R•glstered number: 6402216 Charty number: 1126484 LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 'ACINbnth4" 1811212023 COMPANIES HOUSE
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LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A Company Ilmlt•d by guarantee} CONTENTS Page Reference and admlnlstrativ• details of the charity. Its trustees and advisers Tiu$t•e$' report Independent •xaminef$ r•port 10 statemenl of flnan¢lal actfvftles Balance she•1 12 Statement of cash flaws 13 Notes to the finaficial stat•rn•nts 14-21
LANCASHIRE SSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A ¢ompany Ilmited ty guarant••} REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRVSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2023 TStee$ Jeremy Garth Hodgkrnson, (Chair) Gregory Mitten (reSned 25.07.23> Joyce Christine 81he, (Treasurer) Elaine Louise Barker Tracy Ann Hopkins Yakub Patel Lynn S8ggerson Nasima Bahadur Zaman Vic Cilarella (appointed 04.10.23) Company r¢gist•r•d numb•r 6402216 Charlty registered numb•r 1126484 Roglstarod offl¢• Boulward Centre 45 Railway Road Blackbum Lancashire BB11EZ Company secretary Jeremy Garth Hodinson Accountants CW A¢countants Limite(I 30 Brotherston Drive Blackbum Lan¢ashire B8 4EJ Bankers Virgin Money 25 Manchester Road Burnley 8811 1HX Page 1
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE {A ¢omp•ny Ilmlted by gu¥r•ntse) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2023 The Trustees present their annual report together with the financial statements of the Charity for the period 1 April 2022 to 31 March 2023. The Trustees confim) that the Annual Report and financial statements of the company compty wth the current ststutory requ1ments. the wuirements of the ¢omp8nls governing document and the provisions of the Statement of Recommended Pradice ISORPI, applicable to charities preparing their accounts in accordance vAth the Finanual Rek)orting Stsndard applicable in the UK and Republic of Ireland (FRS 1021 leffective 1 January 2015) as amended by Upxjale Bulletin 1 leffe¢tive 1 January 20151. Since the Charity qualifies as small under section 383. the Strategic rewn required of mèdlum and large ¢ompanie5 under The Companies Acl 2006 IStrategK Report and Directorfs Report) Regulat5 2013 is not required. Obj¢¢tlves and Activities a. POLICIES AND OBJECTIVES LACVS was formed in 2007 as a charitable company by the sub-region's districtased Councils for Voluntary Service ICVSI. 11 was established to foster ckjser collaboration including sharing resources. supporting kjcal delivery and ath'ng as a Vehide a cOdinated s)-regIonal volunlary. community. faith and sorial enterprise IVCFSEI sector voice. The Obj'ects of the Charity are". "To promote any charitable purFW for the benefft of the communty in the Lan¢ashire Sub Region, whith includes the local govemment areas of BlackbLrm Darwen Unitary Authority. Blackpod Unitary Authority and Lancashire County Council (heranafter called the"ATra of Benefit.) and in particular, the advancement of education, the protection of health and the relief of poverty, distress and si¢kngss and in furtherance ol the said purposes. but not further or Otheis8. to promote and organise cwperation in the achievement of the same among the members of the Association in the Area of BeneffiL" LACVS'S wsKJn 1$ of a Mbranl. diverse and suslainable Lancashiro sulwegK)n with a strong. independ8nt and effective VCFSE sector that improves people's quality of life and Contributes lo Ihriving mMunitIes. Its miSsn is to support voluntary action that ernpo ¢ommunitres and ¢l)anges Irves. LACVS, its members and associates have strong values and are cx)mmilted lo: helping to hamess the skills, lalenl an¢J energy that are at the heart of strong and heamhy MmunitieS enabling citizens lo be actwe in thwr COMMUnrt both indmdually and colle¢b"vety- particularly those whose full parb"¢¥palion in soaety is limrted by economic disadvantsge, in51ilulional di5criminalion and exclusion enabling the voices of10¢81 people lo be heard through effective TepresenLi¢)n that links the VCFSE sector to decision makets across localib"es, districts and the SUregIOn a VCFSE sector that is vibrant. diverse and independent collaboration that improves support for the VCFSE sedor services that are reswnsive to local need and of a consistènt and quality standard campaigning on issues that affecl th& VCFSE sector and local tnmunities. quality of lif& and cMtributes towards equalty an¢J sooal jusb.ce the accountakn.lty of LACVS, its membws and assocrates. Page 2
