Charity registration number 1136465 (England and Wales)
Company registration number 07233113
CHESHIRE WEST VOLUNTARY ACTION
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

CHESHIRE WEST VOLUNTARY ACTION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms D Brown
Ms V Buzza
Mr J Davies
MrAKJeffs
Mr B D Rigby
Ms S Sutherland
Dr H Vvhite
Charity number {England and Wales)
1136465
Company number
07233113
Registsred office
The Blue¢031
Upper Northgale Street
Chester
CH14EE
Auditor
Champion Accounlanls LLP
2nd Floar Refuge House
33-37 Watergate Row
Chester
CH12LE

CHESHIRE WEST VOLUNTARY ACTION
CONTENTS
Page
Trustees, report
Independent auditols report
Statement of financial activities
Balance sheet
10
Slalement of cash flows
Notes lo the financial statements
12-26

CHESHIRE WEST VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees present their annual report and financial 51alements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies sel out in note 1 10 the
financial statements and comply with the charity's governing document, the Companies Act 2006. FRS 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting
and Reporting by Charities.. Slalement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021"
Objectives and activities
Cheshire West Voluntary Action'5 ICWVA} vision is championing the Community sector - building trust. influencing,
inspiring. This is achieved through four key strategic aim5.
Connecting by building trusted relationships and capacity within and across sectors
Championing our members and providing opportunities for people's voices to influence change locally,
regionally and nationally
Sharing and growing opportunities for the sector
Building resilience lo respond lo key 50cielal issues and ¢rises creatively and appropriately
CWVA has been rooted in the local community since 1914 and continues lo offer a wide range of invaluable support
for the community sector in Cheshire West.
Our Values
Passion
Independence
Volunteering
Collaboration
Inclusiveness
Public b8ngfit
The trustees have paid due regard lo guidance issued by the Charity Commission in deciding what activities the
Charity should undertake.
Cheshire West Voluntary Action (CVWAI has been supporting voluntary, community, faith groups, and social
enterprises {VCFSE sector) across west Cheshire for nearly 110 years. Our role is lo enable local organi5alions lo
thrive by offering practical support with governance. volunteering. funding. training, networking, and representation.
We advocate for the sector through strategic partnerships and create opportunities for our members.
Our Vision
CWVA'S vision ¢510 champion the community sector by building trust, influencing change, and inspiring action.
We achieve thi5 by:
Connecting sectors and building trusted relationships.
Championing our members and amplifying their voices lo influence policy.
Sharing and expanding opportunities for the sector.
Building resilience to address societal issues with creativity and care.
KeyAreas of Work
Our team of 13, led by Chief Executive. Gary Cliffe. has played a significant role in shaping the local health and
social care landscape. As an equal partner in Cheshire Vvesl Place. we are recognised for our ability to support
early intervention and prevention. helping lo reduce the burden on statutory services. However. there is an ongoing
need lo invest in the sector to deliver these Se￿iceS effectively.
CVWA continues lo act as a strategic bridge. representing a diverse range or organisalions and enabling a unified
conversation with slalulory partners. Our work is vital in building the capacity of the sector to respond to increasing
demand and prevent people from falling into crisis.

