resigned August 2024, previously trustee of Age UK Cheshire East)

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The Directors of the company are also Trustees for the purpose of Charity Law. The Board are appointed by the

KEY MANAGEMENT PERSONNEL:

Mr D Maskell (resigned October 2024) Mrs H Taylor (appointed November 2024) Mrs H Flaherty (resigned September 2024)

Head of Services

Mrs C McMahon (appointed October 2024. Previously Head of Operations) Mr L Birchall (appointed October 2024. Previously Head of Retail Local Fundraising)

AUDITORS:

BANKERS:

WR Partners National Westminster Drake House, Gadbrook Way PO Box 6, The Bull Ring Gadbrook Park Northwich, CW9 5BN Northwich, CW9 7RA

CCLA

PO Box 12892, Dunmow Essex CM6 9DL

INVESTMENT MANAGERS:

Rathbones Group Plc 30 Gresham Street London EC2V 7QN

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Report of the trustees (including Directors’ Report) for the year ending 31 March 2025

The trustees (who are also the Directors of the Company for the purposes of company law) are pleased to present their annual directors’ report together with the consolidated financial statements of the charity and its subsidiary for the year ending 31 March 2025 which are also prepared to meet the requirements for a directors’ report and accounts for Companies Act purposes.

Republic of Ireland; FRS 102) issued in October 2019.

Report of the Chair and CEO

statements, meets the requirements for a Directors' Report and accounts for Companies Act purposes.

UK Cheshire unanimously supported a business case to merge. By May 2024, a merged budget was presented to the

was driven by a commitment to enhance and expand service delivery, increase advocacy impact, achieve

Our aim is to support older people in living their best lives by:

Progress against the Age UK Cheshire Strategy

relieving loneliness and ensuring older people feel connected. Meanwhile, we’ve taken learnings from Northwich

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been able to extend the programme into West Cheshire, enabling more people to become more resilient against

commitment to improvement guarantees that older people receive the best possible support from Age UK Cheshire.

deliver a strong return on investment. Through recruitment and restructure we’ve increased our internal capacity

support services. In July 2024 all employees became employed by Age UK Cheshire under Transfer of Undertakings

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manager cared about their mental health and wellbeing in a feedback survey conducted in March 2025. We’ve

Leadership Changes

Following the planned departure of our CEO Dale Maskell and CFO Helen Flaherty in the Autumn, Hannah Taylor

the merger.

Rebecca Hemshall – Chair of Trustees

Hannah Taylor – CEO Date: 12 August 2025

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Progress against plans

Our Goals for 2024-25

from July 2024 to March 2025.

OBJECTIVE 1: Relieving loneliness, so that older people feel connected.

A focus on us reaching more people experiencing loneliness in Cheshire.

A focus on us reaching more people experiencing poverty in Cheshire.

OBJECTIVE 3: Increasing independence, so that older people can live the lives they want to lead.

OBJECTIVE 4: Focusing on quality, so that older people receive a high standard of service from us. A focus on maintaining and improving the quality of our charitable and paid-for services, and in our internal processes and procedures.

OBJECTIVE 5: Focusing on income, so that we can increase the impact we have on older people in Cheshire.

A focus on making the best use of people, our skills, our experience, our data, our assets, and our ways of working.

Focus on improving policies and procedures that impact on older people, informed by lived experiences and our impact data.

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OBJECTIVE 1: Relieving loneliness, so that older people feel connected

Sharing Time

Bright Memories

charged-for service. This service was also supported by Northwich Care Community and restricted local fundraising.

2024-25 Goals:
Progress		 2024-25 Goals:
Progress
1.1: Increase the number of people supported
with relieving loneliness each quarter.
Throughout the year, 1,210 people were
supported in relieving loneliness. There was a
slight dip in the third quarter due to a vacancy
The strongest quarter was the final quarter
in Green Connections.
following successful induction ofnew Green
Connections Coordinator and introduction of
group activities
1.2: Increase the number of people who are
new to us, and we reach to support with
relieving loneliness each quarter.
Of the 1,210 individuals supported, 202 were
new to our services. The quarter-by-quarter
trend was similar to the total number of
people, finishing the year strongly with 115
new people supported in quarter four.
1.3: Increase the percentage of people that we
reach who are living in the areas most at risk
of loneliness each quarter.		 progress to made against these goals in
2024/25 due to the merger.
With hindsight it was ambitious to expect

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Progress on data has been focused on

1.4: Increase the percentage of people that we reach who are new to us and are living in the areas most at risk of loneliness each quarter.

1.5 Undertake the work required on data to ensure that Age Concern East Cheshire and Age UK Cheshire data is consistent and is comparable to local datasets on loneliness.

demonstrate the impact of the service and increased feedback requests to make improvements. We

volunteers spent 59,317 minutes talking to lonely people in our community, making 2,185 calls.

An example of our work on relieving loneliness:

At 1pm every Thursday, befriending volunteer Margaret sits down with her crochet hook and a cup of tea, ready for her favourite part of the week — a chat with Alf, a gentleman she’s been making befriending calls to for over two years. What started as a regular check-in through Age UK Cheshire’s telephone befriending service has quietly become something much more profound: a lifeline of friendship. Alf has faced many challenges in life mainly dealing

and lonely.

“You’ve given me the confidence.” Margaret said, “I enjoy every moment I speak with Alf and we text each other

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OBJECTIVE

Warm Homes

Household Support Fund

Support fund. The funding is to provide energy and food support to people in Cheshire West who are aged over 65 and have savings of less than £15k.

2024-25 Goals:
Progress		 2024-25 Goals:
Progress
2.1: Increase the number of people supported
Throughout the year, 4,036 people received
individuals assisted each quarter varied,
ranging from 460 pre-merger to 1,270 in
quarter two. The significant increase in
quarters two and four were driven by referrals
into Household Support Fund and Warm
Homes.
support in combatting poverty. The number of
in combatting poverty each quarter.
2.2: Increase the number of people who are
new to us, and we reach to combat poverty
each quarter.
Of the total individuals supported, 2,464 were
new to our services. The number of new
individuals assisted each quarter ranged from
engagement efforts.
318 to 955, reflecting successful outreach and
2.3: Increase the percentage of people that we
reach who are living in the areas most at risk
of poverty each quarter.		 96.2% of people supported through Warm
Homes were in or at risk of fuel poverty.
With hindsight itwas ambitious to expect

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progress to made against these goals in 2024/25 due to the merger. 2.4: Increase the percentage of people that we reach who are new to us and are living in the Progress on data has been focused on areas most at risk of poverty each quarter.

2.5 Undertake the work required on data to ensure that Age Concern East Cheshire and Age UK Cheshire data is consistent and is comparable to local datasets on loneliness.

and Warm Homes

the capacity of our highly skilled and experienced advisors to support complex enquiries. We also recruited

successfully awarded the Age UK Quality Advice Standard in February. Across both projects we helped

At 66, Ms. Fowler faced a harsh winter alone in Chester—without money, food, or even power. Referred to Age UK Cheshire, she had just 60p on her electricity meter when our team stepped in with emergency support. As further struggles came to light, including financial abuse by a family member, we worked quickly to restore her safety and dignity.

ups to a new bed and curtains for her sheltered housing. Once isolated and in crisis, she’s now safe, secure, and knows she’s not alone.

OBJECTIVE 3: Increasing independence, so that older people can live the lives they want to lead.

