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2022-03-31-accounts

REGISTERED COMPANY NUMBER: 06805818 (England and Wales) REGISTERED CHARITY NUMBER: 1129343

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Warrington Voluntary Action

Warrington Voluntary Action

Contents of the Financial Statements for the Year Ended 31 March 2022

Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9 to 10
Cash Flow Statement 11
Notes to the Cash Flow Statement 12
Notes to the Financial Statements 13 to 24

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2022. The trustees have adopted the provisions of 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 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Objectives and aims

WVA supports the development of a vibrant, thriving and sustainable third sector to meet the diverse and changing needs of local communities.

WVA's charitable objectives are "To promote the benefit of all the inhabitants in Warrington and the local area by associating together volunteers and organisations in a common effort to advance education, protect health, relieve poverty, sickness and distress, and to promote any other charitable purpose. In furtherance of these objects but not otherwise, we shall:-

a) Inform, advise and support organisations which involve or are willing to involve volunteers to enable them to pursue or contribute to any charitable purpose to develop volunteering and community engagement. b) Promote, organise and facilitate co-operation and partnership working between third sector, statutory and other relevant bodies within the Warrington and the local area.

Significant activities

The Charity meets its aims by:

The values we believe in are:

Page 1

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES Public benefit

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing our aim and objectives and in planning our future activities. In particular, the trustees consider how planned activities will contribute to the aims and objectives they have set.

WVA has an excellent understanding of Warrington's network of 1045 VCSE organisations, enabling us to speak with credibility and assurance when representing the views of the sector. WVA is a key leader within the borough's strategic ecosystem of boards, forums and groups, having an elected place on many to advocate for the VCSE. As a trusted, independent charity, WVA will continue to provide a strong voice ensuring confidence in the sector across Warrington's system and strive to deliver our strategic priorities to ensure we achieve the best possible outcomes.

To do this we will:

quality information

Page 2

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Volunteering

A key role of WVA is to encourage, support and develop volunteering across the borough. There is untapped potential within our communities and we want to make sure that this capability and capacity is utilised for the benefit of all.

WVA holds the VCQA (Volunteer Centre Quality Accreditation) quality mark. This provides assurance to commissioners, funders, volunteer involving organisations and the public that we offer an effective quality service.

Our face-to-face brokerage service continues to offer individuals expert local knowledge on volunteering opportunities, allowing individuals to make an informed choice. We have provided one to one confidential appointments advising people of volunteering opportunities that would best suit their needs. This service provides accessibility and inclusivity ensuring people with additional needs, mental health issues and those with English as a second language are supported to access suitable volunteering opportunities. This area of work is funded through New Leaf, a Big Lottery and European Social Fund programme managed by Torus bringing together partners across Cheshire to support unemployed and economically inactive people into employment. This extended project aims to support individuals with complex needs to access suitable volunteering opportunities that will help them increase their chances of finding employment. Volunteering has played a key role in this collaboration to give people the experience, skills and confidence to progress into work.

We have a dedicated Volunteer Advisor to support groups to use the system to their full advantage. The role of the Advisor is to advise groups on their volunteering opportunities, ensuring roles are manageable and purposeful, not a paid-role replacement and that they are of community benefit. The Advisor supports with writing up clear and attractive volunteer opportunities to ensure increased interest before publishing.

WVA played an integral part in the coronavirus community response. At an extraordinary pace we were able to recruit, mobilise and coordinate over 600 volunteers, supporting shielded residents with reassurance calls, prescription collections, shopping and paramedic transport. This high-profile work has developed into a successful Good Neighbour scheme enabling vulnerable residents to access support through the coordination of over 120 volunteers.

WVA coordinates banks of volunteers for a number of activities. In 2021 we supported the online census, we recruited, vetted and trained 15 volunteers to provide a digital drop-in centre to ensure those not digitally able could complete the national Census. We currently recruit, train and coordinate WBCs Food Pantry volunteers and have most recently recruited, vetted and coordinated NHS rotas for covid vaccination marshals. Other examples include supporting Culture Warrington with the Wireworks Exhibition whereby we recruited and provided rotas for volunteers to support with invigilation of the exhibition and interacting with the public.

