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← Halton Carers Centre

2025-03-31-accounts

Halton Carers Centre Limited

Charity number 1124493

A Company limited by guarantee number 06574889

Annual Report and Financial Statements

for the year ended 31 March 2025

Halton Carers Centre Limited

Annual Report and Financial Statements for the year ended 31 March 2025

Contents Page
Trustees' Annual Report 2 to 5
Independent Examiner's Report 6
Statement of financial activities 7
Balance sheet 8
Statement of Cash Flows 9
Notes to the accounts 10 to 16

Prepared by the Greater Merseyside Community Accountancy Service

1

Halton Carers Centre Limited

Trustees' report

Halton Carers Centre: Aims, Impact & Need Summary including demonstration of public benefit

Our Vision

To see all carers in Halton living fulfilled lives—able to care for their loved ones while also achieving their own potential.

Our Aims

Through our work, carers will:

Our Impact

Carers engaging with us report:

The Need in Halton

Our Response

We offer a needs-led, holistic programme of support, including:

well-being & Resilience

Skills & Knowledge

2

Halton Carers Centre Limited

Trustees' report continued

Our Reach (April 2024 – March 2025)

Monitoring & Evaluation

Our Funders & Partners

We are grateful to:

Reserves Policy

The board have reviewed the charity’s needs for reserves in line with the guidance issued by the Charity Commission and have a reserves policy in place which is reviewed annually in accordance with financial audit processes. The board believe that in addition to known commitments there is a need to hold at least 5 months unrestricted running costs in free reserve given the charity’s sources of funding are not certain. The policy statement provides that the trustees will produce annually a detailed analysis of reserves, both restricted and unrestricted based on the audited accounts, indicating the boards’ intentions with regard to the use of those reserves. For the year ended 31 March 2025 this analysis revealed that the total reserves of £328,054 represents 5 months running costs The board continues to aim to achieve a balanced budget that will increase our current level of unrestricted reserves. This will provide a safety net that will allow us to maintain basic services through this period when funding opportunities are more limited. We will however, continue to adjust activities and costs in line with the current financial climate.

3

Halton Carers Centre Limited

Trustees' report continued

Risk Management

The Board regularly reviews the operational and financial risks facing the organisation. Of the risks identified it is only the issue of funding that continues to be a concern and the Board has focused on this issue. The challenge remains, but there are a number of factors that are enabling us to be positive. Our fundraising plans set out our approach for generating income and is already beginning to show some dividends.

The Board believes that the primary risks it faces are related to the funding environment and the coming few years are likely to be challenging.

Statement of Trustees' responsibilities

The trustees are responsible for preparing the trustees' annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom accounting standards and applicable law). Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including its income or expenditure, of the charity for the year.

select suitable accounting policies and apply them consistently;

observe the the methods and principles in the Charities SORP

make reasonable judgements and estimates that are reasonable and prudent;

prepare the financial statements on a going concern basis unless it is inappropriate to presume that the company will continue as a going concern;

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity’s transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the requirements of 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.

Approved by the board on 2nd December 2025 and signed on their behalf by:

Stuart Moran Director / Trustee

4

Reference and Administrative Details

Halton Carers Centre Limited

Charity number 1124493 A Company limited by guarantee number 06574889

The trustees,who are the directors of the company for the purposes of company law, are pleased to present their report and financial statements together with the independent examiner's report for the year ended 31 March 2025.

Name Position Dates Bob Bryant BEM Chair Dr Ronald Marsh Diane Smith Linda Booth Darren Earnshaw Susan Turner Stuart Moran Angela Mcinerney Other Representatives Carl Harris Company Secretary/Centre Manager

Organisation

The Board of Trustees is responsible for the administration of the charity. The day-to-day running of the organisation is delegated to the Chief Officer.

The full boards meets quarterly and the organisation’s policies and procedures set out the delegation of authority from the Board to the Chief Officer.

Method of appointment

Trustees are elected by the members at the AGM

Registered address

62 Church Street Runcorn Cheshire WA7 1LD

Bankers

Lloyds Bank PLC Town Hill Warrington

Governing document

Memorandum & Articles of Association Incorporated 23rd April 2008

Objects of the organisation

The relief of persons who are ill, disabled or elderly through the provision of information and support to persons who care for those persons who are ill, disabled or elderly (carers) within the borough of Halton.

