Company registration number: 05004789
Charity registration number: 1103022
AGE CONCERN WIGAN BOROUGH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 MARCH 2024
Horsfield & Smith
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX

AGE CONCERN WIGAN BOROUGH
CONTENTS
Reference and Administrative Details
Trustees, Report
2to12
Statement of Trustees, Responsibilities
13
Independent Examiner's Report
14to15
Statement of Financial Activities
16to17
Balance Sheet
18to19
Notes to the Financial Statements
20to39

AGE CONCERN WIGAN BOROUGH
REFERENCE AND ADMINISTRATIVE DETAILS
Chief Executive Officer
Bryonie Shaw
Trustees
M T Hothersall FCA
R Armstrong, Chairman
R Williams BA Hons, French and Business Studies
D Alicehajic-Becic Masterof Pharmacy, Diploma in Geriatric
Medicine
B Ashcroft Msc Management and HNC Social care
N Turner
Company Secretary
Bryonie Shaw
Charity Registratlon Number
1103022
Company Registration Number 05004789
Registered Office
74-80 Hallgate
Wigan
WNI IHP
Independent Examiner
Horsfield & Smith
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
Solicitors:
Alker Ball Healds
Al Sovereign Business Park
Kings Croft Court
Wigan
Lancashire
WN13AP
Bankers
Barclays Bank
6 Market Place
Wigan
Lancashire
WNI IQS
Santander Corporate and Commercial Banking
Bridle Road
Bootle
Merseyside
L30 3GB

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
The trustees, who are directors for the purposes of company law, present the annual report
together with the financial statements of the charitable company for the year ended 31 March 2024.
Objectives and activities
Objects and oims
Our Mission, Principles and Approach

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
The Board of Trustees completed a review of the Mission and Strategic Objective5 during the year
and a new 3-year Strategic Plan was launched in April 2023, outlining:
Our Mission:
We improve the quality of life for local people aged 50 and over. We provide services to ensure
people have tire information they need to live their lives as they choose, can live safely in their own
homes and end loneliness and isolation. We make sure the voices of local people are heard and can
influence improvement to local services.
Our Strategic Objectives:
l. Deliver services across the Borough to ensure we reach 35 many lonely and isolated people as
possible and make a significant impact on their lives.
2. Co-ordinate information to empower local people, supporting them to get their voices heard to
influence local services.
3. We will work with other stakeholder organisation5, locally and nationally, to improve and increase
services for people 50 and over.
4. We are a great place to work, our staff and volunteers are our greatest assets, we value the work
they do.
5. We will develop a robust annual busine55 plan, providing actions to support our strategic
objectives, achieve value for money IVFM) and identify sustainable funding sources to benefit
people 50 and over now and in the future.
Our Approach; What's important to us:
Putting our customers first; Improving and increasing access for all to our services, meeting needs
through the co-production of services, and responding to customer expectations and aspirations.
Being trusted; As an anchor organisation, we deliver high-quality services with a commitment to
equality of access and opportunity, promoting a range of inclusive services and meeting the diversity
of all customers,
Making a difference; Collaborating with others to achieve the best outcomes for our customers,
inspiring innovation and creativity in the delivery of services.
Being sustainable; Making a positive impact locally in neighbourhoods, the economy and
environment, ensuring our quality services are reasonably priced.
Being resilient,. Being proactive, anticipating and adapting to events that might adversely impact our
operations and services, making the right decisions when change is needed.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Public benefit
The trustees confirm that they have complied with the requirements of section 17 of the Charities
Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for
England and Wales.
Achievements and performance
We are proud of our achievements and progress throughout the year achieving our stated priorities
of valuing staff and volunteers, securing additional funding, receiving high satisfaction levels and
entering into positive partnerships to deliver much needed high-quality services. The voices of
people 50 and over were heard loud and clear across a range of local, regional and national
consultations from our Have Your Say Group, helping to influence policy decision makers.
This year, Age UK Wigan Borough supported nearly 5,000 people and their households aged 50 plus
and increase of 13% on the previous year. Our customers ranged from the most frail and vulnerable,
to those who wanted to boost their health and well-being by getting involved in activities. During
2023-24 our support provided a lifeline and often customers told us our involvement made a
