2025-03-31-accounts

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 2025

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION LEGAL AND ADMINISTRATIVE INFORMATION Trustees MrMFry Mrs P Meredith Mr H Patel Ms L Cogley Mr J R Powell Dr E Howarth MSA Houghton Non-voting member Cllr E Jones Chief oiTicer Mrs S Yeoman MBE Charity number 1106001 Company number 02539153 Registered office St Marie's Lugsdale Road Wdnes Cheshire WA8 6DB Auditor JS. Audit Limited James House Stonecross Business Park Yew Tree Way Warrington Cheshire WA3 3JD Bankers Unity Trust Bank Nine Brindley Place Bimiingham B1 2HB Solicitors rickle Hall Cross Carlton Chambers 25 Hardshaw Street St Helens Merseyside WA10 1RP HR Advisors Ariadne Associates The Mezzanine 10 Linnet Lane Liverpool Merseyside L17 3BG

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION CONTENTS Page Trustees report Statement of Trustees responsibilities Independent auditorfs report Statement of financial activities 10-11 Balance sheet 12 statement of cash flows 13 Notes to the financial statements 14-31

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's Memorandum and Articles of Associats'on, the Companies Act 2006 and "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). Objectives and activities As we reflect on the 2024125 year, l am incredibly proud of the resilien￿, innovation, and compassion shown by our team, our partners, and the wider VCFSE sector across Halton and St Helens. This year has been one of both consolidation and growth building on the foundations laid during the pandemic and responding to new and emerging challenges with creativity and determination. We have continued to strengthen our place-based approach, deepening our connections with local communities and ensuring that our support is responsive, inclusive, and impactful. From the expansion of our volunteering programmes and the success of our community lotteries. to the delivery of vital health and wellbeing initiatives, our work has touched thousands of lives. Our teams have supported hundreds of groups and individuals helping them navigate funding, governance, and service delivery, while also championing their voices in strategic spaces. The stories shared in this report, from food pantry members to mental health Servi￿ users, are a powerful reminder of the difference we can make when we work together. We want to thank our dedicated staff, volunteers. trustees. and partners for their unwavering commitment. Your efforts have not only sustained our work but have helped it flourish. Looking ahead, we remain focused on strengthening the sectors role in local systems, securing sustainable funding, and ensuring that community voices conb'nue to shape the future of health, care, and wellbeing in our boroughs. Together, we are building stronger, more connected communities and y￿ are excited for what we will achieve in the year to come. Achievements and performance The cost-of-living crisis has continued to impact our communities across Halton and St Helens throughout 2024125. In response, we have focused our efforts on supporting the VCFSE sector to adapt, grow. and deliver vital services to those most in need. Our place-based approach has malured, and we have continued to work flexibly and responsively, ensuring our support reaches the heart of our communities. Key Highlights from the Year- 2,700 volunteers supported 13,000+ support activities delivered 97 groups received funding advice 225 training & networking sessions held 92 groups received finanaal services 4,000 individuals supported via mobile food pantry 261 new volunteer registrations 189 volunteer opportunities listed 38,000+ page views on the Volunteer Portal

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 We have maintained and strengthened our role in key partnerships such as St Helens Together and One Halton, ensuring the VCFSE sector remains central to local planning and delivery. Our Volunteer Portal has continued to grow, with more organisations and individuals engaging in volunteering opportunities. This year, we supported over 2,700 volunteers and facilitated hundreds of opportunities across both boroughs. Our Core20Plus5 Health Inequality Programme work in Halton concluded in March 2025 after 2 years. The achievements include.. Nearly 2,000 blood pressure tests. Raised awareness of hypertension. Delivered success￿1 Wnter Coat Project distributing 1200 donated winter coats. Presented at Royal Society of Medicine Health Inequalities Conference. Final survey conducted on health inequalities and plac￿baSed wellbeing. Our work in St Helens supported by St Helens Council public health to deliver a similar approach to engaging people in their own health continues and has seen us deliver= The Healthy & Home model is delivered across both Boroughs and in Halton had 103 referrals Support included.. Housing assistance. Immigration fomi help for non-English speakers. Bereavement support. Hygiene donations. Welfare calls and community engagement. Healthy at Home across St Helens focused in supporting discharge at Imiiston Hospital for St Helens residents. This work helped to effectively support 136 individuals to access further support from the wder voluntary sector to support to enhance their well-being and promote safe, timely discharges. We held a conference at the world of glass called What's the Story? And focused on exploring what the VCFSE sector is currently working to tackling health inequalities. We had over 50 individuals from over 30 organisations come together to discuss the issues and what more needs to change. This work was led by those with lived experience. Our work with Public Health continues with our Community Health Champion work. Undertaking close to 600 blood pressure checks every 3 months. Our Mobile pantry reached over 1,300 members which reflected a wider reach of 4.090 people (2,582 adults + 1,508 children). We continued to work with the Cheshire & Merseyside Can￿r Allian￿ in a partnership with the other CVS across the places to support our members to reach those who would not find it easy to access prevention and screening services. This work is award winning and allows VCFSE sector groups to support the people they work with to increase screening take up, increase early diagnoses and redu￿ can￿r rates in Halton & St Helens. We delivered over 13,000 support activities to local groups, induding training, funding advice, community accountancy, and capacity building. Our reach extended to nearly 5,000 contacts and over 2.400 groups and organisations. We supported 97 groups with funding advice, delivered 225 training and networking sessions, and provided financial seNices to 92 groups.