CHESHIRE WEST VOLUNTARY ACTION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achievements and perfomiance
ove￿ieW of acÈiviÈy for 2024-25
During 2024-25, CVVVA actively supported more than 900 people from 257 organisations, equating lo almost 3,300
collective hours of support and nearly 2,000 collective attendances al events, training and one-to-one support
sessions. CVVVA'S reach is far wider. however, through ils extensive digital and in-person networks.
Below is a breakdown of individual workstreams and the outcomes that have been achieved.
System laadgrship
As a champion for the community sector. CWVA offers extensive system leadership and a strong voice for the
sector. helping make sure it IS seen as an equal partner and can influence a wide range of agendas. The CWVA
team, supported by member organisalions, regularly attend more than 50 meetings and boards to offer system
leadership. Alongside the work of CWVA'S themed alliances and partnerships, this has opened many opwrtunilies
for the community sector. CVVVA is now coordinating Community Partnerships, playing a leading role in the
borough's work at a neighbourhood level. and is heavily engaged with emerging agendas like devolution, working
with the Cheshire and Warringlon Infrastructure Partnership ICWIPI to develop a community sector manifesto.
Cheshire and Mersaysidg Canc8rAllianGe
CWVA delivers the Cheshire and Mersey5ide Cancer Alliance in Cheshire Wesl, funding and 5UPPOrting community
engagement projects aimed al promoting early cancer diagnosis. Cancer messaging has been fed into projects in
engaging and inleraclive ways, helping reach under-served communities that can be traditionally more difficult lo
engage with. The Our Best Chance project, delivered by Live1 Cheshire for people with learning disabilities, had a
social return on investment ISROI) of £ 4.33 per £1 invested - based on the value of being part of an active Social
group, and improved confidence among people with disabilities when discussing cancer. The approach of this
award-winning Cancer Alliance project, embedding early intervention and prevention messages in communities, is
being explored by CWVA more broadly for other projects.
Children, Young P80ple and Families (CYPF) Allianca
During 2024-25, the CYPF Alliance has continued lo mature, with a membership of more than 50 community sector
organisalions. The Alliance has Sel its vision and strategic priorities, forming sub groups lo feed into the main
Alliance meetings. A first CYPF Alliance Conference was held. and il played a key role in developing a new
neurodevelopment pathway for Cheshire and Merseyside, coordinating the initial coproduction and creating
resources lo support the launGh of the new pathway.
Development offer
More than £340,000 of funding has been distributed by CWVA to the Gommunity sector. working with funders like
Cadent Gas, Enlep Properties Ltd, the Household Support Fund and UK Shared Prosperity IUKSPF). £150,000 of
funding distributed on behalf of Cadenl Gas delivered a social return on investment ISROI} of £4.48 per £1 invested
based on signposting for other services, reducing the risk of carbon monoxide by fitting alarms, and support with
dampness and condensation issues in the household.
CWVA has developed a Vision for Volunteering, helping create a framework for investing time and resources inlo
volunteering, elevating ils importance and extending its reach far and wide. The Volunteer Managèrs Network has
been relaunched, creating a space for volunteer manager5 to come together and drive forward the Vision for
Volunteering. CWVA has also been leading a bespoke projéct with funding from the VVe51minsler Foundation,
coproducing a training package for community sector organisations that can support them with encouraging more
younger people to volunteer and remove some of the existing barriers.
Training continues to be a key part of CVVVA'S offer to community sector organisations, delivered by both the CWVA
team and external trainers. This programme is delivered in line with the needs of member organisalions, covering
an extensive range of topics like managing conflict, fundraising, impact, First Aid. safeguarding. food hygiene and
much more. 83 per cent of people providing post-training feedback said it was excellent, while 97 per cent said their
knowledge in the subject area had improved.