Future activities include working with WBC to provide opportunities for volunteers involved in the RLWC21 and its legacy. We also expect to continue to support opportunities that mobilise local people to represent their communities, participate in local decision-making processes and strengthen social networks, encouraging people to play their full part in contributing to the life of their community.

Development Work

WVA successfully accessed funding from the National Lottery Communities Fund to support communities and volunteers with their digital skills. Ensuring VCSE organisations have the skills and resources required to build and develop their services as Covid lockdowns ended.

WVA also accessed funds through NHS Charities Trust to provide support within Warrington and Halton's hospital discharge team supporting people to access community services on their return home. This project also indused a fund for those organistaions the project refers into.

This compliments our Good Neighbours and Good Neighbours Dementia projects, matching our more vulnerable members of the community with volunteers for support and friendship.

Working with Warrington Disability Partnership and other local charities, WVA played a key role in the deliver of Covid Community Champions, encouraging conversations with those who were vaccine hesitant, sharing messages and reaching out to under-represented communities.

Page 3

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

OBJECTIVES AND ACTIVITIES

Over 130 individual organisations have received support and advice to help manage and develop their group. Support has included, an organisational Healthcheck service, called REFLECT and EQIS (focused on mental health service providers), advice and guidance on funding applications, a read through service, governance and management advice, policies and procedures, recruiting and managing volunteers, measuring outcomes and impact and setting up new organisation. WVA was instrumental in supporting a number of new groups to establish and flourish.

WVA is also managing small pots community funds for distribution focused on men's mental health and maternal mental heath.

We worked closely with the Adult Safeguarding Board to develop and deliver safeguarding training and advice. Giving us the opportunity to address and note safeguarding issues and ensuring all the information we provide is agreed by the Warrington Safeguarding Board. WVA has successfully facilitated funding surgeries and workshops, inviting grant makers to promote programmes and provide opportunities to network and encourage peer-to-peer support across communities.

Voice and Representation

Our public profile continues to increase through social media and community engagement.

WVA plays a pivotal role in the Third Sector Leaders Hub ensuring effective representation for the VCSE sector on strategic boards. WVA provides a strong voice ensuring issues that affect the sector are raised and addressed This year the WVA team have been providing a strong voice and ensuring representation of the sector at the Central Neighbourhood Renewal Board, Active Warrington, Cultural Board, Mental Health Partnership Board, Warrington Together, Cheshire and Merseyside Health Care Partnership and many more to ensure the sector is fully engaged and the needs of the sector are raised.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During 2021/22 WVA continued to work towards increasing reserves for the organisation. At the end of the previous financial year the charity made another surplus, these steps taken by the Board of Directors have successfully secured the organisation's financial stability, with a renewed reserves policy outlining the requirement for 6 months reserves which has now been achieved. The charity is now moving into 2022/23 with an experienced and knowledgeable team focused on the infrastructure contract and a diverse range of medium-term project grants that meet the aims of the organisation.

FINANCIAL REVIEW

Principal funding sources

Funds are mainly obtained by applying to local government, along income generated through charged for services and securing grants and commissions from the NHS, national and local funding bodies.

Reserves policy

In light of the main financial risks facing the charity the Board has determined that free reserves (unrestricted funds, not designated or invested in fixed assets) would be equivalent to a minimum of 6 months unrestricted expenditure to deliver core services, approx. 150k which provides sufficient funds to cover management and administration costs needed to wind up the organisation, to include redundancy costs for all staff or apply for emergency grants or loans.

Going concern

The Trustees are continually reviewing the operations of the charity and its ability to deliver its objects during any future pandemic. The Trustees have followed Government Guidance and will continue to seek financial assistance where appropriate and making cost savings where possible.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Page 4

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT

Recruitment and appointment of new trustees

The Directors, who are also Trustees, are appointed by the membership at the Annual General Meeting (AGM), and are collectively known as the Board of Directors. Trustees are elected to serve on the board of Warrington Voluntary Action (WVA) at the AGM for a period of 3 years. Nominations are invited from the wider membership of the organisation. The Trustees who served during the year, together with any changes up to the date of approving this report are listed above.