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Our influencing and representation work has remained a core focus. We have continued to play a leading role in the Liverpool City Region's VS6 partnership, securing representstion on key regional bodies and contributing to strategic initiatives such as the Affordable and Sustainable Food approach and the UK Shared Prosperity Fund. Health and social care integration remains a priority. We have supported the sectorfs involvement in One Halton and st Helens Cares, contributing to population health improvements and the development of locality profiles. Our work on the Compassionate Communities Ne￿Ork and the Healthy and Home programme has supported hundreds of residents with health. wellbeing. and social needs. Our core team has continued to support the organisation and our base at St Marie's in Widnes. We hosted community activities, supported tenants like Sam's Diamonds and Halton Carers Centre. and provided accessible meeting space for local groups. We administered small investment pots to support mental health crisis services and perinatal mental health initiatives. Our work with St Helens Council through the Community Renewal Fund has strengthened local volunteering infrastructure. Our community accountancy and payroll services supported over 85 groups, and we worked closely with organisations like Halton Community Radio and St Helens CAB. We hosted a successfvl online funders fair and facilitated numerous funding sessions. The St Helens Borough Communty Food Providers Alliance has grown stronger, distributing over 120k in Household Support Fund grants and operating a mobile food pantry that SUPFX)rted over 4,000 individuals. In Halton, we continued to support food ne￿orkS and launched new inits'atives to address food insecurity. Our Volunteer Centre services have expanded, wth 261 new volunteer registrations and over 189 opportunities listed. Our online platform saw over 38,000 page views. We focused on digital promotion and grassroots engagement, and continued to collaborate with neighbouring Volunteer Centres across the Liverpool City Region. Connectivity remains a comerstone of our work. We faalitated regular forum meetings in both boroughs, bringing together over 100 organisations to share best practice. engage with l¢xal authorities, and respond to emerging needs. We supported sector representatives on key boards and contributed to strategic planning across health, wellbeing, and community development. We continued to promote the work of the VCFSE sector through our website, social media, and regular bulletins. Our celebration of Volunteers Week included podcasts, gifts. and recognition events. We remain committed to building on our successes and deepening our impact. In 2025126, we aim to secure further funding, enhance grassroots engagement. and strengthen the sectorfs role in shaping local services and strategies. Financial review The statement of financial activities provides a summary of our income and expenditure for 2024-2025 and shows the previous yeals comparative data. Annual income decreased this year from £1,776.000 in 2024 to £1.326,000 in 2025 and our charitable expenditure increased this year from £1,311,000 in 2024 to £1,699.000 in 2025 resulting in a deficit for the year of £373,000. The deficit has in part arisen due to additional ￿ndIng of £197,000 re￿iVed from Merseycare NHS in the prior year, being spent in the 2024-25 financial year. This has therefore contributed to the decreased unrestricted funds carried foNard at 31 March 2025.