CHESHIRE WEST VOLUNTARY ACTION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Mental Health Alliance
Now a couple of years old, the Mental Health Alliance has reviewed its vision and strategic priorities. making sure it
continues lo meet its members, needs and can influence the local mental health system effectively. The Alliance has
helped lever in £240,000 of funding over two years for Cheshire Young Carers and Youth Fed lo deliver a mental
health coaching project in schools, delivering a Social return on investment ISROII of £8.73 per £1 invested - based
on preventing school exclusion, an improvement in confidence and self-awareness among nearly 400 pupils, and
the cost of mental health therapy. The Alliance also worked with eight community sector organisalions lo deliver a
Positive Mental Health for Us project. capturing the lived experience of under-served communities and the
challenges faced when trying to access mental health services. This project included two in-person events, as well
as an online resources, lo help professionals in their roles supporting these communities.
Wast Cheshirè Food Partnership
After the transition from the Welcome Network lo the Wesl Cheshire Food Partnership, il is aiming towards a
Sustainable Food Places bronze accreditation. The Food Partnership brings people and organi5ations together
across sectors, helping make sure everyone in our communities can access the food support they need. A second
Wesl Cheshire Food Summit was held to help sel the vision for the Food Partnership, with nearly 70 people from 27
different organisations in attendance and 82 per cent of people rating the event as &xcellenl. Food for All reports
were developed by several community sector organisations, understanding the barriers lo accessing healthy and
affordable food, while innovative projects like Brio 8ite5, delivered by Council company Brio Leisure, have helped
create nulrilious and affordable pre-packed mea15 that can be accessed by older people and others who might
benefit from them in the local community.
Conclusion
As highlighted in the summary of CVVVA'S activities, the charity continues lo b8 committed to its vision of
championing the community sector - building Irusl, influen¢ing, inspiring. While these are challenging limes for the
sector, with increased demand for services at a lime when funding is stretched, CWVA has built Ifusled relationships
wilh partners, helping make sure the sector is seen as an equal partner and well-placed lo access future funding
and opportunities.
Flnancial review
During 2024125. CWVA had an increased income of over £1 milion which has led lo us having a full audit for the first
lime which has been an interesting and fruitful exercise las well as needing hard work and resourTrsl. We showed
a small deficit bul within acceptable parameters of our budget for the year. We again distributed funds on behalf of
public sector partners, charitable trusts and private organisalions, retaining a modest management fee lo support
our core operations. These funds enabled frontline VCFSE organisalions to Sustain essential services amid ongoing
financial pressure within communities, particulafly around poverty. mental health and access lo basic support.
Unrestricted feserves decreased slightly during the year by £5.489 10 £276,468, reflecting prudent cost control and
sustained partnership income in difficult limes. Core incorne has slowed due lo uncertainly around major funding
streams, including the conclusion of UK Shared Prosperity Fund allocations. While our reseNes remai n within policy
tolerance, Trustees are alert lo future risk and are actively reviewing income diversification and scenario planning.
CWVA entered 2025126 financially stable bul cautlQU5, with robust financial controls and governance in place to
manage potential funding volalilily.
Rgsgrves policy
11 is the policy of the charity that unrestricted funds which have not been designated for a specific use should be
maintained al a level equivalent lo between three and six month's expenditure. The trustees consider that reserves
at this level will ensure that, in the event of a significant drop in funding, they will be able lo continue the charity's
current activities while consideration is given lo ways in which additional funds may be raised. This level of reserves
has been maintained throughout the year.
Investment policy
The charity does not have an investment policy. The funds of the charity are held in interest bearing bank accounts
lo maximise returns.

CHESHIRE WEST VOLUNTARY ACTION
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
structure, governance and management
The charity is controlled by 115 governing document, a deed of Irusl. and constitutes a limited company, limited by
guarantee, as defined by the Companies Act 2006.
The trustees. who are also the directors for the purpose of company law, and who served during the year and up lo
the date of signature of the financial statements were..
Ms D 8rown
Ms V Buzza
Mr J Davies
MrAKJeffs
Mr B D Rigby
Ms S Sutherland
Dr H White
Ms L Heskelh
IResign8d 16 October 20241
R9c￿ltmgnt and appointm8nt of trustees
Mew Trustees are appointed by the Board after advertisement of the vacancies and short li5tin9 against the
published role description. followed by an interview with three existing Iruslees. The interviewing group reports lo
the Board who decide whether or not lo appoint. Under the Memorandum and Articles of Association. appointment
as a Iruslee is immediate but il is confirmed by members al the organisation's next Annual General Meeting lo serve
for a period of three years. after which they may be re-appointed for one further period of thre8 years.
In accordance with the charity's governing document. the Board meets at least four limes a year. The Board
compri5e5 representatives of voluntary and community or9anisations and other members with appropriate skill 5els.
the Board of Trustees forms sub-commillees and ad hoc working groups lo address particular issues. including
finance and govemance matters with recommendations. which are considered by the full Board.
New trustees are provided with an induction lo the charity lo familiarise themselves with the organisation and the
context in which it operates. jointly delivered by the Chair and the Chief Exè¢utive. New trustees are also provided
with a welcomel induction pack which includes Charily Commission guidance on the roles and responsibilities of
trustees CWVA'S Code of Condu¢l.' Declarations of Interests Guidance, CVVVA'S Governing Document., most recent
Annual A¢¢ounls und Annual review.. and Strategic Plan.
The Charity has a full lime Chief Executive who reports lo the 8oard of Trustees and is line managed by the Chair.
and a Deputy Chief Executive line managed by the Chief Exe¢ulive.
None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and
guarantee to contribute £1 in the event of a winding up.
Statement of trustees, responsibilities
The Iruslees, who are also the directors of Cheshire Wesl Voluntary Action for the purpose of company law, are
responsible for preparing the Trustees, Report and the financial slalements in accordance with applicable law and
United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees lo prepafe financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources, including the
income and expenditure. of the charitable company for that year.
In preparing these financial statements, the trustees are required to..
select suitable accounting policies and then apply them consistenlly.,
observe the methods and principles in the Charities SORP.,
make judgements and estimates that are reasonable and prudent.. and
prepare the financial statements on the going concern basis unless it is inappropriate lo presume that thè charily
will continue in operation.

