DOCUSI￿ Envelope ID.. FB3EDC2F￿5gB4FsE-97o6-24I740CD7D4l
REGISTERED COMPANY NUMBER: 06944425 (England and Wales)
REGISTERED CHAIUTY IYUMBER: 1134451
REPORT OF THE TRUSTEES AND
CONSOLIDA TEDAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
FOR
WIGAN BOYS & GIRLS CLUB
'AE120963'
2411212025
COMPANIES HOUSE
A25
Fairhursl Audit Services Ltd
Siatuiory Audiior
CharteTed A¢countanls
Douglas Bank House
Wigan Lan¢
Wigan
Lancashire
WNI 2TB

Y￿9n Envebpg ID.. F83EDC2F4)59B4F5E-97D8-241740CD7D41
WIGAN BOYS & GIRLS CLUB
CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2025
PAg¢
Report of the Trustees
l io 10
Report of the Independent Auditors
Con$olldited Statement of Financial Activities
13
Consolld*tes and Charity Statement of Financial Position
16
Conso15dated Statement of Co$h Flow$
17
Notes to the Consolidated Statement of Cash Flows
18
Note$ to th¢ ConsolhdAted Fin4nciAI StAtement5
19 10 33

Docusign Env?k)pe10: F83EOC2F-05984FSE-97D8-241740CD7041
WJGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
ror the Year Ended 31 March 2025
The trustees of the charity, who are also directors of the Company for the purposes of the Companies Aci 2006. present
their annual report and con501idaled financial statem¢nts of Wigan Boys and Girls Club for the year ended 31 March
2025. The Irustecs confinn that the annual report and financial slalements of Ihe Company and ils subsidiary comply wilh
the current stalulory requirements, the requirements of the Company's governing document and the provisions of the
Siatement of Recommended Pra¢lice (SORP) applicable lo charities preparing their accounls in accordance with Ihe
Financial Rcponing Siandayd applicable in ihe UK and Republi¢ of Irel8nd {FRS102) (effective l January 2019).
REFERENCE AND ADMINISTRATIVE DETAIIS
R¢Elslered Company number
06944425 {England and Wales)
R¢glstered Ch*rlty number
1134451
Reglstered office
Wigan Youth Zone
Parsons Walk
Wig4n
Lancashire
WNI IRU
Trustees
G Speakman - Chainnan
N T Finch- Deputy Chaiman
G S Foster
L M McAllister
J Salt
P G Farrington
C Beck
J P Chadwi¢k (resigned 0211212024)
C Havers (resigncd 2210412025)
L Flymn
S J Enlwistle (appointed 0610112025)
S J Mccorniack (appointed 3110112025)
M R Hilion (appOin￿d 2410212025)
Audltorg
Fairhurst Audit Scrvi¢cs Lid
Siatutory Audiior
Chartered Ac¢ountants
Douglas Bank Housc
Wigan Lane
Wigan
Lancashire
WNI 2TB
Bankers
Barclays Bank PLC
Wigan Brdnch
Market Place
Wigan
Lancashire
WNI IQS
Senlor Management Team
Anthony Ashworth-sieen - CEO
Sikander Ali- Head of Operalions
Lynsey Heyes- Head of Fundraising
Lisa Potter- Head of People
Nicola Varley - Head of Youth Work
Pa8e I

Do¢uslgn Emf•lop9 ID.. FB3EOC2F4159B4F5E.970&241740C07D41
WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
OBJECTIVES AND ACTJVJTJES
Our Vision
Inspire and empower ihc ncxl generalion to r¢ach th¢ir full pot¢nlial.
Our Values
Community
Aspiration
Belonging
Respect
Inclusivity
TearnwoTk
Objectives
The trustees have ref¢￿ed io the Charity Commission's general guidance on public benefil when reviewing our aims and
objeclives and are confident that ihe charity rneels the public benefit requiremenls. Wigan Boys and Girls Club (Wigan
Youth Zone). the largest of ils kind in th¢ UK, is on¢ of the leELding providers of youth services in Ihe Wigan Borough.
The provision of high-quality services for young people (aged 8-19, up to 25 with SEND) responds lo a clear, ongoing
demand from young pcople, paTents and wider communities for positive places for young people to engage with. Although
providing a scrvice to all young people, Wigan Youth Zone will encourage attcndance and participation by young
members of disadvanlaged communilies who will bc able to enjoy affordable access to all the opportunities that the charity
provides. Membership of Wigan Youth Zone is proved lo have a positive impacl on a range of measures including (but
nol limiled lo); improved confidence. reduced isolation, improved health, improving life skills and chan¢es and increased
aspirations to play a posilive role in society.
Alms
Provide quality youth PTovision in a safe environment in which young people can take part in a wide range of sports, arts
and music aclivilies in which ihey can develop their personal and social skills and qualities needed for learning, work and
Ihe transition lo adulihood.
Raise young people's aspirations. build their confidence and resilience and provide ihem wiih infomiolion that will assist
them in making the right lifestyle Choices - particularly in relation to substance misuse and involvemenl in crime and anti-
social behaviour.
mprove youn8 people's physical and ernolional hcallh and wellbeing.
Make a significant impact on our local community through improved eommunity cohesion. Provide a real '¢ommunity'
asset which proTnote5 and f8¢ililaies close parniership working.
Give every young pcrson a chance lo succeed by providin8 employment. apprenliceships, cducalion and training skills
and opportunilies for all abililies.
We re8ulaTly review our work to ensure we are meeting our aims.
Page 2

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WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
STRA TEGIC REPORT
A messa
e from the Trustee Bo#rd
In 2024 our charity sel oul an ambitious Ihrce-year slralegy to respond to the needs of young people across our Community
this was developed in conjunction with Youth Zone members, team members, Trustees. partner organisations and
SLqkeholders.
At the time. the experience8 of young people had been shaped in preceding years by a global pandemic. global uncertsinty
and a ¢ost-of-living crisis
11 of which still impact lives of young people in one or more ways, with mental healih
challenges. increased isolation, decreased confidence and Teduced hope for the fuftjrc still ever present.
Through Ihe Ph￿QMe1)al power of youih work we aimed lo provide vital $paces for young people lo be inspired and
empowered to reach their full potential, therefore our strategy aimed io sustain and, where possible, stTengihen Ihese
services for our youn8 peopl¢.
It is with great pride ihal we can reflect on the first year of delivery against our strategy, having met our three key strategic
priorities.. Empowering Tomorrow, Elev4lih8 Eng48emenl dnd Securlng Suslainobility.
Empowtring fomorrow (For thousands of young people to continue io enjoy and benefit from Wi8an Youth Zone's offer)
We achieved all our iargets as we remained available for young people 7-days a week, reaching over 5,000 young people
(2230 new rnembers, up 23 % ) and facililaling over 1,200 visits to our e55enlial services every week. Addilionally, we
Tellchcd more young people more often Ihan we did in the prcvious year, which was another of our obj¢¢live$ - as w43
Ihc enhan¢ed support for the SEND community which saw a 120/0 increase in members.
Of our membership base, c430/0 ¢#me frorn the mosi deprived parts of ihe borough and we supported those that n¢eded il
with free memberships (1,200, up 1650/0), attendance (29,000, up 370/0) and meals (15,000).
Last year we reported about the expansion of our youth work provision in Leigh, which we are delightcd has continued
over the course of the year- we have 0150 joined an alliance deliveTing programmes for young people in Wor51ey Hall.
In lot81. we facilitated 54,390 visits to our services in Wigan. 4.542 in Leigh. 1,331 in Worsley Hall and we engaged
young people on the streets, parks estates and shopping centres a lotal of1,695 times.
Elevaling Engagemeiil (Promote Ihe power of firs¢￿1#58 youth work io All current and fvture stakeholders)
It was our ambition lo increase our communication channels across all stskeholders- from youn8 people and their fomilies
Io OUT leam members hnd funders
which we achieved over the course of the ycar. Addilionally, we conlinu¢d our
partnership workin8 and are proud to have worked with 150 differeni partners ihis year.
Intemally, wc 84v¢ our leAm members oppOr￿nitieS lo &pply for roles beforc openly recruiting (81 /0 of the lime),
emphasising the importance we place on growing our own - this wa5 also demonstraled by inv¢5ting oveT 3,000 hours
into training and developmcnl. We ar¢ very cncouTaged that over 80•/• of our team members reported they weTe hAppy in
their roles.
Securimg suslai114bility (To unlock new fundin8 streams lo sustsin and grow critical s¢ryic¢J)
The charitsbl¢ sector conlinues lo face the relentless cornpeling demands of increased demand for 5ervi¢es, and ihe
associated increasing cosis, twinn¢d with a comp¢tiliv¢ fundraising climalc. This reality will b¢ no surpris¢ to anyone
reading thi5 report who is involved with a charity, but this context is helpful lo understand ihe pressures that Wigan Youth
Zone have continued lo experience over the past year whilst aiming lo maintain services at an annual cosl of £2m.
Given this context. we are delighted to Teport that the Charity Organically grew income by 300/0 frorn £1.58m in 23124 to
£2.04m in 24125 - £109k better than budget. This represented an overall deficit of-£60k including-£94.6k of deprecialion
a small cash surplus, which is the sustainable position the Executive and Trustee team have been aiming towards for
several years.
Pagc 3

