Draft Financial Statements at 09 December 2024 at 10:47:31
Charity registration number 1106001
Company registration number 02539153 (England and Wales)
HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Draft Financial Statement$ at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION LEGAL AND ADMINISTRATIVE INFORMATION Trustees Dr J Hill. Chairman MrMFry Mrs P Meredith Mr H P8lel Ms L Cogley Mr J R Powell Dr E Howarth Ms A Houghton {Appolnied 23 October 2023) (Appolnled 15 December 2023> Non-votlng member Cllr E Jones Chlef offlceT Mrs S Yeoman MBE Charlty number 1106001 Company number 02539153 Reglstarèd offlc8 Sl Marie's Lugsdale Road Widnes Cheshire WA8 6DB Audltor JS. Audit Limited James House Stonecross Buslness Park Yew Tree Way Warringlon Cheshlre WA3 3JD Bankèrs Unity Trust Bank Nine Brindley Place Birmingham B12HB Solicltors rkIe Hall Cross Carlton Chambers 25 Hardshaw Street St Helens Merseyside WA10 1RP HR Advisors Ariadne Associates The M82zanine 10 Linnet Lane Liverpool Merseyside L17 3BG
Draft Flnancial Statements at 09 0È¢ember 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION CONTENTS Pagè Trusteas report Statement of Trustees responsibilit¢es Independent auditorfs report 8-10 Statement of financlal aellvllles Balance sheet 13 statement of cash flows 14 Notes lo the financial stalemènls 15-32
Draft Financlal Siatements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees presenl their annual report and financial slalements for Ihe yèar ènded 31 March 2024. The financial stalements have been preparèd In accordance with the accounting policies set out in nole 1 to th& financlal statements and comply with the charity's Memorandum and Articl&s of Associallon. the Companies Act 2006 and "Accounting and Reporting by Charities.. Slalemenl of Recommended Practice appllcable lo charilies preparlng their accounts in accordance with the Fin8ncial RepcKting Slandard applicable in the UK and Republic of Ireland {FRS 102). (effectlv6 1 January 2019). Oblectlves and actlvitl85 Unusually for us this year has been one withoul huge changes or ch811enges. We have secured a posillve mèdlum term financial future and have been busy focusing on the delivery of Ihe key projecls and work that are important to Ioc81 groups and partners. Supportlng groups to cope and manage and respond with new services lo the conllnulng cost of Ilvlng challenges continues lo be key to our work. We contlnued OUT p12cè-based approach and arrangèd our stsffing offer across Halton & St H818ns where that was possible. We have contlnu8d to operate in a flexiblè way since the start of the flnan¢ial year. We understood Ihat we would need to proviée addlllonal support lo the VCFSE sector across Hallon & St Helens as they contlnued lo manage thè challenges Ihal recoverlng from the pandemlc presented, whllsl Imm8diately having to moblllse lo support people wlth tho cost of livlng crlsls. Our Volunleer Portal has grown throughout Ihe year, with the VCFSE sèctor belng supported to use this tool lo restart and recover Iheir volunteering roles. We hav8 also led Liverpool Clty Region work on implementing a ¢ily region wide platform linked to our Ioc81 version. Alongside the$6 challenges we have conslslenlly d&llvered a range of support lo our members arid partners across bolh Boroughs. During the year our reach with groups and conlacls across Halton & Sl Helens stood at nearly 5.000, wllh lust over 2,400 groups and organlsallons involved, We were able lo lake 8dvantage of several fundlng opportunities that arth8e lo provide addlllonal support to the s&clor. This has meant we were able to continue lo offer importanl servlces to groups includlng,. communlty accountancy, payroll, training, funding advice, capacity buikjing and volunteering brokerage. This year wè undertook a lolal of 14.457 acllvllles lo support thé work of local groups. We offered 225 opportunilles for training, networklng and learning. 376 sesslons of capacity bullding and SUPPOTléd 97 groups with fundlng advlce. There were 92 groups 8UPPOrted wllh community accountancy, payroll and financial 5UPPOrt. In addition to this, a Gonsiderable proportion of th& organisation's work is focused on influencing, voice and representation on behalf of the sector. The Chief Executive Officer's Work and Ihat of some other team members focus on influencing, and volce locally, sub-reglonally and on o¢casi(K) nationally to ensure the membèrs are represented. This has conlinued a pace Ihroughout this year. The Chlef Execullve Officer continues to play a key role in VS6. the Liverpool Cily Region body representing more than 11.500 groups across the LCR. This parlnership has achieved represenlalion for the sector on the Local Entarprise Partnership, the Cheshire and Merseyside Care Partnership and our indapendenl Chair is Mayoral advisor to the cily-regions Mayor. These are all key and important areas of influenc8 for Ihe seclor and demonslrale som8 key successes. We are beglnning lo see this brlng tangible benefits for local groups and the LCR Cares fund durlng Covid-19 and b&yond. the inclusion of the sector in Ihe Combined Authorities Recovery Plan, the commission of VS6 to undortake work on the developmenl of an Affordable and Sustainable Food approach and the partnershlp to link the VCFSE sector into the UK-SPF approach are examples of this. Latlerly we have implemented our new LCR Volunleering Platform and administered the UK-SPF investment to groups in bolh places.
