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← Dial West Cheshire

2025-03-31-accounts

Charity registration number 1156120 (England and Wales)

Company registration number 08831095

DIAL WEST CHESHIRE

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

DIAL WEST CHESHIRE

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees P Bell
P Devine
P D Cooper
S Povah
J Davis
A Bullough
M Mitchell
Y Thorman
Charity number 1156120
Company number 08831095
Registered ofce Dial House
Hamilton Place
Chester
Cheshire
CH1 2BH
Independent examiner Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU

(Appointed 3 June 2025) (Appointed 7 July 2025) (Appointed 16 July 2025)

DIAL WEST CHESHIRE

CONTENTS

Page
Trustees' report 1 - 6
Independent examiner's report 7
Statement of fnancial actvites 8
Balance sheet 9
Notes to the fnancial statements 10 - 21

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)

FOR THE YEAR ENDED 31 MARCH 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities

Objects

Dial West Cheshire’s (henceforth known as DWC) objects are to support people with disabilities living in West Cheshire and the surrounding area so that they may lead active and fulfilling lives integrated in society. We achieve our objects by delivering a range of services aimed at reducing poverty and improving economic status, reducing social isolation, improving health and well-being, raising awareness of needs and aspirations and providing opportunities for volunteering, training and employment.

Public Benefit

As a user-led organisation providing a range of services which aim to enable disabled people and older people to live sustained, independent lives the directors believe that the aim, objectives and services provided by DWC reflected in the above paragraphs are compliant with the Charities Commission Guidance on Public Benefit and the public benefit is further exemplified in the following statements of Achievements and Performance.

Achievements and performance

The past year has seen our client group of disabled people and older people, who often live on fixed, low incomes such as benefits and pensions, significantly impacted by the cost-of-living crisis. Higher costs and financial austerity also presented challenges, as well as opportunities, for DWC. The government cuts, such as the removal of the winter fuel allowance has seriously impacted many of our clients and disabled/older people in general.

Our workforce of staff and volunteers continue to adopt hybrid working arrangements, whereby some people work from home as well as from an office location. Our teams responded well to supporting our clients, through the introduction of new initiatives as well as long-standing services. The Community Café continues to grow due to our excellent menu and the work of our staff/volunteers. We recently introduced the Chatty Café scheme and continue to support our clients and customers with the Cadent and NHS Health Checks for clients with learning disabilities.

An on-going collaboration with Cheshire West and Chester Council, we have continued to allocate awards from the Household Support Fund (HSF), to assist disabled individuals affected by rising costs, including support for expenses such as energy and food.

The West Cheshire Autism Hub service, which has been based at Dial House since May 2023, has become a centre of information/advice and support to the autism adult community. The potential to expand the support available to autistic adults and their families is high on our wish list and feel confident this may be developed.

DWC keeps abreast of policy initiatives, local and national strategies, as well as funding and training opportunities, via our membership of various networks and forums, including Cheshire West and Chester Council’s Corporate Disability Access Forum and Supported Employment Network, Cheshire Disabled People’s Panel, West Cheshire Mental Health Alliance, Cheshire West Voluntary Action’s Membership Network and Volunteer Managers Network, and the West Cheshire Food Partnership. Such memberships enable us to keep in touch with relevant topics and be an influential voice for disabled people.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

DWC continues to provide the following range of disability-related services:

Highlights of the year include:

DWC’s services are primarily delivered by teams comprising of paid staff supported by volunteers. The T-Club is completely run by volunteers.

We encourage people with disabilities and health conditions to volunteer with us (over 70% of our workforce has a disability or long-term health condition). The dedicated team of volunteers, trustees and paid staff included over 80 people who were involved in delivering or supporting our services during 2024/25.

The following information highlights progress and achievements over the past year and provides some examples of how DWC positively ‘makes a difference’ through the delivery of high quality, efficient and effective services that meet the many health, social care and wellbeing needs of thousands of people who benefit from the work of our charity.

