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: ........................ . 

**- 9 -** 



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