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company Ilmit•d by gyarantst) TRUSTEES. REPORT {¢onlinued) FOR THE YEAR ENDED 31 MARCH 2023 a. POLICIES AND 08JECThES - cOntind The Work of LACVS. ils members and assctiates. 15 rooted in hxal communities and reaches out to 1,000$ of VCFSE organisations. It is delivered by staff and volunteers from centres across the sulwegion. LACVS'S members range in srLe. resources and geographical coverage frtrn single district to county wide. They provide different elements arKI o)mbinations of infrastructure Services. including.. support for Trustees. slaff, and volunteers helping new groups lo set up arKI existing ones to becorne smer through inf¢Jmiation. guidance and training e.g. govemance, business planning. quality and lunding development specialisms that include equality. diversity and suppx)rt for BAME communtlies developing llabOratiVe projects al neighbwrhood level 1¢h help economically ina¢lNe. unemployed. isolated or vuln$rable sIdents brokering and Supporting volunteering. $0 that indTrwduals can volunteer in their ¢ommunities and organisation$ can be effe¢lrve in how they involve volunleets in their work running local forums and netjvtyks of VCFSE grw)s, faulitatsng representatn, enabliry infonnation sharing and ¢tKJperation collaboration with public and private se¢tots. induding strategic wryk at lo¢al and sutrwional level, ensuring that local communities, voice and concems a heard mpaigning and influencing policy and deusions on issues that matter lo *xal peo and their communities helping local PeIe to ¢onnecl to VCFSE services in Iheir community. wth infcrfmats.on and signposting to access support or volunteering social prescribing project work that supports health and tlIe1n9 mmunity managing granl pfogrammes that prowde vital funding to k)¢al VCFSE groups offering bespoke seryices IndJing )untancy. payToII and DBS checks. LACVS'S members also run a range of projects and SeThes that fill gaps and offer solutions lo need. b. ACTIVITIES FOR ACHIEVING OBJECTNES AND REVIEW OF ACTMTIES LACVS members We active over the yearthrng in newJhbouthood, dislrict. SUb-10ntil and thematic neM)rks and partnerships. This induded VCFSE nehvorks and place-based partnerships working with health, local authorities and other agenc4es. Members contributed lo Ihe WOTk of LarShIre arKI South Cuwnbria VCFSE Aliance, including an LACVS Director land Trustee of Blackpwl, WyTe and Fyhje CVS) acting as c¢xhair. The Allk?nce primarily comprises representslives from VCFSE partnerships and seeks to strengthen the role of the sector and collabcfative working thin the health and scoal care system. Tho NHS was continuing lo undergo major change in 2022-23 wth the overhauling of ils $lru¢tures and the introducbon of the Inlegrated ca Board and reshaped place-based parbwships. This change brought ongoing uncertainty for LACVS membws and the der VCFSE sector, from the potential k)ss of we1141eveloped relationships wth heatth representatives to charyes in fundiThJ arrangements. LACVS, with member and Lancashire BME Nefvrk CEO as lead. helped facilrtate a Workshop . Developing the Vision and Strategic Objectives for the Integrated Health Care Board and Health and ca Partnership Equality. Diversity, and Inclusion Strategy in May 2022. LACVS submitted a proposal lo the Nat01 Loltery to thive foN4ard the Lancashire Lo¢al manilesto. This was Ihe resum of a number of fonjms and workshops worktng partners across Lancashire and Volunlary Sector Northwest IVSNWI. LACVS was adw.sed towards the end of the financial year that the lundraising application was successful and they will deliver the Project over next 5 years. Page 3
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A ¢ompany limited by guarnntso) TRUSTEES. REPORT Icontlnu•d) FOR THE YEAR ENDED 31 MARCH 2023 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTivmES • continued Its nine priorities were inlormed by four key ¥r¢as for thange Klentified through exlen5ivti consultation with the VCFSE sector 8GrosS the NorthwesL' an equal and fair Lan¢ashiro community wellbeing thriving local economy adequatè resourcing for the VCFSE sgd(Y to achieve its goals. CVS also we1wM National A$50ci3tion for C(xnmunity and Voluntsry Action INAVCA)'s work promoting the importance of VCFSE infra$tru¢ture seNcs in 2022. LACVS members were acbvety involvod in dIuSsIOnS around this development Work and its idenlffi¢ation of four pillats of servKes: leadership and advoca¢y partnerships and collaborations capacity building voluntsering. LACVS was also a wtner ith members in the woductirn of-1(X)O Voices Lancashire and Cumbria". VSNW'S report presented fintlings and reMmendatiOnS from one-tone intemews ndUcted by p8rtner5 wilh people from mmunitieS most impacted by the pandemic in Lancashire and Cumbria. This inclLNJed people from: BAME communities aged under 25 loriginalty NEET bul changed to refiect the impact of Kickstsrt programme dwing Iho period of the survey) living in wral areas living in deprived areas and who are on the aulistic swthm or othemse disabled. Key issues that emerged included difficullies accessing GP and other heallh servic. particularly fac£-tO•face: the impacts of COVID-19 and restri¢tion on mentsl health: communication and accessibilty dthculties for those th English as a second language and disabled rxmnmunitss. Recommendations included the need for further research into