Disability Rights – Advice & Information

Advice & Information is available from the charity’s Disability Rights Centre in Chester. The service offers appointments by telephone, face-to-face or by video call. Working with Cheshire West and Chester Council the team has made Household Support fund awards to people impacted by the cost-of-living crisis.

We also deliver the Cadent project which encourages people to register with the Priority Register for utility services, also helping them to look at cost efficiency measures within the home, ensuring their homes are suitably insulated and fit for purpose.

During 2024/25 the team:

Helping people to navigate their way through complex welfare systems, claim their full and correct entitlement to benefits, access the Household Support Fund as well as access relevant support services, can minimise poverty and isolation and help people to live full and active lives.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

In addition to the appointment-based service funded by Cheshire West and Chester Council, we have provided benefits advice for people with mental health difficulties in accordance with funding from Cheshire and Wirral Partnership Trust.

We promote annual health checks for adults and learning disabilities through outreach, 1-2-1’s and social media.

Community Café

The Community Café makes important contributions to our overall objects by providing a social environment where friends can meet to enjoy meals or snacks at competitive prices as well as making clients feel welcome at the centre whilst waiting to see an adviser. By joining the Chatty Café scheme - the café helps to support disadvantaged people.

The cafe has also been used to host activity sessions, including in-house groups such as the Dial Zoomers, as well as those delivered by partner organisations.

Other Activites

Group activities have been popular throughout the year, with our own T-Club meeting regularly, where people over 50 yrs old can meet up once a month to enjoy lunch and social interaction.

In addition, external groups who work with people with learning disabilities, autism and mental health difficulties have used our premises to deliver wellbeing and social activities.

Financial review

Income for the year amounted to £602,857. We worked hard to maintain existing funding as well as securing new income sources to enable us to remain a financially viable organisation and continue to deliver valuable services.

We acknowledge the importance of our partnerships with public bodies such as Cheshire West & Chester Council, Cheshire & Wirral Partnership NHS Foundation Trust and the newly established Cheshire and Merseyside Integrated Care Board. In addition, we have also benefitted from fixed-term, project-based funding dedicated to the West Cheshire Autism Hub Provision. Donations and support from people and organisations in the local community, as well as the efforts of staff and volunteers to support fundraising events, are very much appreciated.

Other grant funding received during this period includes:

Overall expenditure for DWC amounted to £625,256, resulting in a shortfall of £22,399. Securing income and managing finances effectively are increasingly a challenging task, especially given the difficult conditions anticipated for the foreseeable future.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Going concern

The Trustees have considered DWC’s ability to continue as a going concern. While the financial statements have been prepared on the going concern basis, the Trustees acknowledge that there are minor concerns regarding DWC’s ability to meet its obligations as they fall due over the foreseeable future. These concerns arise as the current financial climate for charity funding in the UK is challenging but resilient. Charitable organisations must operate within a complex funding environment, carefully balancing decreased government contributions and variable public donations with innovative strategies for fundraising and service provision. The sector’s adaptability, coupled with ongoing public support, provides optimism for maintaining meaningful impact despite continued economic uncertainty.

The Trustees have reviewed projected cash flows and considered various mitigating actions available to DWC. Based on this review, and after making reasonable enquiries, the Trustees consider that DWC has adequate resources to continue in operational existence from the date of approval of these financial statements (December 2026). Accordingly, the Trustees continue to adopt the going concern basis in preparing these financial statements.

Nevertheless, the Trustees will continue to closely monitor DWC’s financial position and take appropriate actions as necessary to address any emerging risks relating to going concern.

Reserves policy

Trustees monitor and review overall finances throughout the year in accordance with our Financial Management policy.

The current aim is to maintain free reserves of £342,256 being a level which equates to approximately 9 months of core resources expended during the current, budgeted year (2025 - 2026). The current level of unrestricted funds stands at £236,873.

