## **Annual Review** 

## **2024-2025** 

## _**A Local Charity Supporting Local People**_ 

## **30th Anniversary Celebrations** 

Our charity turned 30 in March 2025, and we celebrated in May with a community event attended by local residents, partners, and the Mayor of Wigan Borough. The day included inspiring talks, performances, and a video message from Martin Lewis, recognising our work supporting people aged 50 and over. We also held mini celebrations at each of our activities with music and cake. 

Since 1995, we’ve supported over 150,000 people - tackling loneliness, delivering vital services, and promoting independence. Thank you to everyone who’s been part of our journey. 

**Our Friends and Family Test 99.3% of people responding said they would recommend our services to their family and friends.** 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Chair'** ~~a~~ **s Report** ~~a~~ 

I would like to thank all of our staff, volunteers, partners and funders who have supported us over the past year and contributed to the ongoing success of Age UK Wigan Borough. I would also like to thank the Board of Trustees for their ongoing commitment to our charity. 

This year saw Age UK Wigan Borough achieve a major milestone – 30 years of working within the Borough. During that time, we estimate we have supported over 150,000 people. You can read more about our 30th Anniversary Celebration in our Review. 

I want to extend my thanks to Bryonie Shaw who retired as our Chief Executive Officer in August 2025. Bryonie has been a tremendous leader of our charity, helping to grow our services and ensure we remain focussed on the needs of our customers. We wish Bryonie our very best wishes in her retirement. 

With Bryonie leaving we have, through a very competitive process, appointed David Germain, as our new Chief Executive Officer. David comes with a wealth of experience in the charity sector and we are confident that he will lead our charity in the next stages of its development.  Welcome David to the team. 

Over the past year we have increased the numbers of people we have been able to support across the Borough. 

- Our Information and Advice team helped customers gain an additional £2.18 million in benefits. Through our Home Help and Handyman Service we support older people at home. Delivering services that customers want to help them live independently.  You can read about how we have helped customers in our report. 

- Our Bright Days activities continue to thrive with more people participating, and volunteering in, the activities we provide to residents in the Borough. 

- This year marked the one-year anniversary of Steps to Success.  This is a project in partnership with Groundwork to help individuals overcome barriers associated with loneliness and social isolation. 

As we look to the future, we can build on a sound financial position, enabling us to sustain existing services. We will also look at opportunities to expand or create new services, where and when we are able to. 

A major strength of our charity lies in teamwork - we are committed, along with our partners, to continue the excellent work started 30 years ago and support the residents of Wigan Borough. 

## **Robert Armstrong - Chair of Trustees** 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Our Mission Statement** 

We improve the quality of life for local people aged 50 and over. We provide services to ensure people have the information they need to live their lives as they choose, can live safely in their own homes and combat loneliness and isolation. We make sure the voices of local people are heard and can influence improvements to local services. 


**----- Start of picture text -----**<br>
Respectful<br>Person Centred<br>We treat older people<br>with the respect that they<br>The needs of older<br>are due and recognise<br>people are at the<br>the contribution they<br>forefront of what we do.<br>have made to society.<br>Our<br>P.R.I.D.E<br>Empowering Values Innovative<br>We aim to support older<br>If we are faced with a<br>We are:<br>people to become<br>difficult problem, we<br>stronger, more confident<br>won’t give up.<br>and in control of their<br>lives.<br>Dynamic<br>Our organisation is constantly<br>changing and we are quick to<br>adapt to external pressures.<br>**----- End of picture text -----**<br>


**During 2024-2025 we supported nearly 5300 people and their households aged 50 plus. This was an increase of 7% on the previous year.** 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **What We Do** 

## **Support at Home** 

Our Support at Home services have continued growing to provide valuable help to older people in their homes. We have three full-time Handypersons who assist with small jobs, providing a highquality and competitively priced service, and allowing people to live comfortably and safely in their homes. 

**“You have made us feel safe. A big thank you and your service is excellent. Could not be any better”** _Feedback from a Handyperson Customer_ 

Our Home Help team support people with everyday tasks to help them remain independent, provide companionship and reduce isolation across Wigan Borough. We have now expanded to a team of more than 30 Home Helpers. 

**“Cheryl has made such a big difference to my life. I now look forward to getting up in the morning"** _Feedback from a Home Help Customer_ 

## **Between April 2024 and March 2025, our Support at Home Service provided:** 

## **20,216** 

hours by our Home Help service to help with shopping, cleaning, and social support. 

**3,655** 

repairs and alterations to improve people’s living conditions through our Handyperson service. 

## **Information and Advice** 

Our Information and Advice service has continued to provide essential, free, and confidential support to help individuals with topics such as benefits, ensuring they receive the guidance and support they need to make informed decisions and maintain their independence. 

## **Benefits** 

During 2024-2025 we helped **1584** people to gain an additional **£2.18 million** in unclaimed benefits. 

**"I accessed the service on behalf of my parents and the help and support was excellent very supportive, informative and caring the service has changed my parents lives. Thank you.”** 

Feedback from an Information and Advice client’s daughter. 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **- Our Impact during 2024 2025** 

The statistics below are based on our clients who provided us with feedback 

## **Support at Home** 

of our customers felt it was of our customers felt safer easier to manage around at home due to our **85.5% 70.2%** the home due to our Home Handyperson Service. Help Service. 

**99.2% would rate our Support at Home Service as excellent or very good.** 

## **Information and Advice** 

**72% of our Information and Advice clients would not know where to go if our service was not available.** 


## **How our clients spent their benefit entitlement:** 

**• 51% said they spent at least some of it on additional heating.** • **43% said they spent at least some of it on practical help in the home.** 

**• 31% said they spent at least some of it on food.** 

**• 35% said they spent at least some of it on household repairs / decoration.** 

**• 18% said they spent at least some of it on household equipment.** 

(Information taken from 131 questionnaires returned by people getting support through our I&A service. Figures add up to more than 100% as some people spent their money on more than one item) 

**99.1% would rate our Information and Advice Service as excellent or very good.** 

## **Bright Days Activities** 

of our members of our members reported they **48.5%** reported they **60.4%** are more are less lonely positive 

**98% would rate our Bright Days activities service as excellent or very good.** 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



~~—~~ **Bright Days Activities** ~~|~~ We provide a weekly programme with engaging activities across Wigan Borough. Our goal is to combat isolation, enhance well-being, and strengthen the Borough’s community. 

We were delighted to host a joint event with Wigan and Leigh College. Level 3 Health and Social Care students chatted and learned from more senior residents. A highlight was a talk by Brian McDonald who had participated in the nuclear testing programme 

**April 2024 and March 2025:Between** .ul 4 We .; i eyil Number of new A ws = **62** participants that joined ae, S78 f our activities ~~SS~~ = = —~ = ebt al Volunteers **Ensuring the voices of people** supporting activities increased from 9 **aged 50 and over are heard!** to 14 

Our 'Have Your Say' group on Christmas Island. gives people aged 50+ a platform to share their views and influence services. Now **"It's such a lovely group. The staff** with 61 active members, the **are so welcoming and friendly.** group regularly takes part in **Really look forward to attending the group.”** surveys and consultations that help shape decisions locally _Feedback from a Bright Days member_ | and beyond. 

We had a steady rise in attendance numbers, averaging around **700** per month by March 2025. 

## ~~—EE a~~ **Steps to Success** ~~a~~ 

## ~~—EE a~~ 

Our free Steps to Success programme engages individuals aged 50 and over in local activities and hobbies, providing opportunities to forge new friendships and strengthen community ties. Our team works closely with individuals, supporting them over a six-week journey towards overcoming social isolation and loneliness. 


**----- Start of picture text -----**<br>
 “Has helped me get out and<br>about. Something which I<br>would of not done before. I now<br>go out every week.”<br>Feedback from a Steps to Success client<br>**----- End of picture text -----**<br>


January 2025 marked the first **Between April 2024** anniversary of our Steps to Success **and April 2025:** service, delivered in partnership with felt more Groundwork CLM. To commemorate **83.9%** positive this milestone, we hosted a celebratory event that brought **71%** are more together local professionals for an active engaging afternoon of networking, **87.1%**[ felt more] insightful presentations, and confident interactive activities. The event Since receiving support highlighted the impact of the from our Steps to Success programme over the past year and Service. created an opportunity for valuable stakeholders to connect. 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Highlights and Achievements** 

- The new Steps to Success service is already delivering positive outcomes, with early evidence showing enhanced independence and improved well-being among participants. 

- We successfully retained the Charity Quality Standard and achieved the Information and Advice Quality Standard, demonstrating our ongoing commitment to delivering high-quality, trusted services. 

- March 2025 marked 30 years of Age UK Wigan Borough. Since our founding in 1995, we estimate that we have supported over 150,000 people across the Borough - tackling loneliness, delivering essential services, and helping individuals maintain independence in their own homes. 

## **Sustainability** 

Over the past year, we’ve continued to grow our unrestricted income and donations, supported by generous contributions from local organisations, including Wigan Warriors and St Mary’s Primary School. 

We receive commission on referrals to Age Co, Age UK’s trading arm, enabling us to support people seeking personal alarms, stairlifts, bathing solutions, incontinence products, home lifts and travel insurance. 

We worked with local solicitors Butcher and Barlow to host an event to promote legacy giving and Power of Attorney. 

## **Events** 

Throughout 2024-2025, we hosted and participated in a range of community events to raise awareness and strengthen connections. Highlights included our “Tea with My MP” event with Josh Simons MP, where people over 50 shared concerns around digital exclusion, travel, and financial pressures. 

We take part in many events across the Borough, including the Unpaid Carers Roadshow, reaching out across Wigan Borough with partners in the Wigan Carers Network. 

We celebrated the one-year anniversary of our Steps to Success service with a showcase event at St Peter’s Pavilion, attended by local professionals and supported by NHS Charities Together. 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Financial Matters** 

The charity remained in a sound financial position in the year ending 31 March 2025. Our total income of £1,036,517 represents an increase of £118,751 (13%) against the previous financial year’s position. 

## **Where our income came from in 2024 - 2025:** 

**Donations and Legacies            £48,531 Local Authority Contracts         £137,467 Grants                                          £211,948** 

**Handyperson Charges               £145,714 Home Help Charges                   £436,588 Investment income                     £37,395 Other                                            £18,874** 

**Total Income                               £1,036,517** 

## **How our money was spent in 2024 - 2025:** 

**Charitable Activities £932,248 Governance Costs £127,653 Support Costs               £12,931** 

## **Total expenditure      £1,074,832** 

Staff, volunteers and trustees enjoyed our Paws for a Cause walk, covering 8 miles along the canal from Wigan to Leigh, raising £325. 