Our project helps older people across Cheshire to be resilient against scams and provides advice and support to

and other agencies including Cheshire Constabulary and Social Services. We work to raise awareness of scams and doorstep crime amongst local older people, and support those who have been scammed to not become a

Independent Living Team

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Merseyside Integrated Care Board.

Help at Home

Our Help at Home team provide a quality, friendly and caring, cleaning, shopping, and companion service,

service.

Countess of Chester Hospital Wellbeing service

Community Home First

Community Home First supports Cheshire West and Chester residents in discharge from hospital, in home hazard assessment to reduce the risk of falls plus support for energy efficiency and safety. Cheshire West and Chester Council, Cheshire & Merseyside Integrated Care Board and Cadent fund this service.

Counselling

2024-25 Goals:
Progress		 2024-25 Goals:
Progress
3.1: Increase the number of people supported
in increasing their independence each quarter.
Over the year, 3,181 people were supported in
increasing their independence. The number of
individuals assisted each quarter ranged from
496 pre-merger to 1,024. The increase in
quarters three and four reflect the impact of
expanding our Scams service.
3.2: Increase the number of people who are
new to us, and we support in increasing their
independence each quarter.		 A total of 1,490 new individuals received
support throughout the year, with quarterly
figures ranging from 181 pre-merger to 714.
These figures highlight our successful efforts in
reaching out to new individuals and expanding

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our services. our services.
3.3: Undertake the work required on data to
ensure that Age Concern East Cheshire’s and
Age UK Cheshire data is consistent and is
comparable to local datasets on loneliness.		 Progress on data has been focused on
integration and moving to one database with
data migration and training a priority.

Service Manager. 240 people have received support to reduce loneliness, increase independence and

supported 245 people with energy and safety advice.

An example of our work on increasing independence:

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Cheshire.

That call marked a turning point. A home visit followed, rugs were made safe, meals and groceries arranged, and long-ignored hearing and sight concerns addressed. With gentle support, Dorothy regained her confidence—and her

a community that cares.

OBJECTIVE 4: Focusing on quality, so that older people receive a high standard of service from us.

. Net promoter

that they would recommend a company, product, or a service . A score above 50 is considered excellent, and above

2024-25 Goals: Progress
4.1: Achieve a high ‘Net Promoter Score’ each
six months as an overall measure of the
quality of the charitable services that we
deliver.
4.2: Achieve a high ‘Net Promoter Score’
that we deliver.
cumulatively as an overallmeasure ofthe
direction oftravel ofthe quality ofthe services		 Through the merger we reviewed our
approach and moved to service specific
surveys which will enable us to collate NPS
improvement.
The overarching survey was paused during the
merger with the roll out of service specific
surveys commencing in early 2025.
Independent Living Team achieved an NPS
score of 83.
across all services whilst tailoring additional
questions to service specific feedback to
support our focus on continuous
Information and Advice Outreach achieved an
4.3: Achieve a high ‘Net Promoter Score’ each NPS score of 88.
six months as an overall measure of the
quality of the paid-for services that we deliver.		 Our charged for Help at Home service
achieved an NPS score of 84.

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4 Cheshire
;
;
;
age UK
Age Concern Cheshire operating asAge UK Cheshire		 4 Cheshire
;
;
;
age UK
Age Concern Cheshire operating asAge UK Cheshire
4.4: Maintain high standards for ISO and
In January 2025 our Board approved a move
away from IOS 9001 to the Charity Quality
manage risk and compliance. Progress
audit scheduled for November 2025.
In February 2025 we successfully retained the
Age UK Quality Advice Standard for our newly
within months of merging. The Service
Standards accreditation following a thorough
review of both. The latter is specifically built
for charities and better supports our ability to
towards this accreditation is on track with our
nationalAge UKquality marks.
integrated Information and Advice service
Management Review documentation was
submitted during the final quarter of the year.
4.5: Undertake the work required on quality to
ensure that Age UK Cheshire and Age Concern
East Cheshire service quality is consistent.		 Consistency in quality has been a key element
the level of quality we are providing.
Service Managers reviewed our approach to
quality across all services to ensure a level of
consistency balanced with what’s appropriate
for each service. Procedures include case file
reviews, peer reviews, internal audit; case
closure manager sign off and consistent
of our integration work and the merger has
created opportunities for us to compare the
approaches of both organisations to increase
service feedback collection.

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4.6: Review the governance structure for the A review of the governance structure was newly merged organisation to ensure it is undertaken as part of the merger which led to appropriate and effective. the introduction of a new Services Committee to complement the existing committee structure. Four members of the Age Concern East Cheshire Board joined the Age UK Cheshire Board. A review of board meeting dates led to the new CEO proposing moving to quarterly meetings which was approved by Board in January 2025. An updated Scheme of Delegation and Trustee Code of Conduct was approved by Board in March 2025.

out of 9.9 out of 10 and 100% of responders would recommend the service.

Examples of feedback from the people we have worked with:

“Within weeks mum had a personal assistant three hours a day and this has transformed her quality of life and ensured she can live in her own home for longer. Also took so much pressure of myself and my brother. I can’t praise and thank Age UK Cheshire and the specific advisor enough.”

“Absolutely recommend the service. Very grateful and was so relieved of the support.”

“The kindness and understanding shown was over and above what I expected.”

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OBJECTIVE 5: Focusing on income, so that we can increase the impact we have on older people in Cheshire.

2024-25 Goals:
Progress		 2024-25 Goals:
Progress
5.1: Grow income through paid-for services
Bright Memories service income grew by 21%
Macclesfield. Following relaunch last year
coach trip income grew by 39%. £173k was
Home service.
with the addition ofthe dementia service in
and activities.
delivered through the addition ofthe Help at
5.2: Grow income through local fundraising
Legacy income significantly reduced on last
year’s performance to £3k in the year however
23%.
We secured new partnerships with Portal Golf
UK Cheshire as their charity partner for 2025.
We partnered with Age UK Blackburn with
Darwen to support Praetura who chose their
year for 2025.
income from donations and appeals grew by
Club Men's and Ladies captains adopting Age
andlocalcorporate activity
P
pang
“6
respective local Age UKs as their charity ofthe
5.3: Grow income through trust fund
We successfully grew income from trust fund
applications.
applications by88% to £36k.
5.4: Grow income by securing appropriate
grants and contracts supplied by statutory
partners.
We secured £550,545 through grants and
contracts with statutory partners, bolstering
our financial resources to support our services.
5.5: Grow income through the retail estate. Retail income grew by 68% to £979k through
the addition offour shops in East Cheshire.
Growth was also achieved in gift aid
conversation rates and actual gift aid income.

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Examples of feedback from the people we have worked with:

as Sandra met many other people in similar circumstances. On her return, Sandra was beaming and decided to book on to further upcoming trips.”

we have done during that day apart.”

is having someone to listen to me and all the laughter together as a whole.”

“Bright Memories is a lifeline for us. Whilst my husband is there, I know he is safe, enjoying himself and doing a lot

change.”

biscuits.”

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Captains of Portal Golf Club

OBJECTIVE on older people.

As part of the merger, we reviewed the structure of our core support team and restructured the team removing

2024-25 Goals: Progress
6.1: Maintain aproportionate coresupport
structure
for theorganisation.		 restructure, focusing on efficiency to increase
support services.
We streamlined our operations through our
the positive impactwe canmake in supporting
older people. We’ve removed duplication to
increase the effectiveness ofour projects and
6.2: Re-establish costs per individual measures
for the organisation and individualservices
and activities.
6.3: Re-establish costs per contact measures
for the organisation and individualservices
oe
and activities.		 Progress on data has been focused on
.
.
.
.
integration and movingtoone databasewith
.
a.
_
an
data migration and traininga priority.
6.4: Undertake the work required on data to
ensure that Age Concern East Cheshire and
Age UK Cheshire data is consistent and
meaningful.