Risk Management

The trustees consider the major risks that DWC faces each financial year, with time allocated at board meetings to review those risks. DWC has developed a risk register to monitor and control the risks and to mitigate any impact they may have on the organisation in the future. DWC undertakes a comprehensive review and update of risks annually.

Plans for future periods

The first priority of the trustees is to ensure the sustainability of DWC in a way which does not compromise the health, safety and wellbeing of its staff, volunteers and beneficiaries or detract from DWC’s core purpose. The trustees acknowledge that DWC did not cover it costs during the year 2024/25.

Constraints on public sector finances continue to put pressure on our income from those sources. We continue to develop our self-generated income, although income from consumers is likely to be limited due to inflationary pressures and the poor state of the economy.

During the coming year DWC intends to continue to deliver core services which link to our vision of a society where disabled people and older people can participate equally as full citizens.

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Priorities for the coming year include:

Acknowledgements

The Board wishes to acknowledge the contributions made by all staff, volunteers, customers and suppliers to the ongoing success of DWC.

Furthermore, we thank the organisations who provide us with funding by way of awarding contracts and grants, or buying our services, or making donations. Such funding makes invaluable contributions to our ability to improve the lives of disabled people.

Structure, governance and management Organisation

Dial West Cheshire formed as a company limited by guarantee (number 8831095) and registered charity (number 1156120) in January 2014 by way of a merger with DIAL House Chester (charity number 518908). The new company (and charity) builds upon DIAL House Chester’s long history and reputation for providing valuable, award-winning services for disabled people in west Cheshire and the surrounding area. The organisation continues to provide a range of disability-related services which aim to enable disabled people and older people to live sustained independent lives.

Effective governance is delivered by a Board of directors who are also the trustees. The current Articles of Association stipulate that “the majority of the directors shall be disabled persons or persons with experience of disability”. Board meetings are held at least four times a year with additional Sub-committee or task and finish groups convened when required.

The trustees, who are also the directors for the purpose of company law, and who served during the year were:

P Bell
P Devine
A K Rigby (Resigned 31 October 2024)
P D Cooper
S Povah
J Frowe (Resigned 13 February 2025)
J Davis
A Bullough (Appointed 3 June 2025)
M Mitchell (Appointed 7 July 2025)
Y Thorman (Appointed 16 July 2025)

DIAL WEST CHESHIRE

TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

Recruitment and appointment of trustees

The charity has condensed good practice guidance regarding the recruitment of trustees into an internal procedure which, together with a trustee role description and application form, form the basis of the trustee recruitment process. Trustee vacancies are publicised and promoted using a variety of methods and channels, including via local networks (public, private and third sector), websites and social media.

All trustees are offered an induction, with further training accessed via resources available from the Charity Commission as well as via the charity’s membership of organisations such as Cheshire West Voluntary Action (CWVA) and National Council for Voluntary Organisations (NCVO).

Accounting and Reporting Responsibilities

Charity law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of the financial position at the end of the year.

In preparing the financial statements the trustees have particularly reviewed the Statement of Recommended Practice (SORP) requirements and best practice and have:

Selected suitable accounting policies and applied them consistently; Made judgements and estimates that are reasonable and prudent;

Followed applicable accounting standards and the Charities SORP, disclosing and explaining any departures in the financial statements; and

Prepared the financial statements on the going concern basis (unless it is inappropriate to assume that the charity will continue).

The trustees have overall responsibility for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with charity law. The trustees are also responsible for safeguarding the charity’s assets, and hence for taking any reasonable steps for the detection and prevention of fraud and other irregularities.

Day-to-day management of the organisation is delegated to the Chief Officer who is supported by a senior management team.

Independent Examiner

It is proposed that Rob Hall, FCA, Mitchell Charlesworth be re-appointed as the examiner for the ensuing year at the next AGM.

The trustees' report was approved by the Board of Trustees.