Draft Flnan¢ial Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Achlevements and perforniance Immediately relevant to local groups are our areas of focus In Hallon and Sl Helens. We continue lo make the integration of health and social care a priority and work lo involve the wlder sector In the One Hallon and St Helens Cares partnerships. In both Boroughs this work was w611 undetway and the role of Ihe 8aCtor was regularly acknowlodged. supported and included. In Sl Helens wa have started lo support work on Localilles and the role the s8clor can play in supporting populatii)n health improvements in neighbourhoods. We have developed a sector profile for each locality and as we wotk on our CRM syslem and new website we will be able to do more of this. In Hallon, our monthly VCFSE sector calls have been a greal roulg Inlo convetsalions with partners particularly on integration. The start of the Covid-19 global pandemi¢ caused soma of this work to slow down but it has begun again in earnest following Ihe changes lo the legislation and the work lo create a new Integrated Care System and partnerships in each ol the place8. Wa werè successfu5 in securing some lo118ry funding for our work In Hallon and Sl Helens on hèalth èquity and VCFSE parinerships and we have delivered this Ihroughoul the year, building on our work and suppL)rtlng the capacity of the local sector lo engage in inlegratlon as it develops. Th18 has significantly inoreased our capaclty and ability to work with groups in a more Intense way. Core Team - Our small core team provides support across the organisalion and lo thè Board and manages the support we offer al St Maries. our buildlng In Widnes. We have increased the number of organisalions accessing our rooms to 21 many using il on morè than 1 occasion. We have supported broader communlly actlvities including being a polllng stallon, holding 8 winter coat èvent and worklng wilh St Gerrards School to hold their annual carol concert. During the year we continued lo support our tenants Sam's Diamonds, Halton Carers and Dyslexla Foundation. Thls year Sam's Dlamonds have used the building for their Iherapy sesslons. art group, fundralslng even15 and have held their flrsl exhlbitlon on the hislory of Womens Cancer. Halton Carers Centre are conlinuing lo use the bulldlng as an outreach base for their therapies, carars support in Widnes, monthly coffee meetings and Ihls ybar they have been running Iralning sessions for their m8mbers and Dyslexia Foundallon who are based al Sl Marl88 are using thè meeting room for one lo one assessment sesslons. We have continued to support thè sector by administering capacity buildlng support with the addltlon of small inveslm6nt pots. Thls has grown slgniflcantty across the pasl law years and we recruiled a small granls post to straamllne the process for Ihis and allow us lo support more groups in this way. Capaclty - our capacity team provides a large share of the praclical services and support to our members and the local sector. Our Gommunity accountant and payroll service. provides hands on support and training to groups who are managing money, selling up financial systems and require independent examinations or audiling. This year we worked with more than 92 groups in Halton & St Helens providing support in those areas. We have worked in depth wlth a larger number of organisatlons this year. including 10 new start-ups wilh more than 500 individuals accessing learning and training events alone with many more on funding. capacity buildlng and good governance. We have had conlrads to work wllh St Helens CAB and St Helens Third Sector Consortium lo provlde Ihelr back offic8 S81vices. Fundlng as always is a key feature in our work and this year was no èxception and so we wère able lo arrange a number of sessions in addition to a Sl Helens based funders fair where 50 individuals from a varlaty of groups could nol only Inleracl with a number of funders but also book one to ones with represenlalives of The Communlty Fund in addition to Includlng funding updates wlthln our e-l)ulletin.
Draft Flnanclal Statements al 09 December 2024 at 10'.47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 From the emergency response group during the pandèmic many organisalions were offering f(K)d provision for those in our communilies that were vulnerable, shielding or found Ihemselves financially impacled by the pandemic. Some of the groups wer& existing provision SUGh as food bank and olhers who were new in Ihèir respons6 to meeting the communi116s need in relation to food insecurities during the year. It Was recognlsed lo bring these groups together for peer support and some shared b6St pracllce actlvilles and as a result the St Helens Borough Community Food Providers Alliance was formed with the aim of sharlng knowledge and good practice. poollng of rèsources, forging links and id&ntifying opportunities to develop provision lo avoid duplicalion and target availabl& resources to meel the needs of the communlties they r8presenl. Sharing the Alliance enabled us lo secure £30,000 of furbding to support the creation of 5 communily food pantries in local communities that have higher levels of need. The work of the community food provlders alliance has also enabled VCA to lèverage in an additlonal £62k In to h&lp resource food provision across the borough. We partnered with Mission in Ihe Economy who led the application to securè funding Ihat helped us create 8 mobile communily food pantry lo support the already exisllng slatlc provision. The mobile pantry was launched in March 2023 and now has over 1,000 members, Partnershlps between food providers continues lo strengthen wlth our Mobile Food Panlry continulng to collecl food from fans at Saints RLFC home matches. Capablllty - The focus of Vrk here is the provision of Volunteer Centre services across Ihe iwo Boroughs and th8 a¢SS lo good, quality, IowthCOSt office accommodation to m8mbers and the local sector. In particular the growth of our Halton base as a hub for groups Improvlng their access to us and their opportunity lo neiwork wlth each other. This year both our local authorities have invested in volunteering and the wider work of the Volunteer C8nlr8. Our online Volunteering Platform provides a more inloractive approach for individuals and organisalions in r8cruiling and managing their volunteers. 252 new people registered to volunteer In this year. 197 opporlunilies were available to Individuals interested in volunteering as services and gctivities incr8as@d. Our volunteering portal had around 2.000 visitors and over 17,000 pag& views. Thls year our focus for recrullmenl has been to g81 out and about Into the community - linking wilh local servlces to share the b6nefits of Volunteering and encourage 8ngag8ment on the local and subwf8gional platform, Worklng alongside Iwr nelghbouring Volunleer Cenlres, we launched the central orbil system volunleerlng.lcr provldlng a central space to connect aTryonÈ Interesl&d in volunteering and thosè groups and organlsations who need thelr support. The orblt system is pivotal in removing the invisible borders of our LCR volunteer broker2ge offer enabling people and organisallons to be linked with their local Centre no matter where they registered. Tralnlng and webinars were offered lo organisations to enable them lo make the most of the man8gement tools included for fre8. Connèctlvlty - Thls aréa of work pScks up our core functions of liaison, represenlalion and slrateglc partnarshlps. We ar6 also delivering work on markoting, communicallons and engagement to enable the sector to connect. Il's hard to recall a y6ar when VCA has done a better job in bringing the VCFSE sèctors together in Hallon and Sl Helens. Thè St Hèlens Forum Meelings and Halton VCFSE Response meetings were greatly needed and provided our members with many vital opportunities to engage with Ihe local 8Uthority. local heallh services and e8ch other as we discussed best practice (in an ever changing envlronm8nt), shared concems, worrles and planned a jolnt response to the challenges of the Pandemic. VCA'S staff team facllilated 4 St Helens Forum Meelings which were attended by 74 groups. They enloyed relevant and timely presenlations such a5 Sarah Bullock on the Sl Helens Together Slrategy, Tanya Wilcock on the new woik on Locallties and Communities director81e of St Helens Borough Council. Our Halton VCFSE meetings were revlèwed with participanls and moved to provide bolh online and in person m8elings, enabling more face lo face networking and collaboration. Representatives from over SO different VCFSE organisations as well as Council Officers and colleagues from the Local NHS attended and Gontent I speakers were aligned with the Onè Hallon priorities. Three of Ihe SRO'S from the One Halton priority areas presented on their focus with the Intentlon of continuous Iwo way communication on insights 8nd priorities from the grassroots. The meetings were held on a monthly basis and over the year wè facilllatéd 11 meetings. We have also continued to play a key role in work on accountable care systems arbd local plans relatlng lo St Helens Cares and One Halton. As plans begin lo develop Ihis work has increased and there are a number of slaff members supporting the involvement of the sector in thèse local structures including sending VCFSE reps to the On6 Hallon Leadership Programme. We have continued our support for sector reps to take seats at key partnerships and on pieces of work.
