Registered number: 6402216 Charity 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 2025
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee) CONTENTS Page Reference and adminlstrative details of the charity, its trustees and advisers Trustees. report 2-10 Independent examineVs report Statement of financial activities 12 Balance sheet 13 Statement of cash flows 14 Notes to the financial statements 15-24
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2025 Trustees Jeremy Garth Hodgkinson, (Chair) Joyce Christine Blythe, (Treasurer) Elaine Louise Barker Tracy Ann Hopkins Yakub Patel Lynn Saggerson Nasima Bahadur Zaman (resigned 07.10.25) Victor Thomas Citarella Company registered number 6402216 Charity registered number 1126484 Registered office Boulevard Centre 45 Railway Road Blackburn Lancashire BB1 1EZ Company secretary Jeremy Garth Hodgkinson Accountants CW Accountants Limited 30 Appleby Drive Barrowford Lancashire BB9 6EX Bankers Virgin Money 25 Manchester Road Burnley BB11 1HX Page 1
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limlted by guarantee) TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report together with the financial statements of the Charity for the period 1 April 2024 to 31 March 2025. The Trustees confirm that the Annual Report and financial statements af the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice {SORPI, applicable to charities preparing their accounts in accordan with the Financial Reporting Standard appliGable in the UK and Republic of Ireland (FRS 102) (effective 1 January 20151 as amended by Update Bulletin 1 (effective 1 January 20151. Since the Charity qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required. Objectives and Activities . POLICIES AND OBJECTIVES LACVS was formed in 2007 as a charitable company by the sub-region's district-based Councils for Voluntary Service (CVS}. It was established to foster closer collaboration including sharing resources, supporting local delivery and acting as a vehicle for a coordinated sub-regional voluntary, community. faith and social enterprise IVCFSEI sector voice. The Objects of the charity are.. "To promote any charitable purpose for the benefit of the community in the Lancashire Sub Region, which includes the local government areas of Blackburn with Darwen Unitary Authority, Blackpool Unitary Authority and Lancashire County Council Ihereinafter called the "Area of Benefit") and in particular, the advancement of education. the protection of heallh and the relief of poverty, distress and sickness and in furtherance of the said purposes, but not further or otherwise, lo promote and organise co-operation in the achievement of the same among the members of the Association in the Area of Benefit." LACVS'S vision is of a vibrant, diverse and sustainable Lancashire sub-region with a strong. independent and effective VCFSE sector that improves people's quality of life and contributes lo thriving communities. Its mission is to support voluntary action that empowers communities and changes lives. LACVS, its members and associates have strong values and are committed to.. helping to harness the skills, talent and energy that are at the heart of strong and healthy comrnunilies enabling citizens lo be active in their communities both individually and collectively- particularly those whose full participation in society is limited by economic disadvantage, institutional discrimination and exclusion enabling the voices of local people to be heard through effective representation that links the VCFSE sector to decision makers across localities, districts and the sub-region a VCFSE sector thal is vibrant, diverse and independent collaboration that improves support for the VCFSE sector with seryices that are responsive to local need and of a consistent and quality standard ampaigning on issues that affect the VCFSE sector and local communities, quality of life and contributes towards equalily and social justice the accouniability of LACVS, ils members and associates. Page 2
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 a. POLICIES AND OBJECTIVES - continued The work of LACVS, it5 members and associates, is rooted in local Gommunities and reaches out to 1,OOOs of VCFSE organisations. It is delivered by staff and volunteers from centres across the sub-region. LACVS as a collaborative body seeks to work on joint projects that add value to the work of its members and their infrastructure support for the 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 size, resources and geographical coverage from single district to county wide. They provide different elements and combinations of infrastructure Seices, including= support for Trustees, staff, and volunteers helpirsg new groups to set up and existing ones to become stronger through information, guidance and training e.g. governance, business planning, quality and funding development specialisms that include equality, diversity and support for BAME communities developing collaborative projects at neighbourhood level which help economically inactive, unemployed, isolated or vulnerable residents brokering