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Reserves policy It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to be￿een three and six months, expenditure. The trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. It is estimated that our running costs for the 2025-26 financial year vrfill be £1.1 million, (exduding Conduit funding) therefore the Trustees have agreed that the organisation would hold reserves of £415,000 to ensure we could continue to deliver our activities. A fvrther £200,000 is held for redundancy and winding up costs. We have committed some designated resources for Servi￿ development to improve our support and seNices to our members which totals £175.000. Finally, as the custodian of St Maries, a local heritage asset the Board have committed a designated ￿nd for the repairs and maintenance of the building, particulady as it is more than 10 years since our r&development of it. This is a fund of £200,000. The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. Plans for future periods As we have seen some growth and the greater recognition of the impact of our work we want to use the next period to build on this and grow our activity and support for local groups in both Boroughs. It is our intention to secure funding to allow us greater capacity to support grass-roots involvement in the place based arrangements in both Boroughs and at the other end we want to continue to build on our work via the VS6 partnership and get the best out of that for groups in Halton & St Helens. Structure, governance and management The charity is a company limited by guarantee which was incorporated on 12 September 1990. The company is governed by the Memorandum and Articles of Association which establish the objects and powers of the Charity. The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were= Dr J Hill, Chairman (Resigned 13 December 2024) MrMFry Mrs P Meredith Mr H Patel Ms L Cogley Mr J R Powell Dr E Howarth MSA Houghton

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Appointment and induction of trustees Halton and St Helens Voluntary and Community Action (VCA) is a membership organisation and affiliated members of the organisation are entilled to nominate to the Board of Trustees at the AGM each year. We will invite or actively encourage applications from individuals from member organisations whose skills fit an identified gap on the Board. The Board is in the process of reviewing its processes and systems and has established a governance sU￿grouP which is continuing to undertake this work. Trustee induction and training At present, new twstees are induded into the organisation in the foll0v￿ng way: Potential new trustees are invited to attend an initial discussion with the Chair and Chief Officer, prior to applying to join the Board. Invitation to attend the AGM. where new members will be elected. This is also an opportunity to meet other Board members. Completion. with the Chair of the Trustee Induction Pack. which the board member then keeps as a manual. Introduction to the staff team and tour of the VCA offices in St Helens, and St Marie's at Halton. Attendan￿ at an annual Board away day. This process is regularly under review. Third Party Indemnity Insurance Third party indemnity insurance is provided for Board Members as part of our package of insurance cover. Organisation The Board of Trustees is responsible for the administration of the charity. The day-tc￿daY running of the organisation is delegated to the Chief Officer. The full board meets quarterly. The Board has one key sutFcommittee of the Finance and General Purpose Committee, this also meets quarterly. The Policy and Resources and Personnel Committees meet as and when required. All sutrTrcommittees have temis of referen￿, which set out the operating framework for the 3 committees. The organisation's policies and procedures set out the delegation of authority from the Board to the Chief Officer. Disclosure of inforniation to auditor Each of the trustees has confimied that there is no information of ￿lch they are aware which 15 relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. The Trustees report was approved by the Board of Trustees. Mr H Patel Trustee Mr J R Powell Trustee 11 December 2025

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF TRUSTEES RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The trustees, who are also the directors of Halton and St Helens Voluntary and Community Action for the purpose of company law, are responsible for preparing the Trustees Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming reSoUr￿S and application of reSoUr￿s, including the income and expenditure, of the charitable company for that year. In preparing these financial statements, the trustees are required to= select suitable accounting policies and then apply them consistently- observe the methods and principles in the Charities SORP: make judgements and estimates that are reasonable and prudent., and prepare the financial statements on the going ¢on¢em basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disdose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION Opinion We have audited the financial statements of Halton and St Helens Voluntary and Community Action (the 'charity'} for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the finanaal statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally AC￿pted Accounting Practice). In our opinion, the financial statements- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended., have been properfy prepared in accordan￿ with United Kingdom Generally Accepted Accounting Practice; and have been prepared in accordance v4ith the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordan￿ with Intemational Standards on Auditing (UK) (ISAS IUK)} and applicable law. Our responsibilities under those standards are further described in the Auditoffs responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordan￿ with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Conclusions relating to going concern In auditing the financial statements, we have conduded that the Trustees use of the going concem basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have perfomied, we have not identified any material uncertainties relating to events or conditions that, individually or collectively. may cast significant doubt on the charity's ability to continue as a going concem for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going con￿rn are described in the relevant sections of this report. other information The other infomiation comprises the information included in the annual repori other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other infomiation and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance ￿nclusion thereon. Our responsibility is to read the other information and. in doing so, consider whether the other information is materially inconsistent with the financial statements or our kno￿edge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have perfomied. we condude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