Organisational structure

The Board, which must not be less than three members and not more than fifteen, administers the Charity and meets as necessary, usually at least 6 times per year. Although there is no formal structure of sub committees, individual trustees hold specific portfolios, and take the lead on behalf of the Board on these matters. The Board occasionally sets up ad hoc working groups to look at specific matters and to report back.

Portfolio - Governance - Mary Barbour Finance - Lynne Bennett Wellbeing - Katie Horan

The day to day operations of the Charity are the responsibility of the Chief Officer, to whom the Trustees delegate authority for operational matters including finance, employment and development, within the overall strategy agreed by the Board.

Induction and training of new trustees

Directors are recruited for their commitment, experience, skill and knowledge they can bring to the organisation. The organisation has a defined process for recruitment, induction and training of members of the Board of Directors which is led by the needs of the organisation.

New trustees are supported by experienced trustees and Chief Officer.

Wider network

WVA is part of the national network of third sector infrastructure support organisations across England, and is an accredited Volunteer Centre through National Council for Voluntary Organisations (NCVO).

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

06805818 (England and Wales)

Registered Charity number

1129343

Registered office

89 Sankey Street Warrington Cheshire WA1 1SR

Trustees

M Barbour Retired S L Bennett Centre Manager J Jackson Employment Development Team Manager K Horan Engagement Manager C Jones Outreach Manager D F Barlow Retired

Company Secretary

A E Cullen

Page 5

Warrington Voluntary Action (Registered number: 06805818)

Report of the Trustees for the Year Ended 31 March 2022

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Lee Warburton BA FCA ICAEW Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

Advisers

Bankers

Co-operative Bank, 12-14 Old Market Place, Warrington, WA1 1QB

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 10 August 2022 and signed on its behalf by:

S L Bennett - Trustee

Page 6

Independent Examiner's Report to the Trustees of Warrington Voluntary Action (Registered number: 06805818)

Independent examiner's report to the trustees of Warrington Voluntary Action ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company 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 your charity's accounts as 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) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or

  2. 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

  3. 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 (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Lee Warburton BA FCA ICAEW Voisey & Co LLP Chartered Accountants 8 Winmarleigh Street Warrington Cheshire WA1 1JW

10 August 2022

Page 7

Warrington Voluntary Action

Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 March 2022

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
500
Charitable activities
4
Advice and support
184,931
Investment income
3
56
Total
185,487
EXPENDITURE ON
Charitable activities
5
Advice and support
120,013
NET INCOME
65,474
Other recognised gains/(losses)
Actuarial gains/(losses) on defined benefit
schemes
140,000
Net movement in funds
205,474
RECONCILIATION OF FUNDS
Total funds brought forward
(40,068)
TOTAL FUNDS CARRIED FORWARD
165,406		 Restricted
funds
£
-
453,131
-
453,131
319,894
133,237
-
133,237
6,198
139,435		 31.3.22
Total
funds
£
500
638,062
56
638,618
439,907
198,711
140,000
338,711
(33,870)
304,841		 31.3.21
Total
funds
£
1,500
286,442
605
288,547
243,003
45,544
(160,000)
(114,456)
80,586
(33,870)

The notes form part of these financial statements

Page 8

Warrington Voluntary Action (Registered number: 06805818)

Balance Sheet 31 March 2022

Unrestricted
funds
Notes
£
FIXED ASSETS
Tangible assets
11
7,311
CURRENT ASSETS
Debtors
12
52,446
Cash at bank
169,151
221,597
CREDITORS
Amounts falling due within one year
13
(76,502)
NET CURRENT ASSETS
145,095
TOTAL ASSETS LESS CURRENT
LIABILITIES
152,406
PENSION ASSET/(LIABILITY)
16
13,000
NET ASSETS/(LIABILITIES)
165,406
FUNDS
15
Unrestricted funds
Restricted funds
TOTAL FUNDS		 Restricted
funds
£
-
100,000
147,235
247,235
(107,800)
139,435
139,435
-
139,435		 31.3.22
Total
funds
£
7,311
152,446
316,386
468,832
(184,302)
284,530
291,841
13,000
304,841
165,406
139,435
304,841		 31.3.21
Total
funds
£
5,586
22,500
143,922
166,422
(78,878)
87,544
93,130
(127,000)
(33,870)
(40,068)
6,198
(33,870)

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

continued...