**£211,948 brought into Wigan Borough from external funding sources** 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Donations** 

**I more to our organisation:** 

C Clarke Mr & Mrs Woosey Mrs Asker C Williams Mr Birchall Mrs Hurst E Magee Mr Devine Mrs Jolley J Jones Mr Greenwood Mrs Melville K Marsh Mr Hammond Mrs Rowe Me Santus Mr Hartley Mrs Singleton Miss Foster Mr Heaton Mr & Mrs Crawford Mr Heaton Mr & Mrs Hardy Mr Hobbs Mr & Mrs Mosley Mr Pearson Mr & Mrs Randall Mr Roden Mr & Mrs Shaw Mr Worthington 

Pupils from St Marys CE Primary School in Ince each ran their age in minutes and were sponsored by friends and family, raising a magnificent £890.45 

**We are extremely grateful that Katherine Fussell and Margery Shaw left us a legacy in their wills.** 

## **We are grateful for support from the following organisations:** 

- Age UK 

- Citizens Advice Wigan Borough Headley Trust 

- NHS Charities Together 

- St Benedicts Church 

- St Mary's CE Primary School 

- The Eric Wright Charitable Trust 

- The Rothesay Foundation Wigan Council Wigan Warriors 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Staff and Volunteers** 

During 2024-2025, we maintained an average of 58 staff members and continued our commitment to professional development and wellbeing. Staff participated in a variety of training opportunities, including Diversity and Inclusion, to support a more inclusive and skilled workforce. We also continued to offer the Medicash health benefits programme and supported staff in accessing new initiatives such as the Blue Light Discount Scheme. 

Our work was further strengthened by an average of 24 volunteers, who played a vital role across many areas—from supporting activities to being the first point of contact through our enquiries desk. We actively involved volunteers in creative projects, such as Kath F’s “reporter for a day” feature, which captured client stories and showcased the impact of our work through a video that we used on social media and events. To recognise their contributions, we celebrated Volunteers’ Week with thoughtful gifts, including seed packets, as they help us grow and chocolates, as a token of our appreciation. 


**----- Start of picture text -----**<br>
“Age UK Wigan<br>Borough is the best<br>organisation I have<br>worked for.”<br>Staff Survey 2025<br>**----- End of picture text -----**<br>


Staff with shoeboxes provided by the Shoebox Fairies 

Training session for Managers with Everything Human Rights 

€ . ¥ Pi **“I am really proud to work here and I find** We meet colleagues from **my role fulfilling.”** Age UK Salford whilst on a Staff Survey 2025 Enjoying Wigan Pride fund-raising bike ride. = , : |_| 

## **The following served as trustees during the period 2024-2025:** 

Robert Armstrong (Chair), Richard Williams (Vice Chair), Matthew Hothersall (Chair of Finance, Audit and Risk Committee), Ðula Alićehajić-Bečić (Trustee), Bernadette Ashcroft (Trustee), Neil Turner (Trustee), John Donnellan & Joanne Bohan (Trustee). 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Feedback and Photos** 

**“I would like to thank Age UK for helping me to have a better life with contentment and able to sleep better at night without worry.”** _Feedback from an Information and Advice Client_ 

**“Cheryl has made such a big difference to my life. I now look forward to getting up in the morning.”** _Feedback from a Home Help Customer_ 

**“This service is excellent in every way. I will be 90 this month and although very active and have a very helpful family, I know I can call upon yourselves and be safe at home.”** 

_Feedback from a Handyperson Customer_ 

**“It's such a lovely group. The staff are so welcoming and friendly. Really look forward to attending group“** 

_Feedback from a Bright Days Member_ 

**“Having a Support Worker to help and support for a few weeks makes such a difference to peoples’ lives.”** _Feedback from a Steps to Success Client_ 

**Age UK Wigan Borough Annual Review 2024-2025 - A local charity supporting local people.** 



## **Our Future** 

## **- Key Priorities 2025 2026:** 

Leverage our role as an anchor organisation to advocate for and influence services across Wigan Borough for people aged 50+. We aim to empower residents and groups to shape local services and plans. 

Secure sustainable income streams to support our existing services in a challenging funding environment while maintaining efficiency and value for money. 

Seek opportunities to expand and innovate our services to address local needs, align with our strategic goals, and close service gaps. 

Continually improve the quality of our services for people aged 50+, supporting our staff and volunteers through periods of change and transformation. 

Enhance our data collection and management processes to clearly demonstrate the positive impact our services have on local residents. 

Strengthen collaboration with other voluntary sector organisations in Wigan Borough, as well as Age UK groups in Greater Manchester and the national charity, to better address and highlight local needs. 

## **Get Involved** 

**Fundraise for us** is **Donate to us** a **Volunteer for us** > **Leave a Legacy** Git. 

We rely on support to help people aged 50 and over across Wigan Borough. Any support, no matter how little, is greatly appreciated. If you would like to get involved please contact us. 

**Contact us - 01942 615880 www.ageukwiganborough.org.uk** n@xe 

**Age UK Wigan Borough is a trading name of Age Concern Wigan Borough which is a registered charity (1103022) and a company limited by guarantee, registered in England and Wales (5004789). Registered Office: 78-80 Hallgate, Wigan WN1 1HP.  Age UK Wigan Borough Enterprises Limited is a trading company and subsidiary of Age Concern Wigan Borough and limited company registered in England and Wales number 3315916.** 



Company registration number: 05004789
Charity registration number: 1103022
AGE CONCERN WIGAN BOROUGH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 MARCH 2025
Horsfield & Smith
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX

AGE CONCERN WIGAN BOROUGH
CONTENTS
Reference and Administrative Details
Trustee5' Report
2to9
Statement of Trustees, Responsibilities
io
Independent Auditors, Report
Ilto14
Statement of Financial Activities
15to16
Balance Sheet
17
Notes to the Financial Statements
18to33

AGE CONCERN WIGAN BOROUGH
REFERENCE AND ADMINISTRATIVE DETAILS
Chief Executive Officer
Bryonie Shaw
Trustees
M T Hothersall FCA
R Armstrong HNC Business Studies and BSC, 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
J Bohan
J Donnellan
Company Secretary
Bryonie Shaw
Charity Registration 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
I Part of Farleys Solicitors)
Al Sovereign Busines5 Park
Kings Croft Court
Wigan
Lancashire
WNI 3AP
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 and auditors, report of the charitable company for the year
ended 31 March 2025.
Aims and ob"ectives
The principal activity of Age UK Wigan Borough is to encourage, promote and organise direct
servlces appropriate to the needs of individual older people, or groups of older people in and around
the Borough of Wigan.
Our 3-year Strategy 2023-26 sets out our aims and strategic objectives for the period. An annual
business plan supports our agreed budget and details the organisational priorities and actions we
take to meet our objectives, manage risk and seek opportunities to meet needs and demands in the
area of benefit.
Age UK Wigon Borough's key organisationol prioritiesfor 2024-25 were..
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
loca I services and plans.
During the year our Have Your Say group of customers grew to 61 membe￿, responding to
consultations and requests for feedback on services locally, regionally and nationally. We have
been using our social media to raise awareness about important topics and impacts to our
customers, such as the Winter Fuel Allowance restrictions, recognising unpaid carers during
Carers Week, and the terrible impact of loneliness and isolation. The CEO continued to be a
member of the Wigan VCFSE Accord Group and supported the development of a Local
Infrastructure Organisation for Wigan Borough. We continued to represent the voluntary sector
in an Associate Governor role at Wigan, Wrightington and Leigh NHS Foundation Trust. We are a
member of the Intervention working group: OHID and Ageing Better Project {SWAN PCNI, led by
the GMCA Ageing Hub.
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 completed a review of our contracts and achieved significant savings in our combined
insurance and central costs. We have developed our referral process for Age Co products,
whereby we received a commission for those taking LIP products or services. We frequently do
talks and collaborate with other organisations to enhance our visibility and ways individuals can
get involved. We have successfully hosted fund raising events and inform our customers about
how they can donate to the charity-
We will continue to seek opportunities to enhance and deliver new services to meet local needs
and demands, supporting our strategic aims and service gaps.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
We worked with Citizens Advice Wigan Borough in a successful bid to deliver welfare benefit
advice. The contract for our Information and Advice Service will run for an initial 3 yea rs, with the
potentia I to extend for a f urther 2 years. We have been successful in attracting add itional gra nts
to run and Set up new Bright Days activities. We would like to thank the Eric Wright Charitable
Trust, who have consistently supported our charity, along with Garfield Weston who also
provided funding for services. We were grateful to Wigan Warriors who donated £5,000 during
the year. A successful bid to NHS Charities in February 2024, enabled us to set up a new service
supporting people to re-connect with their interests and communities. We have worked closely
with Age UK to access additional funding for those in poverty including the Rothesay Foundation
funding for the More Money For You programme and Omaze income to support activities for
those suffering from social isolation.
We will aim to continually improve the quality of our services, supporting staff and volunteers
through change and transformation. We will work towards obtaining further quality standards
including Handyperson a r)d Enquiries services.
We achieved the Quality of Information and Signposting Standard for our General Enquiries
service, provided in the main by a group of dedicated volunteers. We reviewed our Handypersons
Service against the Foundations UK standards and plan to achieve this external standard during
2025-26. We completed a Quality of Advice audit of our Information and Advice service,
confirming the high standard of advice we provide to customers needing welfare benefits
support.
We will improve our approach to data collection and management to demonstrate the impact
our services make to local residents.
We signed a new Network Partner Agreement with Age UK in January 2025 alon8 Wlth an agreed
shared data set, enabling a standard collection of information to better identify the services we
deliver and impacts we achieved individually and collectively as a network of Age UK partners.
We completed an update of how we gather and record information for our I&A service on our
CRM system, allowing us to better analysis how our service is achieving and we integrated our
out of hours calls with the national charity to improve customer service. We launched a pilot
exercise to review how we end the majority of our zero-hour contracts for the Home Help
service, the pilot will report to Trustees later in 2025.
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 erformance
Age UK Wigan Borough has seen a further 8% increase in the number of people we supported during
the year, this is following a 13Yo increase in the previous year. Our customers ranged from the most
frail and vulnerable and those affected by poverty, to those who wanted to boost their health and
well-being by getting involved in activities.
During 2024-25 our support provided a lifeline and often customers told u5 our involvement made a
dramatic difference to their quality of life. with 99.3Yo telling us they are satisfied with the services
they received.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
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, nearly 50Yo of people
feel less lonely, over 60Yo of people are more positive, over 70Yo feel safer at home and over 85Yo
find it easierto manage around the house.
Our Information and Advice {I&A) have worked hard to support those in struggling with poverty and
in financial need. We saw a big impact and demand from residents negatively impacted as a result of
the government's decision to withdraw the Winter Fuel Allowance, for those not in receipt of
Pension Credit. Our Support at Home services also saw increases in demand, no doubt related to
Wigan Borough having one 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 £260,479 Igrants,legacy,donations) 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.
Trustees were delighted to retain 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.
Chargedfor services and products
Our Home Help service has continued to be in demand and we surpassed our119,5CMJI annual target,
achieving the delivery of over 20,000 hours of support. We have maintained a stable staff team of
around 35 team members seeing turnover rates reduce as we implement new approaches to update
the service. Following the approval of a 3-year growth plan the team restructured in the year and a
plan put in place to transition to fixed hour permanent contracts to our Home Help staff, creating
greater employment stability.
Our Handyperson service has also seen increased demand and we completed over 3,600 jobs lan
increase of over 33% on the previous year} for nearly 2,000 customers. We continue to see the age
of our customer base increase for this service, 19Yo of customers were aged 85 and above, with 360/0
being 75 to 85 la total of 55Yo, up 3Yo on the previous year).
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 highlight 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 UKI 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 customer5 have need of our charged services but have financial concerns, we are able to
refer them to our free to Use 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.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Information & Advice
We worked with Citizens Advice Wigan Borough to successfully complete a bid for the provision of
welfare benefits, information and debt advice tendered by Wigan Council, starting 1.4.24 for 3 years
(plus 2 additional yearsl. 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 1,600 people,
ra ising a total of £2. 18 mi Ilion additional income for local resident5. An overwhelming 99Yts of people
contacting the team said the service was excellent or very good.
The qu31ity 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 501e interests.
This free to Use 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.
Bright Doys & Steps to Succe55 Programme5
Our programme is supported by both staff and volunteers and activities range in size from 15 to So
people attending. Our most popular group is 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. Durning the year we entered into a new project, Music in Mind, with Manchester Camerata
supporting those with dementia. We continued to provide some telephone and online activities for
those residents who still find it difficult to get out.
The Bright Days Team support our Have Your Say group, which increased to 61 people who provide
their views on a range of surveys and consultation5 for local, regional and national services. We have
been asked to gather views on a number of Greater Manchester tOPlCs as well as those local to
Wigan Borough to help improve and develop service5 to meet the needs of residents.
The Steps to Success programme launched in February 2024. it's a 2-year NHS Charities funded
project that provides a tailored action plan with individuals for up to 6 weeks. We work with
Groundwork CLM to deliver the project to adults of all ages, we focus support those aged 50 plus.
Actions primarily focus on re-connecting people with their interests, group5 and communities, Wlth
the aim of building confidence, tackling isolation and loneliness and improving both physical and
mental health wellbeing.
Impact of the project has been extremely positive for those being supported and we have seen a
self-reported red uction in those using NHS services for non-clinical contacts142Y.l. Of those involved
in the project over 85% have told us being part of the project has significantly improved their
outlook and for 70Yo they have become more active. We monitor if people maintained the changes
in their behaviour and again we are seeing 78Yo {from 80% of the total cohort) report that they are
continuing with the changes we supported13 months after support finishedl-

