Company registration iiuinbei.: 07?935?1
Chai'ity registration nuinbei.: 1138908
Wigan and Leigh Carers Centre
(A company limited by guarantee)
Annual Report and Financial Statements
foi. the Year Ended 31 March 2024

Wigan and Leigh Carers Centre
Contents
Refei'ence and Adin inistrative Details
Trustees, Repoi't
?to5
Siatenienc ofTI'u51ees' Responslblliiies
Independent Exainiiier's Repoit
Statement of Financial Activities
Stat¢inent of Financial Position
Notes to the Finaiicial Statements
Ioto 17

Wigan and Leigh Carers Centre
Reference and Administrative Details
Trustees
P S Walton
D E Whitakei- (resigned 14 November 2023)
P Humphries
F Woolley
S Lewis
S Freeinan
K Paddan
Z Boyko
V Marsh
Principal Office
3-5 Fredei'ick Street
H indley
Wigyan
WN2 3BD
Registered Office
3-5 firdei'ick Street
14 iiidley
Wigan
WN2 3BD
The ¢h8rily is incorporated in England.
07293521
Company Registration Number
Cliarity Registration Num ber
1138908
Solicitors
Stephensons Solicitors LLP
I st Floor Sefton House
North&yate Close
Horwich
Bolton
BL6 6PQ
Accountants
PAHull&Co
Beecli l.louse
23 Ladies Lane
Hindley
Wigan
WN? 2QA
Page I

Wigan and Leigh Carers Centre
Trustees, Report
The trustees, who are directors for the purposes of company law. present the annual report together with the
financial statements of the cliaritable company for the yeai. ended 31 March 2024.
Vision
To ci'eate a carer-friendly Wigan where evely cai'er is eiiipowei'ed. respected, and suppoited to lead a fulfill ing
life. balancing their carin(r I'esponsibilities with personal aspirations and well-being.
Mission
At Wigan and Leigh CaiErs Cents'e, we are dedicated to Inalcing a positive diffei'ence in the lives of carers of all
ages. Our In ission 19 to..
Em power carers with a l-ange of support and life opportunities
Re5pettr and prioi'itise the wislies and choices of carers in how they receive support
Provide individual ised support Ihal focu5¢s on what is important to eacli carer
Ensure cai'ers have a voice in shaping the services they I'eceive. recogn ising ihem as experts in care
Raise awai'eiiess of the vital role of carers within tlie coimmiin ity and work collaboratively with local
organisalions to build a supportive environment
Objectives, Strategie5 and Aetivitles
Wigan and Leigh CArers Centre (WLCC) is dedicated to supporting cai'ers of all ages in the Wigan borou&FII.
Wigan and Leibvh Carers Ceiith'e provides support, gTuidance and advice lo people who air idenlified as uiipaid
cai'ers aiid live withiii Ilie Wigan boi'ougli and surrouiiding area. Tlie cai-ei-s we support play a crucial IDle in
holdiiig faniilies togetlier. enabliiig tliose they care foi. to live fulfillii)g l ives. Tlie cai'ei's we suppoi'l are aci'oss all
ages iiicluding, Youiig Cai'ei's aged 5-17 and Young Adult Carers aged 18-25.
Carei's Inalce an eiiorinous coiitributioii to society and save tlie econoiny bi Ilions of pounds. However, many unpaid
cat'ers al'e stretclied lo Iheii. liinits, juggl ing cal'e with work and faini ly l ife. struggl ing to Inake ends Ineet. dnd
often battliiig poor hcaltli tl)¢niselves,
For young7 carers. thc I'esponsibility of caring for a fam ily member can sigiiificanily impact iheii. mental health
and wcllb¢ing, as well a5 Iheii. ability lo leai'n and their futur¢ lif¢ clianc¢5, Mc1ny yoiing carcrs feel they ar¢
Inissingj out on large parts of Ilieii. ch ildliood and edlication. "fhey often feel overwhelmed by their responsibi lilics
and strliggle lo build friendships, frequently sacrificing their social lives to care for a parent or sibling,
WLCC is a member of the Carers Trust national network and works in partnership with colleagues across the
network to enhance, quality. innovation and shared leaming.
WLCC is a Public Benefit entity, aiid the Ti'u5tees have considei'ed the Cliai'ity Coiiiin ission piiblished guidance
on the operation of the Public Benefit Itquireinent.
Purpose
Our purpose, 01- 'WH Y,, is to ensure Ihal all aged cai-ei's are recogiiised, valued, and suppoited in their roles. By
offei'ing support, 5igiiposting and solution5 to the obstacles they face, we aiin to i'elieve soine of tl3e pressul'es their
cai'ing roles briiig.
Key facts
PopLilation of Wigan 3?0.000 _ I OO/D or l in l O are prov iding unpaid care
Nulnber
Over 32,000
Number of adult
12.452
UJ]paid Carers
and young carers
in Wigan
registered
with
WLCC
Number
carer5
known
WLCC
of
not
to
c20,000
Page 2