the impacl of access issues. for expansion of social prescribing services and lor closer working %wth and investment intrj the VCFSE sector as a key partngr in reducing iwualilies. These involvements relleth LACVS'S ongoing ¢omrYMtment to supporting the role of the VCFSE sector in ils diversity and seeknng to connect it to sutHegional gIonal agerKlas. LACVS'S members primary work over the year was in their respedive nehbOurhOodS, dislri¢ts and a¢ro$s Lancashire. Ths work ranged Irom pr8CtiC81 support of 1.OOOs of local VCFSE sector organisalions lo running local neorkS and partnership working with other sectors las referred to above). The VCFSE sector was in part re-s9tting itself after the unprecedenled challenges of ihe pandemic. Many organisations played essential roles in supporting people during the crists and were now adjusting fo a post COVID environment and the impact of the rising cost of living. Challenges such as funding and reduced volunteer numbers from the effects of the pantlemtc We amongst the issues faced by organtsalions. LACVS members continued lo offer Sup lo voknteer involvry organisalions over Ihe year and worked on developments suth as wdening access lo volunteersng quality standards. They also offered 5UPPOrt in areas such a5 acting a5 a channel for the distribution 01 £1.000.OOOs of fvr1ng from charitsble Irust and public bodies. Page 4
LANCASHRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A Company limited by guarantee) TRUSTEES. REPORT {conllnu8d) FOR THE YEAR ENDED 31 MARCH 2023 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTNinES - continued They also con11nLd to play a major rde over the Jear supporting heath and welbeing through delivery of soci81 prescribing work in the suwion. This included some members, providing local supwt Ihou9h link workers, grants that sUprt the work of the k)cal sector las part of the funding channels referd to 8lx)vel and BPR CVS'S CEO leading on work the National Academy for Social Pre5cribing's Thriviry CommunTIi8s Programme nelwot1(. LACVS members also contrtbuled to final phase of the Community CVS led Kickslart programme, a national iniliatsve providing urrfJ people wth a gateway into employment. This fvnding enblerj emF4oyers lo fftate job placements for 16-to-24-year olds on Universal Credit and induded rnerre both hosting placements and facilitating the invofvernent of VCFSE bodres in their local areas One of the messages from LACVS both collectNely and through ils indrvidual membeTS from ils work in 2022-23 is that infrastructure work in support of a VCFSE sector doing vital work remains crucial for volunlary action. Thi5 in twn 15 essential for thrivff communities. ¢. MAIN ACTMTIES UNDERTAKEN TO FURTHER THE CHARITYS PURPOSES FOR PUBUC BENEFIT Trustees have complled %Mth their responbIlIty lo have due ard to the ComMs1o,S widan(% on public benefit in exercising their powers and dut. Trustees are lully aware of their roles and Tesponsibililies an¢J in planning their activities for the year have kept in mind the Charity Comfflission's guidance at Trustee meetings. LACVS brings benefft lo the public in line with its Obj'ecls through: collaborab've working to support mMunity and voluntary action ihat ernwerS h)cal communities that meets need arKI improves quality of lrfe. senrices that enable new frontline groups lo form to meet unmet local need 8n(F existing ones lo Improve; direct support to vofunteers and assistsnce lo volunleer tnvofving organisalws that bring 8 range of positive impacts on indivKluals and their ¢ommunrties- Supporknng antl providing fronuine projecls and seNices that he¥) econOmlty inactive, unemployed, isolated or wlftèrab pwle. d. VOLUNTEERS LACVS is grateful fc* the witn"bulion of volunteers to rts members. work Tri areas such as supporting the runniThJ of local offices. administration ond delivery of project semces. Financial r•vi•w a. GOING CONCERN After rnaking appropriate enquiries. Ihg Trustees have a reasonable expeclation that Ihe Charity has adoquale resources lo continue in operational existence for the foreseeab fulure. For this reason they ntInue lo adopt the going concem basis in KKeparing the finanual slalements. Furiher detsils regaTdin9 the adOpn of the going concem basis Can be found in the AcUntIng Policies. Page 5
