Roèister•d number". 6402216. Charlty,number: 1.126484 LANCASHIRE ASSOCIAT.ION OF COUNCILS.FOR VOLUNTARY SÈRVICE '(A company Ilmited by.guarantee) UNAUDITED TRUSTEES. REPORT ANO.FINANC.IAL'STATEMENTS FOR THE YEAR ENDED. 31 MARCH 2024 'ADIANSY2* 1911212024 COMPANIES HOUSE AOS
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LANCASHIRE.ASSOCIATION OF. COUNCILS F.OR VOLUNTARY SÉRVICÈ (A company, Ilmlted by guarantee) CONTENTS 'Roferen'ce and admlnlstratfve delalls of Ihe.charlty...Its,.trustees'and advlsers Trustees report, Independent"examlnerfs report, Slatefflent'of flnanclal.a¢tlvllle8 12 Ba'lance she¢t Statement of'cash nows. Notes to th• financlal'slat•menlb 15-22
LANCASHIRE ASSOCIATION OF COUNCILS FOR'VOLUNTARY'SERVICE (A company IliYilt•d by'guarahte•) REFERENCE ANO ADMINISTRATIVE OETAILS OF THE.CHARITY,. rrs TRUSTEES AND ADviseRS. FOR THE YEAR'ENOED.31 MARCH. 2024 Trustees Jeremy. Garth.Hodgkinson,. (Chair) Joyce Chrisllne. 8lythe, {Tre8surer Elaine Louise 8arker Tracy Ann Hopkins y.akub Patel Lynri Saggerson Nasima Bahadur Zarrian Victor Thomas.Cltarella Company reglstèred numb•r 6402216 Charfty regl8t•red number 112648.4 Reglstered office Boulevard. Cen(. 45 R8I1way Road Blackburn Lancashlre 881 IEZ, Comp•ny secrntary Jeremy Garth Ho(Jgkinson Accountanta CW Accountants'Limiled 30 Brolherston Drive Blackbum Lancashire 88 4EJ Bankers Qirgin Mohey 25 MaRchesier Road 8urnley' BB11.1HX Pagè 1
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE
(A company Ilmited by guorantee
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together wtth the financial statements of the Charlly for the period 1
April 2023 to 31 March 2024. The Trustees confirm that Ihe Annual Report and financial statements of lh8
company comply with the curr8nl stalulory requiremen15, the requirements of the companvs goveming
documenl and the provisions of Ihe Slalement of Recommended Practice ISORP)b applicable to charftles
preparing their accounts In accordance wilh the Flnancial Reporting Standard appllcable In the UK and Republlc,
of Ireland
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A Company Ilmited by guaranlee) TRUSTEES, REPORT {contlnued) FOR THE YEAR ENDED 31 MARCH 2024 . POLICIES AND OBJECTIVES - contlnued The work of LACVS, 115 members and associates. Is rooled'ln Ioc81 communltles arid reaches out lo 1,000$ of VCFSE organi5alions. It is delivered by stsff and volunteers from centres across the sutFregion. LACVS as a collaboralive body seeks lo work on joint projects that add value to the work of its members and Ihelr infraslruclure support for Ihe VCFSE sector. LACVS'S Lancashire LOCAL project, as detailed in the next section, Is a good example of this approach. LACVS'S members range In slze, resources and geographical coverage fr(Mn single disirict to county wide. They provlde differanl elements and combinations of infrastructure ser4ices. Indudlng,. support lor Trustees, staff, and volunteer8 helplng new groups to sel up and existing ones to become stronger through Information, guidance and training 8.g. governance, buslness p18nning, quality and fundlng development sped81isms that include equality, dlversily and support for BAME communilles developing collaborative prolec15 at neighbouthood18vel which.help economlcally inactive. unemployed, isolated or vulnerable residents brokèrlng and supportlng volunteering, so Ihal Indlvlduals can volunteer In Iheir ¢eimmunltles and organisalions can be effective in how they involve volunteers In their Work running local forurns and networks of VCFSE groups, fa¢ilitstlng represenlallon, enabling Inlorrnallon sharing and co-operalion collaboration wilh publlc and private seclors. Including slrateglc work at local and subregional level, ensuring that local communilles. voice and conc?ms aro heard campaigning and innuen¢ing policy and decisions on issues thal matter lo local people and their communilles helping local peOe to connect to VCFSE seryices in thelr comrnunty, wllh Inlomiallon and signposting to access support or volunleerin9 social prescriblng prolecl work that supports health and wellbeing community managing grant programmes that provlde vital fundlng to local VCFSE groups offering bespoke services including accountancy, payroll and DBS checks. Some LACVS members also run Projects Ih8t fill 98PS and meet need locally or sub-regionally. b. ACTIVITIES FOR ACHIEVING 08JECTIVES ANO REVIEW OF ACTIVITIES LACVS was pleased to weloome Preston Community Network onio its board as an assoctale member in 2023- 24. The year marked a major developmenl in LACVS'S co1181)orative work, with the launch in Marth 2024 01 ils'5- year LACVS Lancashire LOCAL Project and the Manifesto for Change, whith the Projecl is seeking lo implement. The Prolect. lunded by Nallonal Lottery Communily Fund, is rooted in a collaborative approach across Lancashire'5 14 di8lricls lo promote the role and voice of the wider VCFSE sector including those vllaf under the radarf groups- often ovedooked if nol undeNalued help initi81e change in areas that wrll beneflt communities includlng Ihose excluded and bearing the effecls ol exclusion and Inequalltlés. The launch evenl. Ihe culminallon of much preparatory work and networking by tho Project team. was attended by 70+ VCFSE sector organisalions, representatives. a Lanca5hire County Council Cabinet Member and Oirect and Partnership Manager from Lancashire and South Cumbria.Inlegraled Care Boafd. Page 3