dramatic difference to their quality of life, with 98.9% saying they are satisfied.
We ask our customers for feedback on the impact we have made in their lives. This confirms, as a
result of contacting Age UK Wigan Borough and receiving one of our services, 45% of people feel less
lonely, 52% of people are more positive, 73% feel safer at home and 73% find it easier to manage
around the house.
We have found it challenging to meet demand for our Information and Advice II&AI, largely due to
the on-going impact of the c05t-of-living crises. Our Home Help service also saw an increase in
demand, no doubt related tone of the largest growing older populations in Greater Manchester.
We have been successful in accessing external grant funding to increase capacity for our I&A Team.
A total of £265,492 of additional funding was secured into Wigan Borough from external sources
during the year. Trustees are investing in a growth plan for the Home Help service with the aim of
meeting the on-going and increasing demand we are experiencing.
We retained our Charity Quality Standard in the year, following an external audit process which
highlighted a number of areas of good practice, including how we recognise and value our
volunteers.
Age UK Wigan Borough Activities
Char
ed for service5 and roduct5
We have continued to see a Steady increase in referrals to our Home Help service and we have
maintained a stable staff team of around 35 home helpers, delivering an additional 1,000 hours of
support compared to the previous year. A new 3-year growth plan was approved by Trustees and as
a result we updated the office team to introduce the new role of Assistant Team Leader who
undertake quality checks and continuity of service for customers.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Our Handyperson service has also seen increased demand during the year and we completed over
2,700 jobs for over 2,000 customers. We continue to see the age of our customer base increase
slightly, 52Yo of customers were aged 75 or above and this mainly due to the growing older
population in the Borough.
The impact of the cost-of-living crises lingered throughout the year and against this backdrop, we
saw demand steadily increase and we reviewed our charges to ensure we remain competitive, whilst
meeting our whole service delivery costs.
Feedback from customers, highlights they face a range of issues and challenges for which they would
value additional support. Demands throughout the year have included requests for minor and major
adaptations to people's homes and we have developed our referral process to Age Co. {owned by
Age UK) to help meet these needs. We continue to look for opportunities to develop and grow our
charged for activities, generating valuable income for the organisation as well as delivering vital
support to enable local older people to remain at home and live independently. We will continue to
explore the possibilities of extending our services into the future.
Where customers have need of our charged services but have financial concerns, we are able to
refer them to our Information and Advice team. The team has been successful in supporting
customers to access additional benefits they are entitled to, providing the ability to pay for much
needed services, helping them remain independent at home. We are proud our home help and
handyperson services provide a much-needed resource to local older people. Our team are
dedicated to going the extra mile and the feedback we receive confirms this, of those responding
99Yo of customers said the service was excellent or very good.
Information & Advice
We worked with Citizens Advice Wigan Borough to successfully completed a bid for the provision of
welfare benefits, information and debt advice tendered by Wigan Council, starting 1.4.24 for 3 years.
However, the funding environment remains challenging as contract values have stagnated, whilst
demand has increased. Against this backdrop we were able to attract funding from The Rothesay
Foundation and the Headley Trust to enable us to help nearly 1,700 people, raising a total of £2.82
million additional income for local residents, an increase of 35Yo on the previous year. An
overwhelming 100% of people contacting the team said the service was excellent or very good.
The quality of our services are our priority and we were delighted to retain the Advice Quality
Standard IAQSI. The quality standard and assessment methods ensure that customers seeking
advice receive accurate, complete and timely advice, and that they are able to obtain this advice
from us as we are able to act independently and in their sole interests.
This service also supports our general enquiries telephone number, staffed by volunteers. Our
volunteers provide invaluable support to our Charity and older people across Wigan Borough, who
call us with a wide range of queries. We introduced a new Customer Service Supervisor role to
support recruitment and training of our volunteers, to assist people calling us for help and support.
Bri
htDa
sPro
ramme