Delegated decision making: Through our restructure we have focused on delegating problem solving and

and use of resources.

managers.

possible, streamlining retail processes and invoicing for Bright Memories.

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OBJECTIVE

planned surveys have been delivered, feedback received demonstrates good progress was made in building a

2024-25 Goals: Progress
7.1: Achieve a high ‘Net Promoter Score’
periodically as an overall measure of the
quality of experience as a staff member of the
organisation.		 Due to reduced capacity through the merger,
7.2: Achieve a high ‘Net Promoter Score’
quality of experience as a staff member of the
cumulatively as an overallmeasure ofthe
organisation.		 plans for staff and volunteer surveys were
adjusted.
The first staff survey since the merger was
conducted in May 2025 and we achieved an
Employee Net Promoter Score of 46.
7.3: Achieve a high ‘Net Promoter Score’
quality of experience as a volunteer of the
cumulatively as an overallmeasure ofthe
organisation.		 A volunteer survey will be conducted once a
newly recruited Volunteer Coordinator is in
post.
A score over 30 is above average, indicating a
robust and positive employee sentiment.
7.4: Achieve a high ‘Net Promoter Score’
periodically as an overall measure of the
quality of experience as a volunteer of the

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peoples’ lives

2024-25 Goals:
Progress		 2024-25 Goals:
Progress
Transport and completed Cheshire West and
Chester Council, Cheshire East Council and
NHS Community Equipment General
Our Head of Services became the Voluntary
Community and Social Enterprises (VCSE)
with Cheshire West and Chester council and
NHS Cheshire and Merseyside.
‘Our Shared Future’ in December 2024.
We submitted a detailed response to the
consultation on Cheshire East Future of
Population Questionnaire.
8.1: Proactivelyengage in consultation
sector representative for the Cheshire West
activities in matters which affectolder people.
 Place Fall’s Prevention Strategy Groupworking
Additionally, we continued to participate in the
ongoing Age UK network consultation
culminating in signing the new partnership
agreement, outlining the relationship between
local Age UKs and the national Age UK Charity,
8.2: Proactivelyengage in co-production
activities in matters which affect older people.		 development of the Cheshire West and
of older people and key agencies who are
older people across the area.
We continued to be a key partner in the
Chester Age Friendly Partnership, a collective
committed to improve the experiences of

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Work towards this goal was paused due to 8.3: Increase our social media, website, and merger requirements for our channels magazine audiences. however we still achieved some growth as outlined below.

working groups. We joined the project groups co-producing East Cheshire’s new Joint Strategic Needs

linked in with Cheshire West and Chester’s Direct Payment forum to champion the voices of older people in future decision making. We collaborated with wider Green Spaces in Crewe and Nantwich, Inclusion Nantwich Community Garden, Hassal Green Land Trust and Green Spaces to develop our Green

champion the voices of older people.

website.

Our page reach reduced by 7% to 196,000.

overall X users by a third in the UK between May 2023 and September 2024) and concerns over alignment

followers increased from 517 to 609 this year. We experienced the greatest increase on LinkedIn page reach going from 9,669 to 14,843 people.

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Our Goals for 2025-26:

changes.

Strategic Goals
Strategic Objective		 Strategic Goals
Strategic Objective
voices of older people, to
influence policy and
procedures
are central to the newly appointed Mayor’s strategy.
people.
voices of older people.
1.5: Increase our reach across social media, website, and external
Objective 1: Championingthe — 1.1: Influencingthrough devolution to ensure matters which affect older people
1.2 Proactively engage in consultation activities in matters which affect older
1.3: Develop our internal approach to co-production and deliver
a minimum of
two co-produced activities with older people.
1.4 Proactively engage in meetings and events where we can represent the
communications.
2-5.1: Consistently measure reach across our new geography to set a baseline
2-5.2: Develop impact measures across our new geography to set a baseline for
Objectives 2-5:
for the ambitions of our strategy development.
the ambitions ofour strategy development.
loneliness, so that older
people feel connected.
2.1: Develop measurements of reach for people at risk of loneliness to set a
Objective 2: Relieving
baseline for the ambitions of our strategy development.
poverty, so that older people
have enough to live on.
Objective 3: Combatting		 3.2: Develop measurements of reach for people at risk of poverty to set a
3.3: Increase the percentage of people we support through the Household
Support Fund who are living in, or at risk of fuel poverty.
3.1: Consistently measure benefits identified across our new geography to set a
baseline for the ambitions of our strategy development.
baseline for the ambitions of our strategy development.

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4 Cheshire
;
;
;
age UK
Age Concern Cheshire operating asAge UK Cheshire		 4 Cheshire
;
;
;
age UK
Age Concern Cheshire operating asAge UK Cheshire
3.4: Undertake the work required on data to ensure that Age UK Cheshire data
is consistent and is comparable to local datasets on poverty.
independence, so that older
people can live the lives they
want to lead.
4.1: Develop measurements of reach for people we support to increase
Objective 4: Increasing
independence to set a baseline forthe ambitions ofour strategy development.
quality, so that older people
receive a high standard of
service from us.
5.1: Achieve a high ‘Net Promoter Score’ per service as a measure of the quality
of the services we deliver.
and findings of internal/external audits.
5.5: Recruit and induct new trustees as required to ensure the governance
Objective 5: Focusing on
5.2: Achieve a high ‘Net Promoter Score’ cumulatively as an overall measure of
the direction oftravel ofthe quality ofthe services thatwe deliver.
5.3: Deliver continuous improvement plans informed by service userfeedback
5.4: Maintain high standards gaining Charity Quality Standards accreditation
and retaining national Age UK quality marks.
structure ofthe organisation is appropriate and effective.
income, so that we can
increase the impact we have
on older people in Cheshire.
6.1: Develop and deliver a new fundraising strategy.
6.2: Complete a review of the retail estate.
6.3: Grow net income through the retail estate.
6.4: Develop a new case for support and embed across the charity.
Objective 6: Focusing on
efficiency, so that we use our
resources to increase our
impact on older people.
7.5: Explore extending the use of AI and develop an internal approach to ethical
use of AI
Objective 7: Focusing on
7.1: Deliver the integration plan
7.2 Maintain a proportionate core support structure for the organisation.
7.3: Re-establish costs per individual measures forthe organisation and
individual services and activities.
7.4: Re-establish costs per contact measures for the organisation and individual
services and activities.
people, who deliver our
Objective 8: Focusing on our
activities and services.		 8.1: Develop and launch an internal People Strategy
8.2: Achieve a high ‘Net Promoter Score’ periodically as an overall measure of
.
.
.
the quality of experience as a staffmember ofthe organisation.
8.3: Achieve a high ‘Net Promoter Score’ cumulatively as an overall measure of
the quality of experience as a staffmember ofthe organisation.

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8.4

8.5: Achieve a high ‘Net Promoter Score’ periodically as an overall measure of

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Financial Review

sheet.

Core costs during the year were lower than budgeted but higher than prior year due to merger related costs. A Core Cost Review is ongoing with merger related savings expected to be delivered in the year ending 31 March

impact; a fund of £20,000 is designated to support data improvements.

also obtained for Sharing Time.

Income

Retail income increased by £346,696 on 2023/24 to £938,040 in 2024/25.