and supporting volunteering, so that individuals can volunteer in their communities and organisalions can be effective in how they involve volunteers in their work running local forums and networks of VCFSE groups, facilitating representation, enabling information sharing and co-operation collaboration with public and private sectors, including strategic work at local and subregional level, ensuring that local communities, voice and concerns are heard campaigning and influencing policy and decisions on issues that matter to local people and their communities helping local people to connect to VCFSE services in their community, with information and signposting to access support or volunteering social prescribing project work that supports health and wellbeing community managing grant programmes that provide vital funding to local VCFSE groups offering bespoke services including accountancy. payroll and DBS checks. Some LACVS members also run projects that fill gaps and meet need locally or sub-regionally. b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTIVITIES The year saw LACVS'S flagship LOCAL Lancashire Project make important strides in its first year of activities. LOCAL {Locally Organised Communities Across Lancashirel's five-year programme is working with the VCFSE sector to support change across the nine priorities within the VCFSE Sector Manifesto for Lancashire= Equality and social justice for all.. tackling poverty in Lancashire The VCFSE sector as an equal partner with public and private sectors to build a better Lancashire An economic model that works for Lancashire Community wellbeing and person and community-centred public service models Green communities Lancashire social prescribing model A safer Lancashire Helping people into employment Resources for the VCFSE sector to play a full part in the future of Lancashire. The Project, funded by National Lottery Community Fund, is rooted in a collaborative approach across Lancashire's 14 districts, working alongside and complementing the core infrastructure work of LACVS members. Page 3
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTIVITIES - continued LOCAL'S activities in YEAR 1 {which Covered part of LACVS'S flnancial year for 2024-25) was about layng the foundations for the Project over the next 5 years including reaching VCFSE sector organisations that may currently be "under the radar" in spite of the importance of their contribution to the life of their communities. The Projects, activities in Year 1 included.. increasing LACVS and members, engagement with the sector through extensive networking with nearly 2,000 "new" organisations reached initial work on mapping networks in the 14 districts, identifwng existing fora and establishing baselines as a foundation for addressing gaps in network coverage in the subregion participating in 30 events, gathering evidence on Manifesto related themes and disseminating information to support action initial development work in improving VCFSE sector profiling at neighbourhood level supporting strategic conversations with partners and funders in support of improved investment in the VCFSE sector, arrangingl contributing to 13 workshopsl conferences across the sub-region (including the involvernent of key orgnaisations that resource the sector's work)- this included a successful, well-atlended Project Launch gathering sector intelligence, from activities detailed in this summary, that will support effort5 to influence policy change around Manifesto themes- with 21 sets of notes/ reports from workshops or activities across Lancashire. LACVS trustees and member organisations maintained strong regional and national connections in 2024-25 with two LACVS trustees seNing on the board of Voluntary Sector Northwest (namely the CEOS of Lancaster District CVS and Community CVS). In addilior7, the Chair and Treasurer of LACVS serve on National Association for Voluntary and Community Action's Board (namely, the CEOS of Burnley, Pendle and Rossendale CVS and Community CVS). LACVS and its members continued to engage in the work of Lancashire and South Cumbria VCFSE Alliance, with ils focus on strategic working wilh the health and social care system. Working with the Allian, LACVS played a supportive role in the development of the State of the Sector Research. Community CVS was commissioned to lead the research with LACVS and its members being important partners to aid the research process within Lancashire. The LACVS Board mel wilh Professor Kate Leyshon, Quay Research, as academic partner for the research in March 2025. The meeting set out different strands of the work that would follow including suNey work and exploration of the microbiome. It was hoped that the research would provide a vital evidence base to LACVS'S work and the work of the VCFSE Sector more widely. LACVS members also participated in a range of place-based partnerships on their respective patches. This ongoing work is key to ensuring the voice and role of the local VCFSE sector is recognised in policy and decision-making fora. The year was one of change and uncertainty for public sector structures