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 Opinions on other matters prescribed by the Companies Act 2006 In our opinion, based on the work undertaken in the course of our audit.. the infomiation given in the Trustees report for the financial year for which the financial statements are prepared, which includes the directors. report prepared for the purposes of company law, is consistent with the financial statements., and the directors, report included within the Trustees report has been prepared in accordance with applicable legal requirements. Matters on which we are required to report by exception In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors, report induded within the Trustees report. We have nothing to report in respect of the following matters in relats'on to which the Companies Act 2006 requires us to report to you if, in our opinion= adequate accounting records have not been kept, or retums adequate for our audit have not been received from branches not visited by us- or the financial statements are not in agreement viith the accounting records and returns., or certain disclosures of trustees, remuneration specified by law are not made" or we have not received all the infomiation and explanations we require for our audit., or the trustees were not entitled to prepare the financial ststements in accordan￿ wth the small companies regime and take advantage of the small companies. exemptions in preparing the Trustees report and from the requirement to prepare a strategic report. Responsibilities of trustees As explained more fvlly in the ststement of Trustees responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charitys ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concem basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic altemative but to do so. Auditors responsibilities for the audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or e￿Or, and to issue an auditorfs report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAS {UK} will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate. they could reasonably be expected to influence the economic decisions of users tsken on the basis of these financial ststements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities. outlined above. to detect material misstatements in respect of l￿egUlarl11es, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. Based on our understanding of the charitable company and sector, we identified that the principal risks of non- compliance with laws and regulations related to. but were not limited to, the Companies Act 2006, the Charities Act 2011, employment, pension and health and safety legislation and we considered the extent to which non- compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006 and the Charities, Statement of Recommended Practi￿.

H ALTON 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 evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates and judgements and revenue recognition.

Our procedures to respond to risks identified included the following:

• reviewing the financial statement disclosures and testing to supporting documentation to assess compliance

• with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

• enquiring of management about actual and potential litigation and claims, their policies and procedures to prevent and detect fraud as well as whether they have knowledge of any actual, suspected or alleged fraud;

• performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

• reading minutes of meetings of those charged with governance;

• obtaining an understanding of provisions and holding discussions with management to understand the basis of recognition or non-recognition of provisions; and

• in addressing the risk of fraud through management override of controls: testing the appropriateness of journal entries; assessing whether the accounting estimates, judgements and decisions made by management are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any. Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council's website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Peter Atkinson F.C.A. (Senior Statutory Auditor)

For and on behalf of JS. Audit Limited, Statutory Auditor

Chartered Accountants

James House Stonecross Business Park Yew Tree Way Warrington Cheshire WA3 3JD 16-Dec-2025 Date: ........................ .

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HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financial year Unrestricted St Marie's Restricted funds funds funds 2025 2025 2025 Total Total 2025 2024 Notes Income and endowments from: Donations and legacies Charitsble adivities other income 37,015 1,190,886 29,782 22,557 45,445 27 59,572 1,236,331 29,809 124,174 1,630,125 21,470 Total income 1,257,683 68,029 1,325,712 1,775,769 Ex enditure on: Charitable activities 1,560.655 70.398 68,029 1,699,082 1,310,553 Net (expenditurellincome for the yearl Net movement in funds (302.972) (70.398) (373,370) 465,216 Net (expenditure)lincome for the yearl Net movement in funds (302,972) (70,398) (373,370) 465,216 Fund balances at 1 April 2024 1,293,199 2,840.435 4,133,634 3,668,418 Fund balances at 31 March 2025 990,227 2,770,037 3,760,264 4,133,634 The statement of financial activities indudes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006. The notes on pages 14 to 31 fomi part of these financial statements. 10-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Prior financial year Unrestricted St Marie's Restricted funds funds funds 2024 2024 2024 Total 2024 Notes Income and endowments from: Donations and legacies Charitsble adivities other income 97,449 1,475,080 21,470 26,725 155,045 124,174 1,630,125 21,470 Total income 1,593,999 181,770 1,775,769 Ex enditure on: Charitable activities 1.058,385 70,398 181,770 1,310,553 Net (expenditurellincome for the yearl Net movement in funds 535,614 (70,398) 465,216 Fund balances at 1 April 2023 757,585 2.910,833 3,668.418 Fund balances at 31 March 2024 1,293,199 2,840,435 4,133,634 11