Page 9

Warrington Voluntary Action (Registered number: 06805818)

Balance Sheet - continued 31 March 2022

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 10 August 2022 and were signed on its behalf by:

S L Bennett - Trustee

The notes form part of these financial statements

Page 10

Warrington Voluntary Action

Cash Flow Statement for the Year Ended 31 March 2022

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Purchase of tangible fixed assets
Interest received
Net cash used in investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period		 31.3.22
£
177,050
177,050
(4,642)
56
(4,586)
172,464
143,922
316,386		 31.3.21
£
94,862
94,862
(6,090)
605
(5,485)
89,377
54,545
143,922

The notes form part of these financial statements

Page 11

Warrington Voluntary Action

Notes to the Cash Flow Statement for the Year Ended 31 March 2022

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

2.

31.3.22 31.3.21
£ £
Net income for the reporting period (as per the Statement of Financial
Activities) 198,711 45,544
Adjustments for:
Depreciation charges 2,917 504
Interest received (56) (605)
Increase in debtors (129,946) (16,073)
Increase in creditors 105,424 65,492
Net cash provided by operations 177,050 94,862
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.21 Cash flow At 31.3.22
£ £ £
Net cash
Cash at bank 143,922 172,464 316,386
143,922 172,464 316,386
Total 143,922 172,464 316,386

The notes form part of these financial statements

Page 12

Warrington Voluntary Action

Notes to the Financial Statements for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

In the opinion of the Trustees the charity has sufficient resources and funding for the foreseeable future and as a result have prepared the financial statements on a going concern basis.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are prepared in sterling, which is the functional currency of the company.

Monetary amounts in these financial statements are rounded to the nearest £.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Donations, are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants,is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

For legacies, entitlement is taken as the earlier of the date on which either: the charity is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the charity has been notified of the executor’s intention to make a distribution. Where legacies have been notified to the charity, or the charity is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is a treated as a contingent asset and disclosed if material.

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.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

continued...

Page 13

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Expenditure

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Governance costs

Governance costs relate to those costs which are incurred purely in furtherance of improving or contributing to the governance of the charity.

Tangible fixed assets

Depreciation is provided for on assets to write off the asset over its useful economic life at the rates shown below. Expenditure on fixed assets of £500 or less is not capitalised and is charged to the Statement of Financial Activities.

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charity makes contributions to a multi-employer defined benefit scheme run by Cheshire County Council. Contributions to the scheme are charged to the SOFA in the period to which they relate.

The charity also operates a defined contribution pension scheme. Contributions payable to the Charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

Financial instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the net asset and settle the liability simultaneously.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with bank, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised costs using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

continued...

Page 14

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

1. ACCOUNTING POLICIES - continued

Financial instruments

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publically traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit or loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Employee benefits

The costs of the short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the costs of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2. DONATIONS AND LEGACIES

2. DONATIONS AND LEGACIES
31.3.22 31.3.21
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Donations 500 - 500 1,500
3. INVESTMENT INCOME
31.3.22 31.3.21
Unrestricted Restricted Total Total
funds funds funds funds
£ £ £ £
Deposit account interest 56 - 56 605

Page 15

continued...