Wigan and Leigh Carers Centre
Trustees, Report
The niimber of carers is continually increasino and we likely don't have an accurate count as many individuals
don't recognise themselves as carers unlil ihey reach a crisis point and can no longer cope.
Oiir goal is to make Wigan and Leigh Carers Centre services available and accessibl¢ to all carers of all ages
aci'oss WiLiaii. We aini to achieve this by fostei'ing connections in local hubs within comimunities and
neiolibourhoods.
The following information outlines the sei'vices and activities the charity undeitoolc to further its purposes.
2023-2024 Services to meet our sti'ategic aims
In May ?023 we held a staff away day wliich involved all staff and trustees facilitated by CSL to ensure
that we contiiiued to focus on thc right prioi-ities and for fundraising
We had siipport with our. fuiidi'aising fro1￿ both Ilugby LeagLie teains. Wigan Warriors aiid Leigh
L.eopards. Th is involved the 3 matches tliat took place between both teains, known as the Battle of the
Borough. Tliey provided fr¢e tickets foi. car¢i's, gave access to iheii. Irainii)g days before the game. signed
sliirts, ba115, etc. wliilsl allowing us to have access to the fan zones. hold collections before the game and
make presentations lo ihe V IP l Hospiiality areas durinb7 half lime. They specifically went out of their
way to raise money lo support our youn&y carei's sei'vice5
Dui'ing the year we conducled separ8te SLirveys on behalf of Yoiing and Adult carcrs and fed the results
back 10 the coiincil. These are also a key eleinent when applyingj for funding? because they provide useful
reedback regTardin&v wlial wc are doiiiL7 well and wliat we could be doingv to improve oui. service
I n Deceinber we reciuiLed a Young CaiEI'S School Liai50n Support Workei. to reach out to local scliools,
offei'ing suppoit, advice aiid raisiiig awai'eness
In Deceinber our Carer Coinpaiiion Respite Sei'vice was extended foi. a further l-year contract fuiided by
Wigan MBC, tliis service lielps suppoit Cai'ei's with Inuch needcd Irspile, so they can take a break and
I'echarge oi. attend tlieii. own pei'sonal or health appoiiitinenls
WLCC appoiiited Christine Aspin as Cliief Officci- in Januai'y ?024. Chi'istine bi-islS7s will) liei. a wealth
of elperieiice OF working with C1< rers, building ¢liai'ily Sl1?tegies, with nearly 30 yeai's working with
anothei. Carers Trust National Nelwoi'k Panner
In March we siiccessfully bid for a Carers Connect service funded by tlie National Lottery, the aim of
the service is to expand our reach to even more Cai'ers across the Wigan Borough
Early in the year w¢ held siaff consultalions and restructured oui. Young Carers Service, the aim to be
cfficient and effective ai delivering Young Carers services in lin¢ with our contract with wigan MBC
We continue to support Wigan MBC Carers Development Officer in the of the Carers Voice project
We are actively involved in the Young Carers Steering gi'oup facilitated by Wigan MBC
Young Carers
Oui. Young Cai'ers Service pixTrvides assessment and Ineaningfiil aclivities to young carei's aged between
5 and 25. (We currently liave circa. 700 Young Carei's registered) Youngy Cai'ers gain I'espite fiDni their
caringF rol¢ at a wide a varied range of activities. which includes 5 respite groups spi'ead across Wigan
Borough, We also enhanced our relationships with key instilutions iii ihe boi'ough includiiig Create,
Wigan Rotary, Leigh Rotaiy, Wigan AthleLics and Wigan Soi'optiinisls. Dui'ing the financial yeai. we
recruited tlie Young Carers School Liaison Siipport woi'ker to expand our support and awareness to
Carers in Schools
During ihe current financial yeai., we are working closely with Wigan Council to develop a strategy for
Young Carers. as part of Wigans A15 Age Carer5 Slraiegy due to be piiblished by March 2025. As part of
the sti'ategy plaiining. we have created a Younts Carers forum whei'e a collection of young people with
lived experiences will be instrumeiilal in the development of the strategy
Page 3