with the ongoing re-organisation of Lancashire and South Cumbria Integrated Care Board {ICB) , steps towards the creation of a combined authority for Lancashire and possible local government reorganisation following the election of a new national government. LACVS submitted a detailed response to the Combined Authority's Growth Plan emphasising the vital contribulion the sector makes to Lancashire's economy. Concerns remain Ihal existing relationships and investment in the VCFSE sector may be disrupted or reduced with well - established and successful work being lost to the detriment of local communities, health and wellbeing. This has implications both for the work and funding of LACVS members and more broadly the VCFSE sector and its role supporting community solutions that improve health and wellbeing. LACVS will continue to advocate on behalf of the VCFSE Sector and take a leading role in crealing a voice for the sector as a whole. Page 4
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 b. ACTIVITIES FOR ACHIEVING OBJECTIVES AND REVIEW OF ACTIVITIES - continued Social prescribing continued to be important, innovative work that some LACVS members played a major role in delivering in their local areas over the year. The programme benefits greatly on their reach into local communities, work with volunteers, provision of grant management and capacity building support. As the year drew to a close this work was about to reviewed by funder and partner, Lancashire and South Cumbria ICB. LACVS and its vnembers will continue to advocate for social prescribing to be based in the VCFSE Sector and for grants to be a cruGial component of any social prescribing solution. Members continued with their provision of infrastructure services in 2024-25 across districls and neighbourhoods in their respective areas supporting the VCFSE sector in its vital work meeting local need. LACVS'S collaborative development work around volunteering continued through the Volunteering for Health initiative. Lancashire and South Cumbria was one of 15 areas approved for funding in England in July 2024.The programme aims to improve volunteer infrastructure, building closer collaboration across the NHS, social care and the VCFSE sector. The lead body for this initiative within Lancashire and South Cumbria is Lancashire Teaching Hospitals Charity, with CVSS and Volunteer Centres being the named leads in each of the 4 health places. LACVS the named lead for the Lancashire CoLAnty Council area (with BPRCVS leading on this for LACVS). Cumbria CVS is responsible for leading in South Cumbria whilst LACVS members Community CVS and Volunteer Centre Blackpool, Wyre and Fylde are responsible, respectively, for Blackburn with Daen and Blackpool. Spring North has responsibility for elements of the programme system wide across Lancashire and South Cumbria. During the year, the partnership developed and submitted a development plan, which was approved ready for the initiative to start on the 01 st April 2025. During the year, LACVS also carried out exploratory work around the possible development of a workforce development hub for the sector including reviewing arrangements in neighbouring areas. Grant management remains an importanl role both for LACVS and a number of LACVS members, offer with additional funding streams secured for distribution in some districts over the year. LACVS subTMitted an expression of interest in the final quarter of 2024-25 to You Decide initiative, to develop its work in this area. If successful it will involve grant funding being distributed through a local participatory grant panels in a number of districts. During the year, important conversations were started with the Eric Wright Charitable Trust, another anonymous grant giving foundation and a local district council about distributing grants on behalf of those organisations within the Fylde coast area of Lancashire. LACVS is committed to organisational improvement as it continues to develop its provision. Its planning session in the final quarter of 2024-25 included discussion of governan, trustee responsibilities and the need to be rigorous in its approach. A number of organisational action areas were subsequently identified within LACVS'S Action Plan 2025-28. c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT Truslees have complied with their responsibility to have due regard to the Commission's guidance on public benefit in exercising their powers and duties. Trustees are fully aware of their roles and responsibilities and in planning their activities for the year have kept in mind the Charity Commission's guidance at Trustee meetings. Page 5