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE. (A Company Ilmltod by guarante¢) TRUSTEES. REPORT Icontsnued) FOR THE YEAR ENDED 31 MARCH 2024 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTIVITIES - eortllnuèd The launch provlded an opportunity to move forward in addressing the Manrfesto's nine priority action areas for change. identified after extensive consultation wth the sedor in Lancashire. Workshops. lacilitated by LACVS members and Project staff focused on Ihe following Manlleslo Ihemes., Green Communllles Economic Models that work I Skills and Employment Community Wellbeing. Health. and Social Prescribing FaIr Funding Equality and So¢ial Justice lor All. The launch generated a range ol acllon areas that wlll be followed up alongside Project prfOr1eS for year one (which runs lo September 2024) inGludlng.' galhering intelligence on Ihe.VCFSE sector and establishing a baseline in the sub.region's 14 districts from which lo extend reach with the sector across Lancashire for engagèmenl - with earfy lasks around. helping to fill In gap$ In networks in districts. where there Is'no provlslon developing collaborative events with LACVS members and other partners that enable work lo.proceed on addressing change around the Manlléslo themes. Early Proj8cI work has been very positive wlh extensive acttvlty, building contacts and events Includlng around the development of a lair funding protocol between the sector antj a range of funders. LACVS was'also a strategic partner in 2023- 24, In a Communlty CVS led £1,.2million ESF prolect,. Action for Job5.' Slrenglhening Communities Passport tt) Heallh and Employfflenl. The project was aimed al addre5sin9 economic inactivity and worklessness wllhln Blackpool, Blackburn wllh Danven. 8urnley. Hyndbum, Pendle and Preston - which feature amongst the most deprived local authorilles In the country. LACVS members provided support lo Ihose furthest away from the labour mark8t. The project ended on the 31st December 2023 and through its lifelime.achieved the following.. Supported 859 people who were unemployed or economlcally In3clive residents (108'A of the targeti 285 participants (33 /ty) achieved a posilive outcome in temis ol galning employment, movlng inlo educallon or Iraining or job search (for the economically inactive) The majority of participants reported health and well-being improvemenls. The characlerislics of the participanls were as lollows; 830/0 lived in a loblesg household 55Yo vtsre males and 45Q/o lemal8s 54Q/• had a level 1 qualificallon or lower (with 24% having no qualifications and 459A not h8vlng an Engllsh qU31ificalionl 49Yo Had a physic81 or mental Impairment or condliion that had a long-term negatlve Impact on their ability to do nomal activities 45Q/y Mnsidered ihat they had a dlsability that Ilmlled Iheir ablllty lo work 340/• were in recovery from al¢ohol or substance mSsuse 31 Vo were from an ethnic minorily community 26y• had dependenl children 230k were ex-offenders 19°/o were <1ged 50 or over 150h were lone parent$. LACVS was also a slralegic parlner in a second Community CVS led ESF project, Upskilling the Heallh and Social Care Workforce Across Lancashire. It was resourced ai +£2mlllion with a focus on upskilling small to medium sized enterprises In the VCFSE or private sectors that contribute t¢)wards Improved health and wel being in its widesl sense {i.e. Ihe wider or social delerninanls of health). Page 4
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlted by guarantee) TRUSTEES. REPORT Icontlnuèd) FOR THE YEAR ENDED 31 MARCH 2024 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTIVITIES - eontlnuod The project was delivered by LACVS members across Lancashlre wllh participating oryanlsalions supported throu9h an organisallonal diagnosilc to help identify Iheir business needs and priorilles. From the diagnostic the prolect management leam developed a training plan And then delivered training that mel the priorities of the Drganlsalion. rhr¢)ugh Ihe lifetime of the project. which completed on 31 December 2023, IL. Recruited 8nd Irained 2064 employees 76% were female and 24Yo were male 50% achieved a full qualificatson or a unil of a qualification 04% completed an entry level English qualification 74% completed a vocatlonal loplc al level 2 or below 22% completed a vocational topic ai18vel 3 or higher 50% particSpaled In non-accredited Iralnlng 35Y• were aged 50 or'over 33•/0 did not have basic skills (1 in 3) 18•A were from an elhnlc minorlty background. LACVS'S members worked In their own right over the year in Iheir respecilve nelghbourhoods, dlslrlcts andlor across Lancashire supportin9 Ihe'VCFSE sector. The year has been challenging lor Ihe seclor, dealing wilh Ihe effects ol the cosl-of-living crisis both lor 8erwce users and organisalional financial resilience. Members, work ranged from prdclical support for 1,0008 ol VCFSE sector organisallong Includlng funding advice and tralning. lo running local nehvorks. partnershlp wortlng with other sectors and, for some, delivering projects including ESF (see above). LACVS members 8180 continued lo offer support to volunteer involvlng. oryanlsatlon8 over Ihe year. helping. ensure'lhal acllve cillzens are able lo engage In vlial communlty action al local level. Members also offered assisiance In acting as a channel for the dislrfbutlon 01 £1,000,OOOs of funding from charitsble Irugts and publlc sector fvnders. This role is Increaslngly Importanl, drawlng on membern, support for the VCFSE seclor and enabling orgnaisations including small and 9rass-rools group based to