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Structure
overnance and mana
ement
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 Commission.
Organisational strurture
Age UK Wigan Borough is an anchor charity for people over fifty across our Borough, we provide
opportunities 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 Accord Group and represents the Voluntary Sector as a Governor at Wrightington, Wigan &
Leigh Hospita l Trust.
Age UK Wigan Borough has also entered into a Greater Manchester Age UK Collective. While each
orga nisation remains locally governed, place-based, a nd independently com missioned, the Collective
of Greater Manchester Age UK partners enables us to align more closely on shared priorities,
strengthen our regional voice, and work more efficiently with system partners to improve outcomes
for older people.
At the end of March 2025 we had an average of 58 staff members. We focussed on staff
development by providing training for our staff from external organisations. Additionally, we
prioritised staff welfare and support by investing in the health benefit programme Medicash which
features an Employee Assistance Programme and extensive savings and cashback options for
medical treatments.
We saw an increase to 33 volunteers in the year supporting our services, our 8 Trustees also provide
their time freely. Some of our volunteers this year participated in fundraising and promotional
events to let residents know about our services.
Recruitment and appointment of trustees
Trustees are recruited based on a skills based process, expertise and commitment to the charity's
mission and values. A structured induction program ensures Trustees understand their legal and
operational responsibilities.
Risk management
Trustees are responsible for the overseeing of the risks faced by the Cha rity, deta iled considerations
of risk are delegated to the CEO and Senior Management. Risks are identified, assessed and controls
established throughout the year, in line with our agreed policy. A formal review of the charity's risk
management processes is undertaken on an annual basis.
Relationship 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 organisations.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Fi nancial review
In the year to 31 March 2025 the Charity reported a deficit of £38,315 from an income of £
1,036,517. The deficit on unrestricted funds is made up primarily of designated funds which Trustees
have agreed to use to support our unfunded core costs.
Policy on reserves
The organisation holds sufficient reserves to be able to manage reduced income streams, 35 well as
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 2025 {2024- £410,000).
Reserves and Finoncial Heulth
Trustees agreed to utilise proportion of reserves for a growth plan for the Home Help service, aware
that transformation can negatively impact on the service and costs. Trustees also agreed to use
reserves for Bright Days, should additional funding not be forthcoming in year. As we made a similar
small surplus in the previous year, our overall reserves have remained the same.
Plans for future
eriods
The proposed budget for next year reflects our vision for Age UK Wigan Borough and aligns with our
one-year business plan. This plan forms part of our broader three-year corporate strategy for
2023-2026, which outlines the long-term objectives of our charity- We have carefully considered the
key themes and actions required for the coming year to support the achievement of these goals, as
detailed in our priorities below.
We remain committed to building strong relationships with local decision-makers and fostering
cross-sector partnerships to create opportunities that shape services for people aged 50 and over
across Wigan Borough. At the heart of our organisation are our dedicated staff and volunteers, and
we are devoted to maintaining a positive culture of health and well-being in the workplace-an ethos
that underpins all our service delivery.
During 2024 we collaborated with the national Age UK network to implement the new Network
Agreement and Strategy, Our Shared Future. This initiative will bring fresh approaches to service
delivery, ensuring that the needs of older people remain at the core of everything we do. Age UK
Wigan Borough will strive to-
Be the first point of contact for older people.
Deliver services that are both person-centred and meet the needs of older people.
Tackle loneliness and isolation within our community-
Key prioritiesfor 2025/26..
We have identified the following priorities for the year ahead-
l. Leverage our role a5 an anchor organisation to advocate for and influence services across Wigan
Borough for people aged 50+. We aim to empower residents and groups to shape local service5
and plans.
2. Secure sustainable income streams to support our existing services in a challenging funding
environment while maintaining efficiency and value for money.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
3. Seek opportunities to expand and innovate our services to address local needs, align with our
strategic goals, and close service gaps.
4. Contijiually improve the quality of our services for people aged 50+, supporting our staff and
volunteers through periods of change and transformation.
5. Enhance our data collection and management processes to clearly demonstrate the positive
impact our services have on local residents.
6. Strengthen collaboration with other voluntary sector organisations in Wigan Borough, as well as
Age UK groups in Greater Manchester and the national charity, to better address and highlight
loca I needs.
Trustees and officers
The trustees and officer5 serving during the year and since the year end were as follows-
Trustees..
M T Hothersall FCA
R Armstrong HNC Business Studies and BSC, Chairman
R Williams BA Hons, French and Business Studies
D Alicehajic-Becic Ma5terof Pharmacy, Diploma in Geriatric
Medicine
B Ashcroft Msc Management and HNC Social care
N Turner
J Bohan (appointed 27 June 20241
J Donnellan (appointed 21 November 20241
Financial instruments
Objectives and policies
The cha rity's activities expose it to a number of financial risks including cred it risk, cash flow risk and
liquidity risk. The use of financial derivatives is governed by the charity'5 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.
Cashflow risk
The Charity relies on grants and public donations to enable it to provide funds for the projects
currently being financed. Changes to these funding streams can affect the charity's cashflow and
ability to continue to offer these services.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Credit risk
The charity's principal financial assets are bank balances and cash. trade and other receivables, a nd
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 is limited because the counterparties are banks with high
credit-ratings assigned by international credit-rating agencie5.
The charity has no significant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Liquidity risk
I n order to ma intain 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.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant information that they know of and of
which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 2 October 2025 and signed on its
behalf by-
R Armstrong HNC B
Trustee
siness S
udies and Bsc

AGE CONCERN WIGAN BOROUGH
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees Iwho 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 unless they are satlsfied 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 method5 and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent-
state whether applicable accounting standard5, 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 is inappropriate to presume
that the cha rita ble 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 a150 responsible
for safeguarding the a55et5 of the charitable company and hence for taking reasonable steps for the
prevention a nd detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information i ncluded on the charitable company's website. Legislation governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 2 October 2025 and signed on its behalf by:
R Armstrong HNC Busi
Trustee
s Studi
and Bsc
io

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Opinion
We have audited the financial statements of Age Concern Wigan Borough (the 'charity'l for the year
ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, and
Notes to the Financial Statements. including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is United Kingdom
Accounting Standards, comprising Charities SORP FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming resources and application of resouros, including its income and expenditure, for the
year then ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the a udit of the financial statements section of our report. We are independent
of the charity in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis forour opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's
ability to contlnue as a going concern for a period of at least twelve months from when the original
fina ncial statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees With respect to going concern are
described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditor's
report thereon. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.
li