Post merger, the Help at Home service formally delivered by Age Concern East Cheshire contributed £172,910 (8%

Our total income for the year is broken down into the following principal sources of funding:

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OBJECTIVE 1: Relieving loneliness, so that older people feel connected.

services and while grant funding remains consistent with prior year, phasing of spend results in lower income recognised to 31 March 2025.

Of the total £165,205 funding, £71,150 is grant funded to support the delivery of Sharing Time and Green

OBJECTIVE

Income increased by £116,098 in the year due to new grant programmes and enhanced services across Cheshire for the most vulnerable older people in the county.

services in East Cheshire.

In the year £63,000 of Household Support funds were received of which £50,000 was distributed to vulnerable

the year to 31 March 2026. A new programme of Warm Homes advice was delivered via funding from Age UK

OBJECTIVE 3: Increasing independence, so that older people can live the lives they want to lead.

independence across the county.

The Help at Home service which operated for nine months post-merger contributed £172,910 of the year-on-year increase. Scams Awareness income totalling £52,923 received from Age UK and the Police and Crime Commissioner

increased £75,000 with a full year of NHS funding complemented by corporate funding.

Other Income

prior year.

Centre £3,030 and an Age UK Partner payment of £7,500.

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Expenditure

Overall expenditure for the year was £1,999,502, an increase of £785,044 on 2023/24 expenditure of £1,214,458.

Salaries and wages £565,710
Collaboration Costs £37,599
Premises £75,360
New project expenditure included:
Household Support Fund £63,000
Warm Homes Advice £22,226
SCAMS Awareness £60,805

Advice and Independent Living.

Salaries and associated costs at £1,337,841 remain our main area of expenditure. These costs represent 66.9% of our total expenditure (64.1% in 2023/24). Redundancy costs totalling £31,597 were incurred in the year due to the

Investment Policy

investments for long term growth.

well in the year. Investments formerly managed by Aviva Investors were transferred to Rathbones Group Plc effective 29 th January 2025 to improve investment management performance monitoring and reduce management

performance monitoring.

Reserves

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Our reserves requirement is considered annually with regard to the above factors and is therefore expected to change.

Total reserves for the Charity as at 31 March 2025 were £1,122,522; the balance of free reserves being £692,887.

expendable.

The trustees have considered the minimum amount of reserves required to meet the above requirements and the target is £641,456. Our year end free reserves are higher than this by £51,431 at £692,887.

Financial Plans for Future Periods

development.

older people in Cheshire.

Structure, Governance & Management

Age UK Cheshire is a registered charity and company limited by guarantee and is governed by its Memorandum and

subsidiary has not traded during the year.

Shared Future’.

Trustees

The Board of Trustees of Age UK Cheshire currently comprises eleven members with four members joining from Age Concern East Cheshire on 1[st]

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are directors of both the charity, company limited by guarantee, and the wholly owned subsidiary trading company limited by guarantee.

interviews with members of the Board and the Senior Leadership Team.

This involved all Age UK Cheshire trustees, including those who joined the Board from Age Concern East Cheshire in July 2024.

with Age Concern East Cheshire has informed trustee recruitment plans for 2025/26.

compliance.

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Senior Leadership Team

The trustees work with the SLT to develop the longer-term strategic plans for the Charity. Responsibility for the

Pay Policy for Directors

Details of director’s expenses are disclosed in note 14 to the accounts.

Volunteers

board.

Age UK Cheshire has developed a fundraising charter that makes the following commitments:

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Risk

Companies Act 2006. They are also responsible for safeguarding the assets of the charity and its subsidiary company

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Statement of Disclosure to Auditors

auditors are unaware. They have taken all steps that they ought to as trustees in order to make themselves aware of

Auditors

Post Balance Sheet Events

There were no post balance sheet events to be disclosed.

By order of the Trustees

Rebecca Hemshall (Chair)

Date 12[th] August 2025

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Internal Auditors’ Report to The Members of Age Concern Cheshire

subsidiary (the group) for the year ended 31[st] March 2025 which comprise the Consolidated Statement of Financial

Basis for opinion

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

We have nothing to report in this regard.

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whether due to fraud or error.

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 audit team obtained an understanding of the legal and regulatory frameworks that are applicable to the Group

We understood how the Group is complying with these frameworks by making enquiries of management and those

fraud. Based on our understanding our procedures involved enquiries of management and those charged with

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the Independent Auditors.

Use of our report

than the charitable company and its members, as a body, for our audit work, for this report, or for the opinions we have formed.

WR Partners is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor

WR Partners

Chartered Accountants

Drake House Gadbrook Park Northwich Cheshire CW9 7RA

Date: Date: 12 20/08/2025[th] August 2025

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Age Concern Cheshire operating as Age UK Cheshire

Consolidated Statement of Financial Activities for the year ending 31 March 2025

(including consolidated income and expenditure account)

Note Unrestricted Restricted Endowment 2025 2024
Funds £ Funds £ Funds £ Total £ Total £
Income
Donations and legacies 4 27,328 - - 27,328 213,463
Gift - AgeUK Cheshire East 5 256,727 - - 256,727
Income from charitable activities 6
Strategic Aims
Relieving Loneliness - Objective 1 94,055 71,150 - 165,205 171,477
Combatting Poverty - Objective 2 - 209,706 - 209,706 93,608
Increasing Independence - Objective 3 392,936 97,843 - 490,779 220,459
Income from other trading
activities
Retail 938,040 - - 938,040 591,344
Trading Subsidiary 7 - - - - -
Other Activities 46,648 - - 46,648 56,644
Investment Income 8 5,941 5,103 11,044 8,091
Total incoming resources 1,761,675 378,699 5,103 2,145,477 1,355,086
Expenditure Costs of raising funds
Investment Management Costs 9 422 - - 422 2,379
Retail 978,561 - - 978,561 582,839
Trading Subsidiary 7 - - - - -
Other Activities 64,131 - - 64,131 56,914
Collaboration Costs (Merger) 37,599 - - 37,599
Expenditure on charitable activities 10
Strategic Aims
Relieving Loneliness - Objective 1 101,079 70,005 - 171,084 218,156
Combatting Poverty-Objective 2 74 208,194 - 208,268 85,184
Increasing Independence-Objective 3 438,992 100,445 - 539,437 268,986
Total expenditure 1,620,858 378,644 - 1,999,502 1,214,458
Net income/expenditure before gains
and losses on investments and transfer 140,817 55 5,103 145,975 140,628
Net gains/losses on investments 8,291 - - 8,291 34,613
Transfer 2,032 - (2,032) -
Net movement in funds 151,140 55 3,071 154,266 175,241
Reconciliation of Funds
Total funds brought forward 26 642,829 40,678 282,083 965,590 790,349
Total funds carried forward 26,27 793,969 40,733 285,154 1,119,856 965,590

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Age Concern Cheshire operating as Age UK Cheshire

Consolidated Statement of Financial Activities for the year ending 31 March 2024

(including consolidated income and expenditure account)