Do￿¥19n Env•lope ID.. F83EDC2F4J5984F5E-970B-241740CD7D41
WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
STRATEGIC REPORT- continued
The Irading company finished with a deficit of -£45k, which was -£40k worse than budget however. by means of
contexl, Ihe Trading company made a £52k donation to the charity which was possible due to strong perfonnance in the
preceding year.
Given such a positive year financially, the Trustees are encouraged with the momentum which needs to keep pace in order
to meet the conlinued rising costs of the charity- not least. an expected increase of £170k because of the National Living
Wage gnd National In$uran¢e increas¢s. The Truslees also note that thal whilst there was stron8 pcrforn)onc¢ against
in¢om¢, the sources varied from budgel which will need to be addressed over the coming year.
The outcomes across the Ihree strategi¢ prioriiies
Empowéring Tomorrow, Elevating Engagemenl and Securing
SNslain4bility - aTC 5ignifi¢8nt as Ihey show a continued demand for OUT 5CTViCCS and a desire fTom the ¢ommuniry to
me¢1 th¢ funding requirements of delivering Ihese, for ihe firsi lime in several years. which is an incredible achievement.
We also know Ihal the posilivc oulcomes delivered have a tangible financial benefil lo our community, wilh every £ I
invested in our charity yieldin8 £15 in social value- that's almosi £29m in the last year alone.
Oullook
Lookin8 forward, our aspiration is to maintain the levels of service from the pAsl year and to achieve similar outcomes
for young people- Ihis would be a si8nificAnl achievement given the significant increase lo our cost base, a5 noled above.
Our aspiration5 are a5 follows-
Empowering Tomorrow
WYZ services lo remain operational 7 days a week
800/0 of services lo be accessible by all young people in our a8e dcmographic (8-19, up to 25 with additional needs)
Enga8¢ with 5.000 members
Fo¢ilitate an average of1,200 visits a week
350 young people lo attend at least len times in 90-days
Percen¢age of m¢mb¢r5 wilh SEND io be a minimum of15Q/o
Wcllbeing surveys 10 show 800/0 of rnembers have made progres5 a5 & result of 4nendanc¢ at WYZ
Capilal expendilure plan io be executed
External funding to be focussed toward5 key aTeas of need for young people
Elevaling Engagemenl
Impa¢1 lo be regularly monitored and communicated
800/0 of va¢an¢ies to be advertised to WYZ team members only, before Openly sour¢in8
1800 hours to be spcnt on training and developmeni
Volunteer hours to total over 8.000
Turnover of tc3m (FTE 0.8 or above) lo be lower than 20*/ts
809/o+ team members lo be happy in their roles
Securing Suslainability
Su$tsin the level between income and exp¢nditur¢ by unlocking a new stream of income, OT findin8 a savin
As in PTeviou5 years, ¢a¢h of these success measures will be monilored by the Board thoroughly, throughoul the year, lo
ensure that we are working towards the accomplishment of each. To support the Op¢Tational Team,. two new Truslee
portfolios have recenily been added - a Youth Work Trustee and a Governance and Finance Trustee.
l am really looking forward to working with the Operalional and Trustee teJm io meet all our succes5 measures to conlinue
to offer our life-¢hanging services lo the young people of our borough, as we enter our thirteenth year of inspiring and
empowering the next 8eneralion lo reach their full polcnlial.
Page 4