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guaranteel TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 c. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT - continued LACVS brings benefit to the public in line with its Objects through.. collaborative working lo support community and voluntary action that empowers local communities that meets need and improves quality of life., services that enable new frontline groups to fomi to meet unmet local need and existing ones to improve., direct support to volunteers and assistance to volunteer involving organisations that bring a range of positive impacts on individuals and their communities: supporting and providing frontline projects and services that help economically inactive, unemployed, isolated or vulnerable people. d. VOLUNTEERS LACVS is grateful for the contribution of volunteers lo ils members, work in areas such as supporting the running of local offices. administration and delivery of project services. Financial review a. GOING CONCERN After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt Ihe going concern basis in preparing the financial statements. Further details regarding Ihe adoption of the going concern basis can be found in the Accounting Policies. b. FINANCIAL REVIEW LACVS'S total incoming resources and expenditure for the yearwas £69,418 and £57,918 respectively. Income was prirnanly related to Lancashire LOCAL Project work (£65,473). After transfers between funds the unrestricted deficit for the year was £410 which when deducted from reseNes brought forward resulted in unrestricted reserves carried forward of £62,842. LACVS has a reserves policy to hold funds equivalent to at least 6 months, core running costs, approximately £59,300. Trustees are satisfied this is a prudent postion. Trustees will be seeking to develop additional income streams over the year. c. PRINCIPAL FUNDING Principal funding was from National Lottery Community Fund for the Lancashire LOCAL Project. Page 6
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee} TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 Structure, governance and management a. CONSTITUTION Lancashire Association of Councils for Voluntary Service (CVS) is a company limited by guarantee governed by ils Memorandum and Articles of Association dated 18 October 2007. It is registered as a charity with the Charity Commission. Membership of the charity is open to authorised representatives from Councils for Voluntary servi (CVS) and other VCFSE organisations whose primary role is delivery of infrastructure services in Lancashire sub-region as approved by the Trustees. The current membership is.. Hyndburn and Ribble Valley CVS, Burnley, Pendle and Rossendale CVS, Community CVS, Blackpool, Wyre and Fylde CVS, Lancashire BME Network, Lancaster District CVS, West Lancashire CVS and Volunteer Centre Blackpool Wyre and Fylde. The members each agree to contribute £1 in the event of the charity winding up. b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES As set out in Ihe Articles of Associalion the Chair and Treasurer of the Charity are appointed by the Trustees. The AGM'S formal business includes the retirement of Trustees and the filling of vacancies.The Gurrent Trustees are Chief Officers and a Trustee of their nominating bodies and bring extensive experience of voluntary sector management, governance, business planning and have a good understanding of the contents of the Memorandum and Articles of Association and their legal obligations under charity and company law. c. POLICIES ADOPTED FOR THE INDUCTION AND TRAINING OF TRUSTEES Induction and training are available for new Trustees. All Trustees are encouraged to attend appropriate extemal training events where these will facilitate the undertaking of their role. d. ORGANISATIONAL STRUCTURE AND DECISION MAKING The Board of Trustees administers the charity. The Board meets at least 6 times per year. Trustees have the power to delegate functions to Gommittees appointed by them provided at least one member is a Trustee or an authorised representative and there are robust reporting procedures back to the Board. The Board includes input from an associate member whose representative attends meetings in a non-voting capacity. e. RELATED PARTY RELATIONSHIPS Burnley. Pendle and Rossendale CVS re1Ve contributions of £2520 towards the costs of providing strategic support, HR and financial services to LACVS as part of the Local Lancashire project. Community CVS received contributions of £2520 towards the costs of providing strategic support, premises and IT support to LACVS as part of the Local Lancashire project. The above related party relationships were authorised by the Board, given the roles of the two trustees in their respective member organisations, in line with LACVS processes for managing conflicts of interest." Page 7