Note Unrestricted Restricted Endowment 2024
Funds £ Funds £ Funds Total £
Income
Donations and legacies 4 213,463 - - 213,463
Gift - AgeUK Cheshire East 5 - - - -
Income from charitable activities 6
Strategic Aims
Relieving Loneliness 64,260 107,217 - 171,477
Combatting Poverty - 93,608 - 93,608
Increasing Independence 212,959 7,500 - 220,459
Income from other trading activities
Retail 591,344 - - 591,344
Trading Subsidiary 7 - - - -
Other Activities 56,644 - - 56,644
Investment Income 8 4,222 - 3,869 8,091
Total incoming resources 1,142,892 208,325 3,869 1,355,086
Expenditure Costs of raising funds
Investment Management Costs 9 2,379 - - 2,379
Retail 582,839 - - 582,839
Trading Subsidiary 7 - - - -
Other Activities 56,914 - - 56,914
Expenditure on charitable activities 10
Strategic Aims
Relieving Loneliness 124,744 93,412 - 218,156
Combatting Poverty - 85,184 - 85,184
Increasing Independence 264,088 4,898 - 268,986
Total expenditure 1,030,964 183,494 - 1,214,458
before gains and losses on
investments and transfer 111,928 24,831 3,869 140,628
Net gains/losses on investments 34,613 - - 34,613
Transfer 10,011 - (10,011) 0
Net movement in funds 156,552 24,831 (6,142) 175,241
Reconciliation of Funds
Total funds brought forward 26 486,277 15,847 288,225 790,349
Total funds carried forward 26,27 642,829 40,678 282,083 965,590

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Age Concern Cheshire operating as Age UK Cheshire

Consolidated Balance Sheet as at 31 March 2025 Registered Company Number 4369758

Group Group Charity Charity
Note 2025 2024 2025 2024
£ £ £ £
Fixed Assets
Tangible assets 18 34,748 16,799 34,748 16,799
Investments 19 379,447 371,154 379,449 371,156
Total Fixed Assets 414,195 387,953 414,197 387,955
Current Assets
Debtors 20 248,201 302,315 250,865 304,979
Cash at bank and in hand 21 711,612 470,168 711,612 470,168
Total Current Assets 959,813 772,483 962,477 775,147
Liabilities
Creditors falling due within one year 22 (238,152) (194,846) (238,152) (194,846)
Net Current Assets 721,661 577,637 724,325 580,301
Total Assets less current liabilities 1,135,856 965,590 1,138,522 968,256
Creditors falling due after more than 24 (16,000) - (16,000) -
one year
Net Assets 1,119,856 965,590 1,122,522 968,256
The funds of the charity:
Unrestricted income funds 690,221 553,030 692,887 555,696
Designated funds 103,748 89,799 103,748 89,799
Permanent endowment funds 25,000 25,000 25,000 25,000
Expendable endowment funds 260,154 257,083 260,154 257,083
Restricted funds 40,733 40,678 40,733 40,678
Total charity funds 26 1,119,856 965,590 1,122,522 968,256

The trustees have prepared the group accounts in accordance with section 398 of the Companies Act 2006 and section 138 of the Charities Act 2011. These accounts are prepared in accordance with the special provisions of Part 15 of the Companies Act relating to small companies and constitute the annual accounts required by the Companies Act 2006 and are for circulation to the members of the company.

The notes at pages 40 to 59 form part of these accounts.

Signed

REBECCA HEMSHALL, Chair of Trustees on behalf of the trustees Approved by the trustees on 12th August 2025

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Age Concern Cheshire operating as Age UK Cheshire

Statement of Cash Flows and Consolidated Statement of Cash Flows for the year ending 31 March 2025

Group Group Charity Charity
Note 2025 2024 2025 2024
£ £ £ £
Cash generated by operating activities 28 260,892 121,044 260,892 121,044
Cash used in investing activities
Net Interest income 11,044 8,091 11,044 8,091
Purchase of tangible fixed assets (30,492) (10,873) (30,492) (10,873)
(19,448) (2,782) (19,448) (2,782)
Cash flows from financing activities - - - -
Repayment of borrowing - - - -
Cash used in financing activities - - - -
Increase (decrease) in cash and cash
equivalents in the year		 241,444 118,262 241,444 118,262
Cash and cash equivalents as at the beginning
of the year		 470,168 351,906 470,168 351,906
Total cash and cash equivalents at the end of
the year		 711,612 470,168 711,612 470,168

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Age Concern Cheshire operating as Age UK Cheshire

Notes on the accounts ending 31st March 2025

1 Accounting Policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

(a) Basis of preparation

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to Charities in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (Charities SORP FRS 102) and the Companies Act 2006

Age Concern Cheshire operating as Age UK Cheshire meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The functional presentation currency is sterling (£).

(b) Preparation of the accounts on an ongoing basis

The trustees assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the group to continue as a going concern. The trustees make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the charity has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the charity’s ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

(c) Group financial statements

The financial statements consolidate the results of the charity and its wholly owned subsidiary Age Concern Trading in Cheshire Ltd on a line by line basis. A separate Statement of Financial Activities and Income and Expenditure Account for the Charity has not been presented as the trustees haven taken advantage of the exemption afforded by section 408 of the Companies Act 2006.

(d) Income

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item of income has been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

The transfer of the Assets, Liabilities and Operations of Age Concern Cheshire East to Age Concern Cheshire has been accounted for as a Business Combination in accordance with Section 19 of FRS 102 and the requirements of Section 34 applicable to Public Benefit Entity (“PBE”) combinations. In accordance with paragraph PBE34.75, where an entity combination involves a whole entity combining with another entity at nil or nominal consideration, the transaction is in substance a Gift. Where a combination is in substance a Gift, the excess of the fair value of the net assets received is recognised as a gain in the Statement of Financial Activity.

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Age Concern Cheshire operating as Age UK Cheshire

1 (d) cont

For legacies, entitlement is taken as the earlier date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executors to the Charity that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies are notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

Incoming resources from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.

(e) Donated services and goods

Donated professional services and donated facilities are recognised as income when the charity has control over

the use of the item by the charity is probable and that economic benefit can be measured reliably. On receipt, donated professional services and facilities result in the recognition of income and an expense.

No amount is included within the Financial Statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees Annual Report.

As it is not practicable to estimate the value of donated retail goods with sufficient reliability, the income is included in the financial period in which the donated goods are sold.

(f) Interest Receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity. This is normally upon notification of the interest paid or payable by the Bank.

(g) Fund Accounting

Funds held by the charity are:

Unrestricted general funds – these are funds that can be used in accordance with the charitable objects at the discretion of the trustees.

Designated funds – these are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects.

the charity. Restrictions arise when specified by the donor and when funds are raised for particular restricted purposes.

Endowment funds – These are funds of which a certain amount is a permanent endowment and as such is nonexpendable. The balance and any interest accrued is expendable and will be treated as part of the general funds of the organisation.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

When a restricted project has come to an end, any excess of expenditure over income is supported by way of transfer from unrestricted funds.

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Age Concern Cheshire operating as Age UK Cheshire

1 (h) Expenditure and Irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

(i) Allocation of Support Costs

Support costs are those functions which assist the work of the charity but do not directly undertake charitable activities. These include back office costs, finance, human resources, payroll, governance and senior management costs. The basis on which these support costs have been allocated are set out in note 12

(j) Operating Leases

The charity classifies the lease of photocopiers as operating leases; the title to the equipment remains with the lessor and the equipment is usually replaced every 5 years. Rental charges are on a straight line basis over the term of the lease.

(k) Tangible fixed assets

Fixed assets are shown at original cost or, if donated, at their value on the date of the gift, less accumulated depreciation. Depreciation is provided in equal annual instalments over their estimated useful lives at the following annual rates:

Motor Vehicles 20% straight line basis
Computer equipment, Plant and Machinery 33% straight line basis
Shop fittings and other assets 20% straight line basis
Tenants improvements Straight line basis
over the shorter of
the remaining term of
the lease or expected
useful life

(l) Stocks

Stock is included at the lower of cost or net realisable value after making due allowance for obsolete and slow moving items.