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we ère required to determine whether there is a material misstatement in the
financial statement5 or a material misstatement of the other information. If, based on the work we
have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Report for the financial year for which the financial
statements are prepared is consistent with the financial statements; and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Companies Act 2006
requires us to report to you if, in ouropinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the directors were not entitled to prepare the financial statements in accordance with the Small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities (set out on page 10), the
trustees are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
In prepa ring the financia I statements, the trustees are responsible for assessing the charity's ability
to continue as a going concern, disclosing. as applioble, matters related to going concern and using
the goi ng concern basis of accounting unless the trustees either intend to liquidate the charity or to
cease operations, or have no realistic alternative but to do so.
12

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to Issue an auditorfs
report 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. Misstatement5 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 extent to which our procedures a￿ capable of deterting irregularities, including fraud
I rregularities, including fraud, are instances of non-compliance with laws a nd regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in
respect of irregularities, including fraud. The extent to which our procedure5 are capable of
detecting irregularities, including fraud is detailed below:
We considered the nature of the charity and its control environment and reviewed the
documentation of the charit¢s policies and procedures relating to fraud and compliance with laws
and regulations. We also enquired of management about their own identification and assessment of
the risks of irregularities.
We obtained an understanding of the legal and regulatory frameworks that the charity and
subsidiary operate in and identified the key laws and regulations that..
had a direct effect on the determination of material amounts and disclosure5 in the financial
statements. These included UK Companies Act. Charities Act, and
do not have a direct effect on the financial statements but compliance with which may be
fundamental to the ability to operate or to avoid a material penalty.
We ensured that the engagement team collectively had the appropriate competence, capabilities
a nd skills to identify or recognise non-compliance with applicable laws and regulations.
We discussed among the audit engagement team regarding the opportunities and incentives that
may exist within the organisation for fraud and how and where fraud might occur in the financial
statements.
In common with all audits under ISAS {UKI, we are also required to perform specific procedures to
respond to the risk of management override. In addressing the risk of fraud through management
override of controls. we tested the appropriateness of journal entries and other adjustments,.
assessed whetherthe judgements made in making accounting estitnates are indicative of a potential
bias- a nd evaluated the business rationale of any significant transactions that are unusual or outside
the normal course of business.
In addition to the above, our procedures to respond to the risks identified included the following..
agreeing financial statement disclosures to 5UPPOrting documentation-
performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud-
enquiring of management concerning actual and potential litigation and claims, and instances of
non-compliance with13ws and regulations,. and
reading minutes of meetings of those charged with governance.
13

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance
with regulation. This risk increases the more that compliance with a law or regulation is removed
from the events and transactions reflected in the financial statements. as we will be less likely to
become aware of instances of non-compliance. The risk is also greater regarding irregularities
occurring due to fraud rather than error, as fraud involves intentional concealment, forgery,
collusion, om i5sion or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Counci I's website
at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to state to them in an auditor's
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its trustees as a body, for our audit
work, for this report. or for the opinions we have formed.
Peter G Nicol BEM Bsc FCA (Senior Statutory Auditor)
For and on behalf of Horsfield & Smith, Statutory Auditor
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
2 October 2025
14

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Charitable activities
23,588
316.565
436,588
29.354
18,874
24,943
178,564
48,531
495,129
436,588
37.395
18,874
Other tradi ng activities
Investment income
8,041
Other income
Total income
824,969
211,548
1,036,517
Expenditure on:
Charita ble activities
{885,779)
1189,0531
{1,074,832)
Total expenditure
(885,779)
1189,0531
{1,074,8321
Net lexpenditurel/income
Transfers between funds
(60,810)
10,287
22,495
110,2871
138,3151
Net movement in funds
(50,523)
12,208
{38,3151
Reconciliation of funds
Total funds brought forward
965,944
9,728
975,672
Total funds carried forward
23
915,421
21,936
937,357
15

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other 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
Total income
756,023
161,743
917,766
Expenditure on:
Charitable activities
(754,418)
{122,232)
1876,6501
Total expenditure
(754,4181
1122,2321
1875,650)
Net income
1,605
29.783
39,511
{29,7831
Transfers between funds
41,116
Net movement in funds
31,388
9,728
41,116
Reconciliation of funds
Total funds brought forward
934,558
934,558
Total funds carried forward
23
965.946
9,728
975,674
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 23.
16

AGE CONCERN WIGAN BOROUGH
BALANCE SHEET
AS AT 31 MARCH 2025
(REGISTRATION NUMBER: 05004789)
2025
2024
Note
Fixed assets
Ta ngible assets
Investments
16
9,338
12,607
17
9.340
12,609
Current assets
Debtors
18
168,415
842,974
Cash at bank and in hand
199,256
846,789
19
1,011,389
1,046,045
Creditors: Amounts falling due within one year
Net current assets
20
183,3721
182.9801
928,017
963.065
Net assets
937,357
975,674
Funds of the charity:
Restricted income funds
Restricted f unds
21,936
9,728
Unrestricted income funds
Unrestricted funds
915,421
965,946
Total funds
23
937,357
975,674
For the financial year ending 31 March 2025 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 it5 accounts for the year in
question in accordance with section 476- and
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
The financial statements on pages 15 to 33 were approved by the trustees, and authorised for issue
on 2 October 2025 and signed on their behalf by:
R Armstrong HNC 8usi
Trustee
ies and BSC
17

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 it5 registered office is-.
74-80 Hallgate
Wigan
WNI IHP
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principa l accounting policies applied in the prepa ration of these financial statements are set out
below. These policies have been consistently applied to a51 the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5
10211 {issued in October 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 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 lia billties 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 fflaterial 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 statement5.
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.
18

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income and endowments
All income is recognised once the charity has 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 is 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 is deferred until the criteria for
income recognition are met.
The sales of services for the Handyperson service5, which exclude Value Added Tax are included in
Local Authority contract income and are unrestricted. This is 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 trdding income and is recognised when a job 15
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 pa id or payable by the bank.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
com mitting the charity to that expenditure, it is probable that a transfer of economic benef its 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 cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been a Ilocated 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 functiorTrs 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.
19

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 amortisation
Depreciation is provided at the following rates in order to write off the cost less estimated resid ua I
value of each asset over its estimated useful life.
Asset class
Electrical equipment
Fixtures and fittings
Motor vehicles
Computer equipment
Depreciation method and rate
20% on cost
12.5% on cost
33% on cost
20- 33% on cost
Impairrnent of fixed assets
At each reporting date assets are reviewed to determine whether there is 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 piior years. A reversal of an impairment loss 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 (FR5 102).
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid deposits.
Operating leases
The cha rity classifies the lease of equipment as operating leases- the title of the equipment rema ins
with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
20

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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.
Restrlctions arise when specified by the donor or when funds 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.
Pensions and other p05t 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 Activitie5 in the
period to which they relate.
Financial instruments
Classification
Short term financial lia bilities, 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 debtors and prepayments are initially recognised at the transaction price and
thereafter stated at amortised cost using the effective interest method, less 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.
21

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
2025
Donations
1,035
22,299
254
24,943
Legacies
Gift aid
25,978
22,299
254
23,588
24,943
48,531
Unrestricted
funds
General
Restricted
funds
Total
2024
Donations
Legacies
Gift aid
3,920
50,000
367
17,388
21,308
50,000
367
54,287
17,388
71,675
4 Income from other trading activities
Unrestricted
funds
General
Total
2025
Home Help
436,588
436.588
436,588
436,588
Unrestricted
fund5
General
Total
2024
Home Help
339,872
339,872
339,872
339,872
22

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5 Investment income
Unrestricted
funds
General
Restricted
funds
Total
2025
Interest receivable on bank deposits
29.354
8,041
37,395
29,354
8,041
37,395
Unrestricted
funds
General
Restricted
funds
Total
2024
Interest receivable on bank deposits
25,933
6,596
32,529
25,933
6,596
32,529
6 Income from charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2025
Loca l a uthority contracts
Handyperson scheme
Grants other
137,467
145,714
33,384
137,467
145,714
211,948
178,564
Total for 2025
316,565
178,564
495,129
Unrestricted
funds
General
Restricted
funds
Total
2024
Local authority contracts
Handyperson scheme
Grants other
173,288
89.050
39.500
173,288
89,050
176,442
136,942
Total for 2024
301,838
136,942
438,780
23

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Grant income is analysed as:
2025
2024
Bright days
Eric Wright
Warmer homes
Headley Trust
National Lottery Fund RC North West Region
Big Lottery
NHS Stockport
The Rothesay Foundation
Parkinsons
6,153
25,650
33,384
15,000
16,250
31,253
39,500
30,000
16,669
6,000
18,170
18,600
83,689
36,096
1,017
7.459
3.500
Garfield Weston
Manchester Camerata
211,948
176,442
7 Other income
Unrestricted
funds
General
Total
2025
Other income
18.874
18,874
Unrestrirted
funds
General
Restricted
funds
Total
2024
Other income
34.093
817
34,910
Other income items over £1,000:
2025
2024
Partner payment Age UK
Age UK Cost of living response fund
Age UK Northwest regional meetings
Bright days income
VCFSE leadership group
Items under £1,000
7,500
10,000
12,540
5,000
4.206
2,500
5,000
3,874
3,164
18,874
34,910
24

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2025
Note
Charitable activities
775,565
10,031
100,183
158.683
2.900
27,470
934,248
12.931
127,653
Allocated support costs
Governance costs
io
10
885,779
189,053
1,074,832
Unrestricted
funds
General
Restricted
funds
Total
2024
Note
Charita ble 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
9 Direct costs of charitable activities
2025
2024
Staff costs
738,198
37,955
4,935
563,660
40,067
5,652
51
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and Stationery
Sundries
6,602
20,824
40,897
38,326
22,219
534
7,609
17,093
36,402
35,443
11,119
346
Motor and travel
Computer costs
Repairs and maintenance
Advertising and promotion
Training and recruitment
Consultancy
Legal and professional fees
Un-claimable VAT
3,711
5,420
775
4.244
3,390
937
11,5731
15,469
4,180
8,477
5,375
Depreciation
934,248
744,089
25

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10 Analysis of governance and support costs
Governance costs
Allocated
SUPPOrt costs
Governance
Costs
Total
activities
Wages
Auditors remuneration
Accountancy and legal fee5
Bank charges and interest
120,093
7,560
120,093
7,560
11,288
1,643
11,288
1.643
Total for 2025
12,931
Allocated
support costs
127.653
Governance
costs
140,584
Total
activities
Wages
Accountancy and legal fees
Bank charges and interest
115.255
115,255
15,837
1,274
15,837
1,274
Total for 2024
17,111
115,255
132,366
11 Net incomingloutgoing resources
Net loutgoingl/incoming resources for the year include..
2025
2024
Audit fees
7,560
5,374
18,666
Depreciation of fixed assets
Property rental
4,181
17,111
12 Trustees remuneration 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.
26