Wigan and Leigh Carers Centre
Trustees, Report
Carers Case Officers Support
Carei's Case Officers and OLir reception leam welcome and engage newly registered carers, They
undertake a rang7e of interventions io help carers rnanage Iheii. role, adapt lo a chaiige in lifestyle and gain
access lo the suppoit they need
These intei'ventions Inay include support to claiin benefit entitleinent,. access to professionallexpert
advice. access to social support and peer gi'oup. signposting to other groups and organisations aci'oss the
Borougli
Carer5 Assessment and Revlew
Oiii. teain of Assessors woi'k aci'oss tl)e Boi'ough, linlciiig into local coininun ity hubs aiid health care
facilities. They woi'k closely with the local authority AdLIII Social Care iiianagyeinent teain to ensiire that
waiting times foi- Carers Assessrnent and Review are manaved and the needs of carers and Iheii. family
remain at the forefiY)nt of any intervention
The team continues to refer carers for My Time and other carer breaklrespite opportunities
Activities and Engagement
A prograinnie of activities is planned acros5 Ihe Borough io support carers remain resilient and
indepeiident whilst Inanaging their cariiig role. The prograinme of activilies is designed in partnership
willi carei's aiid suppoited by local partiiei's in tlie public, pi'ivate aiid voluntary sectoi.
-rhe activities include a wcekly wall<ing progi'ainine, Meii's Gi'oup, various Cl'£ift sessions and spccific
iiifoi'ination sessions. A widei. I'angre of veniies have been id¢iititi¢d foi. Enbyageiment in ?024125, in liiie
witli ilie fuiidiiig fi'oin the Natioiial Lolteiy foi. our cai-ers Connect sei'vice, tlie aiin is to l'each out and be
Inoi'e accessible to Inoi'e carers a¢iL)ss the Wigan Boi'ough within theii. local neighbourlioods
Voluiiteers
Tlie work of WLCC woiild not be possible wilhollt tlie conii'ibutioii of 45 volunteei's woi'king across all
our projects
All volunteers joining WLCC go throLigh a structured re¢i'uitincnt process followed by a Ihorough
induction and <ippropriate training for their role. These roles al'e varied and includc. Reception and
adin inislration, counselling, for1￿ fill ing, befriending. activities and crafts for both aduli and youiig carcrs
and fuiidraising
Communications
Great cornrn unications al'e key to oiir work. WLCC circiilates a quartei'ly seasonal newslettei. to over
5000 recipiei)Is. the Inajoi'ity of whoin al'e Carers, but Inany at'e local statulory and voluntary sector
woi'lcers who are interes¢ed in t11e woi'k of WLCC and can signpost our services thi'oughout their network
We Inainlain I'eal tiiiie aclivity oli oui. website and aci'oss social Inedia and have pi-omoted events such as
Carers Week, Carers Rights Week, Volunteer Weelc and Young Carers Action Day
Future vision
WLCC al'e working together with the staff teajn, trustees and volunt¢ers on their charity values due to be
finalised and launched later this yeai.
WLCC are currently working towai'ds theii. next strategy, whicli will fall in line with Wigan Councils All
Age Carers Strategy 2025-2029 due lo be launched in April 2025
With the Carers Conneci service iiow in full swing, WLCC aim to reach out across all the neighbourhoods in
Wigaii by ulilising coiMIMunity liubs, and wami spaces. Inviting iinpaid carers, to access services and support
available to them to relieve some of the pressures of their caring> role, whilst also raising awareness of Carers
thi'oughout the communities
On 31" March 2024 Wigan and Leigh Carers Centre total reserves amounted to £181,924 with a total undesignated
unrestricted fund of £7,306. More details on the type of funds al'e set out below.
Page 4

