**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
r￿kIe 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 V￿rk 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 Ne￿ork. 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 deS￿nated 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 incorpora￿d 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 se￿6￿ 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 resour￿S 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&paralion 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 con￿rn 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 r￿n-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 Ma￿et 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 entit￿Ment 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