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) TRUSTEES. REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 f. RISK MANAGEMENT The Trustees have a risk management strategy which comprises.. review of the risks that the charity may face., the establishment ol systems and procedures to mitigate those risks,. and the implementation of procedures designed to minimise any potential impact on the charity should those risks materialise. The charity is continuing work on improving its policies and procedures and systems as its collaborative work programrnes grows, including monitoring and project reporting. Trustees engage Bumley, Pendle and Rossendale CVS in support of administration and financial controls and a consultant who assists the Board in its co-ordination and development. LACVS employs 4 part-lime staff led by a Project Co-ordinator for delivery of ils Lancashire LOCAL Project. A key element in the management of financial risk is the setting of a reserves policy which is kept under review by trustees (see Financial Review above). Plans for future periods a. FUTURE DEVELOPMENTS LACVS LOCAL Projecl will work on refreshing the VCFSE Sector Manifesto for Lancashire's priorities in 2025-26 in consultation with partners and stakeholders. It will also focus on netwoth development in areas where there is little or no VCFSE sector coverage. This includes launching new networks in Wyre and Fde and continuing development work in Chorley and South Ribble. Other activities will include pilot work in five neighbourhoods in Lancashire using differenl approaches to supporting change and improvement in health and wellbeing. This will start with explorations of the microbiome as part of the state of the sector research project. LACVS and LOCAL Lancashire may also play a key role in the establishment and support of a Civil Society Board for Lancashire, subject to consultation on its development. Sf established, it is intended that the Civil Society Board will ensure that the VCFSE sector has a voice amidst ongoing moves towards devolution, as well as linking to the new Lancashire Combined Authority Board in a similar manner to the Business Board. LOCAL will also be holding ils annual conference on tackling poverty, one of the Manifesto's themes, with the possible development of an anti-poverty network to be discussed. The Slate of the Sector Survey results will be launched in 2025-26. The Lancashire and South Cumbria VCFSE Sector Alliance commissioned Community CVS to lead the research project in partnership wilh LACVS and its members. The research is being supported by Quay Research, which has also carried out work for National Association for Voluntary and Community Action, including on the often unseen but vital "voluntary sector microbiome., State of the Sector survey work included a handful of microbiomel neighbourhood pilots. reference to which will be included in the findings. LACVS is awaiting a decision on ils application to become part of the National Loltery You Decide initiative, which will include piloting a grants programme and local participatory funding panels. This represents a real opportLsnity for LACVS to build on members, already significant role in grant management. Page 8
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) TRUSTEES, REPORT {continued) FOR THE YEAR ENDED 31 MARCH 2025 a. FUTURE DEVELOPMENTS - continued During the initial months of 2025-26, work will start on implementing the development plan for Volunteering for Health. As mentioned previously, LACVS is leading for the Lancashire County Council area within the health system. The work will involve engaging volunteers, volunteer managers and the wider VCFSE Sector in the development of a vision and strategy for volunteering. LACVS will receive funding to employ a part time volunteering partnership co-ordinator who will work with Volunteer Centres in Lancashire and support them in their work. Potential future development areas to improved volunteer infrastructure will include developing volunteer management training. volunteer quality standards and making improvements to how Volunteer Centres use digital technology to deliver volunteer infrastructure in a more consistent way across Lancashire. LACVS members will continue to engage actively in the work of Lancashire and South Cumbria VCFSE Alliance. This is at a tirne of major change for Lancashire and South Cumbria Integrated Care ICB, which has implications for the VCFSE sector and the people it serves. LACVS members that deliver social prescribing programmes have had funding for their provision extended for a further two years following sucSsful reviews of their work by the ICB. LACVS members will support the ICB in the development of social prescribing across Lancashire including the potential for National Community Health and Wellbeing funding. This reflects LACVS'S ongoing commitment to looking at initiatives being brought forward to support the sector and working with partners as they are developed. LACVS members will maintain their respective engagements in local place-based partnerships on behalf of their local sectors, alongside members, involvernent in sub-regional and national infrastructure bodies, work (see previous section for details). LACVS members will also conlinue to offer core infrastructure support to a VCFSE sector dealing with issues such as the cost-of-living crisis and the major challenges it brings for sections of the community. One of the ongoing aims of LACVS, is to see infrastructure provision offered across all parts of Lancashire LACVS and its members will also continue in 2025-26 with work on organisational improvement, including areas such as reviewing and improving its Policy Handbook and Staff Handbook and updating policies and prOdureS where appropriate. MEMBERS, LIABILITY The Members of the Charity guarantee to contribute an amount not exceeding £1 to the assets of the charity in the event of winding up. INDEPENDENT EXAMINER A resolution will be proposed at the Annual General Meeting that Courtney Wright of CW Accountants be appointed as Independent Examiner for 2024-25. Page 9