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Our programme 15 SUPPOrted by both staff and volunteer5 and groups range in size from 15 to 50.
Our most popular group 15 the Silver Choir, where we regularly see 40-50 members join our
choirmaster, from the Wigan music service, singing a wide variety of musical styles. 164 new people
joined our activities during the year and we introduced four new activities and increased our
volunteer pool.
The Bright Days Team support our Have Your Say group, which increased to 51 people who provide
their views on a range of surveys and consultations for local, regional and national services. We have
been asked to gather views on a number of Greater Manchester topics as well as those local to
Wigan Borough to help improve and develop services to meet the needs of residents.
Our successful activities programme included men and women's walking football, delivered in
partnership with the Wigan Council Be Well team and we expanded our programme in the year to
include Sing that Song, Dance and Chat along with the usual favourites including the Ukulele and
Jammers groups.
We continued to provide some telephone and online activities for those residents who still find it
difficult to get out. We saw our numbers of attendance5 Steadily increase in the year to average
between 750 and 800 per month by March 2024.
Age UK Wigan Borough 15 an anchor charity for people over fifty across our Borough, we provide
opportunitie5 for local residents to advocate and influence to ensure needs are respected and
understood locally. Bryonie Shaw, The Chief Executive, is a member of the Wigan Borough Voluntary
Sector Leadership Group and represents the Voluntary Sector as a Governor at Wrightington, Wigan
& Leigh Hospital Trust.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
AeUKWi
an Borou
h's ke
or
anisational
riorities for 2022-23 were..
Embed our status as an anchor organisation across Wigan Borough, through the provision of great
quality services to individuals and in the community, supporting shared priorities that meet the
needs of people 50 and over.
During the year we facilitated a partnership approach with Public Health and Adult Social Care to
achieve NHS Charities funding for a new support service. We were invited to be part of the new Care
Consortium Steering Group to support fostering multi-agency collaborative working across the
Voluntary Sector, Health & Social Care in Wigan Borough. The CEO joined the newly formed
Voluntary, Charitable, Faith & Social Enterprise leadership team for Wigan Borough and we
continued to represent the voluntary sector in an Associate Governor role at Wigan, Wrightington
and Leigh NHS Foundation Trust.
We will implement our new Fundraising Strategy, sourcing sustainable approaches to fund and
grow our activitie5 and identify opportunities to bid for local contract delivery. We will actively seek
out opportunities to become involved in national and/or pilot funding initiatives
We increased the amount of unrestricted donations and fundraising activities in the year,
undertaking activities such as working with local solicitor5 to hold information sessions on making a
will, leaving a legacy and how to apply for a local power of attorney. We also developed closer
working links with Age Co, where we receive commission for successful referrals to the services
offered.
Influence statutory and voluntary sector plans and services by ensuring the voices of people aged
50 and over are heard when identifying gap5 in service, or improvements required for existing
services and access.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Our Have Your Say group increased the membership to over 50 people in the year. They responded
to a total of 15 surveys and questionnaires along with attending in-person local events, to highlight
the views of people over 50 in the area.
Co-produce new services with people 50 and over to meet identified gaps in provision, with a focus
on services supporting digital upskilling, those affected by bereavement and dementia, we will
strengthen links to health through the new ICS structure.
We were successful in obtaining NHS Charities Funding to launch our Steps to Success Service,
working with customers to Shape the service offer. We also joined the Intervention working group."
OHID and Ageing Better Project (SWAN PCNI, led by the GMCA Ageing Hub.
Grow our Support at Home seNice, increasing our offer across the Borough to meet the needs of
people aged 50 and over who require support to live successful and independent lives at home. Our
support will help customers to avoid unnecessary hospital admissions and support those leaving
hospital.
We increased our Home Help service, providing an additional 1,000 hours of support during the
year. Trustees signed-off a 3-year Growth Plan for the service, with the aim of providing 26,000
hours of support by 2027.
Strengthen our approach to volunteers, this may be though activities provided by Bright Days or
being involved in our wider fundraising plans, ensuring we support the charity's sustainability plans.
Trustee5 agreed to a new Customer Service role, improving our offer of support and training to our
enquirvs volunteers. We had 34 volunteers in the period an increase of 12 from the previous year.
The range of activities our volunteers were involved in also increased including attending fundraising
and promotional events to tell residents about our services.
Financial revlew
The trustees report a net surplus for the charity of £41,116 (2023: deficit of £102,443) arising from
both unrestricted and restricted funds, and has a healthy net assets figure of £975,674, mainly
comprising cash at bank.
Income
Total income for 2024 was £917,76612023- £672,641) representing an increase of 36%.
The Board of Trustees have agreed to support the Bright Days programme through unrestricted
funds which amounted to £41,486.
Expenditure
Whilst the charity has seen an increase in income overall, there has also been an increase of
£101,566 in expenditure, charity expenditure increased from £775,084 in 2023 to £876,650 in 2024.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Policy on reserves
The organisation holds sufficient reserves to be able to manage reduced income streams, as well a5
ensuring that it retains sufficient designated reserves for any liabilities arising from building lease
costs and staff costs. The value of the designated funds within unrestricted funds stand at £410,000
as at 31 March 2024 (2023 - £410,000).
Plans for future periods
Age UK Wigan Borough has developed a 3-year corporate plan, identifying the longer-term
objectives for our Charity. We have considered the underlying themes and actions for the coming
year that are required to support the achievement of our long-term goals and these are detailed in
our key priorities below.
We will continue to build relationships with local decision makers and cross sector partnership to
identify additional opportunities to shape the wider provision for people 50 and over in Wigan
Borough. Our committed staff and volunteers are at the heart of our organisation and having a
positive culture of health and well-being in the workplace underlines all our service delivery.
Ke
Priorities 2024-25:
We will use our status as an anchor organisation to influence services across Wigan Borough for
people 50 and over, support individuals and groups of residents to influence a wide variety of local
services and plans.
We will identify income streams to support our existing Service in a difficult funding environment,
ensuring we remain efficient and offer value for money.
We will continue to seek opportunities to enhance and deliver new services to meet local needs
and demand5, 5UPPOrting our strategic aims and service gaps.
We will aim to continually improve the quality of our services, 5UPPOrting staff and volunteers
through change and transformation. We will work towards obtaining further quality standards
including Handyperson and Enquiries services.
We will improve our approach to data collection and management to demonstrate the impact our
services make to local residents.
Trustees and officers
The trustees and officers serving durin8 the year and since the year end were as follows:

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Trustees:
B W Shepherd {re5igned 28 March 2024}
M T Hothersall FCA
Lady J L Smith Bsc (resigned 23 November 20231
R Armstrong, Chairman
R Williams BA Hons, French and Business Studies
D Alicehajic-Becic Masterof Pharmacy, Diploma in Geriatric
Medicine
B Ashcroft Msc Management and HNC Social care
N Turner (appointed 20 July 2023)
Structure, governance and management
Nature of governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited
company, limited by guarantee, as defined by the Companies Act 2006.
The charity is also registered with the Charity Commi55ion.
Recruitment and appointment of trustees
The charity has a stable and well qualified board of trustees and directors, capable of exercising
appropriate authority over the affairs of the organisation.
Indurtion and tn7ining of trustees
New trustees and directors are inducted according to a defined policy. This includes an opportunity
to meet Staff and acquaint themselves with services. Extensive written guidance is also provided to
help trustees and directors understand their legal obligations under charity and company law, the
Charity Commission guidance on public benefit, content of the Memorandum and Articles of
Association, the committee and decision making processes, the business plan and recent financial
performance of the charity. There are regular opportunities for the board to consider external
developments including extended board sessions and events.
10

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Organisotional strurture
The organisation became an incorporated body on 20th October 2004 when it became a charitable
company limited by guarantee. The board of directors meets regularly throughout the year to
administer the affairs of the cha rity.
A chief officer is appointed by the directors to manage the day to day operation of the charity. The
strategic direction and priorities for the organisation are determined by the directors, and subject to
regular review. All policies and procedures are approved by them. The chief officer represents the
organi5ation within the Age UK Network in the North West. The directors are also involved in the
Council of Governors at Wrightington, Wigan and Leigh NHS Trust.
Relationships with related parties
The charity's wholly owned subsidiary, Age UK Wigan Borough Enterprises Limited, has not carried
out any trading activities in the year.
There are well established relationships with the local authority, Wigan Borough Clinical
Commissioning Group, other NHS trusts, and local third sector organis3tion5.
Major risks and management of those risks
The trustee5 have a duty to identify and review the risks to which the charity is exposed and to
ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Financlal Instruments
Objertives and policles
The charity's activities expose it to a number of financial risks including credit risk, cash flow risk and
liquidity risk. The use of financial derivatives is governed by the charity's policies approved by the
board of trustees, which provide written principles on the use of financial derivatives to manage
these risks. The charity does not use derivative financial instruments for speculative purposes.
Cash flow risk
The charitvs activities expose it primarily to the financial risks of changes in foreign currency
exchange rates and interest rates. The charity uses foreign exchange forward contracts and interest
rate swap contracts to hedge these exposures.
Interest bearing assets and liabilities are held at fixed rate to ensure certainty of cash flows.
11

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Credit risk
The charity's principal financial asset5 are bank balances and cash, trade and other receivables, and
investments.
The charity's credit risk is primarily attributable to its trade receivables. The amounts presented in
the balance sheet are net of allowances for doubtful receivables. An allowance for impairment is
made where there is an identified loss event which, based on previous experience, is evidence of a
reduction in the recoverability of the cash flows.
The credit risk on liquid funds and derivative financial instruments is limited because the
counterparties are banks with high credit-ratings assigned by international credit-rating agencies.
The charity has no significant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Liquidity risk
In order to maintain liquidity to ensure that sufficient funds are available for ongoing operations and
future developments, the charity uses a mixture of long-term and short-term debt finance.
Further details regarding liquidity risk can be found in the Statement of accounting policies in the
financial statements.
The annual report was approved by the trustees of the charity on
behalf by:
and signed on its
R Armstrong
Trustee
12

AGE CONCERN WIGAN BOROUGH
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees (who are also the directors of Age Concern Wigan Borough for the purposes of
company law} are responsible for preparing the trustees, report and the financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom
Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland"
Company law requires the trustees to prepare financial statements for each financial year. Under
company law the trustees must not approve the financial statements unle55 they are satisfied that
they give a true and fair view of the state of affairs of the charitable company and of the incoming
resources and application of resources, including its income and expenditure, of the charitable
company for that period. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable accounting standards, comprising FRS 102 have been followed, subject
to any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it 15 inappropriate to presume
that the charitable company will continue in business.
The trustees are responsible for keeping proper accounting records that can disclose with
reasonable accuracy at any time the financial position of the charitable company and enable them to
ensure that the financial statements comply with the Companies Act 2006. They are also responsible
for safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information included on the charitable company's website. Legislation governing the preparation
and dissemination of financial statements may differ from legislation in otherjurisdictions.
Approved by the trustees of the charity on
and signed on its behalf by:
R Armstrong
Trustee
13

AGE CONCERN WIGAN BOROUGH
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF AGE CONCERN
WIGAN BOROUGH {'THE COMPANY,)
I report to the charity trustees on my examination of the accounts of the Company for the year
ended 31 March 2024.
Responsibillties and basis of report
As the chariws trustees of the Company {and also its directors for the purposes of company law)
you are responsible for the preparation of the accounts in accordance with the requirements of the
Companies Act 2006 ('the 2006 Act'}.
Having satisfied myself that the accounts of the Company are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my
examination of your chariws accounts a5 carried out under section 145 of the Charities Act 2011
I'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity
Commission under section 14515){bl of the 2011 Act.
Independent examinerfs statement
Since the Company's gross income exceeded £250,000 your examiner must be a member of a body
listed in section 145 of the 2011 Act. I confirm that l am qualified to undertake the examination
because l am a member of ICAEW, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in
connection with the examination giving me cause to believe:
l. accounting records were not kept in respect of Age Concern Wigan Borough as required by
section 386 of the 2006 Act; or
2. the accounts do not accord with those records. or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act
other than any requirement that the accounts give a 'true and fair view, which is not a matter
considered a5 part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities [applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 1021].
I have no concerns and have come acr055 no other matters in connection with the examination to
which attention should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
14