Wigan and Leigh Carers Centre
Trustees, Report
Restricted Funds
Restricted fuiids include unspent grai)t and coiitract income that can only be used on specific aclivities and where
any 5uI-plus funds woiild have lo be repaid to the grant pi'ovider if unspent after the end of the project to which the
funds I'clate. Tliei'e al'e no such funds at tlie pirsent tiine.
Unrestricted Designated Fu nds
In l ine with the Resei'ves Pol icy, operational and sts'ategic fuiid5 have been d¢5ignat¢d to support the 01-ganisation's
strategy, operational needs and working capital I'equii'cments
The dcsignaied strategyic and operational funds were reviewed in 202? and comprise..
The cost of notice and redLindancy payments in ilie event of the Ios5 of WBC £49.588
contracts providing 3 months, notice
Necessary Imaintenance work to the leasehold prem ises.
£50,000
The developineiit of the project woi'lcei. I'ole witli a view to secui'iiig additional £25,000
longy-lei'in fuiidiiig
Pi'oject Dev¢lopinent fund (for project continLiation, Inalclied funding and the £35,000
development and desigii of new pi'ojects)
Investiment in The Lodge, holiday I'etreat as a chai'ity asset and possible soui'ce £15,000
of unirstricted income
Totul Designated Reserve at 31 MAreh 2024
£174,$88
ai
niial re
rt wa5 appi'oved by the trustees of the charity on I I th Novenibei. 2024 and signed on its behalf
Mr Pli
Tru51ee
iiphi'ies
Page 5

Wigan and Leigh Carers Centre
Statement of Trustees, Responsibilities
Tlie trustees (who are also the directors of Wigan and Leigh Carers Centi'e for the purposes of coinpany law) are
responsible for preparing the trustees, report and the financial statements in accordancc with the Un ited Kingdoi
Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and
regulations.
Coinpany law requires tlic trustees to pi'epai'e financial statement5 foi. eacli fiiiaiicial year. Undcr company law the
Irusiccs IIIUSt not approvc tlie tinan¢ial stateinenls unless they are satisfied that they give a true and fail. view of
tlie state of affairs of the chai'itable company and of its inconiing resources and application of resources, including
its income and expenditui'e, for that period. In PlEparing these financial stateinents. the ti'ustees are I'equired to:
select suitable accounting policies and apply them consistently:
observe tlie niethods and pi'inciples in the Chai'ities SORP.
make j udgeiments and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standai'ds have been followed. subject to any material departures
disclosed and explained in the financial statements: and
prepare Ihe finaiicial statements on tlie going coiicern basis unless it is inappropriate to presume tliat the
charitable coimpany will continue in business.
The trustees are 1'¢5ponsible for keepii)g adequate accouniiiig records thdt al'e siiffici¢nt lo sl)ow and explain tlie
cliarilable company's ti'ansaciions aiid disclose with I'easonable accui'acy at any liine the financial position of the
cliai'iiable coirpany aiid ciiable tl)eiii to ensure tlial tlie financial stateimenls coniply with tlie Coinpanies Act 2006,
They
I'e also I'esponsible for safeguai'ding the assets of the chai'itable coinpany and hence for talcing reasonable
Slep5
I. the p¥evenlion and detcction of fi'aud and otlier irregulai'ities.
by tlie ti'ustees of the charity on I l Noveinber 2024 and sigyned on its behalf by:
r Phil
Trustee
uirpliries
Page 6

Wigan and Leigh Carers Centre
Independent Examiner's Report to the trustees of Wigan and Leigh Carers Centre
I repoit on the accoiints of the charity for the year ended 31 March 2024 which are set out on pages 8 to 17.
Respective responsibilities of trustees and examiner
Thc trusiees (wlio al'e also the dii'ectors of Ihe company for the purposes of company law) are responsible for ihe
preparaiion of the accounts. The trustees consider that an audit is not requ li'ed for this year under section 144(2)
of the Chai'ities Act ?01 l (th¢ 2011 Act) and that an iiidependent ¢xaimination is needed. The ohai'ily's gross
incoiiie exceeded £250,000 aiid l aiii qualified to undertake the exaininarion by being a qualified meinber of The
InsLitute of Chartered Accountants in Engylaiid and Wales..
Havin(y satisfied Imyself that the chai-ity is not subject to audit under company law and is eligible for independent
exainination. it is my I'esponsibility to..
exainine the accounts under section 145 of the 201 l Act;
co follow tlie procedui'es laid down in the geiieral Dii'ections given by the Chai'ity Colt)]￿ ission under secrion
145(5)(b) of the 201 l Act: and
to slate whetlier p4rticular matters have come to my attention.
Basis of ind¢pendent examiner's report
My cxaii)in&tion was carried out in accordance with ihe Lyeneral Dii'ections given by the Charity Cominission. An
examinalion includes a review of tlie accountingy records kepi by the ¢hariiy and a comparison ot. the accounts
prescnted with those recoi'ds. 11 also includes consideration of any unLisual items or disclosures in the account5,
a11d seekingy cxplanations fi'om you as li-lislees concerniiig? any siich Inatters. Tlie procedures undertaken do not
provide all the evideiicc Iliat would be requii'ed iii ali audit aiid consequently no opiiiioii is given as to whethth. tlie
accouiits present a 'lrue and fail. view, and the I'epoi'l is liinited to those Inattei's set out in the statement below.
Indepcndent examiiier's statement
In coiineclion with Iny cxaininaiion, no Inaltei. has coine to Iny attention..
( l ) wh icli gives iiie reasoiiable cause to believe that in any iiiaterial respect tlie requireinents..
to l<eep accounting records in accoi'dance with section 3 86 of tlie Coinpanies Act 2006. and
io pi'cpar¢ accounts whi¢li accord wilh tlie accounting recoi'ds. coinply with Ilie a¢counting Itqu ii'eineiits of
section 396 of tlic Coinpanies Act 2006 and with the Inetliods and pi'inciples of the Statement of Recoinmended
Practice,. Accounting and Repoiting by Chai'ities
have not been iTrei: or
{?) io whicli, in my opinion. attention shoiild be di'awn in ordei. to enable a proper understanding of the accounts
to be reached.
M T Hothei'sall FCA
PAHull&Co
Beech Hoiise
?3 Ladies Lane
Hindlcy
Wigan
WN? 2QA
Dale: I l Nov¢mber 20?4