CHESHIRE WEST VOLUNTARY ACTION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at
any lime the financial position of the charity and enable them lo ensure that the financial statements comply with the
Companies Act 2006. They are also responsible lor safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregular1ties.
Auditor
In accordance with the company's articles, a resolution proposing that Champion Accountants LLP be reappointed
as auditor of the company will be pul al a General Meeting.
The Iruslees, report was approved by the Board of Trusle8S.
AKJeffs
Trustee
Dale

CHESHIRE WEST VOLUNTARY ACTION
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF CHESHIRE WEST VOLUNTARY ACTION
Opinion
We have audited the financial statements of Cheshire Wesl Voluntary Action (the 'charily'l for the year ended 31
March 2025 which comprise the slalemenl of financial activitie5, the balance sheet. the statement of cash flow5 and
notes lo the financial statements, including significant accounting policies. The financial reporting framework that
has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including
Financial Reporting Standard 102 Th& Financial Reporting Standard applicable in the UK and Republic of Ireland
(United Kingdom Generally Accepted A¢Gounting Practice).
In our opinion, the financial statements..
give a true and fair view of the State of the charitable Gompany's affairs as al 31 March 2025 and of its
incoming resources and application of resources, for the year then ended.,
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting PraclicÉ',
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinlon
We conducted our audit in accordance with International Standards on Auditing (UK) {ISAs (UKI} and applicable
law. Our r8spon5ibilities under those standards are further described in the Auditorts r8sponsibilities ft)r the audit ol
the financial statam8nts section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant lo our audit of the financial slalements in the UK, including the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate lo provide a basis for our opinion.
Conclusions relatlng to going concern
In auditing the financial statements, we have concluded that the trusleas, use of the going concem basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubl on the charity's ability to continue as a going
concern for a period of at least ￿e1ve months from when the finan¢ial statements are authorised for issue.
Our responsibilities and the responsibilities of the Iruslees with respect lo going concem are described in the
relevant sections of thi5 Teport.
Other Information
The other infarmation comprises the information included in the annual report other than the financial slalemenls
and our auditor's report Ihereon. The Iru5tees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and we do not express any form
of assurance conclusion Ihereon. Our responsibility is lo read the other information and, in doing 50. consider
whether the other information is materially inconsistent with the financial statemen15 or our knowledge obtained in
the course of the audil, or otherwise appears lo be materially misstated. If we identify such material inconsistencies
or apparent material mis5tatemenls. we are required lo determine whethèr this gives rise to a materrdl misslalemenl
in the financial slalements themselves. If, based on the work we have performed, we conclude that there is a
material misstalemenl of this other information, we are required lo report that fact.
We have nothing lo report in this regard.
Matters on which we are required to report by exception
We have nothing lo report in respect of the following matters in relation to which the Charities (Accounts and
Reports) Regulations 2008 requires us lo report lo you if, in our opinion..
the information given in the financial statements is inconsistent in any material respect with the trustees.
report., or
sufficient accounting records have not been kept., or
the financial statements are not in agreement with the accounting records., or
we have not received all the information and explanations we require for our audit.