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

4.
INCOME FROM CHARITABLE ACTIVITIES
Activity
Other support services
provided
Advice and support
Grants
Advice and support
Grants received, included in the above, are as follows:
Cheshire Community Foundation
WBC - Infrastructure Support Services
East Primary Care GP Network
Torus Foundation
NAVCA
WBC - Good Neighbours Project
T N L Communities Fund
NHS Liverpool
Alder Hey Childrens Charity
NHS Warrington CCG
Warrington Borough Council
Warrington Disability Partnership
5.
CHARITABLE ACTIVITIES COSTS
Direct
Costs
£
Advice and support
335,852
6.
GRANTS PAYABLE
Advice and support
The total grants paid to institutions during the year was as follows:
3rd Party Organisations		 Grant
funding of
activities
(see note
6)
£
100,561		 31.3.22
£
52,559
585,503
638,062
31.3.22
£
30,000
116,000
-
16,372
-
68,975
38,259
19,999
133,134
52,124
16,300
94,340
585,503
Support
costs (see
note 7)
£
3,494
31.3.22
£
100,561
31.3.22
£
100,561		 31.3.21
£
64,725
221,717
286,442
31.3.21
£
13,135
116,000
20,134
21,278
3,000
21,500
26,670
-
-
-
-
-
221,717
Totals
£
439,907
31.3.21
£
-
31.3.21
£
-

Page 16

continued...

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

7. SUPPORT COSTS

SUPPORT COSTS
Governance
costs
£
Advice and support 3,494
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
31.3.22 31.3.21
£ £
Depreciation - owned assets 2,917 504
Other operating leases 15,033 10,546
Independent examination fee 2,350 2,300

8. NET INCOME/(EXPENDITURE)

9. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2022 nor for the year ended 31 March 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2022 nor for the year ended 31 March 2021.

10. STAFF COSTS

31.3.22 31.3.21
£ £
Wages and salaries 255,105 176,008
Social security costs 14,829 9,503
Pension costs 12,089 9,189
Pension deficit payments 7,207 8,471
289,230 203,171

The average monthly number of employees during the year was as follows:

31.3.22 31.3.21
Chief officers 1 1
Project managers 1 1
Project officers 10 6
Secondment to Warrington parents & carers 1 1
13 9

No member of staff received a salary in excess of £60,000 in either year.

continued...

Page 17

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

11. TANGIBLE FIXED ASSETS

Fixtures
Plant and
and
machinery
fittings
£
£
COST
At 1 April 2021
12,919
2,605
Additions
-
-
At 31 March 2022
12,919
2,605
DEPRECIATION
At 1 April 2021
12,919
2,605
Charge for year
-
-
At 31 March 2022
12,919
2,605
NET BOOK VALUE
At 31 March 2022
-
-
At 31 March 2021
-
-
12.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Social security and other taxes
Other creditors
Accruals and deferred income		 Computer
equipment
£
6,090
4,642
10,732
504
2,917
3,421
7,311
5,586
31.3.22
£
152,446
-
152,446
31.3.22
£
8,368
5,647
987
169,300
184,302		 Totals
£
21,614
4,642
26,256
16,028
2,917
18,945
7,311
5,586
31.3.21
£
21,573
927		 Totals
£
21,614
4,642
26,256
16,028
2,917
18,945
7,311
5,586
22,500
31.3.21
£
-
3,311
4,663
70,904
78,878

Deferred income comprises grant income received in advance of the year to which it relates.

31.03.22
£
Balance as at 1st April 2021 68,474
Amount released to income earned from charitable activities (68,474)
Amount deferred in year 166,800
Balance as at 31st March 2022 166,800

continued...

Page 18

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

14. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.22 31.3.21
£ £
Within one year - 13,297
Between one and five years - 6,653
- 19,950

The charity has moved into new offices but at the year end, the lease had not been drawn up.

15. MOVEMENT IN FUNDS

Unrestricted funds
General fund
Pension fund
Restricted funds
Cheshire Community Fund - Manbassador
Project
TNL Community Fund
Assura Digital Grant
WBC Good Neighbours Project
NHS Charities Trust
Good Neighbourhood Dementia
WBC Community Fund
Men's Health Grant
TOTAL FUNDS		 At 1.4.21
£
86,932
(127,000)
(40,068)
4,893
-
1,305
-
-
-
-
-
6,198
(33,870)		 Net
movement
in funds
£
65,474
140,000
205,474
(4,893)
4,300
(1,305)
25,100
77,600
28,500
2,000
1,935
133,237
338,711		 At
31.3.22
£
152,406
13,000
165,406
-
4,300
-
25,100
77,600
28,500
2,000
1,935
139,435
304,841

continued...