(m) Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Age Concern Cheshire operating as Age UK Cheshire

(n) Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term liquidity investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

(o) Creditors and Provisions

Creditors and provisions are recognised when the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

(p) Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

(q) Redundancy and Severance Payments

Redundancy payments are made in line with contractual obligations and amounted to £31,597 (2024: £7,508)

(r) Pension costs

The charity operates a group personal and stakeholder pension scheme, both of which are defined contribution schemes. The contributions to the schemes are charged to the statement of financial activities as they become payable. The charity also set up a new pension scheme under its automatic enrolment compliance obligations which became effective on 1st July 2014. Employees joining these schemes contract directly with the insurance company. The charity makes a matching contribution of 5% (after successful completion of a probationary period) and acts as an agent in collecting and paying over employee pension contributions.

Employees which transferred under TUPE arrangements on the date of 30th June 2024 retain a salary sacrifice defined contribution pension scheme and contributions are remitted monthly by Age UK Cheshire.

and amounted to £58,516 (2024: £26,851). Contributions totalling £8,963 (2024: £nil) were due to the funds at the end of the year.

(s) Investments

The Charity’s quoted investments are valued at open market value.

The Charity’s shareholding in the wholly owned subsidiary Age Concern Trading in Cheshire is included in the balance sheet at the cost of the share capital less any impairment.

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Age Concern Cheshire operating as Age UK Cheshire

2 Legal Status of the Charity

The charity is a company limited by guarantee and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity.

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Age Concern Cheshire operating as Age UK Cheshire

3 Performance of the charity

The consolidated statement of financial activities includes the results of the charities wholly owned subsidiary Age Concern Trading in Cheshire Ltd

The summary of financial performance of the charity alone is:

2025 2024
£ £
Income 1,888,750 1,355,086
Gift from ageUK Cheshire East (refer note 5) 256,727 -
Gain on Investment 2,145,477
8,291		 1,355,086
34,613
Expenditure on charitable activities 2,153,768
(1,999,502)		 1,389,699
(1,214,458)
Net income
Total funds brought forward		 145,975
968,256		 140,628
793,015
Total funds carried forward 1,114,231 968,256
Represented by:
Unrestricted funds
Designated funds
Restricted funds
Permanent Endowment funds
Expendable Endowment funds		 692,887
103,748
40,733
25,000
260,154		 555,696
89,799
40,678
25,000
257,083
1,122,522 968,256

4 Income from donations and legacies

Donations Unrestricted
Restricted
2025 Total
2024 Total
Legacies £
£
£
£
3,369
-
3,369
196,659
Donations and appeals Donations and appeals 23,959
-
23,959
16,804
27,328
-
27,328
213,463

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Age Concern Cheshire operating as Age UK Cheshire

5 Gift - AgeUK Cheshire East

As at 30 June 2024 2024
Net Assets 256,727
Represented by:
Income funds
Restricted funds -
Unrestricted funds 256,727
256,727

Under the terms of a deed of transfer dated 28th June 2024, the assets and operations of Age Concern East Cheshire were transferred to Age Concern Cheshire with effect from midnight 30th June 2024.

All employees of Age Concern East Cheshire were transferred under a TUPE arrangement effective 1 July 2024 and all charitable operations were also transferred at the same date. Age Concern East Cheshire ceased to conduct any charitable activities.

Under the terms of the deed, a property held for sale by Age Concern East Cheshire was sold on 19th July 2024 and the net proceeds transferred to Age Concern Cheshire.

As at the date of these financial statements all assets and liabilities have been received or paid and the net cash balance transferred to Age Concern Cheshire.

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Age Concern Cheshire operating as Age UK Cheshire

**6 ** Income from charitable activities Unrestricted Restricted 2025 Total 2024 Total
£ £ £ £
Objective 1 Relieving Loneliness
Sharing Time - 21,250 21,250 13,474
Connect All - - - 22,053
Green Connections - 49,900 49,900 58,332
Dementia Day Services (Bright Memories) 94,055 - 94,055 77,618
94,055 71,150 165,205 171,477
Objective 2 Combatting Poverty
Information and advice - 124,554 124,554 93,608
Household Support - 63,000 63,000 -
Warm Homes - 22,152 22,152 -
- 209,706 209,706 93,608
Objective 3 Increasing Independence
Wellbeing coordinator 50,052 - 50,052 52,864
Dementia Support Services 41,687 - 41,687 52,851
Falls Prevention - - - 16,494
Community Home First 45,000 45,000 90,000 15,000
Independent Living 83,207 - 83,207 83,250
Scams Awareness 80 52,843 52,923 -
Help at Home 172,910 - 172,910 -
392,936 97,843 490,779 220,459
Total 486,991 378,699 865,690 485,544

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Age Concern Cheshire operating as Age UK Cheshire

7 Net income from trading activity of subsidiary

The charity has a wholly owned trading subsidiary, Age Concern Trading in Cheshire Limited, which ceased trading on 31st March 2018. The sole liability of the the company is with its parent Age Concern Cheshire. A summary of its results is shown below. Audited accounts will be filed with the registrar of Companies

2025 2024
£ £
Turnover - -
Administrative expenses - -
Net profit - -
Amount gift aided to the charity - -
Retained in subsidiary - -
Current assets 2 2
Current liabilities (2,668) (2,668)
Total net assets (2,666) (2,666)
Aggregated share capital and reserves (2,666) (2,666)

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Age Concern Cheshire operating as Age UK Cheshire

8 Investment Income

**8 ** Investment Income
2025 2024
£ £
Dividends received 2,051 1,601
Interest received 8,993 6,490
Total 11,044 8,091
**9 ** Investment management charges
Rathbones (Aviva) Fund		 2025
£
422		 2024
£
2,379
Total 422 2,379
During the year the charity effected an investment transfer of assets from Aviva to Rathbones Investment;
Rathbones manages the funds at a lower annual management charge		 During the year the charity effected an investment transfer of assets from Aviva to Rathbones Investment;
**10 ** Expenditure on charitable activities Unrestricted
Restricted
2025
2024
Objective 1 Relieving Loneliness £
£
Total
Total
£
£
Sharing Time 7,217
21,250
28,467
23,448
Connect All -
-
-
37,179
Green Connections -
48,755
48,755
44,412
Dementia Day Services (Bright Memories) 93,862
-
93,862
80,595
Men in Sheds -
-
-
32,522
101,079
70,005
171,084
218,156
Objective 2 Combatting Poverty
Information and advice -
123,042
123,042
85,184
Household Support -
63,000
63,000
-
Warm Homes 74
22,152
22,226
-
74
208,194
208,268
85,184
Objective 3 Increasing Independence
Wellbeing Coordinator 53,385
-
53,385
47,733
Dementia Support Services 47,936
-
47,936
57,248
Falls Prevention -
-
-
40,166
Community Home First 50,575
47,602
98,177
4,898
Independent Living 86,519
-
86,519
118,941
SCAMS Awareness 7,962
52,843
60,805
-
Help at Home 192,615
-
192,615
-
438,992
100,445
539,437
268,986
Total 540,145
378,644
918,789
572,326

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Age Concern Cheshire operating as Age UK Cheshire

11 Summary analysis of expenditure and related income for charitable activities

This table shows the cost of the three main charitable ambitions and the sources of income directly to support those ambitions.

directly to support those ambitions.
Objective 1 Objective 2 Objective 3 Total
£ £ £ £
Costs (see note 10) ( 171,084) ( 208,268) ( 539,437) ( 918,789)
Income from fees and charges 94,055 - 172,909 266,964
Direct service level agreement or grant support 71,150 209,706 317,870 598,726
Net cost funded from other income ( 5,879) 1,438 ( 48,658) ( 53,099)

12 Analysis of direct charitable activity and support costs

The Charity initially identifies the costs of its support functions and apportions them between the charitable activities undertaken.

