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
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## **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:
- Relieving **loneliness** , so that older people feel connected.
- Combatting **poverty** , so that older people have enough to live on.
- Increasing **independence** , so that older people can live the lives they want to lead.
## **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._
- **Sharing Time** — we integrated East’s Keeping in Touch offer into Sharing Time migrating volunteer and
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.
- **Bright Memories** – we restructured the team introducing a coordinator to oversee our integrated service
- Green Connections – our new Coordinator and newly promoted Service Manager successfully extended our reach by introducing group sessions and extending the geographical area with the support of our corporate
- were forged.
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
- **House Hold Support Fund** – we enabled 214 people to receive a total of £50k funding with 100% of funds allocated distributed.
_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.|
- Scams Awareness and Aftercare: Our Project Manager progressed internally and extended the project to
- **Independent Living Team:** We restructured the team reducing overall hours due to funding constraints and successfully retained skills and experience of the team with no disruption to the service. 838 people were supported to access appropriate care services and support.
- Dementia Support:
- **Help at Home:** We recruited a new manager in January 2025 who has worked closely with colleagues formerly of Age Concern East Cheshire to ensure the service continues to offer the high quality it is for.
- **Countess of Chester Wellbeing Service:**
Service Manager. 240 people have received support to reduce loneliness, increase independence and
- **Community Home First:** Following launch last year this service is now well embedded in the wider
supported 245 people with energy and safety advice.
- **Counselling:** our portfolio retaining the support of counselling placements and securing some additional placement students.
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
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age UK
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age UK
Age Concern Cheshire operating asAge UK Cheshire|
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|_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.
- **Health and safety** : review by external the required health and safety standards.
- **Feedback from the people we work with:**
out of 9.9 out of 10 and 100% of responders would recommend the service.
- **Retail:** We introduced mystery shopping across our retail estate to help drive quality.
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.”_
- “| would recommend getting in touch with Age UK Cheshire for help and advice.”
_“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.|
- **Retail:** We successfully integrated our shops and introduced a new Electric Point of Sale (EPOS) system
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- **Fundraising development:** We restructured our Income Generation team increasing the remit and of the team. We recruited a new CEO with extensive experience in fundraising with a new strategy in development.
- **Coach Trips:** We reviewed our system for 2026’s coach trip schedule.
- **External fundraiser:**
- **Grants:** We successfully partnership with Omaze.
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.
- **Finance:**
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_||
- **Line Management Survey:** In March 2025 we conducted a brief feedback survey to help shape line management training. 100% of staff reported feeling supported by their line manager and 100% reported feeling their line manager cared about their mental health and wellbeing.
-
- **Fortnightly Catch Ups:**
- **.**
- **Volunteer update:** In the absence of a Volunteer Coordinator a bespoke volunteer update from the new CEO was shared.
- **Retail team update:** In appreciation of the IT challenges update was printed and shared across our retail team.
- **Mandatory Training:** A review of mandatory training requirements commenced listening to feedback from colleagues on the appropriateness of training provided for some roles.
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- Volunteer Recognition: In the absence of a Volunteer Coordinator our volunteer line managers across retail
- **People Strategy Development:** We recruited a new HR Manager in February 2025 and early development of our People Strategy has begun which will be strengthened when a new Volunteer Coordinator joins us in May 2025.
##
## **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.
-
- **Facebook**
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
- **Instagram** . We posted 335 times, a followers rose from 1,061 to 1,128.
- **LinkedIn**
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.
- **Website** : We had 55,000 hits to the website. Comparisons will be more relevant in future reports given the merger and closure of the former Cheshire East website.
- **Magazine** : The number of subscribers sits at 287 this is down from last year’s 329 **.**
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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:
- Service level agreements with Cheshire East, Cheshire West and Chester Councils, Cheshire and Merseyside Integrated Care Board and Age UK delivered either solely or in partnership totalling £305,098 (14% of total income)
- Grant funding, both restricted and unrestricted, totalling £293,546 (14.0% of total income)
- contributed £1,289,944 (60% of total income with 44% coming from retail,12% from fees and 4% from
-
- Investment gain of £8,291
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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.
- Income risk reserve
- Adversity reserve
- Working capital reserve
- Opportunity reserve
## **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.
-
-
-
- (SLT) roles.
-
-
- management systems.
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- planning processes.
-
-
- To oversee the arrangements for internal audit.
-
-
-
-
- To oversee Age UK Cheshire’s safeguarding governance.
## **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:
-
-
- We do not share or sell people’s data.
- We do not ‘cold-call’ people for fundraising purposes.
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- permission to contact them.
-
-
- vulnerable circumstances, which mean they are unable to make an informed decision to donate.
- Our fundraising is regulated by the Fundraising Regulator and as such we abide by the Code of
-
- We encourage supporters to share feedback with us so we can address any enquiries and concerns.
## **Risk**
- Governance
-
- Financial risks
- Environmental and external risks
- Compliance
-
- furthering the charitable purposes for public benefit
-
-
- statements.
-
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
- give a true and fair view of the state of the Group’s and of the parent company affairs as at 31[st] March 2025 and of the group’s incoming resources and application of resources, including its income and expenditure, for the year then ended;
- and
- have been prepared in accordance with the requirements of the Companies Act 2006.
## **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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- report; or
-
-
-
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
Registered charity no. 1091608
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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
Registered charity no. 1091608
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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**|
www.ageukcheshire.org.uk
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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
www.ageukcheshire.org.uk
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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**|
www.ageukcheshire.org.uk
Registered charity no: 1091608
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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.
www.ageukcheshire.org.uk
Registered charity no: 1091608
43
## **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.
www.ageukcheshire.org.uk
Registered charity no: 1091608
44
## **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**|
www.ageukcheshire.org.uk
Registered charity no: 1091608
45
## **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.
www.ageukcheshire.org.uk
Registered charity no: 1091608
46
## **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**|
www.ageukcheshire.org.uk
Registered charity no: 1091608
47
## **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)|
www.ageukcheshire.org.uk
Registered charity no: 1091608
48
## **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|
www.ageukcheshire.org.uk
Registered charity no: 1091608
49
## **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
www.ageukcheshire.org.uk
Registered charity no: 1091608
50
## **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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