Draft Flnanclal Ststements al 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT {IMCLUDING DIRECTORS, REPORT> (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 other Representation and Engagement Work actlvltles inGluded: Support of Lloyds Bank Foundatlon Activities (planning. promoting and altending workshops). engaging with the Halton Lonellness and Poverty Alliance agendas, Fèeding Sl Helens Neork. Holiday Acllvily Fund Meetings in Sl Hel&ns and Halton, tho Hallon Health and Wellbeing Board, NHS H21ton CCG Engagement and Involvement Group, St Helens People's Board, St Helens Inequalilies Commission and a range of sub-groups connectèd to delivering local priorities. We contlnued to promote the brilliant work of VCFSE organlsalions across St Helens and Halton vla our webslte. fortnightly E-Bullelins and Twitter, Facebook and YouTube social media channéls. Al the start of the Pand8mic, when Information was changing on an almost hourty basis. we prepared a d8ily E-Bulletin which w8S 8 vital sourcè of up-to-dale, relevant information for our membèrs. Thls year we wère 8bl& lo celebrate the conlributlon of local volunleers across Halton & St Helens wlth th8 first Volunteer Awards Evenlng at the Totally Wicked Stadium in November 2023. Over 200 attendees came together to recognise the variety ol volunteering and volunteers impact. Once again thé VCA has contlnued lo play a key role in supporting lh8 work of the local Heallhwatch in Sl Helens. Leading on b&half of the séctor In the Sl Helens Menlal Health & Wellbeing board has furlher led to explorlng th8 polenlial for bringing togèther organisalions to create a VCFSE Menlal Health Alllance. This has also lad lo us facilitating regular VCFSE mental health markèt place evenls to showcase the many organisations working in this area. By collaborating across Ihe Liverpool Cily Region wilh our neighbouring CVS colle8gue5 w8 have b8en successful in levering significant funding and r6source for Ihe sector through our Link Worker programmes supporting Mers8ycare NHS Foundation Trust, Bridgewater Community Healthcare Foundation NHS Trust and our local acute Hospital Trusts,. Warrington & Hallon Hospitals Foundation NHS Trust and Mersey & West Lancashire Teaching Hospllals Trust. Flnanclal revlèw The statement of financial activitles provldes a summary of our income and exp8ndiluTe for 2023-2024 and shows the previous year's comparative dal8. Annual income Increased this year from £1,145,000 in 2023 to £1,776,1)00 in 2024 and our charilable expenditure increased Ihis year from £961,000 in 2023 10 £1,311.000 in 2024 resulting in a surplus for the year of £465,000. Th6 surplus has in parl aris8n due to addilional funding of £197,CK)O received from Merseycaie NHS in the year, Included In the income figure above. which is to bè spenl in the 2024-25 financial year. This has Ih&refore contributed to the increased unr6slrlcted funds carried forward at 31 March 2024. Reserves pollcy 11 is the policy of the charily Ihat unr88tricted furKls which have nol been designaled for a specific use should be maintalned at a level equivalent to belween three and six months, expendilur8. The trustees considers that reserves al this level will ensurè Ihal. in the evenl of 8 significant drop in funding, they will be able to continue the charity's current actlvities while consideration is givèn lo ways in which addilional funds may be raised. This level of resarves has be6n mainteined throughoul the year. 11 is estlmated that our runnlng costs for the 2024-25 financlal year will be £1.1 mllllon. (excluding Conduit funding) therefore the Trustees have agreed that thè organisalion would hold reserves of £524,000 lo ensure we could continue lo deliver OLtr activities. A further £200,000 ts held for redundancy and winding up costs. We have commilted some designaled resources for service development to improve our support and s8Nices to our members whlch totals £175,000. Finally, as the custodian of St Maries, a local herltage assel Ihe Board have committed a deSnated fund for the rèpairs and maintenance of Ihe building, partlcularly as il is more than 10 years since our redevelopment of It. Thls Is a fund of£200,000. The trustees have assessed Ihe major risks to which the charity is exposed, and are satisfied Ih8t systems are in place lo mitigate exposure lo the major risks.
Draft Flnanclal Slatements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Plans for fulure periods As we have seen some grovAh and the greater reGognilion of the impact of our work we want to use the next period to bLtlld on thls and grow our aclivily and support for local groups in both Boroughs. 11 Is our Inlention to secure funding to allow us greater capacity lo support grass-roots involvement in the place based arrangements in both Boroughs and al Ihe other end we want lo continue to build on our work via the VS6 partnership and get the best out of that for groups in Hallon & Sl Helens. Structure, governance and managemènt The charlty Is a company limited by guarantee which was incorporad on 12 September 1990. The company Is governed by th8 Memorandum and Articles of Assoclalion which establish the objects and powers of the Charity. Thè truslees, who are also the directors for the purpose ol company law, and who se6 during Ihe year and up to the date of signature of th6 financial 8lalements were: Dr J Hlll. Chairman MrMFry Mrs P Meredith Mr H Pal81 Ms L Cogley Mr P 8arlow. Treasurer Mr J R Powell Dr E Howarth Ms A Houghlon (R88igned 7 July 2023) (Appointed 23 October 2023) (Appointed 15 December 2023} Appolntment and inductlon of trustees Hallon and Sl Helens Voluntary and Community Aclion (VCA) is a membership organisAlion and affiliated members of the org8nisation are enlitSed to nominate lo the Board of Truste8s at the AGM each year. We will Invite or actively encourage applications from individuals ffom member organisalions whose skills fil an identified gap on the Bosrd. The Board is in the procèss of reviewing ils pr¢xesses and systems and has establlsh8d a governance Sub-group which Is continuing to und8rtak8 this work. Tru8teg Inductlon and tralnlng Al present, new Irust88s are inducted Inlo the organlsalion In thé followlng way.. Potential new trustees are inviled lo attend an inilial dlscusslon with the Chalr and Chièf Officer, prÉor to applylng lo join the Board. Invitation to altend the AGM, where new membeis will be elected. Thls is also an opportunity to meet olher Board members. Complètlon, with the Chair of the Trustee Induclion Pack, which the board member then keeps as a manual. Inlroduction lo the staff team and tour of Ihe VCA offices in St Helens. and St Marie's al Hallon. Allendance at an annual Board away day. This process is regularly under revlew.