Wigan and Leigh Carers Centre
Statement of Financial Activities for the Year Ended 31 March 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Total
2024
Note
Income and Endoivments from:
Donations and legacies
Chai'ilable activities
Otli¢r ti'adiiig activities
Iiiveslment incoiiie
3,395
491.304
3,287
3,395
491,304
Total Iiicoiiie
497.986
497.986
Expenditure on:
Charitable activities
641,329
641.3?9
Net incoine/(expendituir)
143,343
143.343)
Nel moveiment in funds
(143.343)
(143,343)
Reconciliation of funds
Total funds broiight forward
325.267
3?5.267
Total funds carried forwai'd
15
181,9?4
Unrc$trlct¢d
funds
181,924
Total
2023
Note
Income and Endowments from:
Donations and legacies
Charitable aclivilies
Othei. trading dcllvities
Investinenr incoine
6,864
506,511
5.210
6.864
506.511
5,210
Total Iiicome
518,585
518,585
Expenditure on:
Cliaritable activities
65?,383
652.383
Net iiicoinel{expenditiire)
(133,798
133.798
Net Imovement in fuiids
(133,798)
(133.798)
Reconciliatlon of funds
Total funds bi'oiiglit fonvard
459,065
459.065
Total funds carried forward
325,267
325.267
Al l of the charity's activities derive froin continuing opei'ations during the above two periods.
Page 8

Wigan and Leigh Carers Centre
(RegÉstration number: 07293521)
Statement of Financial Position as at 31 March 2024
2024
2023
Note
Fixed assets
Intangible assets
Taiigible assets
393
13.986
14,379
524
11,998
Cu rrent assets
Debtors
Pirpayinents
Cash at bank and in hand
2,558
203,949
206.507
?,067
368.653
370,720
Creditors: Amounts falling diie within one year
14
38.962
57,975)
Net current assets
167,545
312,745
Net assets
181,924
325 ?67
Funds of the charity.,
Un restrlcted income funds
Ui)I'e5ti'icted designated fund
Uiirestricted non-designated fui)ds
174,588
7,336
174,588
150.649
Total funds
181,924
395,237
Foi. the finaiicial year endingv 31 Mai'ch ?024 the charity was entitled to exemption from aLtdit undei. section 477
ol. the Coinpanies Act ?006 I'elaling to smal I conipanies.
Directors, I'esponsibi lities:
The members have not I'equired the charity to obtain an audit of its accounts for the year in question in
accoi'dance with section 476; and
Tlie directors acknowledge their responsibilities for complying with the requirements of the Act with respect
10 accounting I'ecords and the preparation of accounts.
Tliese accounts have been prepai'ed in accoixlance with the provisions applicable to coinpanies subject to the simall
compa
ies, I'egiin¢.
ncial staternents on pages 8 to 17 wei'e approved by the trustees, and authorised for issue on I I,
i. ?0?4 aiid signed on their behalf by..
i'Ph
Trustee
mphi'ies
Page 9