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13 Staff costs
The aggregate payroS1 costs were as follows-
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
799,622
37,703
20.966
636.588
25,762
16,565
858.291
678,915
The average monthly number of employees during the year was as follows=
2025
No
2024
Managerial
Charitable activities
54
48
58
52
No employee received emoluments of more than £60,000 during the year.
14 Auditors, remuneration
2025
Audit of the financial statements
7,560
15 Taxation
The charity is a registered charity and is therefore exempt from taxation.
27

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16 Tangible fixed assets
Electrical
equipment
Fixtures and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At l April 2024
Add itions
8,887
16,729
218
12,750
59,468
1,887
97,834
2,105
At 31 March 2025
8,887
16,947
12,750
61,355
99,939
Depreciation
At l April 2024
Charge for the
year
7,145
15,550
12.750
49,782
85,227
123
184
5,067
5,374
At 31 March 2025
7,268
15,734
12.750
54,849
90,601
Net book value
At 31 March 2025
1,619
1,213
6,506
9,338
At 31 March 2024
1,742
1.179
9,686
12,607
17 Fixed asset investments
Shares in group undertakings and participating interests
Subsidiary
undertakings
Total
Cost
At l April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
28

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Details of undertakings
Details of the investments in which the charity holds 20% or more of the nominal value of any class
of share ca pita l are as follows-
Country of
incorporation
Proportion of voting
rights and shares held
Pri ncipal
activity
Undertaking
Holding
2025
2024
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.
18 Debtors
2025
2024
Trade debtor5
44.270
70,119
53,807
219
44,384
65,730
88,125
1,017
Due from group undertakings
Prepayment5 and accrued income
Other debtors
168,415
199,256
19 Cash and cash equivalents
2025
2024
Cash on hand
1,002
841,972
1,631
845,158
Cash at bank
842,974
846,789
29

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Othertaxation and social security
Other creditors
1,477
6,285
4,982
19,701
50,927
677
1,304
10,183
25,826
44,990
Accruals
Deferred income
83,372
82,980
Accrued and deferred income is comprised of several restricted funds that re13te to periods
beyond the financial year end. All of the accrued and deferred income has been released to
income following the financial year end.
21 Obligations under leases and hire purchase contracts
The payments for the financial year with regards to operating leases amounted to £32,243
(2024- £29,805).
22 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £20,96612024
£16,565).
Contributions totalling £4,982 {2024 £8,369) were payable to the scheme at the end of the year
and are included in creditors.
30

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
23 Funds
Balance at
l April
2024
Balance at
31 March
2025
Incoming
resources
Resources
expended
Transfers
Unrestritted funds
General
555,944
824,969
1885,7791
10,287
505,421
Designated
410,000
410,000
Total unrestricted funds
965,944
824,969
76,763
51,096
83,689
{885.7791
{117,5721
10,287
40.809
151,096}
915,421
Bright Days
Information and advice
Steps to success
9,728
171,481}
21,936
Total Restricted funds
9,728
211,548
(189,0531
{10,2871
21,936
Total funds
975,672
1,036,517
11,074,832)
937,357
Balance at
l April
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
524,558
756,023
(754,4181
29,783
555,946
Designated
410,000
410.000
Total unrestricted funds
934,558
756.023
78.304
65,269
18,170
(754,4181
(113,790)
29,783
35,486
(65,2691
965,946
Bright Days
Information and advice
Steps to success
18,442)
9,728
Total Restricted funds
161.743
(122.232)
129,7831
9,728
Total funds
934,558
917,766
(876,650}
975,674
31

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The specific purposes for which the funds are to be applied are as follows:
Restricted funds:
The Eric Wri
ht Charitable Trust
Music in Mind- Manchester Camerata
Parkinson's Ph
sical Activit Grant/Garfield
Weston
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 fijn activities and
pursuits for the over 50's.
Information and Advice- Headle
Trust
A e UK More Mone
Foryou
Rothesa
Foundation
Community and organisational development to provide practical sUPPOrt services to older people
throughout the Borough.
Ste
s to Success - NHS Charities To
ether
The Steps to Success project aims to reduce social isolation andlor 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 has 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 practic31 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
person scheme
To provide home safety checks and complete small jobs around the home that will enhance the
quality of life of older people by improving living conditions and enabling them to access other
support and services. The Handyperson service also works along with Wigan Council and Leigh
Building Services.
32

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24 Analysis of net assets between funds
Total funds at
31 March
2025
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed assets
Fixed asset investments
9,338
9,338
Current assets
579.453
183,372)
410,000
21,936
1,011,389
183,3721
Current liabilities
Total net assets
505,421
410.000
21,936
937,357
Total funds at
31 March
2024
Unrestricted funds
General
Designated
Restricted
funds
Ta ngible fixed assets
Fixed asset i nvestments
12,607
12,607
Current assets
626,317
182,980)
410,000
9,728
1.046,045
182,980}
Current liabilities
Total net assets
555.946
410,000
9,728
975,674
The Trustees have designated £410,000 {2024 - £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.
25 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 Wlth wholly owned subsidiaries within the
group.
26 Parent and ultimate parent undertaking
The ultimate controlling party is deemed to the the Trustees. There were 3512024- 35) members as
at 31 March 2025, 30 of these were constitutional members with voting rights, the remaining 5
being associated members.
33

Company registration number: 05004789
Charity registration number: 1103022
AGE CONCERN WIGAN BOROUGH
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
31 MARCH 2025
Horsfield & Smith
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX

AGE CONCERN WIGAN BOROUGH
CONTENTS
Reference and Administrative Details
Trustee5' Report
2to9
Statement of Trustees, Responsibilities
io
Independent Auditors, Report
Ilto14
Statement of Financial Activities
15to16
Balance Sheet
17
Notes to the Financial Statements
18to33

AGE CONCERN WIGAN BOROUGH
REFERENCE AND ADMINISTRATIVE DETAILS
Chief Executive Officer
Bryonie Shaw
Trustees
M T Hothersall FCA
R Armstrong HNC Business Studies and BSC, 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
J Bohan
J Donnellan
Company Secretary
Bryonie Shaw
Charity Registration 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
I Part of Farleys Solicitors)
Al Sovereign Busines5 Park
Kings Croft Court
Wigan
Lancashire
WNI 3AP
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 and auditors, report of the charitable company for the year
ended 31 March 2025.
Aims and ob"ectives
The principal activity of Age UK Wigan Borough is to encourage, promote and organise direct
servlces appropriate to the needs of individual older people, or groups of older people in and around
the Borough of Wigan.
Our 3-year Strategy 2023-26 sets out our aims and strategic objectives for the period. An annual
business plan supports our agreed budget and details the organisational priorities and actions we
take to meet our objectives, manage risk and seek opportunities to meet needs and demands in the
area of benefit.
Age UK Wigon Borough's key organisationol prioritiesfor 2024-25 were..
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
loca I services and plans.
During the year our Have Your Say group of customers grew to 61 membe￿, responding to
consultations and requests for feedback on services locally, regionally and nationally. We have
been using our social media to raise awareness about important topics and impacts to our
customers, such as the Winter Fuel Allowance restrictions, recognising unpaid carers during
Carers Week, and the terrible impact of loneliness and isolation. The CEO continued to be a
member of the Wigan VCFSE Accord Group and supported the development of a Local
Infrastructure Organisation for Wigan Borough. We continued to represent the voluntary sector
in an Associate Governor role at Wigan, Wrightington and Leigh NHS Foundation Trust. We are a
member of the Intervention working group: OHID and Ageing Better Project {SWAN PCNI, led by
the GMCA Ageing Hub.
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 completed a review of our contracts and achieved significant savings in our combined
insurance and central costs. We have developed our referral process for Age Co products,
whereby we received a commission for those taking LIP products or services. We frequently do
talks and collaborate with other organisations to enhance our visibility and ways individuals can
get involved. We have successfully hosted fund raising events and inform our customers about
how they can donate to the charity-
We will continue to seek opportunities to enhance and deliver new services to meet local needs
and demands, supporting our strategic aims and service gaps.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
We worked with Citizens Advice Wigan Borough in a successful bid to deliver welfare benefit
advice. The contract for our Information and Advice Service will run for an initial 3 yea rs, with the
potentia I to extend for a f urther 2 years. We have been successful in attracting add itional gra nts
to run and Set up new Bright Days activities. We would like to thank the Eric Wright Charitable
Trust, who have consistently supported our charity, along with Garfield Weston who also
provided funding for services. We were grateful to Wigan Warriors who donated £5,000 during
the year. A successful bid to NHS Charities in February 2024, enabled us to set up a new service
supporting people to re-connect with their interests and communities. We have worked closely
with Age UK to access additional funding for those in poverty including the Rothesay Foundation
funding for the More Money For You programme and Omaze income to support activities for
those suffering from social isolation.
We will aim to continually improve the quality of our services, supporting staff and volunteers
through change and transformation. We will work towards obtaining further quality standards
including Handyperson a r)d Enquiries services.
We achieved the Quality of Information and Signposting Standard for our General Enquiries
service, provided in the main by a group of dedicated volunteers. We reviewed our Handypersons
Service against the Foundations UK standards and plan to achieve this external standard during
2025-26. We completed a Quality of Advice audit of our Information and Advice service,
confirming the high standard of advice we provide to customers needing welfare benefits
support.
We will improve our approach to data collection and management to demonstrate the impact
our services make to local residents.
We signed a new Network Partner Agreement with Age UK in January 2025 alon8 Wlth an agreed
shared data set, enabling a standard collection of information to better identify the services we
deliver and impacts we achieved individually and collectively as a network of Age UK partners.
We completed an update of how we gather and record information for our I&A service on our
CRM system, allowing us to better analysis how our service is achieving and we integrated our
out of hours calls with the national charity to improve customer service. We launched a pilot
exercise to review how we end the majority of our zero-hour contracts for the Home Help
service, the pilot will report to Trustees later in 2025.
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 erformance
Age UK Wigan Borough has seen a further 8% increase in the number of people we supported during
the year, this is following a 13Yo increase in the previous year. Our customers ranged from the most
frail and vulnerable and those affected by poverty, to those who wanted to boost their health and
well-being by getting involved in activities.
During 2024-25 our support provided a lifeline and often customers told u5 our involvement made a
dramatic difference to their quality of life. with 99.3Yo telling us they are satisfied with the services
they received.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
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, nearly 50Yo of people
feel less lonely, over 60Yo of people are more positive, over 70Yo feel safer at home and over 85Yo
find it easierto manage around the house.
Our Information and Advice {I&A) have worked hard to support those in struggling with poverty and
in financial need. We saw a big impact and demand from residents negatively impacted as a result of
the government's decision to withdraw the Winter Fuel Allowance, for those not in receipt of
Pension Credit. Our Support at Home services also saw increases in demand, no doubt related to
Wigan Borough having one 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 £260,479 Igrants,legacy,donations) 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.
Trustees were delighted to retain 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.
Chargedfor services and products
Our Home Help service has continued to be in demand and we surpassed our119,5CMJI annual target,
achieving the delivery of over 20,000 hours of support. We have maintained a stable staff team of
around 35 team members seeing turnover rates reduce as we implement new approaches to update
the service. Following the approval of a 3-year growth plan the team restructured in the year and a
plan put in place to transition to fixed hour permanent contracts to our Home Help staff, creating
greater employment stability.
Our Handyperson service has also seen increased demand and we completed over 3,600 jobs lan
increase of over 33% on the previous year} for nearly 2,000 customers. We continue to see the age
of our customer base increase for this service, 19Yo of customers were aged 85 and above, with 360/0
being 75 to 85 la total of 55Yo, up 3Yo on the previous year).
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 highlight 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 UKI 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 customer5 have need of our charged services but have financial concerns, we are able to
refer them to our free to Use 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.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Information & Advice
We worked with Citizens Advice Wigan Borough to successfully complete a bid for the provision of
welfare benefits, information and debt advice tendered by Wigan Council, starting 1.4.24 for 3 years
(plus 2 additional yearsl. 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 1,600 people,
ra ising a total of £2. 18 mi Ilion additional income for local resident5. An overwhelming 99Yts of people
contacting the team said the service was excellent or very good.
The qu31ity 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 501e interests.
This free to Use 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.
Bright Doys & Steps to Succe55 Programme5
Our programme is supported by both staff and volunteers and activities range in size from 15 to So
people attending. Our most popular group is 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. Durning the year we entered into a new project, Music in Mind, with Manchester Camerata
supporting those with dementia. We continued to provide some telephone and online activities for
those residents who still find it difficult to get out.
The Bright Days Team support our Have Your Say group, which increased to 61 people who provide
their views on a range of surveys and consultation5 for local, regional and national services. We have
been asked to gather views on a number of Greater Manchester tOPlCs as well as those local to
Wigan Borough to help improve and develop service5 to meet the needs of residents.
The Steps to Success programme launched in February 2024. it's a 2-year NHS Charities funded
project that provides a tailored action plan with individuals for up to 6 weeks. We work with
Groundwork CLM to deliver the project to adults of all ages, we focus support those aged 50 plus.
Actions primarily focus on re-connecting people with their interests, group5 and communities, Wlth
the aim of building confidence, tackling isolation and loneliness and improving both physical and
mental health wellbeing.
Impact of the project has been extremely positive for those being supported and we have seen a
self-reported red uction in those using NHS services for non-clinical contacts142Y.l. Of those involved
in the project over 85% have told us being part of the project has significantly improved their
outlook and for 70Yo they have become more active. We monitor if people maintained the changes
in their behaviour and again we are seeing 78Yo {from 80% of the total cohort) report that they are
continuing with the changes we supported13 months after support finishedl-