Draft Flnanclal Statements at 09 Decembèr 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Thlrd Party Indemnity Insurance Third parly indemnity insurance is provided for Board Members as part of our package of insurance cov&r. Organlsatlon The Board of Trustees is responsible for the administration of the charity. Thè day-to-day runnlng of the organisalion is delegated to the Chief Officer, The full board me&lg quarterly. The Board has on6 key sub-commlttee of the Finance and General Purpos8 Committee, Ihls also meets quartèrly. Thè Policy and Resources and Personnel Committees meet as and when r8quifed, All 6ub-committees havé terms of r8f8r&nce, which set out thè operallng fram6work for the 3 commlllees. The organisatlon's policies and procedures sel out the delegation of authorily from the Board to Ihe Chief Officer. Audltor In accordance wllh the Company's artlcles, a resolution proposing that JS. Audit Limited be reappointed as aLtdltor of th& company wlll be put at a General Meetlng. Dlsclosure of Informatlon to audltor Each of the Iruste8s has conflrmed that there is no Informatlon of wfiich they are aware whlch Is relevant to the audll, bul of which the auditor is unaware. They have further confirmed Ihal they have tak&n appropriale steps lo idenllfy such relevant informalSon and to 8slabltsh Ihal the audllor Is aware of such informallon, Th8 Trustees report was approved by the Board of Trustees. Mr H Pato Truslee 4 December 2024
Draft Flnanclal Slatements al 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2024 The trustees, who are also the diroctors of Halton and St Helens Volunlary and Community Action for th6 purpose of company law, are responslble for preparing thè Truslees Report and the financial statements in accordance with applicabl& law and United Kingdom Accounting Standards (United Kingdom Generally Accepled Accounling Practice). Company Law requires the trustees lo prepare linancial statements for each financial year which give a truè and fair view of the slate of affairs of the charlty and of the incoming resourS and applicalion of resources, including the income and èxpenditure, of the charitable company for Ihal year. In preparing these financial slatemenls, the trust&os are requlred to: select suitable 8ccounling pollcies and Ihen apply them conslstently; observe the methods and principlès In the Charilies SORP; makè Judgements and eslimates that are reasonable and prudenl,. and prepare the financlal slalements on lh8 going concern basis unless il is inappropriate to presume that the charlly will conllnue in operallon. The Irusleès are responsible for keeping adequat8 accounting rècords that discl¢)se with reasonable accuracy at any time the financial position of the charity and enable Ihem to ensure that the financlal slatemenls comply with Ihe Companies Act 2006. They are also rèsponsible for safeguarding Ihe asse15 of the charily and hènce for taking reasonable steps for the prevention and d818clion of fraud and other irregularilies.
Draft Flnanclal Ststements al 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION Oplnlon We have audited th6 financial stalements of Hallon and St Helens Voluntary and Community Action (Ihe 'charlty') for the year ended 31 March 2024 which comprise th6 Stalemenl of financial activilies, Ihe balance sheet, the slalement of cash flows and notes to the flnancial statements. including significant accounting policies. The financial réporting ffamework that has been applled In their pr¶lion is applicablg law and United Kingdom Accountlng Standards, including Financlal Reporting Standard 102 The FinanGial R8POrting St8ndard applicable in thg UK 8nd Rgpublic of Ireland IUnit6d Kingdom Generally Accepted Accounting Practice). In our oplnlon, the financlal statements: glv6 a Iruo and fair view of the slate of the charitable company's affairs as al 31 March 2024 and of Its Incomlng resources and application of resources. including ils income and expenditure, for the year Ihen ended- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Praclice,. and hav& been prepared in accordance with the requirements of the Companies Acl 2006. Basls for oplnion W6 conducted our audll in accordance with International Slandards on Audltlng {UK) {ISAs (UK)) and applicable law. Our r8sponslbi1Sties under those slandards a further described in the Auditors r8sponsibilities for the audil of Ihe flnanc181 statements S8cllon of our report. We aré independent of the charlty In a¢cordan¢o with the ethica5 requiremenls that are relevant to our audit of the Ilnancial stslements in the UK, Includlng tho FRC'S Ethical Standard, and we have fulfilled our olhef ethical responsibilities in accordance wilh these requirements. We believe that the audit evidence we have obtained is suffici6nt and appropriale lo provide a basis for our opinion. Concluslons relatlng to golng concern In audillng the financial slalèmenls. we have concluded that the Trust88s use of the going concern basls of occounllng In the preparallon of the financial ststemènts Is appropriale. Based on the work we have performed, we have not Identified any material uncertainties r8laling to ovenls or conditions thal. individually or colleclively, may cast signilicant doubl on the charity's abllity lo continue as a going concern for a period of at least twélve nK)nlhs from when the financial statements are aulhorised for issue. Our responsibilities and the responsibilities of the Iruslees with resp8¢1 to going concern are described in the relevant sections of this report. other Informatlon The other informalion comprises the informalion included in the annual report other than the financial statements and our audltor's report thereon. The trustee$ are responsible for Ihe other information contained withln the annual report. Our opinion on the financial slalemenls does not cover the other inforfflation and, except to the extent otherwise explicitly slated in our rèport, we do not express any form of assurance conclusion Ihereon. Our responsibility is lo read Ihe other infonnalion and. in doing so, consider whether the other information is matérially Inconsistent with the financial ststements or our knowledge obtained in the course of the audlt, OT Otherwlse appèars to be materlally mlsstaled. If we identify such malerial inconsistencies or apparent material mls51atements, we are requlred to determine whether this gives rise lo a material misslatemenl in the financial statèmènts Ihemselv6s. If. based on th6 work we have perform8d, we conclude that there is a material mlsstalement of this other information. we are required to report that facl. We have nothing lo report in Ihls regard.
Draft Financial Statèments al 09 De¢ember 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION Oplnlons on othèr matter8 prescrlbed by the Companles Act 2006 In our opinion. based on the work undertaken in the course of our audit= the informatlon given In the TTUSteés report for the financial y6ar for which the financlal statements are preparèd, which includes the directors. ieport prepared for Ihe purposes of company law, is consistent with the flnancial slat8ments'. and the directors, report included within the Truslees report has been prepared in accordance wilh applicable16gal requirements. Matters on which we are rèqulred to report by except5on In the light of Ihe know16dgo and understanding of the charity and its environmenl obtained in thé course of the audit, we have not identlfied material mlsslat8menls in the directors. report included wllhin the Trusle8s report. We have nothing to report in respect of the following matters in relation lo which the Compani88 Act 2006 requires us to report lo you if, In our opinion: adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by u5., or the financial slatements are not in agreement with the accounting records and r8lurns,' or certaln dlsclosures ol trustees, remuneratlon spe¢ified by law are rK)I made. or we have not received ell the information and explanalions we require for our audit: or the Iruslees were not enlilled to prepare the financial stalements in accordance wilh Ihe small companies r8glme and takè advantage of Ihe small companles, exemption5 in preparing the Trustè6s roporl and from the requirement lo prepar8 8 strategic report. Responslblllties of trustèes As explained more fully In the slalemenl of Truslees responslbilllies, the truslees. who are also the dlrectors of the charity for the purpose of company law, are responsible for the preparation of the financial slalements and for being satisfied that they give a true and falr view, and for such Internal control as thè Iruslees determlne is necessary lo enabl8 the preparatlon of flnancial statements that are free from material mlsslatemenl, whether dua lo fraud or error. In preparing thè flnancial statements, the trustees are responslbl8 for ass8ssing th8 charlly's abllily to continue as a going conc8rn, discloslng, as applicable. matters related to golng conrn and uslng th& going concern basis of accounling unless thè truslees either intend lo liquidate Ihe charilable company or lo ce8se operations, or havè no reallstic alternallve bul to do so. Audltor's responslbllltles for the audlt of the flnanclal statements Our objecllves are lo obtain reasonable assurance about whether the financlal statements as a whole are free from malerial misstalemenl, whethar due lo fraud or error. and to issue an auditorfs report that includes our opinion. Reasonabl6 assurance Is a high level of assurance bul is not a guarantee that an audit conducted in accordance with ISAS (UK) will always detect a malerial misstalemenl when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in Ihe aggregate, they could reasonably be expected lo influence lh& economlc decisions of users taken on Ihe basTrs of these financial statements. Irregularities, Including fraud, are Inslat)ces of rn-COMplian¢e wilh18ws and regulations. We design procedures In line with our responsibilities, outllned above, lo dètect malarial misstatements in respect of irregularities, includlng fraud. The extent lo whlch our procedures are capable of detecling irregularllies, including fraud, Is del8ilèd b610w. Based on our underslandlng of the charilabla company and sector. we identified thal the principal risks of non- compliance with laws and regulations related lo, but were not Ilmited lo. the Companies Act 200B, the Charities Act 2011, employment. pension and health and safety legislallon and we considered Ihe extenl to which non- compliance might have a material effect on Ihe linancial slalements. We also consSdered those laws and regulallons that have a dlrect impact on the preparation of tho flnancial statements such as the Companies Act 2006 and the Charities, Slalement of Recommended Practice.