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Notes Fixed assets Intangible assets Tangible assets 12 13 3.576 2,784.462 7.154 2,864.005 2,788,038 2,871,159 Current assets Debtors Cash at bank and in hand 14 110,369 898,2C 149,054 1,154,380 1,008,575 1,303,434 Creditors: amounts falling due within one year 15 (36.349) (40.959) Net cu￿ent assets 972.226 1,262.475 Total assets less cur￿nt liabilities 3,760,264 4,133,634 Income funds Unrestricted funds St Marie's Designated funds General unrestricted funds 17 17 2,770,037 575.000 415,227 2,840,435 575,000 718,199 3,760.264 4,133,634 3,760.264 4,133.634 The notes on pages 14 to 31 fomi part of these financial statements. These financial statements have been prepared in accordan￿ with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the Trustees on 11 December 2025 Mr H Patel Trustee Mr J R Powell Trustee Company registration number 02539153 12-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Notes Cash flov￿ from operating activities Cash (absorbed by)Igenerated from operations 23 (256,174) 167,633 Net cash generated from investing activities Net cash generated from financing activities Net (decrease)lincrease in cash and cash equivalents (256,174) 167,633 Cash and cash equivalents at beginning of year 1,154,380 986,747 Cash and cash equivalents at end of year 898,206 1,154,380 The notes on pages 14 to 31 fomi part of these financial ststements. 13-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity information Halton and St Helens Voluntary and Community Action is a prtvate company limited by guarantee incorporated in England and Wales. The registered office is St Maries, Lugsdale Road, Widnes, Cheshire, WA8 6DB. 1.1 Accounting convention The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland. {"FRS 102°) and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019}. The charity is a Public Benefit Entity as defined by FRS 102. The financial statements are prepared in sterting. which is the ￿nCtIOnal currency of the charity. Monetary amounts in these financial ststements are rounded to the nearest £. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below. 1.2 Going concem At the time of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existen￿ for the foreseeable future. Thus the trustees continue to adopt the going concem basis of accounting in preparing the financial statements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the twstees in furtheran￿ of their charitable objectives. Restricted funds are subject to specifi¢ Conditions by donors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. Designated unrestricted funds relate to funds that the trustees have designated for a particular project within the objectives of the charity. 1.4 Income Income is recognised and included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the income., receipt is probable,. and the monetary value can be measured with sufficient reliability. Where income has related expenditure (e.g. Healthwat¢h), the income and related expenditure are reported gross in the SOFA. Bank interest is recognised vthen credited to the accounts. Income, which is subject to conditions that the charity has yet to fvrfii. or which is specifically for use in a future accounting period, is treated as deferred income. 1.5 Expenditure Expenditure is recognised on the accrual basis. The charity is not registered for VAT, thus all costs are shown indusive of VAT charged. Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources. 14-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) 1.6 Intangible fixed assets other than goodwill Intangible fixed assets are initially measured at cost and subsequently measured at cost, net of amortisation and any impairment losses. Amortisation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases= Website costs Over 4 years on a straight line basis 1.7 Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses. Depreciation is recognised so as to vrfrite off the cost of assets less their residual values over their useful lives on the following bases= St Marie's Fixtures and fittings Computers Motor vehides Equipment Leasehold propety Over 50 years on a straight line basis Over 4 years on a straight line basis Over 4 years on a straight line basis Over 4 years on a straight line basis Over 4 years on a straight line basis Over 3 years on a straight line basis The gain or loss arising on the disposal of an asset is determined as the difference be￿een the sale proceeds and the carying value of the asset. and is recognised in net incomel(expenditure) for the year. Tangible fixed assets are capitalised rf they can be used for more than one year and cost at least £1,000. They are valued at cost or, if gifted, at their value on receipt. 1.8 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 1.9 Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call wth banks, other short-lerm liquid investments with original maturities of three months or less. and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.10 Financial instruments The charity has elected to apply the provisions of Sedion 11 'Basi¢ Financial Instruments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, wth the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 15-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies {Continued) Basic financial assets Basic financial assets, which include debtors and Cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a finanang transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Impainnent of financial assets Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective eviden￿ that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impaimient loss is the difference be￿en the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in net in¢omel{expenditure) for the year. If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current Carrying amount does not exceed what the carrying amount would have been, had the impaimient not previously been recognised. The impairment reversal is recognised in net incomel(expenditure) for the year. Derecognition of financial assets Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the charity transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another paty that is able to sell the asset in its entirety to an unrelated third party. Basic financial liabilities Basic financial liabilities are initially recognised at transaction pri￿ unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the ￿tUre payments discounted at a market rate of interest. Financial liabilities dassified as payable within one year are not amortised. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary Course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. De￿CognItion of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 1.11 Employee benefits The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide temiination benefits. 1.12 Retirement benefits Payments to defined contribution rets"rement benefit schemes are charged as an expense as they fall due. 16-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Critical accounting estimates and judgements In the application of the charity's accounting policies. the trustees are required to make judgements, estimates and assumptions about the carying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experien￿ and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. The trustees consider the key accounting estimate to be the useful economic lives and associated depreciation rates attributed to the charity's tangible fixed assets as disdosed in Note 1.7. Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants receivable for core activities 1.497 1,119 2,616 2,443 2,443 35.518 21,438 56.956 95.006 26,725 121.731 37,015 22,557 59,572 97,449 26,725 124,174 Grants receivable for core activities Halton Borough Council 3.802 St Helens Borough Council other 3,802 63,290 63,290 31.716 31.716 21.438 31.716 31.716 26.725 21,438 26,725 35,518 21,438 56,956 95,006 26,725 121,731 17-