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlted by guaranleo) TRUSTEES. REPORT {¢onllnu•d} FOR THE YEAR ENDED 31 AIARCH 2023 b. FINAMCIAL REVIEW LACVS'S total incoming resources and expenditure for the arWa$ £56.942 and £55.650 rg$p8Ctivety. Income was primarity r8late¢J to Kickstart project work (£39.2631. After transfers befvleen funds the Ljnrestricted surplus for the year was £27.104 whth when added lo rgseTve5 brought forward resulted in unrestricted reseryes Carried forward of £63,252. LACVS has a reserves policy to hold funds equivalent to al18ast 6 mnths. o)re running costs. approximately £2.500. Trustees arg satisfigd this is a prudenl postion. Ttee$ 11 be seeking lo devek)p addibonal in¢ome streams over the year. ¢. PRINCIPAL FUNOING Principal funding was from DWP lor the Kickslart programme. Struelurei gov•rnan¢o and man¥gem•nt . CONSTITUTION Lancashire Association of Councrfs for Vduntary Service (CVS) is a company limited by guarantee governed by ils Memorandum and Articles of Associalh)n daled 18 October 2007. It is registered as a charity wrth the Charity Commission. Membership of Ihe charity is open to aulhorised represenlalives from Cwncils for Voluntsry Service {CVSI and other VCFSE organisations whose primary role is delNery of infrastructure services in Lancashire sub-regK>n as approved by the Tnjstees. The currenl membership is.. Hyndbum and Ribble Vallèy CVS. Bumley, Pendle and Rossendale CVS. Community CVS, Blackpool, Wyre and Fylde CVS. Lancashire BME Netr•ork, Lancaster Distr1 CVS, West Lan¢ashire CVS and Vdunteer Centre 81ackpool W>Te and Fde. The membeTs each agroe lo contribute £1 in the event of the tharitywindirrtj up. b. METHOD OF APPOINTMENT OR ELECTION OF TRVSTEES As sel oul in Ihe Artides of As59cialion the Chair arHJ TreaSur of Ihe Charity are appointed by the Trustees. Th8 AGM'S formal business includes the retirernenl of Trustee5 and the filling of vacarries.The current Twslees are Chief Offir$ and a Trustee of their nominalbrtg bodies and bring extensive e¥perience of voluntary sector management, governance. businèss 8nn1rvj and have a good understandiNJ of the conleMs of the Memorandurn and Artides of AssociafM)n and their legal oblatron$ U(er charity and company18W. c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES Induction and training are available for new Twstees. Ml Trustees arn erKouraged to attend 8ppropriat8 external Iraining events v4here these will fac1"tate the undertaking of their role. d. ORGANISATIONAL STRUCTURE AND DECISION IAAKING The Board of Trustees administers the charity. The 8oard meets al least 6 kn.mes per Jpar. Trustees have the power to delegate functions to committees appointed by them provided al least one member is a Trustee or an authorised representab've and there are robust reporting procedures back lo the Board. The Board includes input from an assctiate member whose represenlalive attends meetings in a non-voling capacity. Page 6
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company limited by gurant•el TRUSTEES. REPORT {continuedl FOR THE YEAR ENDED 31 MARCH 2023 •. RELATED PARTY RELATIONSHIPS There were no reL8ted party transactions in the ar ende(F 31 March 2023. I. RISK MANAGEMENT The Trustees have a rssk management strategy wthich comprises". review ofthe risks that the tharity may face.. the establishment of systems and procedu5 to miligate those rrsks- an¢J the implementation of procedures designed to minimise any p)tential impact the tharity $hwk1 those risks materialise. The charity is continuing work on irnpromng its poliues and procedures and systems as ils collaboratrve Work Prograrnmes grows. induding monitoring and project reporting. Tnjstees engage Bumley. Pendle and R05sendale CVS in support of administration and financial controls and a consuhant who assists the Board in ils co<Jrdination and development. A key element in the management of finanual risk is the setting of a reseNes policy which is kept under review by trustees {see Financial Review above). Plans for future perlods a. FUTIJRE DEVELOPMENTS LACVS will build on its key role in the development of the VCFSE Sector Manifesto for Lancashire, through LOCAL. a new National Lotteryfvnded proie¢t. LOCAL will focus on the implementation of the Manrfeslo's nine priority areas in the sub-region. They indude equalty and social Justi fty all," tackling t)ovety. th& VCFSE sector as an equal parlner. one¢(w a Lan¢ath"re sotsal prewbing model: and adequalt osour¢es for the VCFSE sector. This 11 be a major proje¢t for LACVS in its support of tho VCFSE 5ectorfs vital rolè. It will enable LACVS to: refresh its Collaborative work programme complement the wod( of members dev91op work with other partners promote the rde and v¢i¢e of the V•ider VCFSE sector inc4udirJ th¢)se Vilaf under the radarf groups- often overlooked rf not undervalued and crucially. help initiate change in aa$ that wll beneffil cmmunIeS ¥KludirwJ those exdudetj and bearing the effects of exclusion and ineoualibes. This is at a time of continuing uncertainty with changes to the NHS Ir)tegr8ted ca System and possible changes to local authorities through the crealion of a combined authority for Lancashire. Concems maIn Ihal existing re&tionships and inveslment in the VCFSE sector may be disrupted or reduced. This may resuif in wel established and successfvl work bein9 lost to Ihe detriment of kxal communities, heath and wellbeing. This has implicalions both for the woth an¢Y funding of LACVS members and more broadly the VCFSE sector 8nd its role supporttng community soluttons that tmprove heallh and wellbeing. The importance of the sectorfs Contribution lo health defined broadly has been ewdenced in the sedorfs eroagemenl in initiatives such as Population Heamh Management Investment Fund. LACVS Directors. induding a TnJstee from Wesl Lancs CVS and CEO of Lancaster Distri CVS wll. in the )ntext of this changing land$Pe. continue to engage in Ihe work of Lancashio and South Cumbria VCFSE liwKe. with ils focus on strategic workry wlh heallh and social care $tern. Page 7