Do¢usvJn Envelopo ID.. F83EDC2F-059B4F5E-97DB-241740CD7D41
WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for th¢ Year Ended 31 March 2025
STRATEGIC REPORT- continued
It is our hope that reading this report cements your view that Wigan Youth Zon¢ stsnds a$ a c￿ClaI community asset. and
a living legacy for generations of our Borough's young people. Because ihat's preclsely what we are trying to achieve.
Thank you for the vital role you are pl8yin8 in making this a reality.
Gary Speakman, Chair
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Oocuslgn Emi•lop• ID: FB3EDC2F415984F5E_97D&241740CD7D41
WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for tbe Year Ended 31 March 2025
STRATEGIC REPORT- continued
Financlal revlew
The Charity and trading subsidiary have adopted a strong budgeting framework and performance against it is monitored
monthly by the Finance Committee (comprising of four members of the operational team and three tTUStees) and the wider
Youth Zone board. All depathi¢nts are allocat¢d a bud8el for the year and theTe are different meGhanisms in place to
ensure that these cannol be exceeded withoul PriOT hpproval.
The table (left) provides an overview of the main
income and expenditure Streams and the
perfomiance of the ¢harity io budget over the
course of the year. The main analysis of th¢s¢
rigures are as follows..
Budget
tyJ31
Vartarte
INCQME
774,04)
425.000
457.155
eo.ooo
$13.178
425,CrfJ2
I￿.13$
L•ÈalAirth•rtiy
Au¥m•dT•tslP•tr•n41• In¢•pv
78.204
58,1?5
121.051
62.0
11,515
20.$02
.L796
.1,075
71.051
5uppvrt4vi
NoDmNlr••nd Olh•r•undrylv￿W￿*
In¢•m•fw•mY•u•8Pwpl•
Glft R￿1￿￿
Tothlb•n* hrt•ff*
TOTALINCOME
50,aOO
76,013
8.000
Grants and Trusts- continues lo be an excellent
source of support with 460/0 of •ll income derived
from this source - up from 400/0 in 2023124 and
from just 140/y in 19120. Th¢ increased resource
we bave put into this area over the past two years
has bccn well rewArded.
1515
isi
gud
VI￿￿n£•
ExpEP4Drr￿e
1,485,074
18.359
181,559
113,IBB
16,800
k74,162
113.017
147.110
7.397
17l
,iS4
Patronage Income - il was a challenging year
for patronage income. due w ihe fundraising
team bein8 reduced and the lime it took io bring
in new Icam members and bring Ihem up 10
speed. We are expecting 2025126 to yield bett¢r
results.
ltsn•gemeDIC•
Fundr•lilwC•
2&455
.597
-3,351
io?,ooo
-10.n8
1031,842
-7.4LiJ
?,427
yJlrn¢nllprV•r•8lli•dG•l
IOTALUPENDMJRE
TOTALSURPLUS
41,lJl
.744
21.a47
Room Hlre and Sundry In¢om¢
over the
course of the year we generated close lo £70k in building rental (c£30k more than budget) and we were able to make a
£52k donation from the TTadmg Company io the Charity.
Ineome from Young People- grant fimding was secured lo give free memberships and entries at various points during
the year, which 1$ why there is a negativ¢ variance in this in¢om¢ stream.
ari
enditur
The two main negative variances to budget were salaries and delivery costs- largely due to wa8es increasing -9.80/p due
to thc inflationlc05t of living pressures. Additionally, grant funding meant wc started new projects which meant more
stsff and delivery costs- but these weT¢ fully ¢overed by the income secured.
Surnrna
The chariry has Nn a deficil over the pasi few years, which was a pljnned de¢ision by Trustees io ensure Ihai the services
foT young people w¢re not reduced while the charlry moved towards a more sustainable positton - a Ix)Id decision al the
time. In 22123 the deficil was -£593k, which reduced lo -£261 k in 23124- in 2024125 this figure reduced to -£60k which,
excluding depreciation, is a small cash Surplus.
The Trading Company made a -£45k Ioss against a budgeted loss of -£1 I k. bul this was after making a £52k donation to
the charity as opposed to a budgeted donolion of £IOk due to strong perforniance in the previous year.
The GTOUP (Charity and TTading) ha5 £2.101m cash. in the bank or in inve5tmcnts, and hjs fcw trade debtors or
¢Teditors.
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Docuslw Envelope ID.. F83EDc2F￿S984FSE-97OB-24174OCD7D4l
WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for the Ye4r Ended 31 March 2025
STRA TECIC REPORT- continu¢d
Prin¢ip#l funding sources
Grants and TTusIs ¢ontinu¢5 to be the principal source of income for the charity, and we are vcry grateful to all
organisations who have supported our work over the past year. Multi-year funding commiiments particularly help with
the sustainability of our work and therefore we would like to thank. ARIS. BP. Burberry, CadenL Calisen. Charles
Hayivard Foundation, DWP, Eric Wright Charitable Fund. FircdUp4, HAF, Jigsaw Foundation, Onside. Procure Plus.
The Gabriel Trusl, The National Lotlery Community Fund (Million Hours Fund), The Onside Foundation, The Prudence
Trusi. UFC. UK Youth, WEA (GMCA Community Grants). Wigan Athletic Community Trust (GM Violence R¢duc¢ion
Unit). Wigan Council and Youth Music.
The charity currcnily receives corc annual funding from the Local Authority, which provides a significant Contribution lo
the charity's unrestricted incom¢ - lh¢ Youth Zonc is very grateful for the ongoing partnership. In January 2024, Wigan
Council cornmitted lo a new three-year fundiT]g agreement of £425k pla - with an oplion to extend the agreement by a
fijrther year.
Annu8lly. patrons of Wigan Youth Zone (both individuals and businesses) support the ongoing running of the Youth Zone
costs by PToviding unrestricted funds at all levels on a voluntary basis. This Patronage programme, along with an annual
fundraising events calendar and community engagement Compaign, is a valuable source of unreslTi¢ted in¢ome.
The charity is registered with the Fundraising Regulator, aJ)d all staff are moni¢orcd through supervision to ensure that
they are acting in a manner befitting a reputable chaTity. We have received no complaints about our ¢ondu¢l or fundraising
cfforts over the past yeAr.
Inveslment pollcy and obJe¢tlve$
There vjre no rcsiri¢tions on thc Ch4rily's power to invest. The investrnent strategy is sel by the Trustees and takes account
of the objectives of the Charity. Certain funds introduced by the Trusleeslfounder patrons are designalcd os restricted, as
they have been applied lo capilal projects, including the costs of building and firting out Wigan Youth Zone and The
Venue.
Wigan Youth Zone mode an inveslrnent of £250k into the TM New Court Fund, managed by Thesis Unit Trust
Management Limited, in 2021. The fund is med-low risk. and Ihe investhienl 1$ liquid. The current valuation {to 31103125}
is £284,854.
A decision was taken by the Trnslees lo move money oul of the Charity and Trdding bank accounls and deposit it onto
the Flagstone plaifomi lo generate greater sums of interest than was being received. Between January '25 and year-end.
£1.296m w85 dcposited and it 15 invesied in products ranging from instant access to two-year fixed lemi.
Reserves poliey
The Board of Trustees has esthblished a reserves policy, in compliance with the Charity Commission guidelines, which
it reviews annually- both the sum il wishes lo hold in Tescrves in the unrestricied budget and the basis for thai figure. In
reviewing the potential costs thal could aTise should a significanl reduction in income occur, the Trusiees hav¢ detern]ined
that 'frec' (unreslricled) reserves should be maintained at a minirnum of 6 months budgeled unrestricted expendilure,
which in 2024125 amounted to £0.919m (£0.810m in 2023124). and a maximum of12 rnonths.
A$ of 31 March 2025, unrestricted reserves for the Group stood ai £1.934m. Of ihis, £400k is designated for future
propety repairs leaving £1.534m free reserves whi¢h is approximalely l O months of unrestTiCted expenditure cover based
on the 202516 budget.
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WIGAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
Gov¢rnlng document
The company is registered a5 a charilable company limited by guarantee and is governed by a MemoTandum of
Association daied 25 June 2009.
All Trustees give their time voluntsrily and receive no benefits from the Charity.
OrEaDisational structure
The Tn￿lee$ are entitled to hold office on a three-year rolling basis, in line with good governance, unles5 their office is
temiinaled in accordance with the Articles of Association. Futtlre Trustees must be appointed by rcsolution of the
Trustees. In a¢¢ordan¢e with the Articles of Association the Trustees can hold meetings at any time- at present, Board
meetiny are bi-monthly.
The Trustees have appoinlcd a suitably qualified S￿l0r management t¢am to manag¢ ihe operation41 ¥¢tiviti¢s of th¢
charity.
Th¢ CEO is r¢sponsibl¢ for ensurin8 that the charity delivcrs the services specified and that key perforniance indicators
are met. The He8d of Operations and Head of Youih Work have responsibility for the day-tipday op¢ralional m8nagernent
of the Charity. individual supervision of the staff team and ensurin8 that the team continue to develop Iheir skills and
Working practices in line with good practice. The Head of Peoplc ensures that all policies and procedures Ore in place and
relevant. The Head of Fundraising is responsible for the income generaiion of the charity.
The remuneration policy for Ihe staff is agreed by the Remuneralion and Benefits Committee which meets annually. Th¢
ommillcc has agreed thai it is the aspiration, dep¢ndin8 on affordability, for all staff wages to follow Consumer Price
Index meaning that all increases will be in line wilh this 0/0 (using February's figure) as Stsndard, Over and above this,
wage increases will also be considered for team members Ihat have fallen out of benchmark or have perfornied
exceptionally well.
Rlsk minagernent
The TNsie¢s have a duty lo identtfy and review the risks to which the charity 15 exposed and to ensure appropriate controls
are in plac¢ to provide reasonable assurdnce against fraud and error. The Truslees have completed a risk regisier which
lists the major risks the charity is exposed and the sysiems in pl4¢e io mitigate thcse risks. The re8lSter is split into five
arcas (FinanciAI. Strategic, Operaiion41. GovernanceiReputational. Facilities) and each risk is scored (out of five- I low,
5 very high) for likelihood and impact- these scores are multiplied together lo give Ihe Gross Risk. After the mitigations,
Ihe scores are updaied and multiple together to give the Residual Risk. The scores are RAG raied I-S (low = gTeen), 5-9
(medium = amber), IO+ (high- red).
Th¢ following ov¢rvi¢w shows the average Gross and Residual Risk figures for each of ihe fiv¢ arca5'.
Fin•nclaL
e SGor¢s17 rlsks In lotal)
Strateglc
Avera8e Scores13 risksin total)
OperatloTral
Aveiage Scores113 rlsks In lotal)
GovernancelReputatlona'l
Average Scores18 risks in total)
Fo¢llltle5
Average Scores114 rlsks In total)
Gross Ilisk
Resldu•lHlsk
Avera
Gross Risk
RéslduaLRI
Gross Rlsk
ReslduaLRisk
GrossRlsk
ResldualRisk
Gross Rlsk
ResldualRlsk
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WIGAN BOYS & GJRLS CLUB
REPORT OF THE TRUSTEES
for the Year Ended 31 March 2025
Volunteers
Our volunieer programme continued the momentum from the previous year- this includes our young leoder's programme
whereby oldeT members support our Junior sessions. In addition to ihese volunteer5, w¢ continued to hav¢ several peoplc
offering aclivilies for young people, and we benefitled from th¢ lime and cxpertise of our Trustees who volunl¢¢r a
constderable amount of their time lo support the organisation.
In lolal we benefiied from 8.918 volunieer hours over the year.
Wigan Youth Zone received the King's Award for Voluntary Service in 2023. Ihe highest accolade achievable by a
charity, in recognition of the Significant impact the volunteering programme has on the chariry and wider community.
Relationship to Onside
Wig&n Youth Zone is pArt of the OnSid¢ Network - a federated network wilh Youth Zones iround the counry. Th¢
benefit of this relationship has been significant wilh a range of benef)Is including (but not limilcd to), database
infraslnjcture, expertise consulialion. shared setvices. joint fundraising ini1181ives, professional developmcnl programmes
and collaboraiive fora.
This relationship is underpinned by a signed Nettvork Agr¢¢menl which specifies expectstions on both parties and Wigan
Youth Zone is compliant with its obligations under this.
Pas¢ 9

OoGUStgn Envelow ID.. FB3EDC2F45984FSE-97DB-241740C07041
GAN BOYS & GIRLS CLUB
REPORT OF THE TRUSTEES
for ¢be Year Ended 31 March 2025
STATEMENT OF TRUSTEES, RESPONSIBILITtES
The trustees (who are also Ihe direclors of Wigan Boys & Girls Club for the purposes of Company law) are responsible
for preparing the Report of the Trustees and the financial ststements in a¢¢ordan¢e with appli¢abl¢ law and United
Kingdom Accounting Slandards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the twstees to prepare group financial statements for each financial year which give a true and fair
view of the stste of affairs of the charitsble group and of the incorning resources and application of resources, including
the income and expenditure, of the charitable group for that period. In preparing those financial Siaiements, the trustees
are r¢quired to
sele¢1 suitable accounting policies and then apply them consistently;
observe the methods and principles in the Charity SORP;
make judgements and estimates that are reasonable and PTudent;
prepare the financial slalements on the going conceTn basis unless il is inappropri81¢ lo presume that th¢ ¢haritabl¢
group will conlinuc in business.
The trustees aTe responsible for keeping proper accounting records which disclose wilh reasonable a¢¢uTa¢y at any time
the financial position of the charitable group and to enable them 10 ensure that the finan¢ial ststements comply with the
Companie$ Act 2006. They also responsible for safeguarding the assets of th¢ ¢h&ritable 8roup and hence for thking
reasonable sieps for the prevention and deleclion of fraud and other irregularities.
In $0 far as lh¢ truslees are aware..
there is no r¢l¢vonl audit infomiarion of which the ¢hari¢abl¢ group's auditors are unaware; and
the irustees hAve i)ken hll steps that ihey ought lo have taken to make themselves aware of any relevani iudil
infornialion and to establish that the auditors arc aware of thal infonnation.
Report of Ih&4Wl8Shb'8F25¥¥11*? dMf8iC report, approved by order of the board of truslees, as the company
diTeclors, on .............. ......
-an
Si8ned on the board's behalf by..
G Speaknian - Trustee
Page 10