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Structure
overnance and mana
ement
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 Commission.
Organisational strurture
Age UK Wigan Borough is an anchor charity for people over fifty across our Borough, we provide
opportunities 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 Accord Group and represents the Voluntary Sector as a Governor at Wrightington, Wigan &
Leigh Hospita l Trust.
Age UK Wigan Borough has also entered into a Greater Manchester Age UK Collective. While each
orga nisation remains locally governed, place-based, a nd independently com missioned, the Collective
of Greater Manchester Age UK partners enables us to align more closely on shared priorities,
strengthen our regional voice, and work more efficiently with system partners to improve outcomes
for older people.
At the end of March 2025 we had an average of 58 staff members. We focussed on staff
development by providing training for our staff from external organisations. Additionally, we
prioritised staff welfare and support by investing in the health benefit programme Medicash which
features an Employee Assistance Programme and extensive savings and cashback options for
medical treatments.
We saw an increase to 33 volunteers in the year supporting our services, our 8 Trustees also provide
their time freely. Some of our volunteers this year participated in fundraising and promotional
events to let residents know about our services.
Recruitment and appointment of trustees
Trustees are recruited based on a skills based process, expertise and commitment to the charity's
mission and values. A structured induction program ensures Trustees understand their legal and
operational responsibilities.
Risk management
Trustees are responsible for the overseeing of the risks faced by the Cha rity, deta iled considerations
of risk are delegated to the CEO and Senior Management. Risks are identified, assessed and controls
established throughout the year, in line with our agreed policy. A formal review of the charity's risk
management processes is undertaken on an annual basis.
Relationship 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 organisations.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Fi nancial review
In the year to 31 March 2025 the Charity reported a deficit of £38,315 from an income of £
1,036,517. The deficit on unrestricted funds is made up primarily of designated funds which Trustees
have agreed to use to support our unfunded core costs.
Policy on reserves
The organisation holds sufficient reserves to be able to manage reduced income streams, 35 well as
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 2025 {2024- £410,000).
Reserves and Finoncial Heulth
Trustees agreed to utilise proportion of reserves for a growth plan for the Home Help service, aware
that transformation can negatively impact on the service and costs. Trustees also agreed to use
reserves for Bright Days, should additional funding not be forthcoming in year. As we made a similar
small surplus in the previous year, our overall reserves have remained the same.
Plans for future
eriods
The proposed budget for next year reflects our vision for Age UK Wigan Borough and aligns with our
one-year business plan. This plan forms part of our broader three-year corporate strategy for
2023-2026, which outlines the long-term objectives of our charity- We have carefully considered the
key themes and actions required for the coming year to support the achievement of these goals, as
detailed in our priorities below.
We remain committed to building strong relationships with local decision-makers and fostering
cross-sector partnerships to create opportunities that shape services for people aged 50 and over
across Wigan Borough. At the heart of our organisation are our dedicated staff and volunteers, and
we are devoted to maintaining a positive culture of health and well-being in the workplace-an ethos
that underpins all our service delivery.
During 2024 we collaborated with the national Age UK network to implement the new Network
Agreement and Strategy, Our Shared Future. This initiative will bring fresh approaches to service
delivery, ensuring that the needs of older people remain at the core of everything we do. Age UK
Wigan Borough will strive to-
Be the first point of contact for older people.
Deliver services that are both person-centred and meet the needs of older people.
Tackle loneliness and isolation within our community-
Key prioritiesfor 2025/26..
We have identified the following priorities for the year ahead-
l. Leverage our role a5 an anchor organisation to advocate for and influence services across Wigan
Borough for people aged 50+. We aim to empower residents and groups to shape local service5
and plans.
2. Secure sustainable income streams to support our existing services in a challenging funding
environment while maintaining efficiency and value for money.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
3. Seek opportunities to expand and innovate our services to address local needs, align with our
strategic goals, and close service gaps.
4. Contijiually improve the quality of our services for people aged 50+, supporting our staff and
volunteers through periods of change and transformation.
5. Enhance our data collection and management processes to clearly demonstrate the positive
impact our services have on local residents.
6. Strengthen collaboration with other voluntary sector organisations in Wigan Borough, as well as
Age UK groups in Greater Manchester and the national charity, to better address and highlight
loca I needs.
Trustees and officers
The trustees and officer5 serving during the year and since the year end were as follows-
Trustees..
M T Hothersall FCA
R Armstrong HNC Business Studies and BSC, Chairman
R Williams BA Hons, French and Business Studies
D Alicehajic-Becic Ma5terof Pharmacy, Diploma in Geriatric
Medicine
B Ashcroft Msc Management and HNC Social care
N Turner
J Bohan (appointed 27 June 20241
J Donnellan (appointed 21 November 20241
Financial instruments
Objectives and policies
The cha rity's activities expose it to a number of financial risks including cred it risk, cash flow risk and
liquidity risk. The use of financial derivatives is governed by the charity'5 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.
Cashflow risk
The Charity relies on grants and public donations to enable it to provide funds for the projects
currently being financed. Changes to these funding streams can affect the charity's cashflow and
ability to continue to offer these services.

AGE CONCERN WIGAN BOROUGH
TRUSTEES, REPORT
Credit risk
The charity's principal financial assets are bank balances and cash. trade and other receivables, a nd
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 is limited because the counterparties are banks with high
credit-ratings assigned by international credit-rating agencie5.
The charity has no significant concentration of credit risk, with exposure spread over a large number
of counterparties and customers.
Liquidity risk
I n order to ma intain 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.
Disclosure of information to auditor
Each trustee has taken steps that they ought to have taken as a trustee in order to make themselves
aware of any relevant audit information and to establish that the charity's auditor is aware of that
information. The trustees confirm that there is no relevant information that they know of and of
which they know the auditor is unaware.
The annual report was approved by the trustees of the charity on 2 October 2025 and signed on its
behalf by-
R Armstrong HNC B
Trustee
siness S
udies and Bsc

AGE CONCERN WIGAN BOROUGH
STATEMENT OF TRUSTEES, RESPONSIBILITIES
The trustees Iwho 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 unless they are satlsfied 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 method5 and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent-
state whether applicable accounting standard5, 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 is inappropriate to presume
that the cha rita ble 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 a150 responsible
for safeguarding the a55et5 of the charitable company and hence for taking reasonable steps for the
prevention a nd detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial
information i ncluded on the charitable company's website. Legislation governing the preparation
and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 2 October 2025 and signed on its behalf by:
R Armstrong HNC Busi
Trustee
s Studi
and Bsc
io