Draft Financlal Statements at 09 December 2024 at 10'.47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION We evaluatéd management's incenlives and opportunities for fraudulent manlpulatton of the financial statemènts (includlng the risk of override of controls) and determined Ihat the principal rlsks were related to management blas in accounting eslimat&s and judgements and revenue recognition. Our procedures tr) respond to risks identified included Ihe following.. reviewlng the financlal statement dlsclosures and testing lo supporllng docum6nlalion to assess compliance wllh provlslons o)f relevant laws and regulallons described as having a direct 6ff&cl on the financial st8iements- enqulrlng of management about actual and potential litigation and ¢laims, their policies and procédures to prevènt and delect fraud as well as whether they have knowledge of any actual, suspected or alleged fraud; Performing an8lylical procedures lo identify any unusual or unexpected relationships that may indicate risks of material misstatement due lo fraud; reading mlnut6s of meetings of those charged with governance: obtaining an understanding of provisions and holding discussions with menagem8nl to understand Ihe basls of recognition or non-reco9nilion of provlsions., and In addressing the risk of fraud through management override of conlrols.. testing the appropri8leness of journal 6ntries,' asses61ng whelher the accounting eslimales, Judgements and decislons made by management are indicallve of a potential bias; and evaluating the buslness rallonal@ of any signlficant transactions that are unusual or outslde th8 normal course of businèss. We also Communicated relevant identified laws and regulations and polenll81 fraud risks to all engagement team members and remained alert lo any Indications of fraud or nonpcompllance wllh laws and regulalions Ihroughoul the audil. Thore are inherent Ilmllalions in our audlt procedurès d8scrlb6d above. The more ramoved that laws and regulations are from financial transactlons, Ihe less Ilkely il Is that we would bècome aware of nonrycompliancè. Auditing standards also limit Ihe 8udil procedures required lo Identify non•compllance wilh laws and regulallons lo enquiry of the dlrectors and olher management and Ihe Inspectlon of regulatory and legal correspondence, If any. Malerial misstalemenls that arise due to fraud can be harder to delecl than those that arise from error as they may involv6 doliberate concealment or collusion. A fvrther description of our responsibilitles is available on the Flnanclal Reporting Councll's webslte at.. hllps:11 www.frc.org.uklaudilorsresponsibllilies. Thls descflpiion forms part of our auditor's report. Use of our report This report Is made solety lo the ch8rÉtable companls members. as a body. in accordance with Ch8Ptér 3 of Parl 16 of the Companles Act 2006. Our audit work has been underlaken so thal we might state to thè charilable company's members those matters wè are required to slate to Ihem in an auditor's report and for no olher purposo. To the fullest extent permitted by law, we do not accapt or assume responsibility to anyone other than the charilable company and the charitable company's members as a body. for our audit work. for this report, or for the opinions we have formed. J f. A,LE L¢thit Peter Atklnson F.C.A. (Senlor Statutory Audltor) for and on behalf of JS. Audlt Llmlted 1011212024 Chartered Accountants Statutory Audltor James House Stonecross Business Park Yew Treè Way Warrington Chèshire WA3 3JD 10-
Draft Flnanclal Ststements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Current flnanclal year Unrestrlcted St Marle's Restrlcted funds funds funds 2024 2024 2024 Total Total 2024 2023 Notes ncome and endowmenls from: Donations and legacies Charitable acllvlties Other In¢om8 97.449 1,475,080 21.470 26,725 124,174 155,045 1.630,125 21,470 134.898 987.740 22,818 Total Income 1,593,999 181,770 1,775,769 1,145,456 enditure on: Charltable acllvllles 1,058,385 70,398 181.770 1,310.553 960,850 Nét Income for the yearl Net movement In fundB 535,614 (70.398) 465,216 184,606 Net Income for thè yearl Net movement In funds 535.614 (70,398) 465,216 184,608 Fund balancès a11 April 2023 757,585 2,910,833 3,668.418 3,483,812 Fund balances al 31 March 2024 1.293.199 2.840.435 4.133,634 3,668,418 The stslemenl of flnancial aclivllles Includes all galns and losses recognlsed In the year. All Income and expenditure derlve from conlinulng activities. The statement of Ilnancial acllvltles also complles wilh the requlremenls for an incom8 and expenditure account under the Companies AGt 2006. 11
Draft Flnanelal Ststements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Prlor flnanclal year Unrèstrlct•d St Marle'$ Restrlcted funds funds funds 2023 2023 2023 Totsl 2023 Notes ncom8 and endowments from: Donations and legacies Charitable activities Olher in¢om8 134.898 897,740 22,818 134,898 987,740 22,818 90,000 Total Income 1.055,456 90,000 1.145,456 enditure on: Charitable actlvllles 756.308 70.398 134,144 960,850 Net Income for thè yearl Net movement In fund5 299,148 {70.398> 144,144) 184,606 Fund balances al 1 Aprll 2022 458,437 2,981,231 44,144 3,483,812 Fund balances at 31 March 2023 757.585 2,910,833 3.668,418 12-
Draft Flnanclal Slatements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION BALANCE SHEET ASAT31 MARCH 2024 2024 2023 Notes Flxed assets Intangible assets Tangible assals 12 13 7,154 2,864,005 10,732 2,943,548 2,871,159 2,954.280 Current assets Débtors Cash at bank and In hand 14 149,054 1,154,380 208,625 986.747 1,303.434 1.195,372 Credltors.. amounts falllng due wlthln one year 15 {40.959) (481.234) Nèt current assets 1.262.475 714,138 Total assets less current1Sabllltles 4.133,634 3,668,418 Incom8 funds Unrestricted funds Sl Mario's Deslgnaled funds General unrestricted funds 18 18 2.840.435 575.000 718.199 2,910,833 175,000 582,585 4,133,634 3,668,418 4,133,634 3,668,418 The notes on pages 15 to 32 form part of these financlal slalements. These financial statements have been prepared in accordance with the provisions applicable to comp8nies sublect to the small companies regime. The ff nancial statements were approved by ihe Trustees on 4 D ember 2024 Mr H Patel Trustee Powell us Company reglstratlon number 02539153 13-
Draft Financial Statemenls at 09 Decèmber 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024 2024 2023 Notes Cash flows from operating activltles Cash gener21ed from opèrations 24 167.633 430,184 Investlng actlvlties Purchase of tangible fixed assets {27.738) Net cash used In Investlng acllvltles {27,738) Net cash used In Ilnanclng actSvltles Net Increase In cash and cash equlvalents 167,633 402,446 Cash and cash equivalents at beginning of year 986.747 584,301 Cash and cash 6qulvalen15 at end of year 1.154,380 986,747 14-