LANCASHRE ASSOCIATION OF COUNCILS FOR VOLVNTARY SERVICE (A tompany limit•d by guaran1••? TRUSTEES. REPORT Icontlftued) FOR THE YEAR ENDED 31 MARCH 2023 a. FUTURE DEVELOPMENTS- ¢onllnu•d Collaboralive w01ng is a central part ol the ro of LACVS and its rnember5. In 202>24 this will in¢lude'. LACVS Director and CEO of VC Blackp1. We arxl Fde playing a key role in the development of a ngw Communty Ath"on Nehvork in Blackp1 th Bla¢kpool Citizen Advice and Social Entorprise SolutKJns CEO of Hburn and Ribble CVS bn9 a partner in the HyTrdtrrn Way inative. Other involvements by LACVS DirectOTS will include: CEOS of Lancaster Di51ricl CVS and Communty CVS joining the Board of Voluntary Sector Northwest and helping 10 51renglhen connectsons lo sub-regional agendas. LACVS Treasurer arhd CEO of Burnley Pendle and Rossenda18 CVS. becoming a member ofthe NAVCA Board. The CEO of Lancashire BME will be a¢tirvJ as the Nortrmesl region lead IOT The Phoenix Way. national collaborative movement which wll be supporting the work of BAME VCFSE organisalions. LACVS members wil continue lo offer InfrastrlUre supwt to a VCFSE sector dealiro with challenges such as the cost-ol-living crisis. This ranges from practical support to Ihe passirMJ on funds from charitable trusts and public bodies. Member5 wll also work on developiTrJ vdunteering infrastructure and standards including In Preston, where Ihere has been no such provision recent years. LACVS wil be welcoming Preston Community Network as an assouate member in 202>24 and look5 foNard to working th it. PIIEMBERS. LIABILITY The Members of the Charity guarantee to contritmrte an arrKMJnt not exceeding £1 to the assets of the charity in the event Ofwding up. INDEPENDENT EXAMINER A resolution will be prok)osed at the Annual General Meeting that Courtney Wright of CW Ac¢ountsnls be appointed as Independent Examiner for 2023-24. TRUSTEES. RESPONSIBILMES STATEMENT The Tru5tegs (who a also dirpclors of Lancashire A550Gation of Couwls for Voluntary ServFC8 for ihe purposes of company lawl are respongble for preparing the Trustees, report and the financial statements in accordance with appIlble law and United Kingdom Accounting Standards (United Kingdom Generaly A¢cepted Accounting Praclicel. Company law requires the Trustees to prepare financial Statements for each financial year. Under Gompany law the Trustees must not approve the finanual statements unless they are satisfied that they give a true and fair view of the stst¢ of affairs of the tharitable company and of the inc£Jming SOurCeS and applrcabon of resources, including the in¢ome and expenditure. of the chawitaile company for that period. In prewing these financial statements. the Trustees are UlTed lo.. select suitable accounting poliu8s arbj then appty thom consislonty. observe the methods antl principles in the Charities SORP., make judgments and accounting estimates that arn reasonab and prudent: prepare the financial statements on the going concem basis unless (( is inappropriate to presume that the charitable company wll ¢#)ntinue in operalion. Page 8
LANCASMIRE N3SOCIATr)N OF COUNCILS FOR VOLUNfARY SERVICE IAeornpAhy limlt•d ty yu•rnnt••l TrUSTEES' REPORT (eohllnv•dl FOR ThE YEAR ENDED 31 MARCH 2023 The Trustees ore Spons for keeftg ado4uale 8Cfp3uthg rnC£> that 8r8 sulwent to show ar1 expl&ln Ihe chwitable companys transaci5 8TrJ dtsc105e wilh rvasonabk acturaGy •t any b.mè the finano81 position of the chaTrtsbk e¢mpanyand •n8ble thèm to ensum thal thè fjnanclal siaternènis compty w&ith the Cornwies A¢t 2th)6. Th•y are Te¥Fr51b1e for salewarding Ihè 8ssal8 ofthè tharitth and hencè fortaklng r•aSUMb $lsps prown dotKJn of traLwJ ollw IrrègLtsrlUes. The TnJstees are responsitrAe the rnwtengnc¢ and inlewty of the eorporats ffnanthl trbfom18tlon included on thg charitable tompanrfs w•bsrte. LegsW)n in tho UNtod Klngdom 9o¥wning lh& preparotion end dJss8jno1j0n ofJkn8nd•l slatorwts rnaydlff8rfrom kn otsrhKl6dkllors. Thls report was approved tylhe TrLtste•s, on 11 Detorykn 2023 orl Il behall by. Garth Nod9lnson Tvy•t•e Crfn• Blylh• Page 9