Do¢u$ign Envelope ID.. FBJEDc2F￿S9B4F5E-97D8-241740cD7D4l
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
WIGAN BOYS & GIRLS CLUB
Oplnion
We have audited the financial slalements of Wigan Boys & Gir15 Club (the 'charitable company,) and its subsidiary ('the
group.) for the year ended 31 March 2025 which comprise the Consolidated Siatement of Financial Aciivilies, the
Consolidated and Charity Sialemenl of Financial Position, the Consolidaled Statement of Cash Flows and note$ to the
rinancial stslemenls, including a summary of 8ignifi¢ant accounting policies. The financial reporting fTamework that has
been applied in iheir preparation is applicable law and United ￿'ngdoM Accoun¢ing Standards OJniled Kingdom
Generally Accepted Accounting Practice).
In our opinion ih¢ financial statements..
give a true and fair view of the state of the charitable company's affairs as al 31 March 2025 and of its incoming
resources and application of resources. including ils income and expenditure. for the year then ended.
have been properly prepared in a¢cordance with United Kingdom Gcn¢rally Acccplcd Accounting Praclicc. and
have been prepared in accordance with the Tequircmcnis of Ihe Compani¢s Aci 2006.
Basis for opinion
We conducled OUT audit in accordance with Inlernalional Stsndards on Audiling (UK) {ISAs (UK)) and applicable law.
Our responsibililies under those standards arc further described in th¢ AuditOTS' responsibilities for the audit of the
ffftnancial stalemen15 section of our report. We are independent of the charitable company in accordance with the ethical
requiremenls that are Televanl to our audii of the finoncial statements in the UK. in¢luding the FRC'$ Ethical Standard,
and we have fvlfilled our other eihical responsibilities in accordance with these requiTcmenls. We believe Ihal the audit
evidence we hav¢ obiained is sufficient and appropriatc lo provide a basi5 for our opinion.
Con¢luslons relatlng to golng concern
In auditing the financial statements, we have Concluded thai Ihe Iruste¢s' use of Ihe going con¢ern basis of accounting in
the PTepaTalion of the financial statements IS appropriate.
Based on the work we have perfomied, we have not idcnlificd any maicrial uncert8inlie5 relating lo cvenls OT condition$
that, individually or ¢olleclively, may ¢a$l significant doubt on the charitable company's ability 10 Continue as a going
concern for a period of al Icasl twelve monihs from when the financial statements are authorised for issue.
Our responsibililies and the responsibilities of thc trusiees with respect to goin8 Concern are described in the relevant
section$ of this report.
Other Inform4tbon
The trusl¢e5 are responsible for ihe other inforniaiion. The o¢h¢r inforniation comprises ihe inforniation included in the
Annual Report, other than the financial statements and OUT Report of the Independent Audilors Ihereon.
Our opinion on the financial statem¢nls does noi cov¢r th¢ other infornialion and. ¢xcepl lo the extenl otherwise explicitly
staia in our report, we do nol express any forni of assurance conclusion thereon.
In connection with our audit of the financial statemenls, our responsibility is to read the other inforniation and. in doing
so, consider wheiher the other infomation is materially inconsistent with the financial statements or our knowledge
obiaincd in the audit or otherwise appears lo be materially misstated. If we identify such material tnconsistencies or
apparent material misstalcments, we Are required to delennine whetheT this gives rise to a material mis$t#temenl in the
financial statemenis ihemsclves. If. based on the work we have perfomed. we conclude that there is a material
mi55tatement of this olher infomation, we are required to report thai fact. We have noihing to report in this regard.
Opinion$ on other matters prescrhbed by the Companles Act 2006
In OUT opinion, based on the work widertaken in the Course of the audii..
the infonnation given in ih¢ R¢port of ihe Trust¢es for the financial year for whi¢h the financlal stsiements are prepared
is consistent with the financial stalernenls. and
the Report of Ihe Truslees has bcen prepared in accordance with applicable legal requircmenls.
Pagell

Oocuslgn Envebpe ID.. FB3EDC2F45984FSE-97D8-241740C07D41
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
GAN BOYS & GIRLS CLUB
MAtters on which we are required to report by exetption
In the light of the knowledge and underslanding of the charitsble company and its environmenl obtained in the course of
the audit. we have not idenlifjed malerial misststemenls in the Report of the Trustees.
We have nothing lo report in respect of Ihe followin8 mattcr5 where Ihe Companies Acl 2006 requires us lo report to you
-f, in our opinion..
adequate accounting recoTds have not been kept or returns adequate forour audit have not been received from branches
not visited by us. or
the financial staiements are not in agreement with the accounting records and returns. or
certain disclosures of trustees, remuneration specified by law are not made, or
we have nol receivcd all the inforn)ation and ¢xplanaiions we require for our audit.
Responsibilities of tru$tee$
As explained mor¢ fully in the Staiement of Trustees, Responsibilities, the trustees (who are a150 the directors of ihe
¢hariiable Company for the purposes of company law) arc re5ponsibl¢ for Ihe preparalion of the finan¢ial sialemenls and
for being satisfied Ihal Ihey givc a Iruc and fair view. and for such internal control as ihe trustees detcmiinc is necessary
lo enable Ihe pr¢paration of financial sla¢¢m¢nts ihal ar¢ free from maierial misslatemenl. whether duc to fraud OT error.
In preparing ihe financial statements, the trustees are responsible for assessing the choritsble company's ability to continue
85 8 80ing concern. disclosing, as applicablc, matters rcloted lo going concern and using th¢ going concern basis or
accounting unless the trustees either intend lo liquidal¢ th¢ ¢haritabl¢ Company or lo cease operations, OT have no realistic
allernalive bul to do so.
Page 12

Docuslgn Envew ID.. F83EDC2F415984FSE-97D&241740C07D41
REPORT OF THE INDEPEIYDENT AUDITORS TO THE MEMBERS OF
WICAN BOYS & GIRLS CLUB
Our regponsibilltles for th¢ audlt of the fin4nclAI st*lement5
Our objectives aTe to obtain Teasonable assurance about whether the financial statements as a whole are free from material
misslalemenl, wheiher due to fraud or error. and to issue a Report of the Independent Auditors that includes our opinion.
Reasonable assurance is a high level ofassurance, but is not a guarantee thai an audit conducted in accordance with ISAS
(UK) will always delect a material misslalement when it exisls. Misslatemenls can arise from fraud or error and are
considered material if. individually or in the aggregate, Ihey ¢ould reasonably be expected io influence the economic
decisions of users taken on the basis of ihese financial slalements.
The extent lo which OUT pro¢edures are capable of d¢teclin8 irrcgularilie$. including fraud is dctail¢d below..
- we idenilfied the laws and regulations applicable to Ihe group and company through discus$ioDs with directors and other
management, focusing on ihose that had a di[￿1 effect on the financial statemen15 or thai had a fundamcnlal effe¢t on it's
opeTations. Key laws and regulations ihal we identif)¢d included the UK Companies Act, lax legislaiion, employment
legislation and Health and Safety regulalions.
we enquired of the directors and reviewed corTespondenc¢ wilh HMRC for evidence of non-compliance wilh ltyws and
regulalions. We also reviewed controls th¢ directors have in place io ensure compliance.
We assessed the susceplibility of the company's financial st&tcmcnt8 to material misstatcmcnl, including obtaining an
understanding of how fraud mighi occur, by=
making enquiries of maDagement as to where they considered there was susceptibilily io fraud, their knowledge of
actual, suspected and alleged fraud.. and
Considering ihe internal controls in place to mitigale risks of fraud and non-compliance with laws and r¢gulation5.
perfornied analylic81 procedur¢8 lo id¢nlify any unusu81 or unexpecled rclalionships:
tested journal entries to id¢nlify unusual iransactions.
assessed whether judgements and assumptions made in delenninin8 the accounting ¢slimates were indi¢ativ¢ of potential
bias.
- we Teviewed financial siatemenis disclosures and iested to supporting do¢umenlation io assess compliance wilh relevant
laws and regulations discussed above.
we enquired of the director5 aboul actual and potential litigaiion and claims.
Due to inhereni limitations of an audit, there is an unavoidable risk ihal we may not have delecled some material
misslalements in the financial slal¢m¢nls, even though we have properly planned and perfoTmed our audit in accordance
with ouditins slandBrds. For cxarnple. As wilh any audil. th¢re remained a hi8h¢r risk of non-deleclion of I￿egUlarl11eS, as
Ihese may involve collusion. forgery, inlenlional omisstons, misrepresentations, or the override of internal controls. We
are not responsible for preventing fraud or non-compliance with laws 8nd regulations and ¢annot be expected to dete¢l
all fraud ond non-compliance with laws and regulations.
A further description of our responsibililies for the audil of the financial statemenls is located on the Financial Reporting
Council's website at www.fr¢.org.uklauditor5responsibilities. This description fornis part of our Report of the Independent
Audiiors.
Page 13