seoJre resources for Ihelr work. Members were also ackn've over the year working in neighbourh¢iod, dlstrict,. sub.règional and Ihemaknc networks and partnerships. This induded VCFSE networks and plare-based partnerships working wrlh h¢8llh. local aulhorilies and other agencies. They also contributed lo the wort( of Lancashire and South Cumbria VCFSE Alliance, including LACVS Truslee,. Tracy Hopkin5. acting as Covchair. The Alllance primarily comprises represenlallves from VCFSE sector partnerships and seeks to slrengihen the role ol the sector and collaboralive working wlthln the health and. social care syslem. LACVS Trustees also had strong regional and national connections. This included working closely wrth Voluniary Sector Northwest. whSlsl Chrlstine 81he. Burnley, Pendle and Rossendale CVS, seNed on thè board of National Association for Voluntary and Community Aclion (NAVCA). Naz Zaman. Inclusive North. played an active role with a range ol agencies and lunders on 8 new nalional funding inillalive for the Phoenix Fund, to help addr8s8 slruclural inequalities th'al black and raclally minoritlsed communities and community-led organisations face. Page S
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company Ilmlted by guaranteo TRUSTEES, REPORT (¢ontlnued) FOR THE YEAR ENDED 31 MARCH 2024 b. ACTivrriE5 FOR ACHIEVING 08JECTIVES ANO ReviEW OF ACTIVITIES - contlnu•d The NHS underwent major change in 2023-24 with Ihe introduction of Ihe Integrated Care Board for Lancashlre and South Cumbria and reshaped place-based partnerships. This change has brought uncertainty for LACVS rnembets and the wider VCFSE sector with many orgnaisalions having developed strong relationshlps including lunding under the "old" structure. Some LACVS members 8lso played a mBlor role over the year supporting health and wellbeing through delivery of social prescribing WO in the subareglon. Thls Included providing local support Ihough link worf(ers. grants that support the work of the local seclor (as part ol the funding channels ferred lo above). Bumley, Pendle and Rossendale CVS was active on.behalf of LACVS over the year promoting the importance of Ihls work, Christina. 81ylhe serving as North Wesl Regional Lead for National Academy for Social Prestribing unlll 30 September 2023. c. MAIN ACTIVITIES UNOERTAKEN TO FURTHER THE CHARITYS PURPOSES FOR PUBLIC 8ENEFIT Truslees have complied with their responsibility lo have due regard to the Commission's guidance on publi benefit In exercislng their powers and duties. Trustees 8re fully aware of thelr roles and spOnSibl1111eS and in planning Iheir activities lor the year have kept in mind ihe Charlty Commlsslon's guldance al Trustee meetings. LACVS brlngs benefit lo Ihe publlc in Ilne wlth Ils Objects through.. collaborative working lo support communily and voluniary action Ihat.empowers local communitie5 that meet5 need and improves quality ol life,. services Ihat enable new frontline groups lo forrn lo meet unmel local n'eed and exlstlng ones to improve,. direct support to volunteer5 and assistance to volunteer ihvolving organlsallons Ihat bring a range of posltive Impacls on Indlviduals and Ihelr communities; supporting and providlng Ironlline prolecls and seryic88 th81 help aconomically inactlve. unemployed, Isolated or vulnerable people. d. VOLUNTEERS LACVS is grateful for the contribution ol volunteers to its members. Wofk in areas such 8S SUPPOrtlng the running ol local offices, administrallon 8nd dellvery of project 5erviGes'. Flnanclal revlew . GOING CONCERN After makifVJ appropriatè enquiries, the Trustees have a reasonable expectatlon Ihal the Charity'has adequate resources lo continue in operational existence lor Ihe foreseeable fulure. For Ihi5 reason ihey conlinue'to adopt the going concem basis in preparing the financial stalemenls. Furlher details regarding the adoption of the going concem basis can be found in.the Accounting Policies. Page 6
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlted b'y gu•rant•e) TRUSTEES. REPORT (eontlnued) FOR THE YEAR ENDED 31 MARCH 2024 b. FINANCIAL REVIEW LACVS'S total incomlng reSoUS and expendilure lor the year was £69,418 and £57,918 respeclivety. Income was primarily related to L8ncashire LOCAL Prolecl WO {£65,4731. After transfers between funds Ihe unreslrtcled delle41 lor the year was £410 which when dedvcled from SeO3 brought forward resulled In unrestricted reserves carrled fonyard of £62,842. LACVS has a Trserves pollcy to hold funds equivalent lo al least 6 rnonths. core running costs, approxlmately'£59,300. Trustees are sallsfied this 1$ a prndent posllon. Trustees wlll be seeking to develop addllional income streams over tho year. c. PRINCIPAL FUNDING Princlpal funding was from Nallonal Lottery Communlty Fund for the L8ncashlre LOCAL Proi•cl. StruGtur•, governance and managemeni a. CONSTITUTION Lancashlre Assodalion of Councils for Voluntary SeNlce (CVS) is'8 company Ilmltod by guarantee 9ovemed by ils Memorandum and Articles of Associallon dated 18 Oclobor 2007. It is registered as a charity wilh the Charity Commi8$10n. Membership of the ch8rily is open lo aulhorised represenlalives from Councils lor Voluntary Seiyice (CVS) and other VCFSE org8ni5ations whose prlmary role 15 delivery of inlr83lruclure servlces In Lancashire sub-region as. approved by the Truslees, Th8 current membership Is.. Hyndbum and Ribble Valley CVS, 8umley. Pendle 8nd Rossendale CVS, Community CVS. 81ackpool, Wyre and Fylde CVS. Lancashire 8ME Nelwork, LanSter Dlslricl CVS, Wesl Lancashlre CVS and Volunteer Centre Blackpool WyTe and Fylde. The members each a9re0 lo wnlribule £1 in the evenl of the chariiy winding up. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES As sel oul in Ihe Articles of Association the Chair and Treasurer ol the Charity are appointed by the Trustees. The AGM'S fomial business includes the retirement ol Trusletss and the fllllng of vacanGies.The Current Trustees are Chief Officers and a Twslee of their nominallng bodies and bring extenslve experience of voluntsry sector manBgement. governance, business planning and have a good understanding ol ihe contents of the Memorandum and Articles of Associalion and their1898l obligatlons under charity and company law. c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES Induclion and tralnlng are available for new Tnjstees. All Truslees are encouraged to attend appropriate exlemal training events where these will facililale Ihe undertaking ol their role. d. ORGANISATIONAL STRUCTURE ANO DECISION MAKING The Board of Trustees adminlslers Ihe charity. The Boanj meets at least 6 times per year. Trustees have the power lo delegate fvncliohs lo commlltees appointed by them provlded at least one'member is a.Truslee or an authorised representative and there are robust reporting p'rocedures back to the Board. The 8oard includes input from an assoclale member whose rèpresentative allends meellngs In a non-voling capacity, Page 7
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmltad by guarant•el TRUSTEES. REPORT (eonllnued) FOR THE YEAR ENDED 31 MARCH 2024 •. RELATED PARTY RELATIONSHIPS Bumley. Pendle and Rossendale CVS recelved conlribulions lowards the cosl ol providing HR and financi41 seThlceg lo LACVS includlng for Lancashlre LOCAL Prolecl. Community CVS rèceived contributions lo the costs of Lancashire LOCAL projed premises provision and co. ordination. The above related party relationshlps were authorfsed by the Board, given the roles of the Iwo Trustea8 In Iheir respectiv8 member organlsallons, In Ilne wllh LACVS'S processes lor monaglng Conilicls of Interest. f. RISK MANAGEMENT The Trustees have a risk managemenl strategy whlch comprises.. review of the risks thal the charfiy may face; the e51ablishmeni ol systems and procedures lo miligale those rlsks: and the Implementation of procedures designed to mlnimise any potential impacl on tha charity should Ihose rlsks maleriallse. The charity is continuing work on improvlng Ils.poll¢ies and" procedures and systems as its collaborative work programmes grows, including monitoring and project reporling. Trustees enga9e Burn18y, Pendle and Rossendale CVS In svpport of administration and fin8nd81 conlrolg and 3 consultant who assisty Ihe Boar(I In Its c¢Fordinalion and developmenl. LACVS employs 4 part-llme staff led by a Prolect Co-ordinator for delivery ol ils Lancashire LOCAL Projecl. A key element in Ihe mana9emenl of financial risk Is the setting of a reserves policy which is kept under review by (ruslees (see Financial Revlew 8bove). Plans lor fulure peroods a. FUTURE DEVELOPMENTS 2024-25 will see a number of key pleces ol work delivered through LACVS'S collaborative struculre. LACVS LanCashI LOCAL Proieel will build on Its inilial aclivilies from the Prolecl's first ar, alongside LACVS member. to consolidate work on reach across (he 14 Oislrlcts with a locus on areas where the is little or no VCFSE sector network coverage, partlcularfy we. Fylde, Chorley and South Rlbble, Lancashlre. Other work lo come will include: The Project Team working with LACVS members in practical areas such a$ disseminatlng informallon and comrnuniGalion across Ihe 14 Districts Pllol work in five nelghbourhoods in Lancashire using different approaches lo support change and improvement in health and wellbelng. LACVS will also be an active parlner in 2024-25 in the Volunteering for Health initiative. It aims to improve volunteer infrastructure. building closer collaboratlon acros8 Ihe NHS, social care and the VCFSE sector around. voluntcering and improve volunteer infrastrvcture. This includes accrp.dlled volunteer management training. volunteer quality Standqirds, volunteer passports and beller use ol digital lechnology. The lead body lor the lundlng In Lanc85hire Couniy Councll area Is Lancashlre Teachlng Hospitals Charity. vlth LACVS the named partner. Cumbria CVS is responsible for Ihe initiatNe in South Cumbria whilst LACVS members Communily CVS are responsible for Blackburn with Darwen and Volunteer Centre Blackpool. Wyre and Fylde for Blackpool. Spring North has responslblllty for elements of Ihe programme sy¥lem wide across Lancashire and South Cumbria. Page 8
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmltod by guarant••l TRUSTEES, REPORT Icontlnu•d> FOR THE YEAR ENDED 31 MARCH 2024 a. FUTURE DEVELOPMENTS - continued LACVS will recelve funding lor 3 years lo employ a part lime volunteering partnèrshlp cMrdinalor and will work across all Ihe Volunteer Cenlres in Lancashire and help them Improve what they offer. LACVS wlll also be exploring scope for developing a VCFSE sector workforce development hub induding information, Iraining and collaborative working that supports the soctor and its wthloffje. Th15 work wlll align wllh both LOCAL Project's programme and Volunteering for Heath work. LACVS members will be looklng cfosety at developments In NHS Inlegraled Care Sl8lem and possible change$ lo local authorities through Ihe creation of a combined authority for Lancashire.Concerns remain