LANCASHIRE A&SOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmltad by guarant••) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2023 INDEPENDEKf EXAMINER'S REPORT TO THE TRUSTEES OF LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLVNTARY SERVICE lthe'charity I report to the charity Trustees on my examina ol the accounts of the Charity for the ypar ended 31 March 2023. This port is made solely to the Charitls Tntstees, as a body, in accordance with Part 4 of the Chèribes (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Chantys Trustees those matters l am required to state to them in an Independent examinerfs report and for no other purpose. To the fijllest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charitys Trustees as a body. for my work ry for this report. RESPONSI8ILmES AND BASIS OF REPORT As the Trustees of the Charity {and its drrect¢YS lor Ihe purrK)ses of ts)mpany JJW) you a responsible for the preparation of the a¢¢ounts in aCrdanCe wrth requiremènts of the Companies Act 2006 (Yhe 2006 Act'l. Hèwng satisfied MY1[ thal Ihe accounts of lh8 Charity ar8 not required to be audiled fftder Part 16 of the 2006 Act and a elW1e for independent examination. I report in respect of my examination ol the Chariws accounts carried out under section 145 of the Charibes Act 2011 llhe 2011 ACVI. In caryyng (rtrt my examination I have followed th& Directions gNen by the Charity Commission under section 14515Mbl of thè 2011 Act INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. l can confirm that no matters have rm to my attention in ¢onne¢lion with the exarninatn giving me cause to belkeve: 8¢¢0unting records were not kept in respect of the Charity as required by section 386 of the 2006 Act.. or the accounts do not accord those records". or the accounts do not comply with the accounting requKements of secli¢)n 396 of the 2006 Act other than any requirement that the accounts give a Irue and fairf view which is a matter considered as part of 8n independenl examination-, or the accounts have not been wepared in acCoaT with the melhod$ and princTple$ of the Statement of Recommended Practice for accounting and Por.g by charities lapplicable lo Charities preparing their a¢covnls in accordance wlh the Fhnanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)]. I have no concerns and have come across no other Matte in connection with the examination lo which attention shouhj be drawn in this report in order to ena& a proper understanding ol the aOuntS lo be reachgd. SvJned Dated: 12 Docember 2023 Courtney Wright BA ACCA CW ACCOUNTANTS LIMITED 30 Brotherston Drive Blackbum 882 4FJ Pag8 10
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlled ty guaranlee) STATEMENT OF FINANCIAL ACTMTIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2023 Re$lrl¢tsd Unrtstrlcted fuD<ts funds 2023 2023 Total funds 2023 Total funds 2022 Note INCOME FROM: Charitable activities Investm8nts 55.943 55,943 999 224.284 TOTAL INCOME 55,943 56.942 224.284 EXPENDITURE ON: Charitable aclivities 51.298 4352 55,650 195,219 TOTAL EXPENDITURE 51,298 4.352 55.650 195,219 NET INCOME I (EXPENDITURE) BEFORE TRANSFERS TTansfefS beeen Funds 4,645 130.45n 13.3531 30,457 1,292 29.065 NET INCOME I IEXPENDmJRE} BEFORE OTHER RECOGNISED GAINS AND LOSSES 125.812) 27.104 1.292 29.065 NET MOVEMENT IN FUNDS {25.812 27,104 1.292 29.065 RECONCIUAnoN OF FUNOS: Total funds brought fornard 25.812 36.148 61,960 32.895 63.252 63.252 61,960 TOTAL FUNDS CARRIED FORWAJtD The Trjtes on pages 14 to 21 form part of these finaTh?* statements. Pagg11
LANCASHRe ASsOcoN OF COUNCIL3 FOR VOLUNTARY SERVICE IA ¢omp•ry Ilmlt•d by gu•rwts•) REGisreRED NUMBER.. 6402216 8 AT 31 AIARCH 2Q23 2022 N¢ CURRENT AssErs Cash at bank 8ThJ In hand 74.75B 7&3T6 CReDITORS". affrtts r¥ly due thin one year {16,416J 14ET CVRREP4T ASSETS •3.252 61.960 NET ASSErs 61252 61.960 CHARITY FUNDS Restr4cted ur6$tr tuftds 25,812 36. 148 3,252 TOTAL FUPID5 63.252 61,960 The ChaTiVs financk4fstaternenfs hav8 been yepared in acrAydanc with fv pr)n$ aFW¢8bl8 lo ¢ompwies sobj•ct to the sman ccfflpaThes fegme. Th¢ Twstees Cons18r that Ihe Charity 15 en'tIeI lo exevwion Irorn Ihe rewirement to have an alI.und¥ the provisions of secuon 477 01 Companies Act 2C fthe A) and membèrs hav6 fy)i rtqulred the Chartty lo oblain aTr audit for th8 year th questioTh accoidarte wlh Seco 476 ofthe knl. The Trustees ackn@&J• thv r•5pwsbililies ltr ¢ompiJvvJ Ihe Teffjkn8nis ofthe &)mpanles Act 2006 with Tesp8cI lo acco0 records the pleparat offiiandal stalermnts. The flnancial st8tem8nts Te approved arwJ y issue byllK8 Tèe3 on 11 De¢wnber 2023 and spJn8(l on their behaw, ty. Garth Hodgklngon Trust•• Chri*tln• Btyth• Tno1•• The notes page$ 14 to.21 ftynn part otlhese fin1 slatem8nts. P•J• 12
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A comTrY limlted by guarant•e) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2023 2023 2023 Note Cash fl¢>ws from operating a¢liviti•s Net cash used in operatirrfJ acliwbes 10 (3.6181 (15.283) Chang• in cash and cash •quival•Trts in th• y•ar Cash and ¢8sh equvalents tOught fop*ard (3.6181 78.376 115,283) 93,659 .Cash and cash u1Valents Carrled forwartl 11 74.758 78.376 Th& notes on pages 14 to 21 form part of these financial statements. Page 13