Oocuslgn Env8k+pfj ID.. FB3EOC2F415984F5E.97D&241740C07D41
REPORT OF THE INDEPENDENT AUDITORS TO THE MEMBERS OF
GAN BOYS & GlliLS CLUB
Use of our report
Th>s report is made solely to the charitsble cornpany's members, as a body, in accordance with Chapter 3 of Part 16 of
Ihe Companies Act 2006. OUT audit work has been undertaken so that we mi8ht state to th¢ Charitable Company's members
those matters we are required lo stale to them in an audilors, reporl and for no other purpose. To the fullest exlenl pernlitted
by law, we do not accept or assume responsibility lo anyone other than the charitable company and Ihe charitable
company's Members as a body, for OUT audit work, for ihis report, or for ihe opinions we have fonned.
Li>uise Webster Bsc BFP ACA (Senior Statuiory Auditor)
for and on behalf of Fairhursl Audit Services Ltd
Siatutory Audilor
Chartered Accountants
Douglas Bank House
Wigan Lane
Wigan
LancashiTC
WNI 2TB
22 December 2025120.01 GMT
Page 14

Docusign Envelope 10-. F83EDC2F4159B4F5E-97D8-241740CD7041
WIGAN BOYS & GIRLS CLUB
CONSOLIDATED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 31 March 2025
2025
Toial
nds
2024
Total
funds
Unrestricted
fi)nds
RestTS¢ied
funds
Nolcs
INCOME AND ENDOWMENTS FROM
Donations and legacies
938,680
760.778
1.699,458
1,373,800
ChArit4bl¢ A¢tlvltles
Youth projects and activities
123,029
123,029
143,202
Oiher trading aclivilics
Investment income
Other income
313,186
20,502
313,186
20.502
34.686
165.250
12,285
Total
1430 083
760 778
2 190861
1760 600
EXPENDITURE ON
Raising fimds
69,127
8,113
77,240
62,6YI
Charltable actlvltles
Youth projects and activitie$
1484 579
734 150
2218729
1936 265
Total
1553 706
742 263
2 295 969
1998 956
NET INCOMEI(EXPENDITURE)
(123,623)
18,515
{105,108)
(238,356)
(1,772)
Tax on activities
Transfers between funds
19
146 000
146 000)
Net movement in funds
(22,377)
(127,485)
(105,108)
(240,128)
RECONCILIATION OF FUNDS
Total funds broughi forward
,911,197
6,930,559
8,841,756
9,081.884
TOTAL FUNDS CARRIED FORWARD
1933 574
6 803 074
8 736 648
8 841756
The notes forni part of these financial staiements
Pag¢15

Oocuslgn Env•lop8 10: F83EDC2F￿9B4FsE-97D&24174OCo7D41
WIGAN BOYS & GIRLS CLUB
CONSOLtDATED AND CHARITY STA TEMENT OF FINANCIAL POSITION
31 Mar¢h 2025
Group
2025
Group
2024
Charity
2025
Charity
2024
Notes
FIXED ASSETS
Tangible assets
Investments
14
15
6.687.052
284 854
6.811.442
281503
5.004.343
2 284 856
5.094,437
2 281505
6,971,906
7,092,945
7,289.199
7.375,942
CURRENT ASSETS
Debtors
Cash at bank and in hand
16
234,800
1815 733
210,142
1970 635
314,041
1700 949
274,819
1854 202
2.050,533
2,180.777
2,014.990
2,129,021
CREDITORS
Amounts falling due within one year
17
(285 791
(431966
(270 068
NET CURRENT ASSETS
1764 742
1748811
1744 922
1717 961
TOTAL ASSETS LESS CURRENT LIABILITIES
8 736 648
8 841756
9 034 121
9 093 903
NET ASSETS
8 736 648
8 841756
9034 121
9 093 903
FUNDS
Unrestricted funds
R¢5tri¢ted funds
19
1.933,574
6 803 074
,911,197
6 930 559
2,372,949
6661 172
2,335,039
6 758 846
TOTAL FUNDS
8 736 648
8 841756
9 034 121
9 093 903
22 December 2025 | 19.'37 GMT
The financial statements were approved bythe Board ofTTuslees and authorised for issue on.............................................
and were signed on its behalf by..
G Speakman - Truste¢
The notes fonn part of these financial statements
Page 16

Docu$r￿ Envelope ID.. F83EOC2F4)59B4FSE-97DBQ41740CD7D41
WIGAN BOYS & GIRLS CLUB
CONSOLJDATED STATEMENT OF CASH FLOWS
for the Year Ended 31 March 2025
2025
2024
Notes
Cash flows from operatlng attivides
Cash gen¢raied from operations
170 902)
Nti casli used in opeTating activitics
170 902)
Ca$h flows from Investing activltles
Purchase of tangible fixcd assets
Jntercst received
{4,S02)
(11,219)
Nei cash provided by investing activities
16.000
Change In cash ind c•sh equlv#lent$ In
thé rtpoytlng perlod
Cash ¢ish equivaltnls •t the
beginnlng of the reporting perlod
(154,902)
9,429
.970 635
961206
Cash and c*sh equlvalents at the end of
the reportlng period
815 733
1970 635
The no*s fonn part of these financial slalements
Page 17

l)ocuslgn Envelopo ID.. FB3EDC2F-059B4F5E-9708-241740CD7041
WIGAN BOYS & GIRLS CLUB
NOTES TO THE STATEMENT OF CASH FLOWS
for the Yogr Ended 31 March 2025
RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2025
2024
Net expenditure for the reporting period (as per the Statement of
Flnanclal Activliies)
Adjustments for:
Deprecialion charges
(Gain)/loss on investTnenl
Interest received
Increase in debtors
(De¢reaseyincrease in creditor5
(105,108)
(238,356)
128,890
(3.351)
(20.502)
(18.616)
152215
145,481
(33.244)
(12.285)
(43.655)
190 842
N¢t ¢g$h used In operations
170 902)
8.423
ANALYSIS OF CASH AND CASH EQUIVALENTS
2025
2024
Cash and cash equivalents
1815 733
970.635
Totsl cash and cash cquivalents
815733
970 635
ANALYSIS OF CHANGES IN NET FUNDS
At 114124
Cash flow
Ai 3113125
Net cagh
Cash al bank and in hhnd
1970 635
154902
815733
1970 635
154902
815733
Total
1970 635
154902
815 733
The notes forni part of these financial slalernents
Page 18

Do¢usNJn Envelope ID: F83EDC2F-05984F5E-97D8-241740C07D41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS
for tht Year Ended 31 March 2025
ACCOUNTING POLICJES
Basls of prep*rlng the fln#n¢i*l $tAtement$
The fJnan¢ial statemen15 of the charitable company. which is a public benefit entity under FRS 102, have been
prepaTed in accordance wilh the Charities SORP (FRS 102) 'Accounting and Reporting by Charilies.. Stalement
of R¢commendcd Practice applicable lo charities prcparing their accounts in accordance with ihc Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l Janu#ry 2019),, Financial
Reporting Standard 102 'The Financial Reporting Stsndard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the historical cost convcnlion, with Ihc
exception of investmenis which are included al maTket value. as modified by ihe revaluaiion of Certain asseis.
Basis of ¢onsolidatlon
The gTOUP financial stAtement$ ¢onsolidJte th¢ financial stsiem¢nls of Wigan Boys and Girls Club and ils
subsidiary lo 31 March 2025.
The consolidaicd financial slat¢rn¢nt$ include th¢ r¢5uli$ of the activili¢s described in the R¢port of the Trustees,
all of which are ¢ontinuin8.
Slgnlflc4nt Judgements and estimat¢s
Preparation of the financial slalemenls requires management to make signifi¢Jnt judgemcnts And estimAtes. The
items in the financial stalements whcre these judgements 8nd estimates have been made include..
(a) Impalrment offixtd asseti
Ai each reporting dale fixed assets are reviewed to deierniine whether Ihere is any indication Ihat those asseis hav¢
suffered an impaimient loss. If there is an indication of possible impaimienl, Ihe recoverable amounl of any
aff¢¢ted asset is eslimthted and compared wilh its carrying amount. If Ihe recoverabl¢ amount is lower, Ihc caryin8
amount of the assei is reduced io ils Tecoverable amount and an impairnienl loss is recognised immediately in the
profil or loss. If an impaimient loss is subsequenily reversed. Ihe carying amount of Ihe assei is increased lo Ihe
revised estimate of ils recoverllble 8mount, but not to exceed the amount that would have been detemiined had no
impainnent loss been recognised for lh¢ asset in prior periods. A reversal of an impainncnt Ioss 15 r¢co8nised
immediately in Ihe profit or loss
(b) Useful economlc Ilves
The useful economic lives of fixed assets are assessed on an annual basis based on the latest available infornialion.
Managemeni believe Ihat ihe usefvl economic lives being used currently are still appropriate.
In¢ome
All in¢oming resour¢es are included on the Statement of Financial Aclivities when the charity is legally cnliiled
to the income and Ihe amounl can be quanlified with reasonjble accuracy.
Donaiions and similar in¢omin8 resources are in¢lude41 in the period in whi¢h they are receivable, which is when
the charity be¢omcs entitl¢d to the resource.
Grants. including grants for the pur¢has¢ of fixed assets, are re¢ognised in full in thc Stalemenl of Financial
Activities in the year in which they are receivable, except for those grants which are foT a future specific period,
in which case the relevant amount is deferred to thal period.
Inveslment income is recognised in the year in whi¢h it is receivable.
Expendlture and Irrecoverable VAI
Expenditure is accounled for on an accruals basis and has been classified under h¢adings that aggr¢gate all cost
related to the category. Where cosls cannot be directly attributed to PaTticular headings they have been allocated
to activities on a basis consistent with the use of resources.
Expenditure on raising funds are those cosls Incu￿ed in attracting volunlary income. and those in¢u￿¢d in trading
aciivilies that Taise funds.
Page 19
conlinucd...