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ei nded 31 March 2024
I Charity status
The charity Is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is
liable to contribute an amount not exceeding £Ni I toNvai-ds the assets of the chai-ity in tl)e event of liquidation.
2 Accounting polieies
Summary of signifjeant accounting policies and key accounting estimates
Tlie pi-iiicipal accouiitiiig policies tipplied iii the pi'epai'ation of ihese financial stateinents are set out below. These
pol icies liave been consistently applied to all the yeai's presented. unless otli¢rwise stated.
Statement of compliance
The financial statements have been pi'epared in ac¢ordaiice with Accounting and Reportin& by Charities..
Stateinent of Recoininended Pi'actice applicable to charities preparin&Y theii. aLcounts in accoi'dance witli the
rinancial Repoiting Standard appl icable in the U K and Republic of Ii'elaiid (FRS I O?) (effective l January 2015)
(Cliai'ities SORP (FRS I O?)), the financial Reportinby Standard appl icable in the Ul< and Republic of Ireland
(FRS I O?) and the Companies Act ?006.
Basi$ of preparation
Wigyan and Lcigyli Carers Centr¢ m¢¢ls the definition of a public benefit entity under FRS 102. Assets and liabilities
are initially recognised at historical cost or transaction value unless othei'wi5e stated in the relevant accounting
policy note5.
Going concern
Tlie ti'ustees consider that there are no maierial uncertainties about Ilie cliarity's ability to continue as a going
concern iior any significant areas of uncertainty that affect tlie carrying value of assets held by Ilie chai'ity.
Exemption from preparing a cash flow stntement
The cliai'ily opted lo adopi Bullclin I publislied on 2 February 2016 and have tlierefore not included a cash flow
statement in these finc1ncial statements.
Income and endowments
Al l incoine is i'ecogynised once the charity has entilleinent to thc incoime, it is probable that the incoine will be
received and the aiiiount of the inconie I'eceivable can be measured rel iably.
D()111111(1115 111111 leg(Icies
Doiiatioiis al-e recognised when the charity has been notified in wi-lting of both the amount and settlement date. In
the event tliat a donation is subject to conditions that requii'e a level of pei'formaiicc by the charity befoiE the
chai'ily is entitled to the fuiids, the incoine is deferred and not recogn ised until either those conditions are fully
met, or the fuifiliment of those conditions is wholly within the control of the charity and it is pi'obable that these
coiiditions will be fulfilled in the reporting period.
Graiits recelvable
Grants al'e recoonised when the cliarity has an entitleinent to the funds and any conditions linked to the grants
have been Inet. Whei'e peifonnance conditions al'e attached to the grant and are yet to be Inet. the incoine 15
I'ecogn ised as a liabi lity and included on the balance slieel as deferred income to be released.
Page 10

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
Deferred liic'oiiie
Defei'red incoine iepresents amounts received for future periods and is released to incom irtg resources in the period
for which. it has beeli i-eceived. Such inconie is oiily deferi'ed when:
Tlie donor specifies that the grant or donation mLlSt on ly be used in future accounting periods; oi.
The donor has imposed conditions which must be Mel before Ilic cliarity has uiiconditional cnlitlement.
liiiiesliiieiil liieoiiie
Income is recognised once il has beei) declared and Iiotificalion has bcen received of the amount due.
Expenditure
Al l expenditure is recognis¢d once ther¢ is a legal or constructive obligation to thal expenditure, il is probable
settleinciit is required and the ainouiit cali be Ineasui'ed reliably. All costs are allocated to the applicable
e.xpeiiditui'e lieading that aggi'cgate siinilai. costs to that cacegioiy. Whei'e cosis caniiot be directly alti'ibuted to
pai'liculai. headingys tliey liave bLen al localed on a bitsis consistent wi¢li tlie use of i-esoui-c¢s. with central staff c05t5
allocated on the basis of time spent. and depi'eciation cliarges allocaled on Ilie poition of the asset's use. Other
suppoit costs are allocated based 011 the spi'ead of staff costs.
R(IlJiiigfiiiicls
Tliese al'e Costs iiicui'i'ed in atti'acting voluntai'y incoine, th¢ Inanag¢inent of investinents and thos¢ incui'i'ed in
tradii)g activities that I'aise fLinds.
Support costs
Suppo11 cosis include central functions and have been allocaied to activity cost categories on a basis consisteni
with the Lise of re8oui'ces, for example, allocaiing property cosls by floor areas, oi. per capi1a, staff costs by tlie
tiime speiit and other costs by iheii. usage.
Intangible assets
Iiiliinuyible assets al'e stated in tlie Bal&nce Sheet at cost less aecuinLilat¢d ainoi'lisation and iinpairment. They al'e
ainoitised oli a strai¢rht liiie basis ovei. tlieir estiinated useful lives as tol lows.,
Asset class
Coinputei. softwaiE
Amortisation method and rate
I 00/0 slraiglil line
Tangible fixed assets
Individual fixed assets costingy £0.00 or Inore al'e initially i'ecorded al cost, les5 any subsequent accuinulated
depreciatiuii and siibsequenl accuin ulated iinpairiiient losses. Depi'ecialion is provided on taiigibl¢ fixed assets so
as to write off the cost or valuation, less any estimated I'esidual value, over their expected useful econoiMic life as
follows..
Asset class
Fiirniture and equipment
Depreciation method and rate
25D/o reducing balance
Pagell