Independent Examiner HR Advisors Greater Merseyside Community Accountancy Service Peninsula St Marie's Lugsdale Road Widnes WA8 6DB

5

Independent Examiner's report to the trustees of Halton Carers Centre Limited

I report on the accounts of the charity for the year ended 31 March 2025 set out on pages 7 to 16

Respective responsibilities of the Trustees and examiner

The charity's trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed. Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

q examine the accounts under section 145 of the 2011 Act;

q to follow the procedures laid down in the general directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

q state whether particular matters have come to my attention.

Basis of Independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

1) which gives me reasonable cause to believe that in any material respect the requirements:

q to keep accounting records in accordance with section 386 of the Companies Act 2006; and

q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met; or

2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Jane Williams

MAAT Greater Merseyside Community Accountancy Service

St Marie's Lugsdale Road Widnes WA8 6DB

2nd December 2025

6

Halton Carers Centre Limited

Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 31 March 2025

Notes
2025
Unrestricted
funds
£
Income from:
Income from donations
(4)
35,980
Income from charitable activities
(5)
-
Other incoming resources
(6)
5,908
Bank interest
(7)
1,686
Total incoming resources
43,574
Resources expended
Charitable activities
(7)
19,561
Net incoming / (outgoing) resources
24,014
Transfers between funds
-
Net movement in funds
24,014
Reconciliation of funds
Total funds as at 1 April 2024
304,040
Total funds as at 31 March 2025
328,054		 2025
Restricted
funds
£
-
886,647
-
-
886,647
717,819
168,828
-
168,828
40,037
208,865		 2025
Total
funds
£
35,980
886,647
5,908
1,686
930,221
737,380
192,842
-
192,842
344,077
536,919		 2024
Total
funds
£
24,796
702,906
4,615
2,058
734,375
752,449
(18,074)
-
(18,074)
362,151
344,077

The above statement includes all gains and loses recognised during the year. All activities are regarded as continuing.

Comparative figures for the previous year by fund type are shown in Note 16. The Notes on pages 10 to 16 form an integral part of these accounts.

7

Halton Carers Centre Limited

Charity number 1124493

A Company limited by guarantee number 06574889 Balance sheet

as at 31 March 2025

2025
Unrestricted
Fixed Assets
£
Tangible Assets
(10)
-
Total fixed assets
-
Current Assets
Debtors and prepayments
(11)
3,000
Cash at bank and in hand
(12)
325,054
Total current assets
328,054
Current liabilities:
amounts falling due within one year
Creditors (due within one year)
(13)
-
Total current liabilities
-
Net Assets
328,054
Funds of the charity
Restricted Funds
-
Unrestricted funds
328,054
Total Funds
(15)
328,054		 2025
Restricted
£
-
-
-
208,865
208,865
-
-
208,865
208,865
-
208,865		 2025
Total
£
-
-
3,000
533,919
536,919
-
-
536,919
208,865
328,054
536,919		 2024
Total
£
28,133
28,133
3,000
312,944
315,944
-
-
344,077
40,037
304,040
344,077

The trustees (who are also the directors of the company for the purposes of company law) confirm that for the year ended 31 March 2025

the company was entitled to exemption from audit under section 477 of the Companies Act 2006, and

the members have not required the company to obtain an audit of its accounts for the year in question in . accordance with section 476 of the Act

the trustees acknowledge their responsiblities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts

The notes on pages 10 to 16 form an integral part of these accounts.

These accounts, which have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies, were approved by the trustees on 2nd December 2025 and signed on their behalf by:

Linda Booth Director / Trustee

8

Halton Carers Centre Limited

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 March 2025

Cash flows from operating activities:
Net income/(expenditure) per SOFA
Investment income
(7)
Depreciation
(Increase)/decrease in fixed assets
(Increase)/decrease in debtors
(12)
Increase/(decrease) in creditors
(14)
Cash flows from investing activities
Investment income
(7)
Net increase/(decrease in cash:
Total cash as at 1 April 2024
Total cash as at 31 March 2025		 2025
Total
£
192,842
(1,686)
28,133
-
-
-
219,289
1,686
220,975
312,944
533,919		 2024
Total
£
(18,074)
(2,058)
26,990
-
-
-
6,858
2,058
8,916
304,028
312,944

The notes on pages 10 to 16 form an integral part of these accounts.