AGE CONCERN WIGAN BOROUGH
INDEPENDENT EXAMINER'S REPORTTO THE TRUSTEES OF AGE CONCERN
WIGAN BOROUGH ('THE COMPANY,)
Peter G Nicol Bsc FCA
ICAEW
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
Date".
15

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestrlcted
funds
Restricted
funds
Totsl
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
54,287
301,838
339,872
25,933
34,093
17,388
136,942
71,675
438,780
339,872
32,529
34,910
6,596
817
Other income
Total income
756,023
161,743
917,766
Expenditure on:
Charitable activities
1665,5201
(88,8981
{95,6801
(26,5521
(761,2001
1115,4501
Governance costs
io
Total expenditure
{754,418)
1122,232)
1876,650)
Net income
Transfers between funds
1,605
29,783
39,511
129,783)
41,116
Net movement in funds
31,388
9,728
41,116
Reconclllatlon of funds
Total funds brought forward
934,558
934,558
Total funds carried forward
22
965,946
9,728
975,674
16

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2024
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
6,554
260,805
294,069
10,370
20,666
6,554
322,602
294,069
10,370
39,046
61,797
Other income
18,380
Total income
592,464
80,177
672,641
Expenditure on:
Charitable activitie5
(692,894)
182,190)
1775,0841
Total expenditure
1692,894)
182,1901
{775,084)
Net expenditure
Transfers between funds
{100,430}
12,013)
(2,0131
2,013
{102,443)
Net movement in funds
(102,4431
1102,443}
Reconciliation of funds
Total funds brought forward
1,037,001
1,037,001
Total funds carried forward
22
934,558
934,558
All of the charity's activities derive from continuing operation5 during the above two periods.
The funds breakdown for 2023 is shown in note 22.
17

AGE CONCERN WIGAN BOROUGH
BALANCE SHEET
AS AT 31 MARCH 2024
(REGISTRATION NUMBER: 05004789)
2024
2023
Note
Fixed assets
Tangible assets
Investments
15
12,607
8,360
16
12,609
8,362
Current assets
Debtors
Cash at bankand in hand
17
199,256
846,789
122,951
899,256
18
1,046,045
1,022,207
Creditors.. Amounts falling due within one year
19
182,980}
(96,011}
Net current assets
963,065
926,196
Net assets
975,674
934,558
Funds of the charity:
Restricted Income funds
Restricted funds
9,728
Unrestricted Income funds
Unrestricted funds
965,946
934,558
Total funds
22
975,674
934,558
For the financial year ending 31 March 2024 the charity was entitled to exemption from audit under
section 477 of the Companies Act 2006 relating to small companies.
Directors, responsibilities".
The members have not required the charity to obtain an audit of its accounts for the year in
question in accordance with section 476; and
The director5 acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
18

AGE CONCERN WIGAN BOROUGH
BALANCE SHEET
AS AT 31 MARCH 2024
(REGISTRATION NUMBER: 05004789)
The financial statements on pages 16 to 39 were approved by the trustees, and authorised for issue
on ..£&...q...4. and signed on their behalf by:
R Armstrong
Truste
19

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
I Charity Status
The charity is limited by guarantee, incorporated in , and consequently does not have share capital.
Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the
charity in the event of liquidation.
The address of its registered office is:
74-80 Hallgate
Wigan
WNI IHP
Authorised for issue date
2GIfji2F
2 Accountlng policies
Summary of significant accounting policies and key accountlng estimates
The principal accounting policies applied in the preparation of these financial statements are set out
below. These policies have been consistently applied to all the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charitie5." Statement of Recommended Practice (applicable to charitie5 preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS
102)) (issued in October 2019) (Charities SORP IFRS 102)), the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Basis of preparation
Age Concern Wigan Borough 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 notes.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue
as a going concern nor any significant areas of uncertainty that affect the carrying value of assets
held by the charity.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin I published on 2 February 2016 and have therefore not
included a cash flow statement in these financial statements.
20