P Devine Trustee

9 December 2025

DIAL WEST CHESHIRE

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF DIAL WEST CHESHIRE

I report to the trustees on my examination of the financial statements of Dial West Cheshire (the charity) for the year ended 31 March 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

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

Robert Hall, FCA Mitchell Charlesworth

24 Nicholas Street Chester CH1 2AU

Dated: 10 December 2025

DIAL WEST CHESHIRE

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted
Restricted
funds
funds
2025
2025
Notes
£
£
Income and endowments from:
Donatons and legacies
3
6,315
473,764
Charitable actvites
4
107,228
-
Other trading actvites
5
3,865
-
Investments
6
2,882
-
Other income
7
8,803
-
Total income
129,093
473,764
Expenditure on:
Raising funds
8
1,502
28
Charitable actvites
9
149,990
473,736
Total expenditure
151,492
473,764
Net income/(expenditure) and
movement in funds
(22,399)
-
Reconciliaton of funds:
Fund balances at 1 April 2024
259,272
-
Fund balances at 31 March 2025
236,873
-		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
480,079
12,265
471,900
107,228
113,167
-
3,865
6,420
-
2,882
857
-
8,803
-
-
602,857
132,709
471,900
1,530
1,723
48
623,726
128,893
471,852
625,256
130,616
471,900
(22,399)
2,093
-
259,272
257,179
-
236,873
259,272
-		 Total
2024
£
484,165
113,167
6,420
857
-
604,609
1,771
600,745
602,516
2,093
257,179
259,272

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DIAL WEST CHESHIRE

BALANCE SHEET

AS AT 31 MARCH 2025

2025 2024
Notes £ £ £ £
Fixed assets
Tangible assets 15 1,062 8,796
Current assets
Stocks 16 305 13,386
Debtors 17 32,845 48,307
Cash at bank and in hand 251,261 223,118
284,411 284,811
Creditors: amounts falling due within one year 18 (48,600) (34,335)
Net current assets 235,811 250,476
Total assets less current liabilities 236,873 259,272
The funds of the charity
Unrestricted funds 21 236,873 259,272
236,873 259,272

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 9 December 2025

P Devine Trustee

Company registration number 08831095 (England and Wales)

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

Charity information

Dial West Cheshire is a private company limited by guarantee incorporated in England and Wales. The registered office is Dial House, Hamilton Place, Chester, Cheshire, CH1 2BH.

1.1 Accounting convention

The accounts have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.

1.4 Incoming resources

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. 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 to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise 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.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Expenditure is recognised when it is incurred and is recorded gross of related income on the following bases:

1.6 Tangible fixed 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 to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: Equipment 20% straight line

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

Impairment of fixed assets

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to 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 estimated in order to determine the extent of the impairment loss (if any).

1.8 Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

(Continued)

1.10 Financial instruments

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

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

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

Basic financial assets

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

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at 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.

Trade creditors are obligations to 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-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11 Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12 Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2 Critical 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 to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to 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.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

3
Donatons and legacies
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Donatons and gifs
6,315
-
Grant and contract funding
-
473,764
6,315
473,764
Donatons and gifs
Other
6,315
-
6,315
-
Grants and contracts
receivable for core
actvites
CWAC Advice
-
55,000
CWAC Shopmobility
-
125,291
CWAC Early Interventon
and Preventon
-
15,922
UK Shared Prosperity Fund
-
55,435
West Cheshire Clinical
Commissioning Group
-
10,500
C&M NHS Autsm Hub
-
127,740
Building Beter
opportunites (New Leaf
Project)
-
-
CWAC Skills & Employment
Grant
-
-
Hub Driving Mobility
-
21,913
Other
-
61,963
-
473,764		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
6,315
12,265
-
473,764
-
471,900
480,079
12,265
471,900
6,315
12,265
-
6,315
12,265
-
55,000
-
55,000
125,291
-
132,000
15,922
-
36,683
55,435
-
40,260
10,500
-
33,465
127,740
-
73,804
-
-
14,653
-
-
4,000
21,913
-
21,500
61,963
-
60,535
473,764
-
471,900		 Total
2024
£
12,265
471,900
484,165
12,265
12,265
55,000
132,000
36,683
40,260
33,465
73,804
14,653
4,000
21,500
60,535
471,900