Draft Flnancial Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accountlng policles Charity Informatlon Hallon and St Helens Voluntary and Community Action is a private company limi16d by guarantee incorporated in England and Wales. The registered office is Sl Maries. Lugsdale Road, Widnes. Cheshire. WA8 6DB. 1.1 Accountlng conventlon The financlal statements have been prepared in accordance with Ihe charilvs governing document, thé Compani6s Act 2006, FRS 102 "Thé Financial Reporting Standard appllcable in Ihe UK and Republic of Ireland" ("FRS 102"18nd thè Charities SORP "Accounting and Reporting by Charities.. Stalernent of Recommended Practice applicable to charities preparing their accounts in accordancè with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). leffeclive l January 2019). The charity is a Public Benefit Entity as defined by FRS 102. The flnanclal statements are prepered in sterflng. which is the funetlonal currency of th8 charlly. Monetary amounts In these flnancial stslemenls are rounded to the nearest £. The financlal slatemenls have beén prepared under the hislorthl cost conventlon. The prlncipal accounllng policies adopted are sel out below. 1.2 Golng concern At the time of approving the financial statements, the truslees have a reasonable expe¢lalion that the charity has adequate resources lo continue in operational exlslence for the foreseeable (ulure. Thus the trustees continue lo adopl the going concern basis of accounting in preparing the financial slatemenls. 1.3 Charltable funds Unreslrlcl8d funds are availablè for use al Ihe discrellon of lh8 trustees in fvrthèranc8 of their charitable objecllves. Reslrfclèd funds are subject to specific conditions by donors as lo how they may be used. Thè purposas and uses of the r8slricled funds are set out in the noles to Ihe financlal statements. Dèslgnated unrestricted funds relate lo funds thal the trustees have designated for a particular project wllhln the obleclives of the charity. 1.4 Income Income is recognised and included in the Slatement of Financial Activities ISOFAI when the Gharily bècomes entitled to the income. receipt is probable: and the monelary value can be measured with sufficient rellabilily. Where income has related expendilure le.g. Healthwatch), the income and related expenditure are reported gr055 in th8 SOFA. Bank interest is recognised when credited lo the 9ccounts. Income. whiGh Is subject lo conditlons that the charity has yèt to fulfil, or which is specifically for use in a future accounting period. is treated as deferred income. 1.5 Expendlture Expenditure is recognised on the accrual basls, The charity is not registered for VAT. thus all costs are shown inclusive of VAT charged. Liabilitiès are recognised as soon as there is a legal or construdivo obligalion to pay out resourcès. 15-
Draft Flnanclal Statements at 09 December 2024 at 10."47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng polltles (Contlnued) 1.6 Intanglble fixed assets other than goodwlll Intanglble fi'xed assets are Initially measured al cost and subsequently measured at cost. nel of amortisatlon and any impairment losses. Amorllsalion is recognised $0 as lo write off the cost of assets less their residual values over Iheir useful lives on the following basès: Webslte costs Over 4 years on a slraighl Ilne basis 1.7 Tanglblè flxed assets Tangiblè fixed assets are initially measured at cost and subsequ&nlly measured at cost, net of depreciation and any impairment losses. Depreciallon is recognised so as to write off the cosl of assets less thelr residual values over their useful lives on the followlng bases.. St Marie's Flxlures and f1ttlngs Computers Motor vehlcles Equipment Leasehold property Over 50 years on a stralght Ilne b8SIS Over 4 years on a slraight Iln8 basls Over 4 years on a straight line basls Over 4 years on a straight lin8 basis Over 4 years on a straight Ilne basis Over 3 years on a slraighl line basls The galn or loss arising on the disposal of an asset is delermlned as the differénce between the sale proceeds and the carrylng value of the asset. and is recognised in net incomel(expendllure) for Ihe year. Tangible fixèd assets are capitalised if Ihey can be used for more Ihan one year and cost at leasl £1,000. They are valued al cost or. if gilled. al their value on receipt. 1.8 Impalrment of flxed assets At each reporting end dale. th6 charity reviews the carrylng amounts of its tangible and Intangibl& assets to delermine whelher there is any indication that those assets have suffered an Impalrm8nt loss. If any such indication exists, the recoverable amounl of the asset is esllmated in ord6r to delermlne the extent of the impalrment loss (if any). 1.9 Cash and cash equlvalents Cash and cash equivalenls include cash in hand, d8posils held at call with banks, other short-lerm liquid Investments wilh original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown wllhin borrowings in current liabilities. 1.10 Flnanci81 instruments The charity has elected to apply Ihe provisions of Section 11 'Basic Financial Inslruments, and Secllon 12 'Olher Financial Instruments Issues. of FRS 102 to all of its financial inslruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provistons of the instrument. Fin8ncial assets and liabilities are offset, with the net amounts presenled in the financial staterTFenls, when there is a legally enforceable right lo sel off the recognised amounts and there Is an Intention lo settle on a net basis or to realise the asset and settle the liability simultaneously. 16-