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee TRUSTEES, REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES. RESPONSIBILITIES STATEMENT The Trustees (who are also directors of Lancashire Assocation of Councils for Voluntary Service for the purposes of company lawl are responsible for preparing the Trustees. report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the Trustees to prepare financial statements for each financial year. 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 stale of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitsble company for that period. In preparing these financial statemenls, the Trustees are required to.. select suitable accounting policies and then apply them consistently., observe the methods and principles in the Charities SORP- make judgments and accounting estimates that are reasonable and prudent- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation. The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable companvs transactions and disclose with reasonable accuracy al any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable sleps for the prevention and detection of fraud and other irregularities. The Trustees are responsible for the rnaintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. This report was approved by the Trustees, on 9 December 2025 and signed on their behalf by.. Garth Hodgkinson Trustee Christine Blythe Trustee Page 10
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (the 'Charity') I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2025. This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities {Accovnts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charitls Trustees those matters l am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charitls Trustees as a body, for my work or for this report. RESPONSIBILITIES AND BASIS OF REPORT As the Trustees of the Charity (and its directors for the PL¢rposes of company lawl you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Acl 20061'the 2006 Act,). Having satisfied myself that the accounts of the Charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Charilvs accounts carried out under section 145 of the Charities Act 2011 {'the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)Ib) of the 2011 Act. INDEPENDENT EXAMINER'S STATEMENT I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe: accounting records were not kept in respect of the Charity as required by section 386 of the 2006 Act- or the accounts do not accord with those records; or the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair, view which is not a matter considered as part of an independent examination., or the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 10211. I have no concerns and have come across no other matters conneclion with the examination to which attention should be drawn in this report in order to enable a proper underslanding of the accounts to be reached. Signed Dated.. 9 December 2025 Courtney Wright BA ACCA CW ACCOUNTANTS LIMITED 30 Appleby Drive Barrowford BB2 4FJ Page11
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company limited by guarantee) STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Note INCOME FROM: Charitable activities Other trading activities Investments Funds held in previous years now written off 144,581 144.581 200 4,739 960 65,473 200 4,739 960 3,945 TOTAL INCOME 144,581 5,899 150,480 69,418 EXPENDITURE ON: Raising funds Charitsble activities: Charitable activities Governance costs 200 200 130,944 251 499 131,443 251 57,750 168 TOTAL EXPENDITURE 131,395 499 131,894 57,918 NET INCOME BEFORE OTHER RECOGNISED GAINS AND LOSSES NET MOVEMENT IN FUNDS 13,186 13,186 5,400 5,400 18,586 18,586 11.500 11,500 RECONCILIATION OF FUNDS: Total funds brought fonmard 11,910 62,842 74,752 63.252 TOTAL FUNDS CARRIED FORWARD 25.096 68.242 93,338 74, 752 The notes on pages 15 to 24 form part of these financial statements. Page 12
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limlted by guarantee) REGISTERED NUMBER: 6402216 BALANCE SHEET AS AT 31 MARCH 2025 2025 2024 Note CURRENT ASSETS Cash at bank and in hand 146,674 728,955 CREDITORS: amounts falling due within one year {53,336) (54,203) NET CURRENT ASSETS 93,338 74, 752 NET ASSETS 93,338 74, 752 CHARITY FUNDS Restricted funds Unrestricted funds 25,096 68,242 11,910 62,842 TOTAL FUNDS 93,338 74, 752 The Charity's financial statements have been prepared in accordance with the provisions applicable to companies subject lo the small companies regime. The Trustees consider that the Charity is entitled lo exemption from the requirement to have an audit under Ihe provisions of section 477 of the Companies Act 20061"the Act") and members have not required the Charity to obtain an audit for the year in question in accordance with section 476 of the Act. The Trustees acknowledge their responsibililies for complying with the requirements of Ihe Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements were approved and authorised for issue by the Trustees on 9 December 2025 and signed on their behalf, by-. Garth Hodgkinson Trustee Christine Trustee ythe The notes on pages 15 to 24 form part of these financial statements. Page 13