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HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Other income Unrestricted Restricted funds funds 2025 2026 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 other income 29,782 27 29,809 21,470 21,470 Expenditure on charitable activities Sector Capabilityconnectivity Support 2025 Capacity St Marie's Total 2025 2025 2025 2025 2025 Direct costs Staff costs Depreciation and impairment Staff health Staff travel & training Premises - rent l utilities Premises- other Printing, postage, stationery & telephone IT support & infrastructure Contracted work costs Project related training and other costs Subs, membership fees Information & promotion Insurance Bank charges 277.285 205,060 294,736 157,494 934,575 5,788 2,860 837 15,376 26,994 6.935 70,398 83.121 2.860 16,814 35,617 26,994 9,061 4,216 4,151 15,289 2,765 736 6.639 713 64.792 6,962 12,232 72,500 13,267 15.991 197.000 7,488 6,847 97,209 34,356 35,783 431,501 24,446 3,667 3,821 6,323 290 9,206 950 12,118 14,378 1,024 1,343 51,851 11,964 13,751 6,272 839 6,272 839 436,508 320,465 562,708 296,219 70,398 1,686,298 Share of support and governance costs Isee note 7) Governan 12.784 12.784 449,292 320,465 562,708 296,219 70,398 1,699,082 Analysis by fund Unrestricted funds St Marie's designated fund Restricted funds 448,529 320,465 517,263 274,398 1,560,655 70,398 68,029 70,398 763 45,445 21,821 449,292 320,465 562,708 296,219 70,398 1,699,082