Draft Financlal Stalements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Accountlng pollcl8s (Contlnued) Basic Ilnancial assets Basic financial assets, which include debtors and cash and bank balances. are Inilially measured al transaetion price including transaction costs and are subsequently carried at amortlsed cost using the effective Interest method unless the arrangement conslitules a financing transaction, where the Iransaclion is measured al the present value of Ihe future rècelpts discounted al a market rale of Inl8rest. Financial assets classified as receivable within one year are not amortlsed. Derecognltlon of linanclal assets Financial assets are derecognised only whèn the contractual rights lo the cash flows from the assèl explre or are settled, or when the charity transfeTS the financial ass6t and substantially all the risks and rewards of ownership to another entity, or If some signiflcanl risks and rewards of ownership are rÈlained but control of the asset has transferred to another party that is able lo so11 the assèt in ils 6nlirety to an unralated third party. Bas1¢ flnanclal Ilabllltles Basic flnancial liabilllies, in¢ludlng credllors end bank loans are initially recognlsed 8t transaction prSce unless the arrangement constitutes a financlng transaclion. where the debt inslrument is measured al thé pr6sent value of the fulur8 payments disci)unted at a Maet rate of interest. Financlal liabSllties classifièd as payable within one year are not amortised. Debt instruments are subsequently carrled at amortlsed ¢osl, uslng the effective Snteresl rale method. Trade credSlors are oblig31ions to pay for goods or 8ervices Ihal have been acquired in the ordlnary course of operations from suppliers. Amounts payable are classified as current liabililios if payment is due within one y8ar or less. If not. they are presenled as non-currenl liabilities. Trade credilors are recognised initially at tran8action pric8 and subsequenuy m8asured at amortised cost using the effective interest method. Derecognltlon of flnanclal Ilabllltlès Flnancial liabllilies are derecognised when the charily's conlraclual obligations explrè or are discharged or cancelled. 1.11 Employee beneflts The cost of any unused hollday entitMent Is re¢ognised In the period in whlch the employee's servlces arè received. Termlnation beneflls are recognised immedlately as an expense when Ihe charity is demonslrably commilted to terminate the employment of an èmployee or to provide termination benefits. 1.12 Retlrement beneflts Payments to dafined contribullon retirement benefil schemes are charged as an expanse as they fa51 due. Crltical accounting esllmales and Judgements In Ihe application of Ihe charity's accouniing policles, the trustees are required lo make judgemènts, éstlmales and assumptions about Ihe carrying amount of assels and liabilities that are not readily apparenl from other sources. The eslimates and associatéd assumptions are based on historical experience and other factors that are considered lo be relevant. AGtual results may differ from these estimates. The esllmates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountlng estimates are recognlsed in the period in whlch the estimate is revised where the revision affects only Ihat pèrlod, or in the p8riod of Ihe revision and future periods where thè revision affects bolh Gurrenl and future periods. The truslees consider the key accounting eslimale to be Iha useful economic Iiv8s and associated depreciation rates altributed lo the charity's tangible fixed assets as disclosed in Note 1,7. 17-
Draft Flnanclal Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Incomè from donatlons and legacie5 Unrestrlctod Restrlcted funds funds 2024 2024 Total Unrestrlcted Restricted funds funds 2023 2023 Total 2024 2023 Donations and glfts Grants receivable for coré aclivlties 2,443 2.443 39.892 39,892 95.006 26,725 121.731 95,006 95,006 97.449 26,725 124,174 134,898 134,898 Grants re¢elvable for core actlvltles Hallon Borough Council 63.290 Sl Helens Borough Councll Other 63.290 63.290 63,290 31.716 31,716 26,725 31.716 31,716 26,725 95.oc 26,725 121,731 95,006 95,006 18-
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Draft Flnanclal Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 other income Unrestrlcted Unrestrlcted funds funds 2024 2023 Other income 21,470 22,818 Expendlture on chafltablè actlvltles Sector Capabilityconnectlvlty Support 2024 Capaclty St Marie's Total 2024 2024 2024 2024 2024 Dlrect costs Staff Costs Depreclallon and impalrment Staff he8lth Staff travel & trainlng Pr&mi888 - rent l utilities Premises - other Printing, postage, slalionery & telephone IT support & infraslruclure Contracted work costs Project related IraSning and other cosls Subs, membership fees Information & promotion Insurance Bank charges 260,095 197,358 228,719 145,748 831,920 5,789 1.875 3.454 19.641 9,002 6,934 70,398 83,121 1,875 22,582 31,212 12,373 10.485 727 1.838 6,346 10,111 591 2.297 533 942 7,763 5,563 125,250 4.284 8,352 26,121 11,778 17.352 16.153 5,824 2,850 29,649 34,117 167,524 5.755 3,704 9,127 5,563 676 4,022 1.196 8,538 10,235 3.550 1,468 20,012 41,348 19.288 5,563 676 32,898 155 463.457 282.218 304.806 180,381 70,398 1.301.260 Share of support and governance costs {8ee note 7} Governancè 9,293 9,293 472,750 282.218 304.806 180.381 70.398 1,310,553 Analysis by fund Unrestricted funds St Marie's designated fund Restricted funds 446,025 188.og3 243.886 180.381 1.058,385 70,398 181,770 70,398 26,725 94,125 60.920 472,750 282,218 304,806 180,381 70,398 1.310.553 -23-
Draft Flnanclal Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Expendlture on charltabl8 actlvltlos (Contlnued) Previous year: Sector Capabilltyconnocllvity Support 2023 Capaclty St Marle's Total 2023 2023 2023 2023 2023 Dlrect costs Staff Gosts Depreciallon and Impairment Staff health Staff travel & training Premises- rent l utilities Premlses- other Printing, posla9e, stetionery & telephone IT support & infrastructure Contracted work cosls Project related Irainlng and other costs Subs, membership fees Information & promotion Insurance Bank charges 143,989 141,5thJ 185,039 74.500 545,028 5.789 1.278 7.797 6,264 12,933 578 70,398 76,765 1,278 11,376 22,200 14.549 2,458 2.447 691 618 11.167 350 503 2.322 575 11.314 25,184 128.161 2,799 10,763 51,284 3.864 2.818 2,671 8,007 41 20,648 46,772 179,486 5,323 2,483 11,111 S,866 565 1.215 46 197 6.584 3,006 18,593 5,866 565 326 7.482 368,057 213.157 211,664 89,440 70.398 952,716 Share of support and govornance cost8 (see note 7) Governance 8,134 8.134 376.191 213,157 211,664 89.440 70.398 960,850 Analysls by fund Unreslricled funds St Marie's designated fund Restrlcted funds 269.378 194,407 205.124 87.399 756,308 70,398 134.144 70.398 106,813 18.750 6,540 2,041 376,191 213,157 211,664 89,440 70,398 960,850 -24-
Draft Financial Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Support costs allocated to activities Charltable actlvltles 2024 Total 2023 Governan¢e 9,293 8,134 2024 2023 Govèrnance costs compriso: Audlt fe8S Accountancy 7,439 1,854 6,285 1,849 9,293 8,134 Audltor's remuneratlon The analysis of audilorfs remuneration is as follows: Fees payable lo the ¢harlty's audltor 2024 2023 Audlt of the chariws annual accounts 7,439 6,285 Tru8tee6 None of the Iruslees lor any persons connected with them) r8c8iv8d any remunèration, ben8fits or expenses from the charlty during the year. -25-