The following table details the types of expenditure for both direct charitable activities and support costs. It also details the basis of apportionment for support costs

Salaries and associated costs 2025
2024
Total
Total
£
£
£
£
601,615
145,673
747,288
432,141
Direct
charitable
Support
Travel, training, recruitment 1,431
7,875
9,306
18,384
Premises and associated costs 4,995
17,734
22,729
44,836
Office costs 8,451
35,952
44,403
38,746
Tutors, legal and professional -
2,866
2,866
( 625)
Other direct activity costs 62,806
5,520
68,326
20,997
Depreciation 1,038
1,880
2,918
2,640
Irrecoverable VAT -
13,048
13,048
9,139
Governance -
7,905
7,905
6,068
Total 680,336
238,453
918,789
572,326

Salaries and associated costs are allocated on FTE and direct time supporting charitable activities. Other support costs are allocated on FTE basis

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Age Concern Cheshire operating as Age UK Cheshire

**13 ** Net incoming resources 2025 2024
£ £
This is stated after charging:
Depreciation 12,543 8,673
Property rental 185,215 93,503
Auditors' remuneration 10,400 9,500

14 Analysis of staff costs, trustee remuneration and expenses, and the cost of key management personnel

2025 2024
£ £
Salaries and wages 1,201,704 702,236
Social security costs 77,621 43,044
Pension costs 58,516 26,851
1,337,841 772,131

No employee had employee benefits in excess of £60,000 (2024: nil). Pension costs are allocated to activities in line with the associated staffing costs incurred.

The charity trustees were not paid nor received any other benefit from employment with the charity or its subsidiary in the year (2024: nil). Trustee travel expenses were reimbursed of £44.69 (2024: nil). No charity trustee received payment for professional or other services supplied to the charity.

The key management personnel of the parent charity comprise the trustees, the Chief Executive Officer, the Chief Finance Officer, the Head of Income Generation and the Head of Services. The total employment benefits of the key management personnel of the charity was £228,008 (2024: £180,727)

As the key management personnel of the Group are the same, the total employment benefits for the group are £288,088 (£180,727).

During the year redundancy costs amounted to £31,597 (2024: £7,508).

15 Staff Numbers

The average monthly head count was 74 staff (2024: 54 staff). Pre merger the average headcount was 43 staff and post merger headcount was 84. The average number of full time equivalent employees (including part time staff) during the year was as follows:

part time staff) during the year was as follows:
2025 2024
Number Number
Pre merger 30 June 2024 27 27
1 July 2024- 31 March 2025 56 -

www.ageukcheshire.org.uk

Registered charity no: 1091608

51

Age Concern Cheshire operating as Age UK Cheshire

16 Related Party Transactions

Prior to merger Age Concern East Cheshire paid age UK Cheshire £13,628 as contribution to collaboration costs.

There were no other related party transactions.

17 Taxation

The company is a registered charity whose charitable activities are fully exempt from United Kingdom corporation and capital gains tax.

18 Tangible fixed assets

GROUP Office Computer Shop Motor Tenants Lease Total
Equip Equip Fittings Vehicle Impnts Premises
£ £ £ £ £ £ £
Cost:
At 1 April 2024 3,634 7,954 4,917 33,158 192,711 3,000 245,374
Additions 180 7,602 22,710 - - - 30,492
Disposals - - - - - - -
31 March 2025 3,814 15,556 27,627 33,158 192,711 3,000 275,866
Depreciation:
At 1 April 2024 518 5,429 1,968 31,814 185,846 3,000 228,575
Charge for the year 699 3,716 4,361 1,344 2,423 - 12,543
Disposals - - - - - - -
31 March 2025 1,217 9,145 6,329 33,158 188,269 3,000 241,118
Net book value
at 31/03/25 2,597 6,411 21,298 - 4,442 - 34,748
Net book value
at 31/03/24 3,116 2,525 2,949 1,344 6,865 - 16,799

www.ageukcheshire.org.uk

Registered charity no: 1091608

52

Age Concern Cheshire operating as Age UK Cheshire

19 Investments

Group 2025 2024
£ £
Market value at 1 April 371,156 336,543
Additions at cost - -
Unrealised gain/(loss) in year 8,291 34,613
Market Value as at 31 March 2025 379,447 371,156
Listed on UK Stock Exchange 372,447 364,154
National Savings Income Bond 7,000 7,000
As above 379,447 371,154
Investment in subsidiary company 2 2
(see note 7)
Charity 379,449 371,156
**20 ** Debtors
Trade debtors Group
2025
£
5,337		 2024
£
33,025		 Charity
2025
2024
£
£
5,337
33,025
Other Debtors 10,212 6,485 10,212
6,485
Prepayments and accrued income 232,652 262,805 232,652
262,805
Amount due from subsidiary - - 2,664
2,664
248,201 302,315 250,865
304,979
**21 ** Cash at Bank and in Hand
CCLA COIF Charities Deposit Fund Group
2025
£
250,000		 2024
£
-		 Charity
2025
2024
£
£
250,000
-
NatWest Current Accounts 461,612 470,168 461,612
470,168
711,612 470,168 711,612
470,168

In order to reduce counterparty credit risk an account was opened with CCLA COIF Deposit Fund in January 2025. Key operational current accounts continue to be provided by NatWest.

Accounts are interest bearing and available for instant access.

www.ageukcheshire.org.uk

Registered charity no: 1091608

53

Age Concern Cheshire operating as Age UK Cheshire

22 Creditors: amounts falling due within one year

Group Charity
2025 2024 2025 2024
£ £ £ £
Trade creditors 43,651 35,171 43,651 35,171
Short term compensated absences 20,705 13,559 20,705 13,559
Other creditors and accruals 14,929 60,248 14,929 60,248
Deferred Income 137,596 85,868 137,596 85,868
Taxation and social security costs 21,271 - 21,271 -
238,152 194,846 238,152 194,846
**23 ** Deferred Income 2025 2024
Balance at 1 April £
85,868		 £
29,108
Fees received 232,414 188,527
Released to statement of Financial Activities (180,686) (131,767)
Balance at 31 March 137,596 85,868

Income is deferred on the basis that the entitlement is dependent on the achievement of future project outcomes.

Deferred income consists of Scams Awareness £66,728 (2024:Nil), Information and Advice £23,827 (2024:£27,577), Green Connections £20,791 (2024:£20,791) and Community Home First £26,250 (2024:£22,500), Sharing Time (2024:15,000).