Wigan and Leigh Carers Centre
Notes to the Finaneial Statements for the Year Ended 31 March 2024
Research and development
Developnient expendiiui'e incurred on an individual pi'oject is carri¢d foi'ward when its future recoverability can
I'easonably be Irgarded as assured. Any expenditui'e carried forward is aimortised in line with the expected future
incoine from th¢ related project.
T9X9tion
The charity is considered to pass the tests set out in Pai'agraph I Schedule 6 of tlie Finance Act 201 O and therefore
it illeets the definition of a charilable coinpany for UK corporation tax purposes. Accordin¢yly, the charity is
poteiitially exenipt from taxation in respect of in¢0111e or capital gains IEceived within categories covei'ed by
Chaptei. J Part I l of the Corpoi'ation Tax Act 201 O or Section 256 of tlie Taxation of Chai'geable Gains Act 1992.
to Ilie exlent that such iiicome or gains are applied exclusively to charitable purposes.
Trade debtors
Ti'ade debtors are amounts due fi'om custoinei's for merchandise sold oi. services performed in the ordiiiary coui'se
of business.
Ti'ade debtors are I'ecogn ised in itially at the ¢ransaction price. They al'e subs¢qu¢ntly Ineasured at amorlised cost
Iisiiig tlie etfective iiilerest Inethod, les5 pi'ovision for impairinent. A pi'ov isioii foi. Ihe inipaii'ineiil of ti'ade debtor5
15 established wlien there is objective evidence Iliar the cliarity will not be able to collect all aimounts due accoi'ding
to thc oi'iginal terms of the receivables.
Cash a nd ea$h equivalents
Casli and c&sh equivalenls coinprise casli on Iiand aiid call deposits, and other shorl-tei'in highly liquid investinents
that al'e I'eadily convei'lible lo a knowii ajnount ofcash aiid al'e subject ro an iiisigi)ificant i'isk of chang)e in value.
Trade creditors
Trade crediloi's are obligyations to pay for goods oi. services that l)<ive been acquired in the ordinary coui'se of
bLisines5 fi'oin suppl iers. Accouiits payable al'e classified as cui'i'eiit liabilities if the charity does not liave an
ui)¢onditiciiial I'iglil. at the end of the I'epoi'tin17 pei-iod, to defei. settlement of Ilie ci'ediloi. foi. at least twelve
Inonths after the reporting dale. If there is an iinconditional riTrlit to defer settlement for at least twelve months
after the I'epoiting dale, they at'e pirsented as noi)-current liabilities.
Ti'ade creditoi's al'e I'ecognised iiiitially at the transaction pi'ice and subsequently iiieasui'ed at ainoitised cost
usiiig tlie effective interest Inelhod.
Fund structure
Uiii'ests'icted incoire fuiids are general funds that are available foi. use at the irustees, discretion in furtherance of
the objectives of the cliai'ity.
Designated tunds are uni'estricted fund5 sel aside for specific purposes at the discretion of the trustees. The tt'ustees
consider il appropriate to designate a portion of reserves to covei. the potential costs of an orderly ¢losui'e of the
oi'ganisation in the event that funds were insufficient to allow the chai'ity to fulfil its aims and coinim itments at a
satisfactory level and to cover specified future projects that will allow the charity to increase the base of its
beneficiaries or strengthen its long tei'in tinancial position.
Financial instruments
The charity holds only basic financial instruments. as defined under Section I l of FRS 102
Page 12