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Exemption from preparing group accounts
The financial statements contain information about Age Concern Wigan Borough as an individual
company and do not contain consolidated financial information as the parent of a group. The charity
is exempt under Section 399{2AI of the Companies Act 2006 from the requirement to prepare
consolidated financial statements.
Income and endowments
All income 15 recognised once the charity ha5 entitlement to the income, it is probable that the
income will be received and the amount of the income receivable can be measured reliably.
Income from government and other grants is recognised when the charity has entitlement to the
funds, any performance conditions attached to the grant have been met, it is probably that the
income will be received and the amount can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that
probate has been granted, the estate has been finalised and notification has been made by
executorls) of the Trust that a distribution will be made, or when a distribution 15 received from the
estate, receipt of a legacy, in whole or in 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.
Income received in advance of a provision of other specified service 15 deferred until the criteria for
income recognition are met.
The sales of services for the Handyperson services, which exclude Value Added Tax are included in
Local Authority contract income and are unrestricted. Thi5 15 made up of a monthly grant, recognised
as the other charitable grants are, and individual invoiced jobs which are recognised on completion.
Home Help income is classed as unrestricted trading income and is recognised when a job is
completed.
Investment income
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.
21

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits will be
required in settlement and the amount of the obligation can be measured reliably. Expenditure is
accounted for on an accruals basis and has been classified under headings that aggregate all c05t
related to the category. Where costs cannot be directly attributed to particular headings they have
been allocated to activities on a basis consistent with the use of resources.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
Support costs
Support costs are those functions that assist the work of the charity but do not directly undertake
charitable activities. Support costs include office costs, finance, personnel, payroll and governance
costs which support the charity activities. These costs are split between central staff costs and
central office costs and are split on a percentage basis per project.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Tangible fixed assets
Tangible fixed assets are included at cost or valuation less depreciation and impairment
Depreciation and amortlsation
Depreciation is provided at the following rates in order to write off the cost less estimated residual
value of each asset over its estimated useful life.
Asset class
Electrical equipment
Fixtures and fittings
Motor vehicles
Depreciation method and rate
20Yo on cost
12.5% on cost
33% on cost
Computer equipment
20- 33% on cost
22

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Impairment of fixed assets
At each reporting date assets are reviewed to determine whether there 15 any indication that those
assets have suffered an impairment loss. If there is an indication of possible impairment, the
recoverable amount of any affected asset is estimated and compared with its carrying amount. If the
estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable
amount, and an impairment loss is recognised immediately in the profit and loss.
Where an impairment loss subsequently reverses, the carrying amount of each asset is increased to
the revised estimate of its recoverable amount, to the extent that the increased carrying amount
does not exceed the carrying amount that would have been determined (net of depreciation) had no
impairment loss been recognised for the asset in prior years. A reversal of an impairment Ioss is
recognised as income immediately.
Fixed asset investments
Fixed asset investments are stated at cost less impairment, in accordance with paragraph 10.53 of
the Charities SORP {FRS 102).
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid deposits.
Fund structure
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the
trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity.
Restrictions arise when specified by the donor or when fund5 are raised for particular restricted
purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial
statements.
Operating leases
The charity classifies the lease of equipment a5 operating leases; the title of the equipment remain5
with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
Pensions and other post retirement obligations
The charitable company operates a defined contribution pension scheme. Contributions payable to
the charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
23

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Financial instruments
Classification
Short term financial liabilities, including trade and other creditors, any overdrafts and related party
loans, are measured at transaction price. Financial liabilities that have no stated interest rate and are
payable within one year shall be measured at the undiscounted amount due.
Trade and other debtor5 and prepayments are initially recognised at the transaction price and
thereafter stated at amortised cost using the effective interest method, le55 impairment losses for
bad and doubtful debts except where the effect of discounting would be immaterial. In such cases,
the receivables are stated at cost less impairment losses for bad and doubtful debts.
3 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
2024
Donations
3,920
50,000
367
17,388
21,308
50,000
367
Legacies
Gift aid
54,287
17,388
71,675
Unrestricted
funds
General
Total
2023
Donations
6,504
50
6,504
50
Gift aid
6,554
6,554
4 Income from other trading actlvlties
Unrestricted
funds
General
Total
2024
Home Help
339,872
339,872
339,872
339,872
24

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted
funds
General
Total
2023
Home Help
294,069
294,069
294,069
294,069
5 Investment income
Unrestricted
funds
General
Restricted
funds
Total
2024
Interest receivable on bank deposits
25,933
6,596
32,529
25,933
6,596
32,529
Unrestricted
funds
General
Total
2023
Interest receivable on bank deposits
10,370
10,370
10,370
10,370
25

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
6 Income from charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Local authority contracts
Service level contracts
173,288
89,050
39,500
173,288
89,050
176,442
Grants other
136,942
Total for 2024
301,838
136,942
438,780
Unrestrlcted
funds
General
Restrirted
funds
Total
2023
Local authority contract5
Service level contracts
151,785
70,000
39,020
151,785
70,￿0
100,817
Grants other
61,797
Total for 2023
260,805
61,797
322,602
Grant income is analysed as:
2024
2023
Bright days
Walking football
Eric Wright
Warmer homes
Headley Trust
National Lottery Fund RC North West Region
Skelton Charity
Big Lottery
NHS Stockport
The Rothesay Foundation
16,250
5,000
7,5C()
22,347
39,020
15,000
10,320
1,630
31,253
39,500
30,000
16,669
6,000
18,170
18,600
176,442
100,817
26