9

Halton Carers Centre Limited

Notes to the accounts

for the year ended 31 March 2025

1 Basis of preparation

2 Accounting Policies

2.1 Fund accounting

2.2 Income

2.3 Expenditure and liabilities

10

Halton Carers Centre Limited

Notes to the accounts

for the year ended 31 March 2025

2.4 Tangible Fixed Assets

(a) Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. They are valued at cost or, if gifted, at their value on receipt. Rates of depreciation

Building Improvements: 20% straight line basis to nil Fixtures and fittings: 15% straight line basis to nil Equipment: 20% straight line basis to nil

2.5 Debtors

(a) Debtors are recognised at the settlement amount due.

(b) Prepayments are valued at the amount prepaid.

2.6 Cash

(a) Cash comprises bank deposits repayable on demand and any short-term highly liquid investments with a maturity date of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Creditors

(a) Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount, usually the invoice amount.

(b) Accrued charges are normally valued at their settlement amount.

2.8 Taxation

The charity is not liable to income tax or capital gains tax on its charitable activities.

3 Transactions with trustees and related parties

During the year one trustees claimed expenses £68 (2024: 0) for attending charity business.

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisation), it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. No transactions were indentified which should be disclosed under FRS 102.

11

Halton Carers Centre Limited

Notes to accounts

for the year ended 31 March 2025

4
Donations and legacies
Unrestricted
funds
£
Donations
35,980
35,980
5
Income from charitable activities
2025
Unrestricted
funds
£
NHS Halton CCG
-
Halton Borough Council
-
Halton Borough Council: Carers/Young Carers Grant
Carers Trust
-
Henry Smith Charity
-
Trusthouse Foundation
-
VOLA Consortium
-
The National Lottery: Community Foundation
-
NLCF: Know your Neighbour
-
The Mayors Fund
-
ASDA: Better Start Grant
-
Warburtons YC
-
Halton & St Helens VCA
-
The John Moores Foundation
-
Garfield Weston
-
The Talent Fund
-
Accelerated Reform Fund
-
The Steve Morgan Foundation
-
-
6
Other Incoming resources from
charitable activities
Unrestricted
funds
£
Carers Lottery
5,908
Fundraising
-
5,908
7
Investment Income
Unrestricted
funds
£
Bank Interest Received
1,686
1,686		 Restricted
funds
£
-
-
2025
Restricted
funds
£
178,433
178,433
179,730
5,278
60,000
-
-
70,188
17,860
-
-
-
8,500
10,000
30,000
40,000
79,892
28,333
886,647
Restricted
funds
£
-
-
-
Restricted
funds
£
-
-		 Total
funds
£
35,980
35,980
2025
Total
funds
£
178,433
178,433
179,730
5,278
60,000
-
-
70,188
17,860
-
-
-
8,500
10,000
30,000
40,000
79,892
28,333
886,647
Total
funds
£
5,908
-
5,908
Total
funds
£
1,686
1,686		 Total
funds
£
24,796
24,796
2024
Total
funds
£
360,263
163,433
-
2,255
40,000
26,488
9,995
70,188
17,860
11,624
400
400
-
-
-
-
-
-
702,906
Total
funds
£
4,615
-
4,615
Total
funds
£
2,058
2,058

12

Halton Carers Centre Limited

Notes to the accounts

for the year ended 31 March 2025

8
Restricted funds summary
Halton ICB
Halton ICB ~ Carers Breaks
Halton Borough Council
Henry Smith Charity
Trusthouse Foundation
VOLA Consortium
Carers Trust
TNL: Know Your Neighbourhood
John Moores Foundation
Garfield Weston
The Talent Fund
TNL: Reaching Communities
Accelerated Reform Fund
Halton & St Helens VCA
The Steve Morgan Fdtn		 Balance b/f
£
516
5,850
-
17,954
6,622
9,995
(900)
-
-
-
-
-
-
-
-
40,037		 Incoming
-
178,433
179,730
178,433
60,000
-
-
5,278
17,860
10,000
30,000
40,000
70,188
79,892
8,500
28,333
886,647		 Outgoing
£
133,385
186,250
178,433
39,493
6,622
9,827
7,881
16,335
7,500
7,500
10,000
70,188
11,947
4,125
28,333
717,819		 Transfers
Balance c/f
£
£
-
45,564
-
(670)
-
-
-
38,461
-
-
-
168
-
(3,503)
-
1,525
-
2,500
-
22,500
-
30,000
-
-
-
67,945
-
4,375
-
-
-
208,865

Purpose of restricted funds

Halton Borough Council provides funding for the provision of carers services in Halton.