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE {A company limited by guarantee) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025 2025 2024 Note Cash flows from operatlng activities Net cash provided by operating activities 12 17,719 54,Ig7 Change in cash and cash equivalents in the year Cash and cash equivalents brought fOard 17,719 128,955 54,197 74, 758 Cash and cash equivalents carried forward 13 146,674 728,955 The notes on pages 15 to 24 form part of these financial statements. Page 14
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES 1.1 Basis of preparation of financlal statements The financial statements have been prepared in accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effeGtive 1 January 2015)- (Charities SORP IFRS 1021), the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102) and the Companies Act 2006. Lancashire Association of Councils for Voluntary Service meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise slated in the relevant accounting policy. 1.2 Reconciliation with previous Generally Accepted Accounting Practice In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required. No restatements were required. 1.3 Company status The Charity is a company limited by guarantee. The members of the company are the Trustees named on page . In the event of the Charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the Charity. 1.4 Income All income is recognised On the Charity has entitlemenl lo the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. Page 15
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.5 Expendlture Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in underlaking each aclivily. Direct cosls allribulable lo a single activity are allocated directly to that activity. Shared costs which contribute lo more than one activity and support Costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use. Fundraising costs are those incurred in seeking voluntary contributions and do not include the cosls of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with administration of the Charity and compliance with constitutional and statutory requirements. Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds. Charitable activities and Governance costs are costs incurred on the Charitvs educational operations, including support costs and costs relating to the governance of the Charity apportioned to charitable activities. All expenditure is inclusive of irrecoverable VAT. 1.6 Interest receivable Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity., this is normally upon notification of the interest paid or payable by the Bank. 1.7 Cash at Bank and in hand Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account. 1.8 Liabilities and provision5 Liabilities are recognised when there is an obligation at the Balan sheet date as a result of a past event, il is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the Charity anlicipates il will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured al the best estimate of the amounts required to settle the obligation. Where the effect of the lime value of money is material, the provision is based on the present value of those amounts, discounted al the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges. Page 16
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ACCOUNTING POLICIES (continued) 1.9 Financial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method. 1.10 Pensions The Charity contributes to personal pension plans. 1.11 Fund accounting General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes. Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each reslricled fund is set out in the notes to the financial statements. INCOME FROM CHARITABLE ACTIVITIES Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Grants receivable 144,581 144,581 65,473 Total 2024 65,473 65,473 GRANTS RECEIVABLE Restricted Unrestricted Total Funds Funds 2025 Funds 2025 2025 Total Funds 2024 Nalional Lottery Community Fund - LOCAL project Eric Wright- Small Grants Programme Lancashire Teaching Hospitals NHS Trust- Volunteering for Health Grant The Soil Associats'on 112,465 14,700 112,465 14,700 65,473 16,666 750 16,666 750 Total 144,581 144,581 65,473 Page 17
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 FUNDRAISING INCOME Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Management fees 200 200 INVESTMENT INCOME Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Bank interest received 4,739 4,739 3,945 4,739 4,739 3,945 Total 2024 3,945 3,945 CHARITABLE ACTIVITIES Total 2024 Total 2024 Advertising and publicity costs Subscriptions and sundry costs Insurance Office rent at Preston Travel expenses Consulting fees IT costs Project delivery costs Telephone costs Training and conference costs Wages and salaries Pension cost 3,297 369 193 2,450 36g 3,801 1,608 6, 638 607 97 36,287 2,034 637 390 4,200 331 5,203 2,472 40,518 1,040 13 73,271 3,368 131,443 57,750 Total 2024 57, 750 In 2025 of the total charitable aclivilies, £499 (2024 - £4,187) was expenditure from unrestricted funds and £130,94412024 - £53,563 was expenditure from restricted funds. Page18