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Opinion
We have audited the financial statements of Age Concern Wigan Borough (the 'charity'l for the year
ended 31 March 2025, which comprise the Statement of Financial Activities, Balance Sheet, and
Notes to the Financial Statements. including a summary of significant accounting policies. The
financial reporting framework that has been applied in their preparation is United Kingdom
Accounting Standards, comprising Charities SORP FRS 102 'The Financial Reporting Standard
applicable in the UK and Republic of Ireland, and applicable law (United Kingdom Generally Accepted
Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming resources and application of resouros, including its income and expenditure, for the
year then ended..
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting
Practice- and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK} IISAS IUKII and
applicable law. Our responsibilities under those standards are further described in the auditor
responsibilities for the a udit of the financial statements section of our report. We are independent
of the charity in accordance with the ethical requirements that are relevant to our audit of the
financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other
ethical responsibilities in accordance with these requirements. We believe that the audit evidence
we have obtained is sufficient and appropriate to provide a basis forour opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to
events or conditions that, individually or collectively, may cast significant doubt on the charity's
ability to contlnue as a going concern for a period of at least twelve months from when the original
fina ncial statements were authorised for issue.
Our responsibilities and the responsibilities of the trustees With respect to going concern are
described in the relevant sections of this report.
Other information
The trustees are responsible for the other information. The other information comprises the
information included in the annual report, other than the financial statements and our auditor's
report thereon. Our opinion on the financial statements does not cover the other information and,
except to the extent otherwise explicitly stated in our report, we do not express any form of
assurance conclusion thereon.
li

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORTTO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
In connection with our audit of the financial statements, our responsibility is to read the other
information and, in doing so, consider whether the other information is materially inconsistent with
the financial statements or our knowledge obtained in the audit or otherwise appears to be
materially misstated. If we identify such material inconsistencies or apparent material
misstatements, we ère required to determine whether there is a material misstatement in the
financial statement5 or a material misstatement of the other information. If, based on the work we
have performed, we conclude that there is a material misstatement of this other information, we are
required to report that fact.
We have nothing to report in this regard.
Opinion on other matter prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
the information given in the Trustees, Report for the financial year for which the financial
statements are prepared is consistent with the financial statements; and
the Trustees, Report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of our knowledge and understanding of the charity and its environment obtained in the
course of the audit, we have not identified material misstatements in the Trustees, Report.
We have nothing to report in respect of the following matters where the Companies Act 2006
requires us to report to you if, in ouropinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us- or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of trustees remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the directors were not entitled to prepare the financial statements in accordance with the Small
companies regime and take advantage of the small companies, exemptions in preparing the
directors, report and from the requirement to prepare a strategic report.
Responsibilities of trustees
As explained more fully in the Statement of Trustees, Responsibilities (set out on page 10), the
trustees are responsible for the preparation of the financial statements and for being satisfied that
they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether
due to fraud or error.
In prepa ring the financia I statements, the trustees are responsible for assessing the charity's ability
to continue as a going concern, disclosing. as applioble, matters related to going concern and using
the goi ng concern basis of accounting unless the trustees either intend to liquidate the charity or to
cease operations, or have no realistic alternative but to do so.
12

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Auditor responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a
whole are free from material misstatement, whether due to fraud or error, and to Issue an auditorfs
report 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. Misstatement5 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 extent to which our procedures a￿ capable of deterting irregularities, including fraud
I rregularities, including fraud, are instances of non-compliance with laws a nd regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in
respect of irregularities, including fraud. The extent to which our procedure5 are capable of
detecting irregularities, including fraud is detailed below:
We considered the nature of the charity and its control environment and reviewed the
documentation of the charit¢s policies and procedures relating to fraud and compliance with laws
and regulations. We also enquired of management about their own identification and assessment of
the risks of irregularities.
We obtained an understanding of the legal and regulatory frameworks that the charity and
subsidiary operate in and identified the key laws and regulations that..
had a direct effect on the determination of material amounts and disclosure5 in the financial
statements. These included UK Companies Act. Charities Act, and
do not have a direct effect on the financial statements but compliance with which may be
fundamental to the ability to operate or to avoid a material penalty.
We ensured that the engagement team collectively had the appropriate competence, capabilities
a nd skills to identify or recognise non-compliance with applicable laws and regulations.
We discussed among the audit engagement team regarding the opportunities and incentives that
may exist within the organisation for fraud and how and where fraud might occur in the financial
statements.
In common with all audits under ISAS {UKI, we are also required to perform specific procedures to
respond to the risk of management override. In addressing the risk of fraud through management
override of controls. we tested the appropriateness of journal entries and other adjustments,.
assessed whetherthe judgements made in making accounting estitnates are indicative of a potential
bias- a nd evaluated the business rationale of any significant transactions that are unusual or outside
the normal course of business.
In addition to the above, our procedures to respond to the risks identified included the following..
agreeing financial statement disclosures to 5UPPOrting documentation-
performing analytical procedures to identify any unusual or unexpected relationships that may
indicate risks of material misstatement due to fraud-
enquiring of management concerning actual and potential litigation and claims, and instances of
non-compliance with13ws and regulations,. and
reading minutes of meetings of those charged with governance.
13

AGE CONCERN WIGAN BOROUGH
INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF AGE CONCERN
WIGAN BOROUGH
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities,
including those leading to a material misstatement in the financial statements or non-compliance
with regulation. This risk increases the more that compliance with a law or regulation is removed
from the events and transactions reflected in the financial statements. as we will be less likely to
become aware of instances of non-compliance. The risk is also greater regarding irregularities
occurring due to fraud rather than error, as fraud involves intentional concealment, forgery,
collusion, om i5sion or misrepresentation.
A further description of our responsibilities is available on the Financial Reporting Counci I's website
at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's trustees, as a body, in accordance with
Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we
might state to the charity's trustees those matters we are required to state to them in an auditor's
report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and its trustees as a body, for our audit
work, for this report. or for the opinions we have formed.
Peter G Nicol BEM Bsc FCA (Senior Statutory Auditor)
For and on behalf of Horsfield & Smith, Statutory Auditor
Tower House
269 Walmersley Road
Bury
Lancashire
BL9 6NX
2 October 2025
14

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Donations and legacies
Charitable activities
23,588
316.565
436,588
29.354
18,874
24,943
178,564
48,531
495,129
436,588
37.395
18,874
Other tradi ng activities
Investment income
8,041
Other income
Total income
824,969
211,548
1,036,517
Expenditure on:
Charita ble activities
{885,779)
1189,0531
{1,074,832)
Total expenditure
(885,779)
1189,0531
{1,074,8321
Net lexpenditurel/income
Transfers between funds
(60,810)
10,287
22,495
110,2871
138,3151
Net movement in funds
(50,523)
12,208
{38,3151
Reconciliation of funds
Total funds brought forward
965,944
9,728
975,672
Total funds carried forward
23
915,421
21,936
937,357
15

AGE CONCERN WIGAN BOROUGH
STATEMENT OF FINANCIAL AcfiviTIES
YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT
AND STATEMENT OF TOTAL RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investment income
Other 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
Total income
756,023
161,743
917,766
Expenditure on:
Charitable activities
(754,418)
{122,232)
1876,6501
Total expenditure
(754,4181
1122,2321
1875,650)
Net income
1,605
29.783
39,511
{29,7831
Transfers between funds
41,116
Net movement in funds
31,388
9,728
41,116
Reconciliation of funds
Total funds brought forward
934,558
934,558
Total funds carried forward
23
965.946
9,728
975,674
All of the charity's activities derive from continuing operations during the above two periods.
The funds breakdown for 2024 is shown in note 23.
16

AGE CONCERN WIGAN BOROUGH
BALANCE SHEET
AS AT 31 MARCH 2025
(REGISTRATION NUMBER: 05004789)
2025
2024
Note
Fixed assets
Ta ngible assets
Investments
16
9,338
12,607
17
9.340
12,609
Current assets
Debtors
18
168,415
842,974
Cash at bank and in hand
199,256
846,789
19
1,011,389
1,046,045
Creditors: Amounts falling due within one year
Net current assets
20
183,3721
182.9801
928,017
963.065
Net assets
937,357
975,674
Funds of the charity:
Restricted income funds
Restricted f unds
21,936
9,728
Unrestricted income funds
Unrestricted funds
915,421
965,946
Total funds
23
937,357
975,674
For the financial year ending 31 March 2025 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 it5 accounts for the year in
question in accordance with section 476- and
The directors acknowledge their responsibilities for complying with the requirements of the Act
with respect to accounting records and the preparation of accounts.
The financial statements on pages 15 to 33 were approved by the trustees, and authorised for issue
on 2 October 2025 and signed on their behalf by:
R Armstrong HNC 8usi
Trustee
ies and BSC
17

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 it5 registered office is-.
74-80 Hallgate
Wigan
WNI IHP
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principa l accounting policies applied in the prepa ration of these financial statements are set out
below. These policies have been consistently applied to a51 the years presented, unless otherwise
stated.
Statement of compliance
The financial statements have been prepared in accordance with Accounting and Reporting by
Charities.. Statement of Recommended Practice (applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFR5
10211 {issued in October 20191 (Charities SORP IFRS 10211, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 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 lia billties 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 fflaterial 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 statement5.
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.
18

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Income and endowments
All income is recognised once the charity has 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 is 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 is deferred until the criteria for
income recognition are met.
The sales of services for the Handyperson service5, which exclude Value Added Tax are included in
Local Authority contract income and are unrestricted. This is 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 trdding income and is recognised when a job 15
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 pa id or payable by the bank.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
com mitting the charity to that expenditure, it is probable that a transfer of economic benef its 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 cost
related to the category. Where costs cannot be directly attributed to particular headings they have
been a Ilocated 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 functiorTrs 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.
19

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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 amortisation
Depreciation is provided at the following rates in order to write off the cost less estimated resid ua I
value of each asset over its estimated useful life.
Asset class
Electrical equipment
Fixtures and fittings
Motor vehicles
Computer equipment
Depreciation method and rate
20% on cost
12.5% on cost
33% on cost
20- 33% on cost
Impairrnent of fixed assets
At each reporting date assets are reviewed to determine whether there is 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 piior years. A reversal of an impairment loss 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 (FR5 102).
Cash and cash equivalents
Cash at bank and in hand includes cash and short term highly liquid deposits.
Operating leases
The cha rity classifies the lease of equipment as operating leases- the title of the equipment rema ins
with the lessor. Rental charges are charged on a straight line basis over the term of the lease.
20