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
7 Other income
Unrestricted
funds
General
Restricted
funds
Total
2024
Other income
34,093
817
34,910
Unrestricted
funds
General
Restricted
funds
Total
2023
Other income
20,666
18,380
39,046
Other income items over £l,OCM):
2024
2023
Rent- Age UK
Partner payment Age UK
Bright Days income
Groundwork CLMne5co Foundation {Cook with me project)
Age UK Cost of Living Response Fund
Wigan Council Cost of Living Response Fund
Age UK Northwest Regional Meeting5
Items under £1,000
2,250
10,000
9,333
1,000
10,000
1,000
10,000
4,206
12,540
5,000
3,164
5,463
34,910
39,046
27

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
8 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2024
Note
Charitable activities
Allocated support costs
Governance costs
651,688
13,832
88,898
92,401
3,279
26,552
744,089
17,111
115,450
io
io
754,418
122,232
876,650
Unrestricted
funds
General
Restricted
funds
Total
2023
Note
Charitable activities
Allocated support costs
Governance costs
639,644
14,745
38,505
76,009
2,046
4,135
715,653
16,791
42,640
io
io
692,894
82,190
775,084
9 Direct costs of charitable activities
2024
2023
Staff costs
563,660
40,067
5,652
51
515,278
44,430
5,378
4,493
11,174
17,415
38,056
29,731
9,248
3,256
4,438
2,553
5,766
4,522
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and stationery
Sundrie5
7,609
17,093
36,402
35,443
11,119
346
Motor and travel
Computer costs
Repairs and maintenance
Volunteer expenses
Training and recruitment
Consultancy
Legal and professional fees
4,244
3,390
937
11,573}
28

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Un-claimable VAT
15,469
4,180
15,056
4,859
Depreciation
744,089
715,653
10 Analysis of governance and support costs
Governance costs
Allocated
support costs
Governance
costs
Totsl
activities
Wages
Other governance costs
Auditors remuneration
Bank charges and interest
115,255
195
115,255
195
15,837
1,274
15,837
1,274
Total for 2024
17,111
Allocated
support costs
115,450
Governance
costs
132,561
Total
activities
Wages
Accountancy and legal fees
Bank charges and interest
42,640
42,640
15,623
1,168
15,623
1,168
Total for 2023
16,791
42,640
59,431
29

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
11 Net Incoming/outgoing resources
Net incoming/(outgoingl resource5 for the year include:
2024
2023
Depreciation of fixed assets
Property rental
4,181
17,111
4,859
18,606
12 Trustees remuneratlon and expenses
No trustees, nor any persons connected with them, have received any remuneration from the
charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during
the year.
13 Staff costs
The aggregate payroll cost5 were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
636,588
25,762
16,565
527,593
17,285
13,040
678,915
557,918
The average monthly number of employees during the year was as follows:
2024
No
2023
No
Managerial
Charitable activities
48
49
52
53
No employee received emoluments of more than £60,000 during the year.
14 Taxation
The charity is a registered charity and is therefore exempt from taxation.
30

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
15 Tangible fixed assets
Electrical
equipment
Flxtures and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At l April 2023
Additions
8,887
16,074
655
12,750
51,695
7,773
89,406
8,428
At 31 March 2024
8,887
16,729
12,750
59,468
97,834
Depreciation
At l April 2023
Charge for the
year
7,022
15,422
12,750
45,852
81,046
123
128
3,930
4,181
At 31 March 2024
7,145
15,550
12,750
49,782
85,227
Net book value
At 31 March 2024
1,742
1,179
9,686
12,607
At 31 March 2023
1,865
652
5,843
8,360
31

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
16 Flxed asset investments
Shares in group undertakings and participating interests
Subsldlary
undertakings
Total
Cost
At l April 2023
At 31 March 2024
Net book value
At 31 March 2024
At 31 March 2023
Details of undertakings
Details of the investments in which the charity holds 20Yo or more of the nominal value of any class
of share capital are as follows:
Country of
Incorporation
Proportion of votlng
rights and shares held
2024
Principal
actlvity
Undertaking
Holding
2023
Subsidiary undertakings
Age UK Wigan
Borough Enterprises
Limited
England
Ordinary
loo%
loo%
Non trading
operation
All the fixed asset investments are held in the UK. The Board of Trustees considers it appropriate
to state the investments at cost.
17 Debtors
32

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Trade debtors
44,384
65,730
88,125
1,017
25,725
38,182
58,464
580
Due from group undertakings
Prepayments and accrued income
Other debtor5
199,256
122,951
18 Cash and cash equivalents
2024
2023
Cash on hand
1,631
845,158
Cash at bank
899,256
846,789
899,256
19 Creditors: amounts falling due within one year
2024
2023
Trade creditors
677
6,623
10,925
3,299
52,227
22,937
Other taxation and social security
Other creditors
Accruals
1,304
10,183
25,826
44,990
Deferred income
82,980
96,011
Accrued and deferred income is comprised of several restricted funds that relate to periods
beyond the financial year end. All of the accrued and deferred income ha5 been released to
income following the financial year end.
20 Obligations under leases and hire purchase contracts
Operating lease commitments
Total future minimum lease payments under non-cancellable operating leases are as follows:
33