LANCASHWIE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A comp•ny Ilmited by warantee) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POLICIES 1.1 Basls of preparatlon of financlal sLit•rn•nts The financial statements have been prepared in accordance ¥th Acc(xJnting and Reporting by Charities.. Stslemenl of Recommended Practice applicable to charilies preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (effective 1 January 2015)- Icharilies SORP IFRS 10211. the Financial Reporting Standard applicable in the UK aTrJ RepublK of Ireland {FRS 102) an¢J the Companies Act 2006. Lancashire Assooation ol Counuls for Voluntary Service meets the definilion of a public benefit entity under FRS 102. Assets aTrJ liabiltties are initialty recognised al htstortI cost or transaction value unless otherwise staled in Ihe relevant accounting policy. 1.2 R•conciliation w5th pr•vious Generally kcept8d A¢¢ountlng Practlce In preparrng these acwunts, the Ttee5 have considered whether in aPpIng the accounting polirie5 Quired by FRS 102 and the Charitses SORP FRS 102 the restslement of comparaltve items was reqyifed. No reststements were required. 1.3 Company $tatsJs The Charity 1$ a company limited by guarantee. The members of the company are the Trustees named on page . In Ihe event of the Charity being wrKI up, the liability in ospect of the guarantee is limited to £1 per member of the Charity. 1.4 Incorne All income is recognised once the Charity has entitlement to the income. it Is probable that the income will be received and the amount of income receivabje can be measured reliabty. 1.5 Expenditure Expenditure is recognised once there is a legal or constw¢tive oblNJation lo transf8r economic benefil to a third paty, it is protsab that a lrnnsfer of economic benefits will be required in settlement and the amount of the oblKJation ¢an be Measu reliably. Expenditure is classifie¢J by activity. The costs of each adNity are made up of the tol81 of direct $ts and shared costs, including suppcwt costs invofved in tlndertaking each acbvty. Direct costs attributable to a single activity are allocated diredly to thal acts'vty. sha $ts which tribUte lo more than one activity and support costs which are not 8ttVibutsb lo a single actNity a apportioned beeen those aclivities on a basis consistent V•rylh the use of resources. Central slaff costs a allocated on the basis of time spent. and depreCIatn dmrges allocated on the portion of the asset's use. Governance costs are those incurred in conneclion vrith adrrinistratb)n ol Ihe Charty and compliance with conslitulKnal and statulory qUIreMents. Charitable adimlies and Govemance c)sts are costs intte on the Charitys e(ILtional operations. including $UPFt costs and Costs relab.ng lo Ihe govemance of the Charity apportioned lo charitable actsyrt. All expenditure is inclusive of irree4)vernble VAT. Page 14
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA comp•ny Ilmited by guarnnteel NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ACCOUNTING POUCIES {Continu) 1.6 Interest recefvabl• Interest on funds he&d on depOt is Wluded when receivable arKI the amount can be me8sured reliably by the Charity: this is n(Thalty upon notification of Ihe interest pabj or payable by the Bank. 1.7 Cash at Bank and ITh hand Cash al bank and in harnl inckNJes cash arKI short lerni highty IMJuhY investments with a short maturity of three months or less from Ihe date of a(Y4Ui5itHJn or openiry of the deposit or similar account. 1.8 Ll¥bllltle$ and provlslons Li8trxlities are recognised when there is an lgatIon ai the Balance sheet dale as a result of a past ev8nt, rt is probable that a transfer of economic benefrt will be required in setuemenl, and the ovnt of the settlement ¢an be estimated reliably. Liabilities are recognised al the amount that the Charity anli¢ipates il will pay lo Sett the debt or the amc¥Jnt il has received as advanced payments for the goods or sefVifES it must provide. Provisions are measured at the best estimate of the amoun15 required to selue the obligation. Where the effect of the time value of money 15 material. the provisw is based on the present value of those amoun15, discounted al the pre-tax dis¢ounl rale that fl1$ the risks specific lo the liability. The urminding of the discounl 15 recognised wilhin interest payab and gmilar charges. 1.9 Finan¢lal lThslrumnts The Charity onty has financial assets and finanoal liakn"lities of a knnd that qual as basic financial inslrum8nts. Basic financial inslrum8nts a initially re¢o9nised at Iransa¢tit)n value and subsequently measured at their Settment value with the exception of bank bans which are SUbsequenY measu1 at amortised cost Ung the effective InteSt mèthod. 1.10 Fund accountlng General fijnds are unrestricted fiJrKls thich are avaikble for use al the discsetion of the Trustees in fvrtherance of the generd obj'ectives of the Charity and which have not been designated for other purposes. Restricted funds afe funds whi¢h are to be used in accordance with spe¢tfic reslri¢tions imposed by donors or which have teen raised by the Charity for patticular purposes. The costs ol raising and administering such funds are tharyed against the specffic fijnd. The aim and use of each restricted fund is $8t OLtt in the notès to the financial statements. Page 15
LANCASHRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlted by guarantso) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 INCOME FROM CHARITABLE ACTNMES Restri¢ted Unrestri¢ted funds fvnds 2023 2023 Totsl funds 2023 Total funds 2022 Grants receivable $5.943 224.284 Total 2022 153,322 70.962 224.284 GRANTS RECEIVABLE Restricted Unrestricted Tt)tsl Funds Fund$ 2023 Funds 2023 2023 Total Funds 2022 ONE Lancashire Lancashire County Council- ESOL provision DWP Kickstart NHS England- 1000 Voices projecl 21,628 49,334 145.322 8.000 39.263 16.680 39.263 16.680 Total S5.943 55.943 224,284 IP4VESTMENT INCOME R•stri¢t•d Unr•strict•d fund$ fvnd$ 2023 2023 Total funds 2023 Totol funds 2022 Bank interest received 999 999 999 Page 16
LANCASHIRE ASSOCIATK)N OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarant••l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CHARITABLE ACTMTIES Total 2022 Total 2022 Subscriptions and surKIry costs Insuran Consulting fees Project eVery costs 107 294 3,783 51.297 41 294 7.412 18T,30T 55,481 195,054 Total 2022 196.054 In 2023 of the lotsl charrtable actmlies. £4.18412022- £46.7831 was experxjiture from unre51ricted funds and £51.297 (2022 - £148.271 was expenditure from restricted fijnds. GOVERNANCE COSTS Restrfel•d Unrestriet•d funds funds 2023 2023 Total funds 2023 Tot funds 2022 Go¥8man¢e indgpendent gxaminerfs fee5 169 169 165 In 2023 of the total govemance costs.£16912022- £1651 was &xpenditure from unrestricted lunds and £Nil12022 - £Nill was expenditu frcKn restricted furth. NET INCOMEIIEXPENDITURE} This is stated after charging: Governan indep8ndenl examin&rfs fees 169 165 During the year. no Trustees received any remuneration12022 - £NILI. During the year, no Trustees recerved any benefits in kind {2022 - £NILI. During the year, no Trustees received any reimbursemenl of expensgs12022 - ÉNIL). Page 17
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A Company Ilmltsd by guarant••l NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 CREDITORS: Amounts falllng du• wlthln on• year 2023 2022 Funds held Accruals 960 10.546 760 15,656 11.506 16.416 STATEMENT OF FUNDS STATEMENT OF FUNDS- CURRENT YEAR Balan¢e at 31 March 2023 Balance at 1 April 2022 In¢•me Expendlture Transfers Unrestrlct•d funds General Funds 36,148 (4.352) 30,457 63.252 R•stricted funds Oepartmenl of Work al Pensions- Kiekslart project NHS EngLATKI - 1.000 Voices project 21,280 4,532 39263 16.680 {37.543) 113.755) (23.0001 17,4571 25.812 55.943 151.298) {30.457} Totsl of funds 61.960 56.942 {55.650) 63.2S2 STATEMENT OF FUNDS - PRIOR YEAR Balance 81 31 March 2022 Balance al l Apn"I 21 Incoffle Expenditu rransfers General Funds 34.443 70.962 (60,269) (8.988) 36. 148 Page 18
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA ¢omp•ny Ilmited by guaran*w} IIOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2D23 STATEMENT OF FUNDS {¢onllnu•d) Restricted funds Selnet Ltd- Building Better 0ppor1unitS Funding - AOPIIIYICF Department of Work and Pensions- Kickslart project NHS England- 1,( Voices prDied (8.988) 8.988 145,322 (131.482) (3.468) 21,280 4.532 (1.548) 153.322 (734.950) 8.988 25,812 SUMMARY OF FUNDS - CURRENT YEAR Balan¢• at 31 March 2023 Balance at 1 2022 Income Exp•nditur• Transfers General funds Restricted funds 36,148 25.812 (4.3S2) (51.2981 30.457 130.4571 63.252 55.943 61.960 56,942 (55.6501 63,252 SUMMARY OF FUNDS-PRIOR YEAR Ba18nce 81 31 March 2022 Balance at 7 Apnl 2021 Income Expenditure Transfers General funds Restricted funds 34,443 (1,548) 70.962 153.322 (60,269) {134,950J (8.988) 8,988 36,148 25,812 32,895 224.284 (195,219J 67.960 Pag8 19
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A ¢ompany limlted by guar•ntse) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 ANALYSIS OF NET ASSETS BEnYEEN FUNOS ANALYSIS OF NET ASSETS BETWEEN FUNDS- CURRENT YEAR R•strfcted Unrestrl¢t•d lunds funds 2023 2023 Total funds 2023 Current assets Craditors due within rthe 9.252 19.252) 65.506 12,254) 74.758 111.5061 63.252 63.252 ANALYSIS OF NET ASSEfs BETWEEN FUNDS - PRIOR YEAR R8sth¢t8d Unrnstricted funds fvnds 2022 2022 Total funds 2022 cUTnI assets Cretjilors due wthin one year 40,039 (74,227J 38,337 (2, 189) 78.376 (16.476) 25,812 36. 148 61.960 10. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NEf CASH FLOW FROM OPERATING ACTivmES 2023 2022 Nel inwme for the year {as per Ststement of FinwKaal Altsivibes) 1,292 29.065 Adjustment for. Decrease in creditors (4,910) (44.348) Net cash in operaling adivilies 13.618) (15.283) 11. ANALYSIS OF CASH AND CASH EQUIVALENTS 2023 2022 Cash in hand 74.758 78.376 Total 74.758 78.376 Page 20
LANCASHWIE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA ¢ompany Ilmlt•d by guarant••) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023 12. RELATED PARTY TRANSACTIONS No rekled party transactrons occvffed durirvJ lh8 year to 31 March 2023.. 13. CONTROLLING PARr The Charity is controlled by Trustees. Page 21