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

4 Income from charitable activities

Unrestricted Unrestricted
funds funds
2025 2024
£ £
Charitable sales
Sale of goods 107,228 113,167
5 Income from other trading actvites
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Fundraising events 1,400 4,030
Sponsorships and social loteries 2,465 2,390
Other trading actvites 3,865 6,420
6 Income from investments
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Interest receivable 2,882 857
7 Other income
Unrestricted Unrestricted
funds funds
2025 2024
£ £
Net gain on disposal of tangible fxed assets 8,803 -

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

8 Raising funds
Unrestricted
Restricted
funds
funds
2025
2025
£
£
Fundraising and
publicity
Advertsing
-
28
Other fundraising costs
1,502
-
Fundraising and
publicity
1,502
28
1,502
28		 Total
Unrestricted
Restricted
funds
funds
2025
2024
2024
£
£
£
28
-
48
1,502
1,723
-
1,530
1,723
48
1,530
1,723
48		 Total
2024
£
48
1,723
1,771
1,771

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

9 Charitable activities

Staf costs
Depreciaton and impairment
Cafe purchases
Rent
Rates and water
Light and heat
Repairs and maintenance
Insurance
Subscriptons and publicatons
Staf and volunteers costs
General expenses
Share of support costs (see note 10)
Share of governance costs (see note 10)
Analysis by fund
Unrestricted funds
Restricted funds
Support costs allocated to actvites
Telephone
Computer expenses
Printng, postage and statonery
Governance costs
Analysed between:
Charitable actvity		 2025
£
407,676
11,434
6,679
26,465
1,265
9,181
6,692
8,475
1,953
17,093
45,661
542,574
20,877
60,275
623,726
149,990
473,736
623,726
2025
£
4,860
12,713
3,303
60,276
81,152
81,152		 2024
£
387,007
8,142
8,447
28,372
1,312
12,912
6,152
6,932
2,093
16,342
48,494
526,205
20,781
53,759
600,745
128,893
471,852
600,745
2024
£
5,224
12,050
3,507
53,759
74,540
74,540

10 Support costs allocated to activities

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

11 Net movement in funds 2025 2024
£ £
The net movement in funds is stated afer charging/(creditng):
Fees payable for the independent examinaton of the charity's fnancial statements - -
Depreciaton of owned tangible fxed assets 11,434 8,142
Proft on disposal of tangible fxed assets (8,803) -

12 Trustees

Three trustees were reimbursed £316 (2024 - £471) for expenses incurred undertaking board related duties.

13 Employees

The average monthly number of employees during the year was:

Administratve staf
Employment costs
Wages and salaries
Other pension costs		 2025
Number
17
2025
£
399,915
7,761
407,676		 2024
Number
17
2024
£
380,111
6,896
387,007

Redundancy and termination payments totalling £6,908 (2024: £nil) were made in the reporting period. These were made up of redundancy pay and pay in lieu of notice.

There were no employees whose annual remuneration was more than £60,000.

Remuneration of key management personnel

The remuneration of key management personnel, who is the Chief Officer, is as follows.