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Other
Within one year
5,742
The payments for the financial year with regards to operating leases amounted to £29,805{2023
- £26,462).
21 Pension and other schemes
Defined contributlon pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represent5 contributions payable by the charity to the scheme and amounted to £16,56512023
£13,040).
Contributions totalling £8,369 (2023 £3,174) were payable to the scheme at the end of the year
and are included in creditors.
22 Funds
Balance at
l Aprll
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Transfers
Unrestrlcted funds
General
524,558
756,023
{754,418)
29,783
555,946
Designated
410,000
410,000
Total unrestrirted funds
934,558
756,023
40,234
1754,4181
1113,7901
29,783
73,556
965,946
Bright Days
Eric Wright Charitable
Trust
32,070
30,000
(32,0701
(30,0001
Headley Trust
National Lottery Fund RC
North West Region
Big Lottery
NHS Stockport
The Rothesay Foundation
16,669
6,000
18,170
18,600
116,669)
16,000)
{8,442}
9,728
118,600)
Total Restricted funds
161,743
1122,2321
{29,783}
9,728
34

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Balance at
l April
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Transfers
Total funds
934,558
917,766
1876,6501
975,674
Balance at
l April
2022
Balance at
31 March
2023
Incoming
resources
Resources
expended
Transfers
Unrestrirted fvnds
General
627,001
592,464
1692,8941
12,0131
524,558
Designated
410,000
410,000
Total unrestricted funds
1,037,001
592,464
18,380
12,500
{692,894)
(76,4421
{5,748)
12,0131
58,062
{6,7521
934,558
Bright Days
Walking football
Eric Wright Charitable
Trust
22,347
15,000
(22,3471
(15,OCMJI
Headley Trust
National Lottery Fund RC
North West Region
Skelton Charity
10,320
1,630
(10,3201
{1,630)
Total Restrlcted funds
80,177
{82,190)
2,013
Total funds
1,037,001
672,641
1775,0841
934,558
35

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
The specific purposes for which the funds are to be applied are as follows:
Restricted funds:
The Eric Wri
ht Charitable Trust
A e UK Cost of Livin
Instead
an Council
Ski
ton Buildin
Societ Bri
htDa
Res
onse Fund
Utle
Foundation
Home
Bright Days is a health and wellbeing programme, designed to improve lives of older people across
the Borough and to foster a spirit of community by providing a diverse range of fun attivities and
pursuits for the over 50's.
e UK Cost of Livin
Advice
Res
on5e Fund
Rothesa
Foundation
Headle
Foundation - Information and
Community and organisational development to provide practical support services to older people
throughout the Borough.
NHS Charities To
ether- Ste
S to Success
The Steps to Success project aims to reduce social isolation and/or loneliness for people within
Wigan Borough and by improving mental and physical health, increased happiness and wellbeing
through community connections helping to reduce the impact on health and social care services.
Unrestricted funds:
Home Hel Service
The service ha5 a team of Home Helpers who provide cleaning, shopping and many other household
tasks, subject to an initial assessment visit.
an Council - Funding as a result of work with the local authority has been utilised in respect of
the following projects:
Information and Advice
Community and organisational development to provide practical support services to older people
throughout the Borough, funded through a contract with Social Services Department and the
Citizens Advice Bureau. As mentioned above funding has also been provided by The Headley
Foundation, Age UK and The Rothesay Foundation plus the National Lottery Fund RC North West
Region to fund a Specialist Advisor Role. Also through Age UK in partnership with Eon-warm Homes
the organisation has been able to provide benefit entitlement sessions and home energy checks.
Hand
erson scheme
36

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
23 Analysis of net assets between funds
Total funds at
31 March
2024
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed asset5
Fixed asset investments
12,607
12,607
Current assets
626,317
182,9801
410,000
9,728
1,046,045
182,9801
Current liabilitie5
Total net assets
555,946
410,000
9,728
975,674
Total funds at
31 March
2023
Unrestrirted funds
General
Designated
Tangible fixed assets
Fixed asset investments
8,360
8,360
Current assets
612,207
196,011}
410,000
1,022,207
196,0111
Current liabilities
Total net assets
524,558
410,000
934,558
The Trustees have designated £410,000 (2023 - £410,000) of the unrestricted funding for future
property and running costs in the case of Council funding not being renewed. This would also
cover any staffing costs and funding shortfalls.
24 Related party transactions
The charitable company has taken advantage of exemption, under the terms of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland,, not to disclose related party transactions with wholly owned subsidiaries within the
group.
38

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
25 Parent and ultimate parent undertaking
The ultimate controlling party is deemed to the the Trustees. There were 3512023: 341 members as
at 31 March 2024, 30 of these were constitutional members with voting rights, the remaining 5
being associated member5.
39