NHS Cheshire & Merseyside ICB provides funding for staffing and associated costs. They also provide, once provided with proof of expenditure, the provision of up to £185,650 for carer breaks yearly.

Henry Smith Charity provides 50% funding for 2 wte carer support workers.

The Trusthouse Charitable Foundation provides funding towards 49% of 2 wte support workers.

Vola Consortium have provided IT equipment for unpaid carers to access whilst visiting either carer centre offices.

9
Governance Costs
Independent Examiners' fee
Annual Return Fee
Trustee Expenses		 2025
2024
£
£
750
750
13
13
68
140
831
903

13

Halton Carers Centre Limited

Notes to the accounts

for the year ended 31 March 2025

10 Staff costs and numbers
Gross salaries
Social security costs
Medicash
Pensions		 2025
2024
£
£
295,271
316,874
18,124
19,848
2,917
1,747
6,398
6,651
322,710
345,120

No employee earned £60,000 per annum or more in the current accounting period The average number of employees during the year was 12.5 FTE (2022:12.5)

The charity operates defined contribution pension schemes in respect of its employees. These contributions are made to externally administered pension schemes. The pension cost represents the contributions payable by the organisation to the fund.

11
12
13
**14 **		 Tangible assets
Building
Improvements
Cost
£
At 1 April 2024
269,903
Additions
-
At 31 March 2025
269,903
Depreciation
At 1 April 2024
241,770
Charge for year
28,133
At 31 March 2025
269,903
Net book value
At 31 March 2025
-
At 31 March 2024
28,133
Debtors and prepayments
Debtors
Prepayments
Cash at bank and in hand
Current Account
Business Reserve Account
Cash in hand
Creditors and accruals
Creditors
Accruals		 Fixtures &
Computers &
Fittings
Equipment
£
£
1,900
32,151
-
-
1,900
32,151
1,900
32,151
-
-
1,900
32,151
-
-
-
-
2025
£
-
3,000
3,000
2025
£
378,055
155,851
12
533,919
2025
£
-
-
-		 Total
£
303,954
-
303,954
275,821
28,133
303,954
-
28,133
2024
£
-
3,000
3,000
2024
£
163,694
149,185
66
312,944
2024
£
-
-
-