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expenditu￿ on charitable activities {Continued) P￿VIouS year: Sector Capabilityconnectivity Support 2024 Capacity St Marie's Total 2024 2024 2024 2024 2024 Direct costs Staff costs Depreciation and impairment staff health staff travel & training Premises - rent l utilities Premises- other Printing, postage, stationery & telephone IT support & infrastructure Contracted work costs Project related training and other costs Subs, membership fees Information & promotion Insurance Bank charges 260.095 197,358 228.719 145,748 831,920 5,789 1,875 3,454 19,841 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 (see note 7) Governan 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 fvnds 446.025 188,093 243.886 180,381 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-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activities Charitable activities 2025 Total 2024 Governance 12,784 9,293 2025 2024 Governance costs comprise: Audit fees Accountancy 7,894 4,890 7,439 1,854 12,784 9,293 Auditor's remuneration The analysis of auditorfs remuneration is as follows.. Fees payable to the charity's auditor 2025 2024 Audit of the charity's annual accounts 7,894 7,439 Trustees None of the trustees (or any persons connected with them) received any remuneration, benefits or expenses from the charity during the year. -24-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 10 Employees The average monthly number of employees during the year was.. 2025 Number 2024 Number 34 32 Employment costs 2025 2024 Wages and salaries Social security costs other pension costs Health Benefits 845,805 69,558 19,212 2,860 754.564 60.032 17.324 1,875 937,435 833,795 Key management of the charity received employee benefits (including pension contributions} totalling £137,013 {2024- £112,415). The charity operates a pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund. The pension cost charge represents contribLrtions payable by the charity to the fund and amounted to £19,212 (2024- £17,324). 2025 Number 2024 Number The number of employees vthose annual remuneration was £60.000 or more were.. 11 Taxation The charity is exempt from tax on income and gains falling within section 505 of the TaxesAct 1988 or sedion 252 of the Taxation of Chargeable Gains Act 1992 to the exient that these are applied to its charitable objects. -25-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Intangible fixed assets Website costs Cost At 1 April 2024 and 31 March 2025 14,310 Amortisation and impairnient At 1 April 2024 Amortisation charged for the year 7.156 3,578 At 31 March 2025 10,734 Carrying amount At 31 March 2025 3,576 At 31 March 2024 7,154 13 Tangible fixed assets St Marie's Fixtures and fittings Computers Motor vehicles Equipment Total Cost At 1 April 2024 3.519.916 12.479 50,826 27.738 5,489 3,616.448 At 31 March 2025 3,519,916 12,479 50,826 27,738 5,489 3,616,448 Depreciation and impairment At 1 April 2024 Depreciation charged in the year 679,481 12,479 47,482 7,512 5,489 752,443 70,398 2,211 6,934 79,543 At 31 March 2025 749,879 12.479 49,693 14,446 5,489 831,986 Carrying amount At 31 March 2025 2.770,037 1,133 13,292 2,784.462 At 31 March 2024 2.840,435 20,226 2,864.005 14 Debtors 2025 2024 Amounts falling due within one year: Trade debtors Prepayments and accrued income 57,715 52,654 77,254 71,800 110.369 149.054 -26-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 15 Creditors: amounts falling due within one year 2025 2024 Other taxation and social security Trade creditors Other creditors Accruals and deferred income 16.302 4.997 3.657 11,393 15.746 8.524 3.290 13,399 36,349 40,959 -27-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 16 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific ￿nditionS by donors as to how they may be used. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 DEFRA food grants other CMCA early detection programme 22.557 27 45,445 (22.557) (27) (45,445) 68,029 (68,029) Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 DEFRA food grants NHS Cheshire and Merseyside Core20 connector programme CMCA early detection programme Liverpool City Region 26.725 (26.725) 28,000 60,920 66,125 (28,000) (60,920) (66,125) 181,770 1181,770) -28-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Designated funds The income funds of the charity include the follo￿￿ng funds which have been set aside out of the unrestricted funds by the trustees for specific purposes.. At 1 April 2024 Resources expended Transfers At 31 March 2025 St Marie's VCA delivery and growth funding Redundancy and winding up costs Building repair and maintenance fund 2.840.435 175.000 200,000 200,000 (70.398) (41.228) 2,770.037 175.000 200,000 200,000 41.228 3,415,435 (111,626) 41,228 3,345,037 Previous year: At 1 April Resources 2023 expended Transfers At 31 March 2024 st Marie's VCA delivery 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 -29-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 18 Analysis of net assets between funds Unrestricted funds St Marie's Total 2025 2025 2025 At 31 March 2025: Intangible fixed assets Tangible assets Current assetsl{liabilities) 3.576 14,425 972,226 3.576 2,784,462 972,226 2,770,037 990,227 2,770,037 3,760,264 Unrestricted funds St Marie's Total 2024 2024 2024 At 31 March 2024: Intangible fixed assets Tangible assets Current assetsl(liabilities) 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 19 Operating lease commitments Lessee At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, vthich fall due as follows= 2025 2024 Within one year 2.700 2.700 20 Related paty transactions Halton Insurance Services provided Insuran￿ services to the charity during the year of £6,123 {2024= £5,451}. Atrustee is a director of this company. Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisations). it is inevitable that transactions y￿11 take pla￿ with organisations in which a trustee may have an interest. 21 Control The charity is controlled by the board of trustees. -30-

HALTON AND ST HELENS VOLUNTARY AND COMMUNITY ACTION NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 22 Analysis of changes in net funds The charity had no material debt during the year. 23 Cash generated from operations 2025 2024 (Deficit)Isurplus for the year 1373,370) 465,216 Adjustments for= Depreciation and impairment of tangible fixed assets 83.121 83.121 Movements in working Capital.. Decrease in debtors (Decrease) in creditors (Decrease) in deferred income 38,685 (4,610) 59,571 {40,681) {399,594) Cash labsorbed by)Igenerated from operations 1256,174) 167,633 31