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 Se￿ices, 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 Da￿en 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 re￿1Ve￿ 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 F￿de 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 suc￿Ssful 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 prO￿dureS
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 fO￿ard
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
ReSoUr￿S 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