CHESHIRE WEST VOLUNTARY ACTION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CHESHIRE WEST VOLUNTARY ACTION
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law. are responsible for the preparation of the financial statements and for being
satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misslalemenl, whether due lo fraud or
error. In preparing the financial slalements, the trustees are responsible for assessing the charity's ability lo
continue as a going concern, disclosing, as applicable, matters related lo going concern and using the going
concern basis of accounting unless the Iruslees either intend to liquidate th8 charitable company or to cease
operations, or have no realistic alternative but lo do so.
Auditorfs responsibilities for the audit of the financial statements
We have been appointed as auditor under section 144 of the Ghariti8s Act 2011 and report in accordance with the
Act and relevant regulations made or having effect thereunder.
Our objectives arè lo obtain reasonable assurance about whether th8 financial statements as a whole are free from
material misstatement, whether due lo fraud or error, and lo issue an auditor's report that includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always delecl a material mis51atémenl when it exists. Misslatemenls can arise from fraud or
error and are considered material if, individually or in the aggregate. they could reasonably be expected lo influence
the economic decisions of users taken on th8 basis of these financial slalements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in
line with our responsibilities, outlined above, lo delect material misstatements in respect of irregularities. including
fraud. Thè extent to which our procedures are capable of detecting irregularities, including fraud. 15 detailed below.
Extent to which the audit is considered capable of detacting irregularities, includlng fraud
The responsibility for the prevention and detection of irregularities, in¢luding fraud, lies with the trustees and with
those charged with govérnance. The objectives of our audit in respect of irregularities and fraud are lo assess the
risk of material misslalement of the financial statements due lo fraud, lo obtain sufficient, appropriate audit evidence
regarding Ihe assessed risks and to respond appropriately lo fraud or suspected fraud identified during the audit.
Audit proc8dures
We determine significant applicable laws and regulations through discussion with those charged with governance
and our own knowledge of the industry and design audit procedures to help identify instances of non-compliance
with those laws and regulations that may have a material effect on the financial statements.
We consider the applicable laws and regulations lo be the financial reporting framework IFRS 102 and the
Companies A¢t 20061, charity law. èmployment law, and the Health and Safety al Work Act 1974.
We consider the control environment and the procedures in place to address identified risks, including management
override, non-compliance with laws and regulations and lo prevent and delect fraud or irregularity. Our procedures
are designed lo provide reasonable assurance that the financial statements are free from material misstalemenl or
error and include.. enquiries of management and of staff in kèy compliance functions., review of reported incidents
and reports from regulators,. review of minutes of meetings of those charged with governance., review and lesling of
manual journals, relevant nominals and significant transactions outside the normal course of business", review of
financial slalement disclosures and lesling lo supporting documentation,. performance of analytical procedures.
We are not responsible for preventing non-compliance and due lo the inherent limitations of an audit, as described
above, the audit cannot be relied upon lo detect all instances of non-compliance with laws and regulations.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https'.11
www.frc.org.uklauditorsresponsibilities. This description forms part of our audilo¢s report.

CHESHIRE WEST VOLUNTARY ACTION
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF CHESHIRE WEST VOLUNTARY ACTION
Other matters
The financial slalemenls for the year ended 31 March 2024 were not audited and were subject only to an
independent examination. Accordingly, we do not express an opinion on the comparative figures included within
these financial stalemenls. We have obtained sufficient appropriate audit evidence that the opening balances do not
contain material misstatements that malerially affect the current Period's financial statements.
Use of our report
This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities {Accounts
and Report51 Regulations 2008. Our audit Work has been undertaken so that we might slate to the charity's truste8S
those matters we are required lo stale to them in an auditor's report and for no other purpose. To the fullest extent
permitted by law. we do not accept or assume responsibility lo anyone other than the charity and the charity's
Iruslees as a body, for our audit work, for this report, or for the opinions we have formed.
Susan Harris MA ACA {Senior Statutory Auditor)
For and on behalf of Champion Accountants LLP, Statutory Auditor
Chartered Accountants
2nd Floor Refuge House
33-37 Walergale Row
Chester
CH12LE
Dale.. L4* O Jo Ir
Champion Accountants LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for
appointment as auditor of a company under section 1212 of the Companies Act 2008.

CHESHIRE WEST VOLUNTARY ACTION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARGH 2025
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Charitable activities
Events and training
Investments
169,886
1,460
1,857
954,002 1,123.888
1,460
1,857
529,010
80
944
278,564
807,574
80
944
Total income
173,203
954,002 1,127,205
530,034
278.564
808,598
Expenditure on:
Charitable activities
220,860
920,944 1.141,804
511,373
224.251
735,624
Total expenditure
220,860
920,944 1,141,804
511,373
224,251
735,624
Nel gain51llosses} on
investments
13
11,997)
{1,9971
3,558
3,558
Nat incomel(axpendlture}
149,654)
33,058
116,5961
22,219
54,313
76,532
Transfers between
funds
44,165
{44,1651
72,381
(72,381)
Net movement In
funds
10
{5,489)
111 1071
116,596)
94,600
118,068)
76,532
Reconclllatlon of funds:
Fund balances at 1 April 2024
281,957
24,974
306,931
187,357
43,042
230,399
Fund balances at 31 March
2025
276,468
13,867
290,335
281,957
24,974
306,931
The statement of financial aclivilies includes all gains and losses recogni5ed in the year. All income and expenditure
derive from continuing activities.