thal existing relalionships and inveslment in the VCFSE 88clor may be dlsrupted or reduced. Thls may result In well- established and successful work being lost to the detriment of local communllies, heallh and wellbeing. This has impllc81ions both for the work and funding of LACVS members and more broadly the VCFSE 58clor and Ils role supporting Gommunily solutions that improve heallh and wellbeing. LACVS is hoppful that current invoslmenl In members, work around soclel prescrlbing wlll be continued, given its major conlribulion lo communities. health and wellbelng. The chang8 of national government in July also means il is likely Ihal there wlll be significant change in the policy and fiscal envlronment in 2024-25 that will impact on LACVS. members and the Vltyder I/CFSE sector. LACVS members. in the context of Ihis changing landscape, will continue lo engage in Ihe work of Lancashire and Soulh Cumbria VCFSE Alliance, with ils focus on straiegic worklng with health and soclal care $tern. 11 seems Ilkely IhBt LACVS will play an increased role in work with the Alliance over the year, In liaison with LOCAL Project, Including the hosllng of perlodic Assembly meetings. There is the also the possiblllty of LACVS, developing, on the Alllance's behalf, a Stale of the Sector Intelligence gatherlng dashboard lo demonslrote the reach and work of the VCFSE sector. LACVS Tnjstees wlll be bulldlng on good reglonal and nalional'conhections wllh Yak Palel. Lancaster Oislrlct CVS, and Garth Hodgkinson, Community CVS, joining Ihe board of Voluntary Sector North West. Garth will also be joining National Association for Volunlary and Community Action's board. alongsKle 8xisling member Christine 81ylhe, 8urnley, Pendle and Rossendale CVS). Naz Zam8n. Incluslve North. 11 also be taking on a leatj role for Ihe North West In Ihe national lundlng Inilialive. the Phoenix Fund, whose development She has helped support for some lime. LACVS members wlll conllnue, in Ihelr own right to offer Inlraslructure support to a VCFSE sector deallng wilh challenges such as the cost-of-living crisis. This ranges from practical support lo Ihe passing on funds from charilable tnjsls and publlc bodies. Members will also work on developlng volunteerlng Infraslrucluro and standard5 induding in Preston, where there has been no suth provision recent years. .One of the themes that underpins wort( in 2024-25 is LACVS'S cornmitrnent Ihrough ils elght members, associate and Lancashire LOCAL Prol8cI Team lo supporting voluntary aGlion Ihrough 5trenglhening infraslruclure coverage and provision across the sub-region. MEMBERS, LIA81LITY The Members of the Charity guarantee to Gonlribute an amount hot exceeding £1 to the assets of the cha71y in the event of winding up. Page 9
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company Ilmiled by guarantee) TRUSTEES. REPORT (contlnuod FOR THE YEAR ENDED 31 MARCH 2024 INDEPENDENT EXAMINER A resolution will be proposed at the Annual General Meeting Ihal Cottrlney Wrrght ol CW Accountants be appolnled as Independent Examiner for 2024-25. TRUSTEES. RESPONSIBILITIES STATEMENT The Truslees (who are a150 directors of Lancashire Assocalion of Councils for Voluntary Sèrvice lor the purposes of company lawl are responsible for preparing the Trustees, report.and the financial slatemenls'in a¢cordanGe with applicable law and United Kingdom Accounting Standards (United Klngdom Generally Accepted Accounllng Practice). Company law requlrès the TnJsl8es lo prepare nnancial slatemenls lor each financial year. Undet cothpany13w the Trustees musl not approve the flnancial slalements unless.they are satisfied th81 they give a true and fair iilew of the slate of aff8irs of the charilable company and of the incoming resources and application of resources. including the income and expenditure. ol Ihe charitable company lor Ihat period. In Pparing Ihese financial stalemenls, (he Twslees are required to: selecl suilable accounling policies and then apply them eonsislently: observe the melhods and prlnclples in the Charliles SORP: make ludgm8nls and accounllng eslimales that are reasonable and prudent,. prepare the financial slalemenls on the goihg concern b8sis unless it'ls Inappropriate. lo presume Ihat'lhe charitable company wlll conllnue in operallon. The Trustees are responsible for keeping adequate aecounting reeords'thal'are sufficient to show and explain Ihe charitable company's transactiohs and disclose wilh reasonable accuracy at any tlme the financial Posltion of Ihe charitable company and enable them to ensure that the financial.stalemenls comply with the Companles Act 2006, They are also responsible for safeguardin9 Ihe assels of the charitable company and hence for laking reasonable steps lor the prevenllon and detectlon of fraud and olher Irregularllle8. The Trustees are responsible for the maintenance and integrlty of the corporate and financlal Information included on the charitable compan$ websile. Legislation in the United Kingdom goveming'ihe PTeparaliDn and dlssemlnallon ol flnanclal stalements may differ from leglslatlon In other lurlsdldons. This report was approved by the Trustees, on 10 December 2024 and signed on their behall ty. Garth Hodgklnao Truslee Chrlstln• Btyth• Trustee Page 10