DocuBlgn ErweI0￿ ID.. F83EDC2F4159B4FSE-9708-241740C07041
WIGAN BOYS & GIRLS CLUB
IYOTES TO THE FINANCIAL STA TEMENTS- eontlnued
for the Year Ended 31 March 2025
ACCOUNTING POLJCIES- continued
Expendlture •Dd Irreeoverable vat
Chariimble expenditure comprises ihose costs Incu￿ed by the charity in ihe delivery of its activities and services,
and include both direct and support costs relating to ihese activities.
Governance c051s include ihosc Costs associated with meeting the ￿nstItUtIOnal and st8tulory requirements of the
charity and include the audit fees.
Value Added Tax {'VAT') is not recovcrable by the Charity and the relevant costs are ststed gross in the
Staiement of Financial Aclivilie5. Thc trading Subsidiary is registered for VAT.
Government Sntome
Government income comprises grants and subsidies provided as a direct result of ihe Covid-19 pandemic and is
recognised in the period to which il relalcs.
TAn8ible fixed a$sets
Tangible fixed ass¢ls are stated al cost Ics5 depre¢iation and impairni¢nt.
Dcprecialion 1$ provided at ihe following annual ralcs in order to wrilc off each oss¢t over ils e$lim&led useful life.
Long leasehold land and building5
IOll/o on cost and l 0/0 on cost
Website development ¢osis
Fitlin85, furnilure and equipment
Motor vehicles
Computer equipment
Software development
IIY/o on cost
IOtl/o on cosl
20•/¢ on cosi
25•/0 on cosl
25•/p on cosl
Taxgtlon
The charity is exempl from corporation tax on ils charitable aclivities.
The charity is able to recover iaxation on Gift aid and makes periodi¢ re¢laims, with Ihe credils iaken to In￿rne
in the period whcn received.
Fund accounting
Unresiricled funds can be used in accordance with Ihe charitable objeclives at the discretion ol Ihe truslees.
Restricted funds ran only be used for particular rcslricl¢d PUTposes within ihe obj¢¢ts of the charity. Rcstriclions
arise when specified by the donor or when funds arc raised foT Particular restri¢ted purpose$.
Further explanation of the natur¢ and puTrose of ¢8¢h fund is included in nolc 18 to Ihe financial statements,
Deslgnated funds
Designated funds are sel aside by the Board of TTUStees out of the general funds for Specific fuWr¢ purposes or
projects.
Flxed asset investments
Fixed assel inveslments in share5 in Subsidiary und¢rtakings are slated at cosl. Other inveslrn¢nts ar¢ Ga￿lea at
fair value in lh¢ balance sheel, with any adjustm¢nlS to the market price of the shares recognised through the
Stalemenl of Financial Acliviiies.
Flnancial instruments
The charitsble group only has financTal assets and financial liabililies of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured
al ih¢ir settlement value.
Related party loans have no 5tsted inteTCSt raie, aTe payable within one year and are measured at the undiscounted
amount due.
Page 20
continued...

Oocustgn Env•low ID: F83E0c2F￿9B4FsE-g7D&241F4oCD7D4l
GAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
for the Year Ended 31 Marcb 2025
ACCOUNTING POLICIES- ¢ODilnued
Legal status of the charlty
The Charity is a company limited by guaranlee and has no share Capitsl. The liability of ¢a¢h member in the
cvcnl of winding up is limit¢d to £1 O.
The summary financial perfomiance of the Charity alone is:
2025
2024
Incoming resources
2 039 899
1575 018
Resources expended
Gov¢mance costs
2,079.403
20 278)
1,817,230
Net In¢omingJ{outgoing) resources
(59.782)
{261,108)
Total fund$ brought forward
9 093 903
9355011
Tot41 lund$ ¢arrled fonward
9034 121
9.093 903
Represented by..
Unrestricted funds
Restrict¢d funds
2,377,861
6 656 260
2,335,039
6 758 864
Totsl net assets
9034 121
9 093 903
The consolidaied statemeni of financial activities includes the results of Ihe Charity's wholly owned subsid1￿,
Wigan Boys & Girls Club (Trading) Limited (regi$i¢rcd company number.. 08891815 and wilh the same regislcred
office as ihe Charity). The company provides a subsidised caterin8 service and provide an entertainment venue for
the senior group.
The charity owns Ihe cnlire Sharc Capilal of l ordinary shthr¢ of £1, l A ordinary share of £1 and 2,000,000
pr¢feren¢e shares of £ l. A summary of the trading results is shown bclow..
2025
2024
Turnover
Other income
Cost of sales and administration costs
64.904
82.707
70,663
81.675
Nei profitl(loss)
(45,326)
22,752
Tax
Retained in subsidiary
The assels and liabililics of Ihc subsidiary were..
Fixed assets
C￿￿ent assets
Current liabilities
1,682,711
119,887
1,717,004
142,144
Totsl net assets
1702 529
1747 855
Aggregate share capital and reserves
1702 529
1747 855
Page21
conlinued...

Do¢uslgn Erbv•lw ID.. FB3EoC2F￿S9B4F5E-97D8.24lT4OcD7o41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS - contlnued
for the Year Ended 31 March 2025
DONATIONS AND LEGACIES
2025
2024
Donalions
Gift aid recoverable
Grants
754,765
11,515
933 178
753,739
8,372
611.689
1699 458
373 800
OTHER TRADING ACTIVITIES
2025
2024
Fundraising events
Renl received
261,814
116,394
313 186
165250
INVESTMENT INCOME
2025
2024
Deposit account inierest
INCOME FROM CHAIUTABLE ACTIVITIES
2025
2024
Activity
Membership and club entry
fee5
Shop and café income
Youth projects and activilics
Youth projects and activities
58,125
72,539
123 029
143 202
OTHER INCOME
2025
2024
Other income
Gain on revaluation of invcstmeDts
31,335
32,819
34.686
RAISING FUNDS
Rgising don•tlon8 and legacles
2025
2024
Fundraising expenditure
Shop and café expendilure
26,455
10,744
77.240
Page 22
¢onlinued...

D¢xusign Envelopè ID.. F83EDC2F-059B4FSE-97DB-241740CD7D41
GAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS- eontinued
for the Year Ended 31 March 2025
CHARITABLE ACTIVITIES COSTS
Direct
Support
Costs (see Costs (see
Note 9) Note l O)
2025
2024
Youth projects and activitie$
2 187775
30954 2218729
931) 24)5
DIRECT COSTS OF CHARITABLE ACTIVITIES
2025
2024
Staff costs
InsurarJ¢e
Light and heat
Rates and water
Telephone
Postage and stationery
AdvertisiJ)g
Sundries
Aetivity delivery ¢osis
Training and recruilmenl
Legal and PTofeSSiOTJal fees
Sc¢urTty
TTavelling and entertainn)ent
CompuieT expense$
Subscriptions
Clothing and uniforni$
Rcpairs and mainlenancc
Donations paid
Deprecialion
1,501,924
36,065
102,288
3,713
3,344
5,960
3,208
3,911
175,932
,267,916
33,638
129,296
2,765
6,120
4,615
9.293
2.474
173,596
7,526
408
491
5,871
24,076
14,051
1,020
54,525
24,999
145481
3,041
533
7,334
29,832
19,312
3,554
80,970
77.000
128 890
2187775
1908211
io.
SUPPORT COSTS
Governance
¢oslS
Finance
2025
2024
Youth projects and activilies
ij.
NET INCOMEI(EXPENDITVRE)
Nct incomel{expenditure) is stated after charging:
2025
2024
Auditors, remunerAlion
Depreciation - owned assets
11,880
128 890
11.350
145 481
12.
TRUSTEES, REMUNERATION AND BENEFITS
There were no trusiees, remuneration OT oiher benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Tru$te¢s' expenses
There were no trustee5' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Pa8e 23
continued...