14

Halton Carers Centre Limited

Notes to the accounts continued for the year ended 31 March 2025

**15 ** Analysis of Resources by
Charitable Activities
notes
Income
Opening balance @ 01/04/24
Halton Borough Council
Carers Trust
Halton CCG ~ Carers Breaks
NHS Halton ICB
Henry Smith
John Moores Fdtn
Garfield Weston
The Talent Fund
Accelerated Reform Fund
TNL: Know Your Neighbourhood
TNL: Reaching Communities
The Steve Morgan Foundation
Halton & St Helens VCA
Bank Interest received
Other Income
Donations
Fundraising
Total incoming resources
Expenditure
Salaries and NICs
(10)
Employee Health
Payroll costs
Staff travel expenses
Rent & Room Hire
Training
Volunteer expenses
Printing, stationery & postage
Equipment Software & IT Support
Adverts, publicity & recruitment
Insurance
Depreciation
Carers Breaks
Young Carers Breaks
Carers Trust
Activities
Therapies
Repairs & Maintenance
Fees, subscriptions & licenses
Utilities
Governance Costs
Total resources expended
Transfers between funds
At 31 March 2025		 £
292,416
-
-
-
178,433
-
-
-
-
-
-
-
-
-
1,686
-
35,980
5,743
514,258
68,777
1,459
353
1,205
11,459
-
2,261
4,299
14,439
-
1,215
28,133
-
-
-
10,070
30,237
2,050
17,352
4,240
443
197,993
-
316,265
Centre
Funds		 £
516
-
-
-
178,433
-
-
-
-
-
-
-
-
-
-
-
-
-
178,949
72362
1459
353
2789
11459
-
-
5887
14439
-
1218
-
-
-
-
-
-
2051
16752
4243
375
133,385
-
45,564
NHS
Halton ICB		 5,850
-
-
179,730
-
-
-
-
-
-
-
-
-
-
-
-
-
-
185,580
-
-
-
-
-
-
-
-
-
-
-
-
150,750
35,500
-
-
-
-
-
-
-
186,250
-
(670)
Carers
Breaks		 £
900
-
-
5,278
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
4,378
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,881
-
-
-
-
-
-
7,881
-
(3,503)
Carers
Trust		 6,622
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,622
6,622
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
6,622
-
-
Trusthou
se Fdtn		 17,954
-
-
-
-
60,000
-
-
-
-
-
-
-
-
-
-
-
-
77,954
27,589
-
-
800
2,160
-
-
2,498
-
500
300
-
-
-
-
4,746
-
-
500
400
-
39,493
-
38,461
Henry
Smith		 -
-
-
-
-
-
-
-
-
-
17,860
-
-
-
-
-
-
-
17,860
12,700
-
-
-
-
-
1,478
-
-
-
-
-
-
-
-
2,157
-
-
-
-
-
16,335
-
1,525
TNL:
KYN		 -
-
-
-
-
-
10,000
-
-
-
-
-
-
-
-
-
-
-
10,000
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,500
-
2,500
John
Moores
Fdtn		 -
-
-
-
-
-
-
30,000
-
-
-
-
-
-
-
-
-
-
30,000
7,500
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,500
-
22,500
Garfield
Weston		 -
-
-
-
-
-
-
-
40,000
-
-
-
-
-
-
-
-
-
40,000
9,899
-
-
-
-
-
-
-
-
-
-
-
-
-
-
101
-
-
-
-
-
10,000
-
30,000
The
Talent
Fund		 -
-
-
-
-
-
-
-
-
-
-
70,188
-
-
-
-
-
-
70,188
70,188
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
70,188
-
-
TNL: RC		 9,995
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
9,995
-
-
-
-
-
-
-
-
9,827
-
-
-
-
-
-
-
-
-
-
-
-
9,827
-
168
VOLA		 -
-
-
-
-
-
-
-
-
79,892
-
-
-
-
-
-
-
-
79,892
6,316
-
-
-
-
-
-
-
-
-
-
-
-
-
-
5,631
-
-
-
-
-
11,947
-
67,945
Acc
Reform
Fund		 -
-
-
-
-
-
-
-
-
-
-
-
-
8,500
-
-
-
-
8,500
3,125
-
-
-
-
-
-
-
-
-
-
-
-
-
-
1,000
-
-
-
-
-
4,125
-
4,375
Halton St
Helens
VCA		 -
-
-
-
-
-
-
-
-
-
-
-
28,333
-
-
-
-
-
28,333
28,333
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
28,333
-
-
Steve
Morgan		 Total 2025
£
332,453
-
5,278
179,730
356,866
60,000
10,000
30,000
40,000
79,892
17,860
70,188
28,333
8,500
1,686
-
35,980
5,743
1,262,509
320,912
2,917
705
4,794
25,078
-
3,739
12,684
38,705
500
2,733
28,133
150,750
35,500
7,881
23,706
30,237
4,101
34,604
8,883
818
737,380
-
525,130

15

Halton Carers Centre Limited

Comparative Statement of Financial Activities

(Including Income & Expenditure Account) for the year ended 31 March 2025

16 Comparative income and expenditure by fund type

Income from:
Income from donations
Income from charitable activities
Other incoming resources
Bank interest
Total incoming resources
Expenditure on:
Charitable activities
Net incoming / (outgoing) resources
Transfers between funds
Net movement in funds
Reconciliation of funds
Total funds as at 1 April 2024
Total funds as at 31 March 2025		 2025
£
35,980
-
5,908
1,686
43,574
19,561
24,014
-
24,014
304,040
328,054
Unrestricted		 2024
£
24,796
12,424
4,615
2,058
43,893
32,448
11,445
-
11,445
292,595
304,040
Funds		 2025
2024
£
£
-
-
886,647
690,482
-
-
-
-
886,647
690,482
717,819
720,001
168,828
(29,519)
-
-
168,828
(29,519)
40,037
69,556
208,865
40,037
Restricted Funds		 2025
2024
£
£
-
-
886,647
690,482
-
-
-
-
886,647
690,482
717,819
720,001
168,828
(29,519)
-
-
168,828
(29,519)
40,037
69,556
208,865
40,037
Restricted Funds
690,482
720,001
(29,519)
-
(29,519)
69,556
40,037

16