Page 19

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

15. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Pension fund
Restricted funds
Cheshire Community Fund - Manbassador
Project
TNL Community Fund
Assura Digital Grant
WBC Good Neighbours Project
Food Poverty
Maternal Mental Health Grants
NHS Charities Trust
Good Neighbourhood Dementia
WBC Community Fund
Covid Community Champions
CCG Mental Health
Men's Health Grant
TOTAL FUNDS		 Incoming
resources
£
185,487
-
185,487
-
38,259
-
68,975
30,000
19,999
133,134
37,804
2,000
94,340
14,320
14,300
453,131
638,618		 Resources
expended
£
(120,013)
-
(120,013)
(4,893)
(33,959)
(1,305)
(43,875)
(30,000)
(19,999)
(55,534)
(9,304)
-
(94,340)
(14,320)
(12,365)
(319,894)
(439,907)		 Gains and
Movement
losses
in funds
£
£
-
65,474
140,000
140,000
140,000
205,474
-
(4,893)
-
4,300
-
(1,305)
-
25,100
-
-
-
-
-
77,600
-
28,500
-
2,000
-
-
-
-
-
1,935
-
133,237
140,000
338,711

Comparatives for movement in funds

Unrestricted funds
General fund
Pension fund
Restricted funds
Cheshire Community Fund - Manbassador
Project
TNL Community Fund
Assura Digital Grant
WBC Good Neighbours Project
TOTAL FUNDS		 At 1.4.20
£
47,586
33,000
80,586
-
-
-
-
-
80,586		 Net
movement
in funds
£
35,806
(160,000)
(124,194)
4,893
449
3,350
1,046
9,738
(114,456)		 Transfers
between
funds
£
3,540
-
3,540
-
(449)
(2,045)
(1,046)
(3,540)
-		 At
31.3.21
£
86,932
(127,000)
(40,068)
4,893
-
1,305
-
6,198
(33,870)

continued...

Page 20

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

15. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Pension fund
Restricted funds
Welltime Project
Cheshire Community Fund - Manbassador
Project
TNL Community Fund
Assura Digital Grant
WBC Good Neighbours Project
TOTAL FUNDS		 Incoming
resources
£
207,108
-
207,108
20,133
9,786
26,670
3,350
21,500
81,439
288,547		 Resources
expended
£
(171,302)
-
(171,302)
(20,133)
(4,893)
(26,221)
-
(20,454)
(71,701)
(243,003)		 Gains and
Movement
losses
in funds
£
£
-
35,806
(160,000)
(160,000)
(160,000)
(124,194)
-
-
-
4,893
-
449
-
3,350
-
1,046
-
9,738
(160,000)
(114,456)

CCF - Manbassador project

Promoting, encouraging and supporting an increased number of men to get involved in social action, though volunteering and acting as role models in the community.

TNL Community fund

Supporting the clinically and extremely vulnerable through the Covid pandemic, providing reassurance phone call, prescription collections, shopping etc.

Assura Digital grant

Supporting vulnerable residents excluded from accessing services and amenities due to digital access and capabilities

WBC Good Neighbours Project

Coordination of referrals from a wide range of health professionals to provide support to isolated residents. The aim of this activity is to support residents to remain in their own home and live independently with the support of volunteers in the community.

Cheshire Community Foundation - Food Alliance

Supporting the coordination of community led food organistaions across Warrington to ensure the people of Warrington, especially those in our deprived wards have improved and to recognise local, ethical and sustainable practice.

The National Lottery Community Fund

The Get Connected project supports the many community and voluntary organisations with the digital skills they require to deliver effective services, as well as mobilises volunteers to engage in one off volunteering opportunities and community events.

NHS Liverpool

Cheshire & Merseyside Community Grants to support grass roots voluntary and community groups on women's peri-natal mental health to support women and their families who are expecting a child or have recently given birth.

NHS Charities Trust

continued...