2025 2024
£ £
Aggregate compensaton 50,032 49,781

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

14 Taxation

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

15
Tangible fxed assets
Cost
At 1 April 2024
Additons
Disposals
At 31 March 2025
Depreciaton and impairment
At 1 April 2024
Depreciaton charged in the year
Eliminated in respect of disposals
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024
16
Stocks
Finished goods and goods for resale
17
Debtors
Amounts falling due within one year:
Trade debtors
Prepayments and accrued income		 Equipment
£
129,955
4,762
(37,770)
96,947
121,158
11,434
(36,707)
95,885
1,062
8,796
2025
2024
£
£
305
13,386
2025
2024
£
£
20,361
31,261
12,484
17,046
32,845
48,307

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

18
Creditors: amounts falling due within one year
Other taxaton and social security
Trade creditors
Accruals and deferred income
19
Retrement beneft schemes
Defned contributon schemes
Charge to proft or loss in respect of defned contributon schemes		 2025
£
15,019
14,297
19,284
48,600
2025
£
7,761		 2024
£
5,974
15,028
13,333
34,335
2024
£
6,896

The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.

20 Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
CWAC Warm Hub Funding - 160 (160) -
CWAC Disability Rights Advice - 55,000 (55,000) -
CWAC Shopmobility - 125,291 (125,291) -
CWAC Early Interventon and Preventon - 15,922 (15,922) -
CWAC Early Help and Interventon Grants - 12,503 (12,503) -
C&M NHS Autsm Hub - 127,740 (127,740) -
CWP NHS Foundaton Trust - 10,500 (10,500) -
Dept for Transport/Driving Mobility - 21,913 (21,913) -
UK Shared Prosperity Fund - 55,435 (55,435) -
The Natonal Lotery - Community Organisatons
Cost of Living Fund - 2,089 (2,089) -
Cadent Energy Fund - 14,100 (14,100) -
Other - 33,111 (33,111) -
- 473,764 (473,764) -

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2025

20 Restricted funds (Contnued)
Previous year: At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
CWAC Autsm Hub and Skills Employment - 4,000 (4,000) -
CWAC Warm Hub Funding - 6,201 (6,201) -
CWAC Advice - 55,000 (55,000) -
CWAC Shopmobility - 132,000 (132,000) -
CWAC Early Interventon and Preventon - 36,683 (36,683) -
CWAC Expert by Experience Project - 33,465 (33,465) -
Building Beter Opportunites (New Leaf Project) - 14,653 (14,653) -
Driving Mobility - 21,500 (21,500) -
Other - 22,022 (22,022) -
CWAC Early Help and Interventon Grants - 3,158 (3,158) -
CWAC Hate Crime Awareness - 1,200 (1,200) -
C&M NHS Autsm Hub - 73,804 (73,804) -
UK Shared Prosperity Fund - 40,260 (40,260) -
The Natonal Lotery - Community Organisatons
Cost of Living Fund - 23,304 (23,304) -
Cadent Energy Fund - 4,650 (4,650) -
- 471,900 (471,900) -

The restricted income funds listed above are used for the following purposes:

Cheshire West and Chester Council (CWAC) – For disability rights advice and information, early intervention and prevention (EIP) services, administration of household support fund, shopmobility and hate crime awareness.

C&M NHS autism hub - For West Cheshire Autism Hub.

CWP NHS Foundation Trust – For disability rights advice for mental health.

– Building Better Opportunities (BBO) For the New Leaf Project which combats poverty and social isolation and improves employment prospects.

Dept for Transport/Driving Mobility - For Hubs Mobility Advice Service.

UK Shared Prosperity Fund - For Autism Mentor & Grow and Dial 4 Welfare, Work & Wellbeing projects.

Cadent Energy Fund - For energy efficiency information and advice.

DIAL WEST CHESHIRE

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025

21 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to 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 April 2024 Incoming Resources At 31 March
resources expended 2025
£ £ £ £
General funds 259,272 129,093 (151,492) 236,873
Previous year: At 1 April 2023 Incoming Resources At 31 March
resources expended 2024
£ £ £ £
General funds 257,179 132,709 (130,616) 259,272

22 Analysis of net assets between funds

Unrestricted
funds
2025
£
At 31 March 2025:
Tangible assets 1,062
Current assets/(liabilites) 235,811
236,873
Unrestricted
funds
2024
£
At 31 March 2024:
Tangible assets 8,796
Current assets/(liabilites) 250,476
259,272