CHESHIRE WEST VOLUNTARY ACTION
BALANCE SHEET
AS AT31 MARCH 2025
202S
2024
Notes
Fixed assets
Tangible assets
Investments
15
16
25
42.866
40,869
40,869
42,891
Current assets
Debtors
Cash at bank and in hand
17
138.841
248,621
72,969
207,622
387,462
280,591
Credltors: amounts falling due within
one yoar
18
{137,996}
116,551)
Net current assets
249,466
264.040
Total assats las8 current liabilities
290,335
306,931
The funds of the charlty
Rèstricted income funds
Unrestricted funds
21
22
13.867
276.468
24,974
281,957
290,335
306,931
The financial tatements were approved by the trustees on
K Jeffs
Trustee
Company registration number 07233113 (England and Wales)
10

CHESHIRE WEST VOLUNTARY ACTION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
202S
2024
Notes
Cash flows from operating activities
Cash generated froml{absorbed by)
operations
25
39,142
{29,8731
Investing activities
Investment income recéived
1,857
944
Not cash generatsd from Investing activities
1,857
944
Net cash generated from financing aGtlvlties
Net increaselldecrease} In cash and cash
equivalents
40.999
128,9291
Cash and ¢ash equivalents at beginning of year
207.622
236.551
Cash and cash aquivalents at end of year
248,821
207,622

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
Charity information
Cheshire West Voluntary Action is a private company limited by guarantee incorporated in England and
Wales. The registered office is The Bluecoal, Upper Northgate Street, Chester, CH14EE.
1.1 Accounting Convention
The financial statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 The Financial Reporting Standard applicable in the UK and Republic ol
Ireland" and the Charities SORP "Accounting and Reporting by Charities.. Statement of Recommended
PractlC8 applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 102}" The charity is a Public Benefit Enlily as defined by
FRS 102.
The financial statements are prepared in sterling, which is the funclional currency of the charity. Monetary
amounts in these financial slalements are rounded lo the nearest £.
The financial slalemenls have been prepared under the historical cost convention. The principal accounting
policies adopted are Set out below.
1.2 Going concern
Al the time of approving the financial slalemenls, the Iruslees have a reasonable expectation that the charity
has adequate resources lo ¢onlinue in operational existence for the foreseeable future. Thus the trustees
continue lo adopt the going concern basis of accounting in preparing the financial statèments.
1.3 Charitable funds
Unrestricted funds are available for use at the discretion of the trnslees in furtherance of their charitable
obieGlives.
Restricted funds are subject lo specific conditions by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are sel out in the notes lo the financial slalemènts.
1.4 Income
Income is recognised when the charity is legally entitled lo it after any performance conditions have been met,
the amounts can be measured reliably, and il is probable that income will be recéived.
Cash donations are recognised on re￿ipl. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation lo donations received under Gift Aid or deeds of covenant is recognised al the lime of the donation.
Legacies are recognised on receipt or othemise if the charity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.
Management fees are earned by the charity for the administration of funds on behalf of third party funders.
The fees are calculated as a percentage of the funds or as a fixed sum. depending on the project being
funded. Fees are recognised when performance wnditions have been mel.
12

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit lo a
third party. il is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of dirdrl costs and
shared Gosts, including support costs involved in undertaking each aclivily. Direct costs allributable lo a singl8
activity are allocated directly lo that activity. Shared costs which contribute lo more than one activity and
support costs which are not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of lime spent, and
deprecialion charges are allocated on the portion of the asset's use.
1.6 Tangible flxed assets
Tangible fixed assets are initially measured at Cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as lo write off the cost or valuation of assets less their residual values over their
useful lives on the following bases..
Fixtures and fittings
Computers
200/0 on reducing balance
200/0 on reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7 Fixed asset investments
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are
subsequently measured at fair value at each reporting dale. Changes in fair value are recognised in net
in¢omellexpenditurel for the year. Transa¢tion costs are expensed as incurred.
1.8 Impairnient of fixed assats
At each reporting end date, the charity reviews the carrying amounts of ils tangible assets lo determine
whether there is any indication that those assets have suffered an impairment loss. If any such indication
exists, the recoverable amount of the asset is eslimaled in order to determine the extent of the impairment
loss lif any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with bank5, other short-lerm liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.10 Financial instruments
The charity has elected lo apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party lo the
contractual Pfovisions of the instrument.
Financial assets and liabilities are offset, with the nel amounts presented in the financial statemen15, when
there is a legally enforceable right to sel off the recognised amounts and there is an intention to settle on a net
basis or lo realise the asset and settle the liability simultaneously.
13