DocusSgn Envelope ID.. F83EOC2F4)5984FSE-9708-241740C07D41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FIN'ANCIAL STATEMENTS- continued
for the Year Ended 31 March 2025
13.
STAFF COSTS
2025
2024
Wages and salaries
Social security costs
Oiher pension costs
1,380.465
86,808
,165,381
73.283
1,501,924
1267916
The average monthly number of employccs during the ycar was as follows:
2025
77
2024
67
Charitable activities
Generating funds
Adminislralion
90
79
The nurnber of employees whose employee benefils (excluding employ¢r pension costs) exceeded £60,000 was:
2025
2024
£60,001- £70,000
£70,000- £80.000
14.
TAIYGIBLE FIXED ASSETS
Long
leasehold
land and
buildings
Fitlin8S.
fuTniture
Webslte
developmcnl
costs
GROUP
equipment
COST
At l April 2024
Addilions
7,630,723
45,228
681,280
606
At 31 March 2025
7 630 723
681886
DEPRECIATION
At l April 2024
Charge for year
930,622
41,359
596,857
AI 31 M4T¢h 2025
1023 906
620 374
NET BOOK VALUE
At 31 March 2025
6606 817
At 31 MaT¢h 2024
6700 101
Pag¢ 24
continued..

Docusign En¥ek¥￿ ID.. F83EDC2F4)59B4F5E-97D8-241740C07D41
WIGAN BOYS & GIRLS CLUB
IYOTES TO THE FINANCIAL STATEMENTS - ¢ontlnued
for tht Year Ended 31 March 2025
14.
TANGIBLE FIXED ASSETS - continued
Motor
vehicles
Compuier
Sotlware
equiprntnt development
Totals
COST
At l April 2024
Additioiis
18,000
234,637
10,000
8,619,868
At 31 March 2025
18,000
238.533
i 0,000
8,624.370
DEPRECIATION
At l April 2024
Char8e for year
18,000
211,590
10,000
1,808,428
128890
At 31 March 2025
220 977
937 318
NET BOOK VALUE
At 31 March 2025
6 687 052
Ai 31 March 2024
6811440
Long
leasehold
land and
buildings
Fittings,
furniture
and
equipment
Website
development
cosis
CHARITY
COST
At l April 2024
Additions
5.803,203
45,228
528,768
606
Ai 31 March 2025
5 803 203
529 374
DEPRECIATION
Ai i April 2024
Charge for year
779,770
41,359
484,680
Ai 31 March 2025
854 457
492 501
NET BOOK VALUE
Al 31 MaTch 2025
4 948 746
At 31 March 2024
5 023 433
Page 25
ontinued...

Docusign Envelo￿ ID: FB3EOC2F4159B4FSE-9708-241740CD7D41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE F￿NANCIAL STATEMENTS - ¢ontlnu¢d
for Ihe Ye#r Ended 31 March 2025
14.
TANGIBLE FIXED ASSETS - tontlnued
Motor
vehicl¢s
CompuieT
equipmenl
Totsls
COST
Al l April 2024
Additions
18,000
203,538
6,598.737
At 31 March 2025
18.000
207,434
6.603 239
DEPRECIATION
Al l April 2024
Charge for year
18.000
180.491
.504.300
At 31 March 2025
189877
1598 898
NET BOOK VALUE
Ai 31 March 2025
5 004 343
At 31 March 2024
5 094 437
15.
FIXED ASSET IIYVESTMENTS
Other
investrn¢nts
GROUP
Totals
MARKET VALUE
At l April 2024
Revaluations
281,503
281,503
At 31 March 2025
284 854
284 854
NET BOOK VALUE
At 31 March 2025
284 854
284 854
Al 31 March 2024
281503
281503
There were no investment assets outside the UK.
Shares in
group
undenakings
Other
investments
CHARITY
Totals
MARKET VALUE
At l April 2024
Revaluaiions
2,000,002
281,503
2,281,505
At 31 March 2025
2 000 002
284 854
2 284 856
NET BOOK VALUE
At 31 March 2025
2 000,002
284 854
2 284.856
At 31 March 2024
2 000 002
281503
2 281505
Pa8e 26
continued...

Docuslgn Envekipe ID.. FB3EDC2F4J59B4FSE-97DB-241740CD7D41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS - eontinued
for the Year Ended 31 March 2025
15.
F￿ED ASSET INVESTMENTS - continued
Cosi or valuation at 31 March 2025 is represented by-
Shares in
group
undertakings
Oihcr
investhients
Totsls
Valualion in 2021
Valuation in 2022
Valuation in 2023
Valuation in 2024
Valualion in 2025
Cost
4,961
8,847
(15,549)
33.244
3,351
4,961
8.847
(15.549)
33,244
3,351
2 2SO 002
2 000 002
2 000 002
284 854
2 284,856
The charity's investhienls at the Sialemenl of Financial Position dale in the share ¢apitsl of ¢ompani¢s include the
following:
Dlrectllndlreet
Hold5ng
Sub$idl8ry
Prlnclpal Actlvlty
°/0 Holdlng
Wigan Boys & Girls Club (Trading)
Limiied
Caierin8
I OOYO
Direct
16.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP
2025
GROUP CHARITY
2024
2025
CHARITY
2024
Trade debtors
Amounts owed by group undertakings
Other debtors
148,486
146,018
143,845
84,345
121,355
90,387
234 800
210 142
314041
274 819
17.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
GROUP
GROUP CHARITY
2025
2024
2025
CHARITY
2024
Trade ¢r¢diiors
So¢ial security and other laxe5
Other creditors
Accrua15 8nd deferred income
Ta
61,272
34,045
241
190,233
85,332
31,373
4,116
309,373
60,224
26,620
241
182,983
80,417
24,765
3,778
302,100
285 791
431966
270 068
411060
Deferred income 15 ¢ompri5cd of several restricted fimd$ that rcl8le lo periods beyond the financial ye¥r end.
Page 27
onlinued...

Oocuslgn Envelopo ID.. F83EOC2F4J59B4F5E-97DB-241740CD7D41
WIGAI¥ BOYS & GIRLS CLUB
NOTES TO THE FIN'ANCIAL STA TEMENTS- tontinued
for the Year Ended 31 March 2025
18.
ANALYSIS OF NET ASSETS BETWEEN FUNDS
General
unreslriclcd
funds
2025
Toial
funds
2024
Totsl
Funds
Designated
funds
Reslriclcd
funds
Fixed assets
Inve$thienl8
Current assets
Current liabilities
6,687,052
6,687.052
284,854
2.050.533
285.791
6.811,442
281,503
2.180.777
431,966)
284.854
1,398,290
149.570)
400,000
252,243
136221)
533 574
400 000
6 803 074
8 736 648
8 841756
Page 28
continued...

Docuslgn Envebptt ID.. F83E0c2F￿984FSE.97D8-24174Oc07D4l
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS - contIn￿ed
for thc Year Ended 31 M#r¢h 2025
J9.
MOVEMENT IN FUNDS
Nel
movemenl
in thnds
Transfers
between
funds
Ai
3113125
At 114124
Unre$triettd funds
G¢n¢rnl ￿nd
Designated Funds
,786,197
125 000
(123,623)
(129,000)
.533.574
J.911,197
(123,623)
146,000
,933,574
Restrltted fuDd$
Fixed assets
Arts Council
Procure Plus
NCS
Children in Need
HAF- Holiday Club
Cash4Kids
Onside - Wellness
Charles HaywaTd Foundalion
UK Youth Inspire
Future You
FiredUp4Clay
Burberry Project
Leigh Youth Club
Eric Wright
Haich UK Youth KFC
Access Fund
Off the GTid
You're The Besl Fesi Evenl- Wigan
Council
Onside Residential Fund
Cost of Living Grant - National Lottery
Supporting Our Communities- HSBC
Lifeskills + (GMCA- WEA - UKSPF)
Worsley Hall Alliance - GM VRU
DofE - The Award Scheme
Milliken Foundation
Onside- C4denl
Building Conne¢lions- UK Youth
Wigan Council February Holiday Club
6,811.442
499
(124,390)
6,687,052
499
27,000
(27,000)
239
951
7,619
708
1,644
239
950
7,619
708
1,646
(i)
1,630
{1,630)
(328)
328
3,475
34,568
154
4,953
644
3,475
34,569
(513)
359
(30)
(9,638)
(40,000)
(49,939)
4,923
645
9,639
40,000
41.546
8,393
1,307
6,601
,307
6,601
3,482
1,913
41,967
1,285
3,344
850
5,617
5,257
41,967
(i)
2,508
(1.941)
(440)
(98)
{1,948)
21,977
(2.508)
1,941
440
98
1,948
(21,977)
6 930 559
146000
6 803 074
TOTAL FUNDS
8 841756
105,108)
Designated lunds
The Iruslees have dcsignal¢d certain unrestricted funds totalling £41)0.000 (included in the net movement above).
foT cssenlial fulure spending. These include monies for specific project$. planned repairs and mainlenance
programmes.
Any excess T¢sour¢¢$ expended in any one period will b¢ covered by unrestri¢led funds.
Page 29
ntinued...