24 Creditors falling due after more than one year

Group and Charity Group
Charity
2025
2024
2025
2024
£
£
£
£
Provision 16,000
16,000
16,000
16,000

Provisions comprise dilapidations commitments for retail premises falling due after more than one year.

www.ageukcheshire.org.uk

Registered charity no: 1091608

54

Age Concern Cheshire operating as Age UK Cheshire

25 Financial Commitments

Land and Land and
Buildings Other Buildings Other
Group and Charity 2025 2025 2024 2024
£ £ £ £
Less than one year 155,342 - 44,500 -
Between two and five years 542,643 - 105,917 -
Over five years 139,407 - 78,167 -
837,392 - 228,584 -

Lease commitments increased in the year due to long leases assigned from Age Concern East Cheshire. Though some of these leases contain break clauses, the full commitment to term has been disclosed.

www.ageukcheshire.org.uk

Registered charity no: 1091608

55

Age Concern Cheshire operating as Age UK Cheshire

26 Movement of Funds

Balance at Incoming Expended Transfers Balance at
1 April resources resources 31 March
2024 2025
£ £ £ £ £
Unrestricted funds
General funds 555,696 1,769,966 (1,600,540) (32,235) 692,887
Designated funds
IT, communications and digital 9,000 - - - 9,000
Data development and impact - - - -
reporting 5,000 - - 15,000 20,000
Retail EPOS and gift aid 27,000 (3,318) (23,682) -
Marketing Collateral 5,000 - - - 5,000
Fundraising investment 10,000 10,000
Retail shops refurbishment 5,000 - - - 5,000
Staff wellbeing 5,000 - - - 5,000
Cyber Security and Insurance - - - 5,000 5,000
Merger Costs 17,000 - (17,000) 10000 10,000
NBV assets 16,799 - - 17,949 34,748
645,495 1,769,966 (1,620,858) 2,032 796,635
Restricted funds
Household Support Fund - 63,000 (63,000) - -
Vauxhall gifts fund 1,907 - - - 1,907
Wear Purple 6,110 - - - 6,110
Information and Advice 15,104 124,554 (123,042) - 16,616
Sharing Time - 21,250 (21,250) - -
Green Connections 14,955 49,900 (48,755) - 16,100
Community Home First 2,602 45,000 (47,602) - -
Warm Homes - 22,152 (22,152) - -
Scams Awareness - 52,843 (52,843) - -
40,678 378,699 (378,644) - 40,733
Endowment funds
Permanent endowment 25,000 - - - 25,000
Expendable endowment 257,083 5,103 - (2,032) 260,154
282,083 5,103 - (2,032) 285,154
Total Charity funds 968,256 2,153,768 (1,999,502) - 1,122,522
Non charitable trading fund (2,666) (2,666)
Total group funds 965,590 2,153,768 (1,999,502) - 1,119,856

www.ageukcheshire.org.uk

Registered charity no: 1091608

56

Age Concern Cheshire operating as Age UK Cheshire

26 (cont) Name of Fund General fund The 'free' reserves after allowing for all designated funds Designated Funds IT, communications and digital IT equipment is becoming old, unreliable and inefficient. This fund will allow replacement of the older devices. Data development and impact To develop data collection and robustness in order to support reporting impact reporting. Retail EPOS and Gift Aid To implement EPOS and gift aid systems into the 4 new shops acquired post merger. To also update existing EPOS system Marketing Collateral Fund to support signage and brand alignment post merger. Fundraising investment To support development of fundraising strategy and implementation Retail shops refurbishment Investment in retail estates to improve stock density and sharing capabilities Staff wellbeing A fund to invest in staff wellbeing initiatives. Cyber security and insurance Given the increased cyber threat, budget to support training and support for staff and volunteers Merger Costs A fund to address continuing merger related challenges including system alignment and investment in HR. NBV Assets A designation for the net book value of the organisation's assets. Restricted Funds Household Support Fund A fund to provide financial support to vulnerable older people of Cheshire Vauxhall Gifts Fund A fund to provide emergency aid to older people in need. Wear Purple A small fund to deliver Arts projects across CWAC. Information and Advice Funding from National Lottery for 3 years to March 2026. Sharing Time Funds received for befriending services. Green Connections Fund to deliver Green and Gardening projects in the Crewe area. Community Home First Grant from CWAC to support Home Hazard assessments within the Community Home First service. Warm Homes A fund to address fuel poverty and provide benefit entitlement check support for older people across Cheshire Scams Awareness A fund to provide one-to-one Scams Advice Sessions and group Scams Awareness Sessions across Cheshire

www.ageukcheshire.org.uk

Registered charity no: 1091608

57

Age Concern Cheshire operating as Age UK Cheshire

26 (cont)

Comparative information in respect of the preceding period is as follows:

Balance at Incoming Expended Transfers Balance at
1 April resources resources 31 March
2023 2024
£ £ £ £ £
Unrestricted funds
General funds 424,204 1,177,505 (1,015,963) (30,050) 555,696
Designated funds
IT, communications and digital - - - 9,000 9,000
Governance review 3,140 - - (3,140) -
Data development and impact
reporting - - - - 5,000
Retail EPOS and gift aid - - - 27,000 27,000
Marketing Collateral - - - 5,000 5,000
Retail shops refurbishment 8,000 - - (3,000) 5,000
Staff wellbeing 4,000 - (913) 1,913 5,000
Cyber Security and Insurance 2,000 - (1,335) (665) -
Merger Costs 25,000 - (8,775) 775 17,000
Furniture Bright Memories/Castle 5,000 - (3,978) (1,022) -
Show our Value 3,000 - - 3,000 -
NBV assets 14,599 - - 2,200 16,799
488,943 1,177,505 (1,030,964) 10,011 645,495
Restricted funds
Vauxhall gifts fund 1,907 - - - 1,907
Wear Purple 6,110 - - - 6,110
Information and Advice 6,680 93,608 (85,184) - 15,104
Connect All - 21,500 (21,500) - -
Dementia day services - 22,500 (22,500) - -
Sharing Time - 5,000 (5,000) - -
Green Connections 1,150 58,217 (44,412) - 14,955
Community Home First - 7,500 (4,898) - 2,602
15,847 208,325 (183,494) 40,678
Endowment funds
Permanent endowment 25,000 - - - 25,000
Expendable endowment 263,225 3,869 - (10,011) 257,083
288 3,869 - (10,011) 282,083
Total Charity funds 793,015 1,389,699 (1,214,458) - 968,256
Non charitable trading fund (2,666) - - - (2,666)
Total group funds 790,349 1,389,699 (1,214,458) - 965,590

www.ageukcheshire.org.uk

Registered charity no: 1091608

58

Age Concern Cheshire operating as Age UK Cheshire

27 Analysis of group net assets between funds

Fund balances at 31 March 25 are represented by

General **Designated ** Endowment Restricted Total
Fund Funds Funds Funds Funds
£ £ £ £ £
Tangible fixed assets 34,748 - - 34,748
Investments 379,447 - - - 379,447
Cash at Bank and in Hand 288,862 - 285,154 137,596 711,612
Other net current assets/liabilities 77,912 29,000 - (96,863) 10,049
Non current liabilities (16,000) - - - (16,000)
Total 730,221 63,748 285,154 40,733 1,119,856

28 Reconciliation of net movement in funds to net cash flow from operating activities

Net Movement in funds
Add back losses/(deduct gains) on
investments
Add back depreciation charge
Deduct net interest income shown in
investing activities
Decrease (increase) in debtors
Increase (decrease) in creditors
Increase in provisions		 Group
Charity
2025
2024
2025
2024
£
£
£
£
154,266
175,241
154,266
175,241
(8,291)
(34,613)
(8,291)
(34,613)
12,543
8,673
12,543
8,673
(11,044)
(8,091)
(11,044)
(8,091)
54,114
(120,103)
54,114
(120,103)
51,304
89,937
51,304
89,937
8,000
10,000
8,000
10,000
Net cash generated in operating activities 260,892
121,044
260,892
121,044

www.ageukcheshire.org.uk

Registered charity no: 1091608

59

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