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE IA company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 GOVERNANCE COSTS Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Total funds 2024 Governance independent examinerfs fees 251 251 168 In 2025 of the total governance costs,£Nil12024 - £168) was expenditure from unrestricted funds and £251 {2024 - £Nil) was expenditure from restricted funds. NET INCOMEI{EXPENDITURE} This is stated after charging.. Governance independent examiner's fees 251 168 During the year, no Trustees received any remuneralion12024 - £NIL}. During the year. no Trustees received any benefits in kind (2024 £NIL). During the year. no Trustees received any reimbursement of expenses {2024- £NIL). STAFF COSTS staff costs were as follows-. 2025 2024 Wages and salaries Other pension costs 73,271 3,368 36,287 2,034 76,639 38,321 The average number of persons employed by the Charity during the year was as follows.. 2025 No. 2024 Charitable activities No employee received remuneration amounting to more than £60,000 in either year. Page 19
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CREDITORS: Amounts falling due within one year 2025 2024 Other taxation and social security Funds held Accruals and deferred income 2,357 1,289 960 57,954 50,979 53,336 54,203 Deferred Income Deferred income at 1 April 2024 ReSoUrS deferred during the year Amounts released from previous years 47,517 47,227 (47,517) Deferred income at 31 March 2025 47,227 Page 20
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 10. STATEMENT OF FUNDS STATEMENT OF FUNDS - CURRENT YEAR Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Expendlture Unrestricted funds General Funds 62,842 5,899 (499) 68,242 Restricted funds National Lottery Community Fund - LOCAL project Eric Wright- Small Grants Programme Lancashire Teaching Hospitals NHS Trust- Volunteering for Health Grant The Soil Association 11,910 112,465 14,700 (99.279) (14,700) 25,096 16.666 750 (16,666) (750) 11,910 144,581 {131,395} 25,096 Total of funds 74,752 150,480 (131,894) 93,338 STATEMENT OF FUNDS - PRIOR YEAR Balance at 31 March 2024 Balance at l April 2023 Income Expenditure General Funds 63,252 3,945 (4,355) 62,842 Restricted funds National Lottery Community Fund - LOCAL project 65,473 (53,563) 11,910 Total of funds 63, 252 69.418 (57.918) 74, 752 Page 21
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 SUMMARY OF FUNDS - CURRENT YEAR Balance at 31 March 2025 Balance at 1 Aprll 2024 Income Expenditure General funds Restricted funds 62,842 11,910 5,899 144,581 (499} {131,395) 68,242 25,096 74,752 150,480 (131,894) 93,338 SUMMARY OF FUNDS - PRIOR YEAR Balance at 31 March 2024 Balance at 1 April 2023 Income Expenditure General funds Restricted funds 63,252 3, 945 65,473 (4,355) {53,563J 62, 842 11,910 63, 252 69,418 (57,918) 74, 752 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR Restricted Unrestricted funds funds 2025 2025 Total funds 2025 Current assets Creditors due within one year 77,993 (52,897) 68,681 1439} 146,674 (53,336) 25,096 68,242 93,338 Page 22
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company limlted by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued) ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR Restricted Unrestricted funds funds 2024 2024 Total funds 2024 Current assets Creditors due within one year 62,401 (50,497) 66,554 (3,712) 128,955 (54,203) 11,910 62,842 74,752 12. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES 2025 2024 Net income for the year (as per Statement of Financial Activilies} 18,586 11,500 Adjustment for: (Decreasellincrease in creditors (867> 42,697 Net cash provided by operating activities 17,719 54,197 13. ANALYSIS OF CASH AND CASH EQUIVALENTS 2025 2024 Cash in hand 146,674 128,955 Total 146,674 128,955 14. PENSION COMMITMENTS The Charity contributes to personal pension plans. Any outstanding amounts at 31 March 2025 are shown in creditors. Page 23
LANCASHIRE ASSOCIATION OF COUNCILS FOR VOLUNTARY SERVICE (A company Ilmited by guarantee) NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 15. RELATED PARTY TRANSACTIONS Burnley. Pendle and Rossendale CVS received contributions of £2520 towards the costs of providing strategic support, HR and financial seNices lo LACVS as part of the Local Lancashire project. Community CVS received contributions of £2520 towards the costs of providing strategic support, premises and IT support to LACVS as part of the Local Lancashire project. The above related party relationships were authorised by the Board, given the roles of the Iwo trustees in their respective member organisations. in line with LACVS processes for managing conflicts of interest." 16. CONTROLLING PARTY The Charity is controlled by the I rustees. Page 24