Page 21

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

15. MOVEMENT IN FUNDS - continued

Delivery of Healthy and Home to support the hospital discharge process, by supporting NHS teams to navigate the voluntary sector and refer to patients to community settings. Includes capacity building monies for the wider sector.

NHS Warrington CCG

£37500 Good Neighbours dementia support to match families with volunteer support to provide a helping hand, friendship and respite.

£14634 - EQIS the delivery of a mental health quality assurance framework for the VCSE.

Warrington Borough Council

Community Initiative Fund to deliver community walks to wellness though volunteer support.

Covid Community Champions

Working directly within local communities to communicate the latest accurate health information to residents, providing a trusted voice to address vaccine hesitancy.

16. EMPLOYEE BENEFIT OBLIGATIONS

Defined benefit scheme

The amounts recognised in the Statement of Financial Activities are as follows:

Current service cost
Net interest from net defined benefit
asset/liability
Past service cost
Actual return on plan assets		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
19,000
12,000
24,000
21,000
-
-
43,000
33,000
55,000
112,000		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
19,000
12,000
24,000
21,000
-
-
43,000
33,000
55,000
112,000
33,000
112,000

Changes in the present value of the defined benefit obligation are as follows:

Opening defined benefit obligation
Current service cost
Contributions by scheme participants
Interest cost
Actuarial losses/(gains)
Benefits paid		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
1,223,000
930,000
19,000
12,000
3,000
2,000
24,000
21,000
(91,000)
276,000
(19,000)
(18,000)
1,159,000
1,223,000		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
1,223,000
930,000
19,000
12,000
3,000
2,000
24,000
21,000
(91,000)
276,000
(19,000)
(18,000)
1,159,000
1,223,000
1,223,000

continued...

Page 22

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

16. EMPLOYEE BENEFIT OBLIGATIONS - continued

Changes in the fair value of scheme assets are as follows:

Opening fair value of scheme assets
Interest income on plan assets
Contributions by employer
Contributions by scheme participants
Actuarial gains/(losses)
Benefits paid		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
1,096,000
963,000
22,000
22,000
15,000
15,000
3,000
2,000
55,000
112,000
(19,000)
(18,000)
1,172,000
1,096,000		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
1,096,000
963,000
22,000
22,000
15,000
15,000
3,000
2,000
55,000
112,000
(19,000)
(18,000)
1,172,000
1,096,000
1,096,000

The amounts recognised in other recognised gains and losses are as follows:

Actuarial gains/(losses) Defined benefit
pension plans
31.3.22
31.3.21
£
£
140,000
(160,000)
140,000
(160,000)		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
140,000
(160,000)
140,000
(160,000)
(160,000)

The major categories of scheme assets as amounts of total scheme assets are as follows:

Equities
Bonds
Property
Cash		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
433,640
427,440
527,400
493,200
140,640
120,560
70,320
54,800
1,172,000
1,096,000		 Defined benefit
pension plans
31.3.22
31.3.21
£
£
433,640
427,440
527,400
493,200
140,640
120,560
70,320
54,800
1,172,000
1,096,000
1,096,000

Principal actuarial assumptions at the Balance Sheet date (expressed as weighted averages):

31.3.22 31.3.21
Discount rate 2.70% 2.00%
Future salary increases 3.90% 3.55%
Future pension increases 3.20% 2.85%

The charity is making additional payments into the scheme to reduce the liability. In the current year, the amount paid was £7,207 (2021: £8,471). These amounts are advised by the scheme advisors.

Defined contribution scheme

The company operates a defined contribution scheme. The assets of which are held separately from the assets of the company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund and amounted to £12,089 (2021: £9,189).

continued...

Page 23

Warrington Voluntary Action

Notes to the Financial Statements - continued for the Year Ended 31 March 2022

17. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2022.

18. REMUNERATION OF KEY MANAGEMENT PERSONNEL

The charity considers its key management personnel to comprise its trustees and manager. The total employment benefits (including employers national insurance and pension contributions) of its key management personnel were £54,858 (2021: £45,855).

Page 24