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
(Continued)
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured al
transaction price including transaction costs and are subsequently carried al amortised cost using the effective
interest method unless the arrangement constitutes a financing Iransaclion, where the transaction is
measured al the present value of the future receipts discounted al a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless
the arrangement constilules a financing transaction, where the debt instrument is measured al the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are Subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as Current liabilities if payment is due within one
year or less. If not, they are presented as non-currenl liabilities. Trade creditors are recognised initially at
transaction pric8 and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilit18s are derecognised when the ¢harity's contractual obligations expire or are discharged Of
cancelled.
1.11 Employae benefits
The cost of any unused holiday entillement is re¢ognis8d in the period in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the Gharity is demonstrably committed
lo lerminale the employment of an employee or lo provide termination benefits.
1.12 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
Critlcal accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates
and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered lo be relevant. Actual results may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
None are considered lo have a significant impact.
14-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from charitable activities
Unrestricted Restricted
funds
funds
2025
2025
Total Unrestricted Restricted
funds
funds
2024
2024
Total
2025
2024
Charitable activities
Performance related
grants
169,886
954,002 1,123.888
529.010
278,564
807,574
Income from events and training
Unrestricted Unrestricted
funds
funds
2025
2024
Fundraising events
1,460
80
Income from investments
Unrestricted Unrestricted
funds
funds
2025
2024
Other income
1,857
944
Agency Arrangements
The Gharity acts as an agent in respect of certain funds received for distribution on behalf of third parties.
These funds are not recognised as income or expenditure of the charity. The movements on these funds
during the year were as follows..
Funds held al beginning of year.. £nil
Amounts received in year.. £60,183.90
Amounts distributed in year'.1£33,815.50)
Management fee retained by the charity.. (£250.00)
Funds held al end of year.. £26,118.40
The charity retained a management fee of £250, which is recognised as income in the Statement of Financial
Activities under Income from charitable activities.
15-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARGH 2025
Expenditure on charitable activities
Charitable
activities
2025
Charitable
activities
2024
Direct costs
Staff costs
Depreciation and impairrnent
Rent
Staffing Isecondedlagencylcontracted staffj
Events and training
Other direct axpenses
289,646
25
12,311
27,939
18.815
13,860
237,119
10,513
10,273
24,651
25,880
362,596
308,442
Grant funding of activities (see note 8)
689,882
340,845
Share of $upport and governance costs {see note 91
Support
Governance
77,079
12,247
82,344
3,993
1,141,804
735,624
Analysis by fund
Unrestricted funds
Restricted funds
220,860
920,944
511,373
224,251
1,141,804
735,624
Grants payable
Charitable
activities
2025
Charitsble
a¢tivities
2024
Grants to instilutions..
Support for grass roots and communily groups
Relief of food and fuel poverty
Mental health support
Creative food projects
Heallh promotion and engagement
Neurodiversity research
Creative arts projects
23,084
269,863
136,235
6,000
132,550
56.150
66.000
36.811
204,397
9,770
33,867
56.000
689.882
340,845
16-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
Grants payable
(Continued)
The charity awarded grants lo institutions lo administer projects directly in furtherance of its charitable
objectives. The charity does not provide grants lo individuals. Grants were awarded lo fund local projects, as
described above, and included donations of £125,155 to Youth Federation Limited. £28.000 lo Mid Cheshire
Hospital Trust, £26,500 to Cheshire Community Action, £23,555 to Heallhbox CIC, £23,130 to Dial Wesl
Cheshire and £22,500 to Age UK Cheshire. Total grants awarded can be analysed as follows..
Individually material grants - £248,840
Others- £441.042
Total grants payable - £689.882
Support costs allocated to a¢tivitie8
2025
2024
Staff costs
Publicity and marketing
Motor and travel
Events and training
Office expenses
Gov8rnance costs
41,624
364
1.282
1,638
32,171
12,247
39,084
6,524
982
1,455
34,319
3,993
89,326
86,337
Analysed betrieen:
Charitable activities
89,326
86,337
10 Net movement In funds
202S
2024
The net movement in funds is slated after chargingl(¢redilingl'.
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
9,913
25
11 Trusteas
None of the trustees lor any persons connected with them) reGeived any remuneration or benefits from the
charity during the year.
12 Employee5
The average monthly number of employees during the year was..
2025
Number
2024
Number
11
10
17-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12 Employees
(Continued)
Employment costs
2025
2024
Wages and salaries
Social security costs
Other pension costs
287,591
20,588
23,091
238.043
17,758
20,382
331,270
276,183
There were no employees whose annual remuneration was mor8 than £60,000.
Remunération of key management personnel
The remuneration of key management personnel was as follows..
202S
2024
Aggregate compensation
93,005
93,420
13 Gains and losses on investments
Unrestricted Vnrestrlcted
funds
funds
2025
2024
Gainslllossesl arising on..
Revaluation of investments
{1,997)
3,558
14 Taxatlon
The charity is exempl from laxalion on its activities because all its income is applied for charitable purposes.
15 Tangible fixed assets
Flxtur•s and
littings
Comput•rn
Total
Cost
Al 1 April 2024
Disposals
Depreciation and impaimient
Al 1 April 2024
Depreciation charged in the year
Eliminated in respect of disposals
Carrying amount
At 31 March 2025
54
1541
461
{4611
515
(5151
51
439
22
(4611
490
25
15151
(541
At 31 March 2024
22
25
18-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
16 Fixed asset investments
Listsd
investments
Cost or valuation
Al 1 April 2024
Valuation changes
42,866
11,9971
At 31 March 2025
40,869
Carrying amount
Al 31 March 2025
40.869
At 31 March 2024
42.866
17 Debtors
2025
2024
Amount8 falling due withln one year:
Trade debtors
Prepayments and accrued income
82,902
55,939
72,969
138.841
72,969
18 Creditors: amounts falling due within one year
2026
2024
Notes
Other taxation and social security
Deferred income
Trade ¢reditors
Other creditors
Accruals
6,461
65,967
58
54,121
11,389
2,426
19
6,731
3,794
3,600
137,996
16,551
19 Deferred income
2025
2024
Other deferred income
65.967
Deferred income is included in the financial Statements as follows..
19-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19 Deferred income
(Continued)
2025
2024
Deferred income is included within..
Current liabilities
65,967
Movements in the year:
Deferred income at 1 April 2024
Resources deferred in the year
65,967
Deferred incom8 at 31 March 2025
65,967
20 Retlrament benafit schemes
2025
2024
Dèflnad contrlbutlon schemes
Charge to profit or loss in r8specl of defined contribution schemes
23.091
20.382
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of th@
schem8 are held separately from thos8 of the charity in an independently administered fund.
-20-