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company Ilmlted by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024 INDEPENOENT EXAMINER'S REPORT TO THE TRUSTEES OF LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (the 'ChariV I report lo the charity Tnjslees on my exarnin81ion ol the accounts of the Charfty for Ihe year ended 31 March 2024. Thls report Is made solely lo the Charlvs Trustees, 8$ a body, In accordance wllh Part 4 01 the Chartues (Accovnls and Reports} Regulallons 2008. My work has been undertaken so Ihat I might state to Ihe Charitys Trustees those rnalters l am reqUId lo siale lo them In an Independe'nt examinerfs report and lor no other purpose. To the lullesl exlenl permilled by law, I do not accept or assume responslbility lo ansrjne other Ihan the Charity and the Charitys Trustees as 8 body, lor my work or lor Ihls report. RESPONSIBILITIES AND 8ASIS OF REPORT As the Trustees of the Charity land ils direclors for the purposes ol company law) you are responsible for the preparallon of the accounts In acGordonce wilh Iho requlremenls of tho Companleg Act 2006 (Yhe 2006 Acl,), Having 5gtisfled myself that the accounts ol Ihe Charfty are not requlred to be audrted under Part 16 of Ihe 2006 Act and are eligible lor independent examlnallon, I report in respect ol my examinaiion of the Charivs accounts carried out under section 145 01 Ihe Charlties Act 2011 ('Ihe 2011 Act,). In caryng out rny examirtallon I have lollowed Ihe Directions given by Ihe Charity Commlsslon under section 145{Sllb) of Ihe 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examin8ilon. I can confirm Ihal no mallers have come lo my 8ttenllon In connecllon V•ilh the ex8minalion 9iving me cause lo believe.. accounllng records were not kept In respect of Ihe Charity as requlred by sectlon 386 of Ihe 2006 Act,, or the accounts do not accord with Ih05e re¢ords: or the accounts do not compty wllh the 8ccounllng requlrnments of sectlon 396 01 IPtre 2006 Act olher than any requirement Ihal the accounts glv8 a 'tnJe and fairf view which is not a matter considered as part of an independenl examinalion.. Of the accounts have not been prepared In accordance wlth the rnelhods and prln¢lples of thè St8lemenl of Recommended Practice ft)r accounting and porting by charities {applicable lo Gharilies preparing their accounts in accordan wilh Ihe Financial Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102)]. I have no concems and have come across no other matters in connection with the examination to which allenli¢Jn should be drawn in thls report in order to enablè a proper underslan(Jing of the accounts lo be reached. Signed Dated: 110ernber 2024 Courtney Wrlghl 8A ACCA CW ACCOUNTANTS LIMITED 30 Brolherston Drive 8la¢kbum 882 4FJ Page11
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY, SERVICE (A company Ilmlled by guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024 Restricted Unrnslrl¢ted lunds lunds 2024. "2024 ..Tolal .funds. 2023 funds". 2024 Not• INCOME FROM: Chafilable'acliliitias Investments 65,473 65,473 3,945 55,943 999 3.945 TOTAL INCOME 65,473 3,945 69,418 56.942, EXPENDITURE ON: eharilable actSvilies'. Charitable activities Govemance cosls 53,563 4,187 168 57,750. 168 .55.481 169 TOTAL EXPENDITURE $3,563 4,355. 57,918 NET INCOME I IEXPENDITURE) BEFORE OTHER RECOGNISED GAINS ANO LOSSES NET MOVEMENT IN FUNDS ,11,910 1t.910 1,292.. (4101 11,500 RECONCILIATION OF FUNDS: Total funds brought forward 63,252 63,252 61,9.6Q TOTAL FUNDS CARRIED. FORWARD 11,910 62.842 74,752 63.252 The notes on pages 1 S10 22 forrn part ol Ihèse financial. stal81770nls. Page 12
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTAR Y SERVICE (A company. Ilmlted by guarantee) REGISTERED NUMBER.. 6402216 BALANCE SHEET A5 AT 31 MARCH 2024 2024 202a Note CURRENT ASSETS Cash al bank.and in hand .128.955 .74, 758 CREDITORS: amounls falling due wlthin ..one',year 154.203) (1.1,506J. NET CURRENT"ASSETS 83,252 NET ASSETS 74,752 63,252 CHARITY FUNDS Reslricled'funds" Unrestricted lunds 1'1,910 62,842 63,252 TOTAL FUNDS 74.752 63,25Z The Charitys financial 5talemenls have been prepared iri accordance with Ihe.provislons appiicable'lo comp8nies subjecl to the small compaThes regime. The Trustees consider that the Charity is enlilled lo examption Irom Ihè reqLJlremenl. lo have an audil under the provislons, of secllon 477 of the Companles Act 20061.lhe Act") 8nd members have not requlrgd the Charfjty to obiain an audlt for Ihe'year in question in accordance with seclion 476 01 the Act. The Tnjsleeg acknowledge thelr responslbllllles fof complylng wlth the r8qulremenl$ ol'lhe Companles Act 2006. wilh resped lo accounting records and Ihe"preparation of financial st81emenls. The finantial statements were •pproved and auihorlsed for issue by the Tru$lees on 10 December 2024 and signed on their behall,'by.'. Garth Hodgkinson Truslee Christine 8lyth• Trustee The notes on pages 15 10.22 fomi part al these financial statements. Page.13
LANCASHIRE ASSOCIATION OF COUNCILS.'FOR'VOLUNTAkY SERVICE (A company Ilrnited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH.2024 2024 2023 "Not• Cash nows from operatlng ac'tlvltles Net.cash providéd byl(used in} operaling activities 54,19.7 (3. .61,8) Change In ¢a$h and cash ¢qulvalents'ln,ehe.y•ar Cash 8nd cash.equivalents broughl.lorward (3,618) T.8.376 74,758. Ca$h and cash •qylval•nts'earrled fonvard 128,955 74,758 The noleg.on pages, 15',10 22 Ionn part 01 Ihe$e financial $talernent8. Page 1.4