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 Mareh 2024
3 Incolne from donations and legacies
Unrestricted
funds
Total
2024
Total
2023
General
Donations and legacies:
Donations from individuals
G rants, including cgpitlll grants.
Grants froin local autlioriry and other bodies
3.395
6,864
491.304
494,699
491,304
494.699
506.511
513,375
4 Income from other trading activities
Unrestrieted
fiinds
Total
2024
Total
2023
General
Trading iiicoine;
Oihcr tradingy income
Events income:
Other events incoine
Othei. incoine from other iradiiig activities
3,287
3,287
5,210
3,287
5,210
Page13

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
5 Investment income
Unrestricted
funds
Total
2024
Total
2023
General
Interest receivable and slmilar income
Interest I'eceivable on bank deposits
6 Net incomingloutgoing resources
Net iiicoin ing/(outgoing) resoui'ces foi. the year include..
2024
2023
Depreciation of fixed a.8sets
Amortisation of intangiible assets
4,662
4,156
174
8 Trustees remunei'atlon and expenses
Dui'ing the yeai. lo 31 March 2024, £3 ?88 (?023..£nil) was paid to Sai'ah Freeiman for adininistration and
bookkeepiiig scrvices to cover a p¢i'iod of staffing vacancy. Thei'e wei'e no otliei. payinen15 to trustees during the
yeai..
9 Staff costs
The aggregate payrol I costs were a5 follows..
2024
2023
Staff costs du ring the yea r were:
Wage5 and salai'ies
Other staff costs
498,715
452
499,167
440,036
440,036
No einployee received einoluinents of more than £60,000 during the year.
Page 14

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
l O Taxation
The charity is a regyistei-ed charity and is thei'efore exeinpt froin taxation.
I I Intangible fixed assets
Software
Total
Cost
At l Api'il 20?-
4,896
4,896
At 31 Mai'ch 20?4
4,896
4,896
Amortisation
Ai l Api'il ?0?3
Chargye foi. the year
4.372
4,372
Ar 31 Mai'ch 2024
4,503
4,503
Net booli value
At 31 Mai'ch ?024
393
393
At 31 Marcli ?023
524
524
Development costs
Dcvelopinent cosis liave been capilalised in accordance with FRS 102 Section 18 Intangible As5eis other than
Goodwill and are thcrefoi'e not ti'eated as a deficit to the chai'ity,
Pag¢15

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
12 Tangible fIxed assets
Furniture and
equipment
Total
Cost
At l Api'il 20?3
Additions in year
30,001
6.651
30,001
6.651
At 31 March ?024
36,652
Depreciation
At l Api'il ?023
Chargc foi. the year
17,702
4,662
17.702
4.662
At 31 March ?024
22,666
22,666
Net bool< value
Al 31 March 20?4
13,986
13,986
At 31 March ?023
11,998
11,998
13 Debtors
2024
2023
Ti'ade debtors
14 Creditoi's: amounts falling due withln one year
2024
2023
Ti'ade ci'editors
Other taxation and social security
VAT payable
Accruals
Defei'red income
11,031
3,773
20,316
1,404
2,438
9,936
7,480
36,717
1,404
2.438
57,975
Page 16

Wigan and Leigh Carers Centre
Notes to the Financial Statements for the Year Ended 31 March 2024
15 Funds
Balance at
April 2023
Incoming
resources
Resources
expended
Balance at 31
March 2024
Transfers
Unrestricted funds
Genei'al
150,679
497.986
(641,329)
7,336
Designated
174.588
174.588
Total funds
325,267
497,986
641,329)
181,924
Balance at I
April 2022
I ncoin ing
resources
Resoui'ces
expended
Balance at 31
March 2023
Transfers
Un restricted funds
Geiiei'al
284.477
518.585
(652.383)
150.679
Dcsignated
174,588
174.588
Total funds
459,065
518,585
(652.3 83
325.267
16 Analysls of net assets between funds
UnrestrlLted
I'unds
Ceneral
Total funds
Intaii&Fible fixed assets
Taiigyible fixed assets
Cui'rent asscl's
Cui'rent liabi lities
393
13,986
206,506
.(38,96?
181.923
393
13,986
206,506
38,962
Total net assets
181,923
17 Analy515 of net funds
At 31 March
2024
At l April 2023
Cash flow
Cash at bank and in hand
368.653
(164,704)
(164,704)
203,949
Net cash and casli equivalents
368.653
203,949
Page 17