Draft Flnancial Statements at 09 Decembèr 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 10 Employee6 Th8 avorage monthly number of employees durlng the year was: 2024 Numbor 2023 Number 32 25 Employment costs 2024 2023 Wages and salaries Social security Costs Other penslon costs Health 8enefits 754,564 60,032 17,324 1,875 493,797 39,620 11,611 1,278 833,795 546,308 Key management of the charity received employee benefits (including pension contrlbulions) tolalling £112,415 (2023- £98,286). No employèe received remuneration in exce8s of £60,000 in 8ilher the current year or the prevlous year. The company operates a company pension scheme. The asse18 of the scheme are held separat8ly from thos6 of the company in 8n independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounled to £17,32412023- £11,611). 11 Taxatlon The charity is exernpl from lax on income and gains falling wilhln section 505 of th8 Taxes Act 1988 or sectlon 252 of the Taxation of Chargeable Gains Acl 1992 to Ihe extent that these are applied to ils charitable objécts. 12 Intanglblè flxed agsel$ W•bslle costs Cost Al l Aprll 2023 and 31 March 2024 14.310 Amortlsatlon and Impalrment Al 1 April 2023 Amorlisation charged for the year 3,578 3.578 At 31 March 2024 7,156 Carrying amount At 31 March 2024 7,154 At 31 March 2023 10,732 -26-
Draft Flnanclal Statemenls al 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 13 Tangible fixed assets st Marle's Flxturns and Computers flttSngs Motor vehlcles Equlpment Total Cost Al 1 April 2023 3,519.916 12.479 50,826 27,738 5,489 3,616,448 Al 31 March 2024 3,519,916 12,479 50,826 27,738 5,489 3,616,448 Dopreciatlon and Impairmènt At 1 April 2023 Depreciatlon charged in the year 609.083 12.479 45.271 578 5.489 672,900 70.398 2.211 6,934 79,543 At 31 March 2024 679,481 12,479 47,482 7,512 5,489 752,443 Carrylng amount At 31 March 2024 2.840.435 3.344 20.226 2.864,005 Al 31 March 2023 2,910.833 5.555 27,160 2,943,548 14 Debtors 2024 2023 Amounts falllng du8 wlthln one year. Trade debtors Prepayments and accrued income 77,254 71,800 162,182 46,443 149.054 208,625 15 Creditors., amounts falllng due withln one year 2024 2023 Notes Other taxation and social security Deferred Incom8 Trade Gredltors Other creditors Accruals and deferred income 15,746 11,962 399,594 9,455 37,794 22,429 16 8,524 3,290 13,399 40,959 481,234 -27-
Draft Financlal Statemonls at 09 December 2024 at 10'.47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16 Deferred income 2024 2023 Other dèferred income 399.594 Deferred Sncome is included in Ihe financlal stat8m6nts as follovts: 2024 2023 Deferred income Is Included within.. Current liabililies 399.594 Movements in the year; Deferred income al 1 April 2023 Relèas&d from previous pèriods Resources deferred in the yèar 399,594 (399,594) 235,388 (235,388> 399,594 Deferred income at 31 Mar¢h 2024 399,594 -28-
Draft Flnancial Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 17 Restrlcted funds The reslrlcted funds of the charity comprise the unèxpended balances of donations and grants held on trusl subject to specific conditions by donors as to how they may bo used. At 1 Aprll 2023 Incomlng resourcès Resources At 31 March expended 2024 DEFRA food grants NHS Cheshlre and Merseyside Core20 connéctor programme CMCAearly detection programme LlveTpooI Clly Region 26,725 (26.725) 28,000 60,920 66,125 {28,000) {60,920) {66,125) 181.770 1181,770) Prevlou$ year: Al 1 Aprll 2022 Incomlng Resources At 31 March r8sour¢g5 8xpend8d 2023 VRP small grants DEFRA food grants Together Liverpool Torus Foundatlon L Roberts 1000 Voices Survèys Covld Community Champlons HBlton BC Communily Covld Champlons 3.722 9,132 4,000 2.000 5,220 1.320 18.750 (3,722) (9,132) {4,000) {17,000) {5,220> 11,320) 118,750) 175,000) 15,000 75.000 44.144 90,000 (134,144) -29-
Draft Flnanclal Statemenls al 09 Decèmber 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18 Designated funds The income lunds of the charity include the following funds whlch have been set aside out of the unrestrlcted funds by the Iruslees for speGlfic purposes: At 1 April 2023 Resources expendgd Transfers At 31 March 2024 St Marie's VCA dellvery and growth funding Redundancy and winding up costs Building repair and maintenance fund 2.910.833 175.000 (70,398) 2,840,435 175,000 200,000 200.000 200,000 200,000 3.085.833 (70,398) 400,000 3,415,435 Previou8 year: At l Aprll 2022 Resources expended Transfers At 31 March 2023 Sl Marie's VCAdelivery and growlh funding 2,981,231 175,(M)O {70.398) 2,910,833 175,000 3,156,231 (70,3981 3.085,833 -30-
Draft Flnancial Ststements at 09 D6cember 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 19 Analysls of nèt assets betwèèn funds Unrestricted funds St Marle's Total 2024 2024 2024 At 31 March 2024: Intangible fixed assets Tangible assets Current assetsl{liabililie5) 7,154 23,570 1,262,475 7,154 2,864,005 1,262,475 2,840.435 1,293,199 2.840,435 4.133,634 Unre5trlcted fund6 St Marlè's Total 2023 2023 2023 At 31 March 2023: Intangible fixed assets Tangible assets Current assetsllliabilities) 10,732 32,715 714,138 10,732 2,943,548 714,138 2,910,833 757,585 2,910,833 3,668,418 20 Operating lease commltments Lessee At the reporting end dale the charity had outstanding commitmenls for future minimum leas8 paym&nts under non-cancellable operating leases, which fall due as follows- 2024 2023 Withln one year 2,700 2.700 21 R8lated party transactlons Halton Insurance SeNices provKled insur8nce services to the charity during Ihe year of £5.451 (2023: £5,049). A trustèe Is a direclor of this company. Owing to the nalure of the charlvs aclivitios and the composition of thè board of trustees (being drawn from local statulory and voluntary organisalions), it is inevilable that Iransaclions will take place with organisations in which a trusteè may have an inteiest. 22 Control The charily is controlled by the l)oard of trustèes. 31
Draft Financlal Statements at 09 December 2024 at 10:47:31 HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 23 Analysls of changes in net funds The charity had ma18rlal d&bt durlng the year. 24 Cash generat•d from operatlons 2024 2023 Surplus for the year 465,216 184,606 Adjustments for: Depreciation and impairment of tanglble fixed assets 83,121 76,765 Movements in working capital: D&creasel(increasel in debtors IDecrease)lincrease in creditors IDecreaseyincrea8e in delerred income 59,571 {40,681) (399,594) (47,576) 52,183 164,206 Cash oenerated from op8rations 167,633 430.184