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY.SERVICE (A company Ilmll•d by guarantee) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 AC.COUNTING POLICIES 1.1 8asls of preparation of flnanclal statementg The financial statements have been prepared in ac¢ordanG8 th Accounting and Reporting b.y Charities.. Slalemenl ol Recomm&nded Praclice applicable to charities preparing their accounts in accordance wilh the Flnanclal Reportlng Standard applicable in the UK and Republlc of Ireland'(FRS 102) {effeclive 1 January 2015>- (Charities SORP (FRS 1021), the Flnanoal Roporting Slandar(I applicable in the UK and Republic ol Ireland (FRS 1021 and the Companies Act 2006. Lancashire Association ol Councils for Voluntary Ser4l¢e meets the.deflnilion of a publlc benefit entity under FRS 102. Assets and liabilities are initially recognised at hislarlcal cost or transaction value unless olh8rnise staled In the relevant ac¢ounlin9 pollcy. 1.2 Reconcillallon wlth prevlous Generally Accepted kcounllng Practlce In prepadng these accounts, the Trustee5 have considered whelher.ln applyino the accountlng policies requlred by FRS 102 and the Charities SORP FRS 102 the reslatementDf comparative ilem$ was required. No restatements were required. 1.3 Company gtatus The Charily 18 a company Ilmlled by guaranloe. The members of the company are the Tru6tées named on page . In Ihe event of Ihe Charity belng wound up, Ihe Ilablllty In respecl ol the guaranlee Is Ilmited lo £1 per member of the Charity. 1.4 Income All income is recognised once the'charily has entitlement lo the income, it Is probable Ihal the Income will be received and the amount ol Income recelvable can be measured reliably. 1.5 Expendlturo Expendlture 1$ recognlsed once Ihere is a legal or constructive obligalion. to lrnnsler economic benefit lo a ihird party. il is probable that a transler of economic benefils will be requlred In selllemenl 8nd the amount of Ihe"obligalion can be measured reliably. Expendltur8 Is dassiffied by activity. The costs of each activity are made up of Ihe total ol dlrect costs and shared costs,. including support costs involved in undertaklng each activity. Dlrecl costs attrlbutable io a single 8cllvily are allocated directly lo Ihal Bclivity. Shared cost5 which contribute to more than One actlvity and support costs which are not attributable lo a single activity are apportioned between Ihose aGtlvilies on a basis Gonsistent with the use of resour¢es. Central staff costs are allocated on Ihe basis of lime spent, and deprecialion charge8 allocated on the portlon of Ihe a$$o1's use.. Govemance ¢osls a those Incurred in'connectlon wllh admlnislratlon of the cha.tlty and compliance wilh con51ilutional and statutory requireménts. Charil8ble activities and Govern8nce costs are costs inetjrred on the Charltys educational operations.. including support cosls and costs relating lo the govemance of the Charity apportloned. lo charitable activities. All expenditure is inclusive ol irrecoverable VAT. Page 15
LANCASHIRE ASSOCIATION OF COUNCILS FOR.VOLUNTARY SERVICE (A company Ilmlted by guaranlo01 NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 ACCOUNTING POLICIES (continuedl 1.6 Interest recelvable Interest on funds held on deposit is included when fec8lvable and the amount can be measur reliably by the Chanly, this is nomally upon nolificalion of the interest paid or payable by the Bank. 1.7 Cash at Bank and In hand Cash al bank and in h8nd includes cash and short term hlghly Ilqvid investments with a short maturity ol three months or less from the dale of acquisition or openlng of the dep081t or slmllar account. 1,8 Llabllitles and provlslons Liabilities are recogni5ed.when there is an obllgation al Iha Balance sheet dal8 as a r•sult of a past evenl, It Is probable Ihal a Iransfer of economic benef4t wlll be required in settlement. and the amount of Ihè settlement can be estimated reliably. Liabilities are recognlsed at Ihe amount that the Charily anticipates it will pay lo settle the débt or the amount it has received as advanced payTrenls lor the goods or seryices il must provlde. Provlsions are measured at the best estimate of the amounts required lo settle the obli9alion. Where the effect of the time value of money is malorial, Ihe provision is based on the present value of Ihose amounts. discounted al the pre-tax discount. rate that reflects the rlsks specific lo Ihe Ilabillly, The unwlndlng of the dlscounl 1$ recognlsed wllhin interesl payable and simllar charges. 1.9 Flnanclal Instruments The Charity only has financial assets and finandal liabllSties of a klnd Ihai quallfy as baslc fin8nci81 Inslrumenls. B8sic financi81 instrumenls are initially recognise'd al transaction value and subsequently measured al Ihelr settlement value with the excepts'on of bank loans which are svbsequently measured al amortised cost uslng the effecliv8 inlerest method. 1.10 Penslons The Charity conlrfbutes to personal pension plans. 1.11 Fund accountlng General funds are unrestricled funds which are available for use al the dlscretron of the Trustees In lurtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are lo be used In accordance wilh speclfic restrictions Imposed by donors or whlch have been raised by the Charity for particular purposes. Th8 Costs of.ralslng and adminislering such funds'are charged against the specific fvjnd. The aim and use of each restricled lund is sel out in the notes to the financial slalernenls. Page 16