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CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22 Unrestricted funds
The Ljnrestricted funds of the charity comprise the unexpended balances of donations and grants which are
not subject 10 specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2025
Gèneral funds
281.957
173,203
1220,8601
44,165
{1,997)
276.468
Pr9vious year:
At 1 April
2023
Incoming
resources
Resources
expended
Transfers
Gains and At 31 March
losses
2024
General funds
187,357
530,034
1511,3731
72,381
3,558
281,957
23 Analysls of net assets between funds
Unrestricted
funds
2026
Restrictad
funds
2025
Total
2025
At 31 March 2025:
Investments
Current asselsl{liabilitl8s)
40,869
235,599
40,869
249,466
13,867
276,468
13,867
290,335
Unrestricted
funds
2024
Restricted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assels/{liabililies)
25
42,866
239,066
25
42,866
264,040
24,974
281,957
24,974
306,931
24 Related party transactions
There were no disclosable related party transactions during the year12024 - none)-
-25-

CHESHIRE WEST VOLUNTARY ACTION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
25 Cash generated fromllabsorbed by) operations
202S
2024
IDeficitl/surplus for the year
116,596)
76,532
Adjustments for:
Investment income recognised in statement of financial activities
Fair value gains and losses on investments
Depreciation and impairm8nt of tangible fixed assets
(1 ,857)
1,997
25
(9441
13,558)
Movements In worklng capltal:
Ilncreasel in debtors
Increasel{decreasé} in creditors
Increase in deferred inwme
165,8721
55,478
65,967
125.2161
176,6931
Cash generated froml(absorbed by} operation3
39,142
129,8731
Per cash flow statement page
39,142
129,8731
26-