Oocugign Envelow ID.. FB3EDC2F-059B4F5E-970B-241740CD7041
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS- Contlnued
for th¢ Year Ended 31 March 2025
19.
MOVEMENT IN FUNDS - continued
Nel movemenl in funds. included in the above are as follows:
In¢orning
resources
Resources
expended
Movement
in funds
Unre$trl¢ted fundi
General fund
1,430,083
(1,553,706)
(123.623)
Restricted funds
Fixed asseis
Pro¢ure Plus
NCS
HAF- Holiday Club
WYZ Adventure Project- GMCA
Cash4Kids
Onsidc - Wellness
Charles Hayward Foundation
FiredUp4Clay
Seniors Holiday Hunger
Burbe￿ Proj¢¢i
Leigh Youih Club
Eric Wright
Hai¢h UK Youth KFC
Youih Music Fund
You're The Besi Fest Event - Wigan
Council
Onside Residential Fund
Jigsaw Foundalion
Supporting Our Communiti¢$ - HSBC
Youih Empowemncnt- Million Hours
Life5kills + (GMCA- WEA - UKSPF)
Worsley Hall Alliance- GM VRU
Onside Foundation
DolE - The Award Schem¢
Millik¢n Foundalion
ARIS - Skatepark I Sports Hall l Gym
Onside - Cadenl
UFC Boxin8
Building Connections- UK Youth
Shaping Carc Fund - GMCA
Miller Homes Community Fund
UK Youth Summer Jobs Programme
Wigan Council February Holiday Club
Aris (PCC)
(124.390)
(124.390)
27,000
27,000
11.659
59,619
1.264
2.997
27,559
20.000
i 0.000
2,718
13,944
121,163
40.000
45.664
45,297
(11,659)
(61,249)
(1,264)
(2,997)
(27,559)
(20,328)
(10,513)
(2,718)
(13,944)
(111,524)
(1,630)
{328)
(513)
9,639
40,000
41,546
(4,118)
{45,297)
5,000
7,968
9,430
6.764
33,433
63,046
20,658
44,497
9.476
7,840
5,961
48,750
12.947
23,400
5.591
202
7.850
4,081
(3,715)
(4,624)
(9,430)
(6,765)
(33,433)
(60,538)
(22,599)
(44,497)
(9,916)
(7,938)
(5,961)
(50,698)
(12,947)
(1,423)
(5,591)
(202)
(7,850)
(1,576)
1,285
3,344
(i)
2.508
(1.941)
(440)
{98)
(1,948)
21,977
2,505
760 778
742 263
TOTAL FUNDS
2 190 861
2 295 969
105 108
Page 30
continue41...

Oocuslgn Envelope ID.. F83EOC2F-059B4FSE-9708-241740CD7D41
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FINANCIAL STATEMENTS - continued
for the YeAr Ended 31 Mar¢h 2025
19.
MOVEMENT IN FUNDS- continued
Comparatives for movement in fumd$
Net
movement
in fiinds
Transfers
between
fiinds
At
3111124
At 114123
Unrestrl¢ted funds
General fund
Designated Funds
1,994.743
125000
(316,256)
107.710
,786,197
125 000
2,119.743
(316,256)
107,710
1,911,197
Reglrlcted fund$
Fixed assets
Arts Council
Procure Plus
NCS
Children in Need
HAF - Holiday Club
SHCJ - Inclusion Coordinator
Cash4Kids
P2P (Year 2)
ESF- Sicp Ahead
Onside - Wellness
Charles Hayward Foundation
UK Youth Inspire
FutUTe You
The Asda Foundation
FiredUp4Clay
Seniors Holiday Hunger
Burberry Project
Leigh Youth Club
Eric Wrighi
Presidenis Cup
HAlch UK Youth KFC
Access Fund
Off the Grid
Youth Music Fund
You're The Besi Fest Event- Wigan
Council
Onsidc Residcnlial Fund
Cost of Living Grant- Nalional Lottery
Jigsaw Foundation
Youth Empowcmnent - Million Hours
Onside Foundalion
6,945,644
(134,202)
499
6.000
239
{109)
3.849
631
708
(246)
6,811.442
499
2.918
(8,918)
239
951
7,619
1,060
3,770
(631)
708
246
(1,087)
1,087
754
890
{721}
3,475
34,568
,644
721
3,475
34,568
200
(200)
154
{150}
7,830
38,072
35,000
154
150
{2,877)
{37,428>
{35.000)
(18)
(19,655)
4,953
644
18
5,252
,708
3,500
22,796
(401)
3.101
6,982
8,393
,307
6,601
(6,982)
3,482
1.913
41,967
{7)
(144)
48)
3,482
1,913
41.967
144
48
6962 141
107710
6 930 559
TOTAL FUNDS
9081884
240 128)
8 841756
Pa8e 31
continued...

Docusign Env•lope ID.. FB3EDC2FJJ5984FSE-97D8-241740CD7041
WIGAN BOYS & GIRLS CLUB
NOTES TO THE Flh'ANCIAL STATEMENTS- ¢ondnued
for the Y¢ar Ended 31 March 2025
19.
MOVEMENT JN FUNDS - continued
Comparativ¢ net mov¢m¢nt in funds, includ¢d in the above are 8$ follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted lunds
General fund
1,167,049
(1.483,305)
(316.256)
Restricted fund$
Fixed asseis
Arts Council
Procure Plus
NCS
Children in Need
HAF- Holiday Club
WYZ Adventure Project - GMCA
SHCJ - Inclusion Coordinator
Cash4Kids
P2P (Year 2)
Onside - Wellness
Charles Hayward Foundaiion
UK Youth Inspire
FU￿re You
FiredUp4Clay
Seniors Holiday Hunger
BuTbcry Project
Leigh Youth Club
Eric Wnghl
Halch UK Youth KFC
Access Fund
Off the Grid
Youth Music Fund
You're The Besi Fesi Event - Wi88n
Council
Onside Residential Fund
Cost of Living GTant- Nalional Lottery
Jtgsaw Foundalion
Supporting Our Communiti¢$ - HSBC
Youth Empowemncnt- Million Hours
Life5kills + (GMCA - WEA - UKSPF)
Worsley Hall Alliance- GM VRU
Onside Foundation
(134,202)
(29.241)
(134,202)
499
6,000
239
(109)
3.849
29,740
6,000
6.744
18.761
54,179
4,600
4.343
2,000
<218)
31.101
20.280
11.052
49,098
9,881
4,642
20,356
115,306
35,000
29,221
(6,505)
(18,870)
(50,330)
(4.600)
(3,712)
(1,292)
(28)
{30,211)
{21,001)
(7.577)
{14,530)
(9,727)
(4,792)
(12,526)
(77,234)
631
708
(246)
890
(721)
3,475
34,568
154
{150)
7,830
38,072
35,000
22.796
{401)
3,101
6.982
(6,425)
(401)
{399)
(38,416)
3,500
45,398
6.000
5,533
59,092
9.333
3,332
.224
7,434
619
(2,518)
(3,620)
(17,125)
(9,340)
(3,332)
(1.368)
(7,434)
(619)
48) ￿48)
3.482
1,913
41,967
(7)
{144)
593 551
517423
TOTAL FUNDS
2 000 728
1760600 ￿240128)
Designated funds
The trustees have de5ignaled certain unrestricted funds lotalling £125.000 (included in the nel movemenl above),
for essential future sp¢ndin8. Th¢se includ¢ monies for specifi¢ projects, planned r¢paiTS and mainlcnance
programmes.
Any excess resources expended in any one period will be covered by unrestricted fvnds.
Page 32
¢onlinued...

Docuslgn Envelope ID.. F83EDC2F4159B4FSE-97D&241740CD7041
WIGAN BOYS & GIRLS CLUB
NOTES TO THE FIN'ANCIAL STATEMENTS - continued
for the Year Ended 31 March 2025
20.
OTHER FINANCJAL COMMITMENTS
There is a l¢as¢ relating lo ihe land at Parsons Walk, Wigan with Wigan Borough Council. The lease is for 125
years from th¢ 12 Augusl 2011. The principal rent is an annual sum of one pepperwrn.
The property is subject to a lien in favour of the Football Foundation in respecl of a grant made to the charity.
21.
RELA TED PARTY DISCLOSURES
The charitsble company has taken advantage of exemption, wJdeT ihe tern)s of Finan¢&al Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland,, noi io dis¢lose related party
transactions wilh wholly owncd subsidiaries within the group.
Members of the management board andlor OTgaDisaiions in which they are a part have made donations or raised
nds on behalf of the Charity lolalling £56,050 (2024.. £50,000).
No other trustee or other person related to the charity had any personal inteTCSt in any contract or ITansaction
entered into th¢ charity during th¢ year.
There ar¢ no other moieri81 related paty transaclions that r¢quir¢ disclosure in the financi815tatemcnls.
Page 33