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE {A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDEO 31 MARCH'2024 INCOME FROM CHARITA8LE ACTIVITIES Resfrlet•d Uhr•otrlcted funds. lunds 2024 2024 Total funds 2024 Tolal 2023 Grants weivable 65,473 65,473 .Tofal 2023 55.943 55,943 GRANTS RECEIVABLE Restrlcled Unreslrleted Total Funds Funds 2024 Funds 2024 2024 rotai.FundS 2023 National Lotlery Community Fund - LOCAL prolecl Lancashire County Council - ESOL prov.Ision DWP Kickslart NHS En918nd ..1000 Volèe5 project. 65,473 65,473 39,263 16.680. Total 6S,473 65,473 INVESTMENT INCOME Re51rlcted Unrestrfcled lund8 lunds 2024 .2D24 Total funds '2024 Total .lunds 2023 B"ank interest recelved 3,945 3,9.45 999 .3,945 3,945 999 Total 2023 999 999 Pa98 17
LANCASHIRE ASSOCIATION OF COUNCILS'FOR VOLUNTARY $ERvice (A company Ilmlted'by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3.1 MARCH 2024 CHARITABLE ACTIVITIES .Total 2024 .2023 Advertising and publicily costs Subscriplions and sundry cosls Insurance oirice rent al Preston Travel expenses Consulting. fees IT costs Project'delivery costs Telephone'cosls Tralning and conlerence cosls. Wages and salarie3 Pension cost 3,297. 369 193 .2,450 369 3,801. 1,608 6,638 10.7 ..294 3.783 51,297 97 .36,287 .2,034 57,750 55.481 Tolal 2023 55.481 In 2024 01 Ihè lolal Charitable acllvilles.'£4.187 (2023 - £4,.184) was expendllure Irom unrestrlctèd'funds. and £53,563 {2023 - £51,297 was expendlture from restricted funds. GOVERNANCE.COSTS Restrlct•d Unr•strlet•d funds funds 2024 2024 Total fund# 2024. Total lunds 2023 Governance independent examiner's'lees 168 168 169 In 2024 01 the tot81 govérnan¢e cosl$,£168 (2023 - £1691 was expendlture from unreslrlcled'funds and .£Nil (2023 - eNil) was expenditure from reslricled funds.- NET INCOMEI(EXPENOITURE) 'This Is stated after charging: Governance independent examinerf5 fees 168 169 Durlng the year.. no Trustees recelved any reinunéraliori,(2023- £NIL). Durlrig ihe year, no Trustees received any benefits In klnd <2023 -'£NIL)-. During Ihe year, no Tru51ees received any reimbursement of expenses12023- £NIL). P.age'18
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A cornpany limlled by guarantee) NOTES TO T.HE FINANCIAL STATÉMENTS FOR THE YEAR ENDED 31 MARCH 2024 STAFF COSTS 'Slaff cosls.wore a8.follows,: 2024 2023 Wages aftd salaries Other pension costs. 36&287 38,321 The 8V8r4ge number of persons employe.cl by Ihe..Chatlty.durlng the.year w83 as lollows.. 2024 Na. No. Charilable'aclivilies No ernployae rgcèived remuneralion amounting to more Ihan'£60,000 In, eilher year. CREDITORS: Amounts falling due wlthln ane year 2024 2023 Olher laxallon an*J. soci81 security Funds held Accrua15 and deferred Income 1,289 960 51.954 960 10,546 54,203 .11,506 Deferred Incoffie ResourrAs delefred durlng the year Ogferred Income at 31 March 2024 47,517 Page 19
LANCASHIRE ASSOCIATION OF C.OUNCILS FOR VOLUNTARY SERVICE (A Gompany Ilmlled by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF FUNDS STATEMENT OF FUNDS . CURREIIT YEAR ,Balan¢e at 31 March 2024 Balance at 1 Aprll 2023 Incom• Expendltur• Unrnstrlcted funds General Funds 63,252 3,945 14,355) 62,842 Restrlcted fvnds Nalional Lottery Communily'Fund - LOCAL projecl 65,473 {$3,563). .11,910 Toknl ol.funds 63.252 69,418 (57,918) 74,752 STATEMENT OF FUNDS . PRIOR YEAR 8el8nce 81 .31 March 2023 88lanc8.èt 1.:April 2022 Income Expendlture Transfers Genèral Funds 36,148 999. (4,352) 30.457 63,252 Restrlcted funds Departmeril ol Work and Pen6lons- Kickslart project NHS England - 1.000 Voices proje 21,280 4,532 39,263 16.680. (37,543J. (13, 155) (23.000) (7,457) 25,812 55,943 (51.298) (30.457) SUMMARY,OF FUNDS- CURRENT YEAR Balan¢e at 31 March 2024 8alan¢e at .1 Aprll 2023. In'come. expertdlture General lunds Restricted funds 63.252 14,355} (53,563) 62,842 11,910 65,473 63,252 (57.918) 74,752 Page 20
LANCASHIRE ASSOCIATION OF COVNCILS FOR VOLUNTARY.SERVICE (A company Ilmlted by guaranto?) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STATEMENT OF FUNDS Icontlnued) SUMMARY OF FUNDS - PRIOR YEAR 8alance at 31.March 2023. Balance at l Apnl 2022 Income Expernlilurn rrdnsf8rs General lunds Reslrieled funds 36,148 25,812 999 55.943 (4,352) (51.298) 30.457 (30,457) 63,252 61,960 56.942 (55.650) .63,252 10. ANALYSIS OF NET ASSETS BETWEEN FUMDS ANALYSIS OF NET ASSETS 8ETWEEN FUNDS - CVRftENT YEAR. Reiiirlcled Unre8trfcled funds fund• 2024 2024 rolal funds .2024 Currenl assels Creditors due wlthirt one year 62.401 (50,491) 66.554 (3,712) 128,955 (54,203) 11,910 62,84t T4,752. ANALYSIS OF NET ASSETS 8ETWEEN FUNDS . PRIOR YEAR Reslricled Unrnslricted funds fvnds 2023 2023 Total lunds 2023 Current assets creditors.due within one year 9.252 (9,252) 65,506. (2.254) 74. 758 (11.506) 63,252 .63.252, Page 21
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmlted by guarante•} NOTES.TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 11. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2024 2023 Nel income for the year {as per Statement of Flnanaal Aclivilles> 11.500 1.292 Adlustm•nt for Incr8as&l{decreasel in credltors 42,697 (4.910) N•t Ga•h provld•d byl(u8•d In) op•ratlng actlvlll•$ 54.197 (3,618) 12. ANAL YSIS OF CASH AND CASH EQUIVALENTS 2024 2023 Cagh In hand 128,955 74. 758 128.9S5 74. 758 13. PENSION COMMITMENTS The Charlly contribulea lo peryJonal pension plans. .Any outslandlng amounts 8131 March 2024 are shown in creditors. 14. RELATEO PARTY TRANSACTIONS Burnley, Pendle and Ros$endal8 CVS received conlribulions of £2.520 towards the costg of HR and financlal servlces lo LACVS Includlng for LOCAL Prolect. Communiity Cvs'also received contribuliorfs of £2,520 towards the cost$ of HR and financial seniiees to LACVS Includlng for LOCAL Project. 15. CONTROLLING PARTY The Charity is controlled by Ihe.Truslees. Page 22