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
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.
Restrlctions arise when specified by the donor or when funds 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.
Pensions and other p05t 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 Activitie5 in the
period to which they relate.
Financial instruments
Classification
Short term financial lia bilities, 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 debtors and prepayments are initially recognised at the transaction price and
thereafter stated at amortised cost using the effective interest method, less 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.
21

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3 Income from donations and legacies
Unrestricted
funds
General
Restricted
funds
Total
2025
Donations
1,035
22,299
254
24,943
Legacies
Gift aid
25,978
22,299
254
23,588
24,943
48,531
Unrestricted
funds
General
Restricted
funds
Total
2024
Donations
Legacies
Gift aid
3,920
50,000
367
17,388
21,308
50,000
367
54,287
17,388
71,675
4 Income from other trading activities
Unrestricted
funds
General
Total
2025
Home Help
436,588
436.588
436,588
436,588
Unrestricted
fund5
General
Total
2024
Home Help
339,872
339,872
339,872
339,872
22

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
5 Investment income
Unrestricted
funds
General
Restricted
funds
Total
2025
Interest receivable on bank deposits
29.354
8,041
37,395
29,354
8,041
37,395
Unrestricted
funds
General
Restricted
funds
Total
2024
Interest receivable on bank deposits
25,933
6,596
32,529
25,933
6,596
32,529
6 Income from charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2025
Loca l a uthority contracts
Handyperson scheme
Grants other
137,467
145,714
33,384
137,467
145,714
211,948
178,564
Total for 2025
316,565
178,564
495,129
Unrestricted
funds
General
Restricted
funds
Total
2024
Local authority contracts
Handyperson scheme
Grants other
173,288
89.050
39.500
173,288
89,050
176,442
136,942
Total for 2024
301,838
136,942
438,780
23

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Grant income is analysed as:
2025
2024
Bright days
Eric Wright
Warmer homes
Headley Trust
National Lottery Fund RC North West Region
Big Lottery
NHS Stockport
The Rothesay Foundation
Parkinsons
6,153
25,650
33,384
15,000
16,250
31,253
39,500
30,000
16,669
6,000
18,170
18,600
83,689
36,096
1,017
7.459
3.500
Garfield Weston
Manchester Camerata
211,948
176,442
7 Other income
Unrestricted
funds
General
Total
2025
Other income
18.874
18,874
Unrestrirted
funds
General
Restricted
funds
Total
2024
Other income
34.093
817
34,910
Other income items over £1,000:
2025
2024
Partner payment Age UK
Age UK Cost of living response fund
Age UK Northwest regional meetings
Bright days income
VCFSE leadership group
Items under £1,000
7,500
10,000
12,540
5,000
4.206
2,500
5,000
3,874
3,164
18,874
34,910
24

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
8 Expenditure on charitable activities
Unrestricted
funds
General
Restricted
funds
Total
2025
Note
Charitable activities
775,565
10,031
100,183
158.683
2.900
27,470
934,248
12.931
127,653
Allocated support costs
Governance costs
io
10
885,779
189,053
1,074,832
Unrestricted
funds
General
Restricted
funds
Total
2024
Note
Charita ble 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
9 Direct costs of charitable activities
2025
2024
Staff costs
738,198
37,955
4,935
563,660
40,067
5,652
51
Rent, rates and water
Insurance
Light and heat
Telephone
Postage and Stationery
Sundries
6,602
20,824
40,897
38,326
22,219
534
7,609
17,093
36,402
35,443
11,119
346
Motor and travel
Computer costs
Repairs and maintenance
Advertising and promotion
Training and recruitment
Consultancy
Legal and professional fees
Un-claimable VAT
3,711
5,420
775
4.244
3,390
937
11,5731
15,469
4,180
8,477
5,375
Depreciation
934,248
744,089
25

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
10 Analysis of governance and support costs
Governance costs
Allocated
SUPPOrt costs
Governance
Costs
Total
activities
Wages
Auditors remuneration
Accountancy and legal fee5
Bank charges and interest
120,093
7,560
120,093
7,560
11,288
1,643
11,288
1.643
Total for 2025
12,931
Allocated
support costs
127.653
Governance
costs
140,584
Total
activities
Wages
Accountancy and legal fees
Bank charges and interest
115.255
115,255
15,837
1,274
15,837
1,274
Total for 2024
17,111
115,255
132,366
11 Net incomingloutgoing resources
Net loutgoingl/incoming resources for the year include..
2025
2024
Audit fees
7,560
5,374
18,666
Depreciation of fixed assets
Property rental
4,181
17,111
12 Trustees remuneration 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.
26

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13 Staff costs
The aggregate payroS1 costs were as follows-
2025
2024
Staff costs during the year were:
Wages and salaries
Social security costs
Pension costs
799,622
37,703
20.966
636.588
25,762
16,565
858.291
678,915
The average monthly number of employees during the year was as follows=
2025
No
2024
Managerial
Charitable activities
54
48
58
52
No employee received emoluments of more than £60,000 during the year.
14 Auditors, remuneration
2025
Audit of the financial statements
7,560
15 Taxation
The charity is a registered charity and is therefore exempt from taxation.
27

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
16 Tangible fixed assets
Electrical
equipment
Fixtures and
fittings
Motor
vehicles
Computer
equipment
Total
Cost
At l April 2024
Add itions
8,887
16,729
218
12,750
59,468
1,887
97,834
2,105
At 31 March 2025
8,887
16,947
12,750
61,355
99,939
Depreciation
At l April 2024
Charge for the
year
7,145
15,550
12.750
49,782
85,227
123
184
5,067
5,374
At 31 March 2025
7,268
15,734
12.750
54,849
90,601
Net book value
At 31 March 2025
1,619
1,213
6,506
9,338
At 31 March 2024
1,742
1.179
9,686
12,607
17 Fixed asset investments
Shares in group undertakings and participating interests
Subsidiary
undertakings
Total
Cost
At l April 2024
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
28

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Details of undertakings
Details of the investments in which the charity holds 20% or more of the nominal value of any class
of share ca pita l are as follows-
Country of
incorporation
Proportion of voting
rights and shares held
Pri ncipal
activity
Undertaking
Holding
2025
2024
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.
18 Debtors
2025
2024
Trade debtor5
44.270
70,119
53,807
219
44,384
65,730
88,125
1,017
Due from group undertakings
Prepayment5 and accrued income
Other debtors
168,415
199,256
19 Cash and cash equivalents
2025
2024
Cash on hand
1,002
841,972
1,631
845,158
Cash at bank
842,974
846,789
29

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
20 Creditors: amounts falling due within one year
2025
2024
Trade creditors
Othertaxation and social security
Other creditors
1,477
6,285
4,982
19,701
50,927
677
1,304
10,183
25,826
44,990
Accruals
Deferred income
83,372
82,980
Accrued and deferred income is comprised of several restricted funds that re13te to periods
beyond the financial year end. All of the accrued and deferred income has been released to
income following the financial year end.
21 Obligations under leases and hire purchase contracts
The payments for the financial year with regards to operating leases amounted to £32,243
(2024- £29,805).
22 Pension and other schemes
Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The pension cost charge for the year
represents contributions payable by the charity to the scheme and amounted to £20,96612024
£16,565).
Contributions totalling £4,982 {2024 £8,369) were payable to the scheme at the end of the year
and are included in creditors.
30

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
23 Funds
Balance at
l April
2024
Balance at
31 March
2025
Incoming
resources
Resources
expended
Transfers
Unrestritted funds
General
555,944
824,969
1885,7791
10,287
505,421
Designated
410,000
410,000
Total unrestricted funds
965,944
824,969
76,763
51,096
83,689
{885.7791
{117,5721
10,287
40.809
151,096}
915,421
Bright Days
Information and advice
Steps to success
9,728
171,481}
21,936
Total Restricted funds
9,728
211,548
(189,0531
{10,2871
21,936
Total funds
975,672
1,036,517
11,074,832)
937,357
Balance at
l April
2023
Balance at
31 March
2024
Incoming
resources
Resources
expended
Transfers
Unrestricted funds
General
524,558
756,023
(754,4181
29,783
555,946
Designated
410,000
410.000
Total unrestricted funds
934,558
756.023
78.304
65,269
18,170
(754,4181
(113,790)
29,783
35,486
(65,2691
965,946
Bright Days
Information and advice
Steps to success
18,442)
9,728
Total Restricted funds
161.743
(122.232)
129,7831
9,728
Total funds
934,558
917,766
(876,650}
975,674
31

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
The specific purposes for which the funds are to be applied are as follows:
Restricted funds:
The Eric Wri
ht Charitable Trust
Music in Mind- Manchester Camerata
Parkinson's Ph
sical Activit Grant/Garfield
Weston
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 fijn activities and
pursuits for the over 50's.
Information and Advice- Headle
Trust
A e UK More Mone
Foryou
Rothesa
Foundation
Community and organisational development to provide practical sUPPOrt services to older people
throughout the Borough.
Ste
s to Success - NHS Charities To
ether
The Steps to Success project aims to reduce social isolation andlor 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 has 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 practic31 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
person scheme
To provide home safety checks and complete small jobs around the home that will enhance the
quality of life of older people by improving living conditions and enabling them to access other
support and services. The Handyperson service also works along with Wigan Council and Leigh
Building Services.
32

AGE CONCERN WIGAN BOROUGH
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
24 Analysis of net assets between funds
Total funds at
31 March
2025
Unrestricted funds
General
Designated
Restricted
funds
Tangible fixed assets
Fixed asset investments
9,338
9,338
Current assets
579.453
183,372)
410,000
21,936
1,011,389
183,3721
Current liabilities
Total net assets
505,421
410.000
21,936
937,357
Total funds at
31 March
2024
Unrestricted funds
General
Designated
Restricted
funds
Ta ngible fixed assets
Fixed asset i nvestments
12,607
12,607
Current assets
626,317
182,980)
410,000
9,728
1.046,045
182,980}
Current liabilities
Total net assets
555.946
410,000
9,728
975,674
The Trustees have designated £410,000 {2024 - £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.
25 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 Wlth wholly owned subsidiaries within the
group.
26 Parent and ultimate parent undertaking
The ultimate controlling party is deemed to the the Trustees. There were 3512024- 35) members as
at 31 March 2025, 30 of these were constitutional members with voting rights, the remaining 5
being associated members.
33