REGISTERED CHARITY NUMBER: 1160519
Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for Central Cheshire Buddy Scheme
Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
Central Cheshire Buddy Scheme
Contents of the Financial Statements for the Year Ended 31 March 2025
| Page | |
|---|---|
| Report ofthe Trustees | 1to3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Notes to the Financial Statements | 7 to 11 |
| DetailedStatementofFinancialActivities | 12to13 |
Central Cheshire Buddy Scheme
Report of the Trustees for the Year Ended 31 March 2025
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 1160519
Principal address 1A Nevis Drive Woolstanwood Crewe Cheshire CW2 8UH
Trustees Mrs A Triner Mrs A Williams Mrs D Murray Mrs H Spencer Mr S Lawley Mr J Edwards
Independent examiner David William Buxton BSc (Jt Hons) FCA Fellow of the ICAEW Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
Risk management The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
OBJECTIVES AND ACTIVITIES
Objectives and aims
To preserve and protect the health and well being of children and young people with disabilities (up to the age of 25), their families and carers living in Cheshire and the surrounding area, the provision of leisure activities and respite opportunities which are in the interest of social welfare and designated to improve their conditions of life.
Central Cheshire Buddy Scheme (CCBS) is a small local charity with 5 staff ( 2 full time and 3 sessional workers), 15 volunteers (of which 10 are active) and 6 trustees.
CCBS currently run 7 activity clubs a week supporting 98 disabled children, 22 disabled young people ( aged 18-25years), 15 sibling young carers and 5 families in crisis.
In 2024-2025, the total number children and young people supported by CCBS remained at 100. In this financial period CCBS provided 4 residential breaks for a total of 47 children, sibling carers and young people. These were all 3 day residential breaks to Play Away in Yorkshire, Adventure Centre in Isle of Man and Blackpool.
Page 1
Central Cheshire Buddy Scheme
Report of the Trustees for the Year Ended 31 March 2025
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In June 2023-end May 2025 CCBS secured 2 years funding from the Health Lottery of £19,000 per annum. This has enabled our Young Explorers group to access a number of activities including volunteering at Chester Zoo, social farm, Sunflower farm, Ellesmere boat museum, Anderton boat lift to develop essential life skills, increasing confidence and self-esteem.
A Grant of £15,742 was received from Cheshire East Early Help team to support 4 activity clubs. Cheshire East Culture also provided £5,420 for an art project. The Cheshire East Summer HAF programme provided £5,000, and Cheshire West HAF programme £1,682.
Restricted funds for activities were secured through the Cheshire Community Foundation for Best Days Out (£4,455) and Bentley Motors for Adventure Buddies (£5,810). Avanti (£13,140) and CRP (£2,000) for train travel / travel training; trips were made to Blackpool, Liverpool, Manchester, Birmingham and Shrewsbury. Bailey Thomas (£4,000) and David Soloman (£912) to support young people with learning disabilities.
Funding also received from Making Spaces carers hub for sibling young carers £4,395, Co-Op £5,500 (Splash club), Remembering Nell Foundation £2,680, AO £2,502.49, Police and Crime Commissioner £996, Charities Trust £850, Tiger Trailers £373, Rock Choir £308.70, Tesco £500, donation/funeral collection £445.
FINANCIAL REVIEW
Reserves policy
Central Cheshire Buddy Scheme's trustees have examined the charity's requirement for reserves in light of the main risks to the organisation. Trustees are committed to developing a level of reserves (6- 9 months expenditure) that enables the organisation to meet foreseen and unforeseen financial circumstances including, any potential redundancies if we were to close, cash flow difficulties owing to the cost of living crisis, delayed payments or withdrawal of funding at short notice. Trustees are happy that, with good financial controls in place, including monthly management account information, this situation is under control.
David Buxton FCA of Buxton Accounting LLP, Chartered Accountants and Business Advisers, was appointed as the charity's Independent Examiner.
The charity's income in the year was £140,598 (2024: £125,982). After expenditure of £156,883 (2024: £160,916) a deficit of £15,588 (2024: £34,182) is reported. General Reserves carried forward amounted to £84,294 (2024: £99,882).
FUTURE DEVELOPMENTS CCBS will continue to support children and young people with disabilities and their families in the geographical area of Cheshire East through activity clubs, trips, days out and residential breaks.
STRUCTURE, GOVERNANCE AND MANAGEMENT The organisation is a charitable trust managed by 6 Trustees who oversee the running of CCBS. The trustees meet once every quarter (4 times a year) to discuss and review the operations of the organisation.
Each year the Trustees review the policies and procedures of CCBS.
Management of risk is considered at Trustee and management meetings and steps are taken to mitigate as appropriate. These are kept under regular review.
Procedures are in place for authorisation of transactions, contracts and projects. Safeguarding is always discussed at Trustee meetings and a review of safeguarding policies and procedures is conducted annually and submitted to Cheshire East Council.
All staff are DBS checked and volunteers received both safeguarding and first aid training in this year. CCBS employs 5 members of staff; 2 full time, 3 part time (18-32hrs) including 3 session staff (8hrs a month), and 19 volunteers aged 15-60 years. The Trustees meet regularly with staff, volunteers, beneficiaries and local businesses. They are also involved in some of the activities and trips.
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Central Cheshire Buddy Scheme
Report of the Trustees for the Year Ended 31 March 2025
Approved by order of the board of trustees on 25 November 2025 and signed on its behalf by:
Mr S Lawley - Trustee
“
Page 3
Independent Examiner's Report to the Trustees of Central Cheshire Buddy Scheme
| report on the accounts for the year ended 31 March 2025, which are set out on pages five to twelve.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
| have examined your charity's accounts as required under section 145 of the Charities Act 2011 (‘the Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
My role is to state whether any material matters have come to my attention giving me cause to believe:
- that accounting records were not kept as required by section 130 of the Act; or 2. that the accounts do not accord with those records; or 3: that the accounts do not comply with the accounting requirements of the Act; or 4. that there is further information needed for a proper understanding of the accounts.
Independent examiner's statement
| have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission | have found no matters that require drawing to your attention.
David William Buxton BSc (Jt Hons) FCA Fellow of the ICAEW Buxton Accounting LLP Chartered Accountants 98 Middlewich Road Northwich Cheshire CW9 7DA
25 November 2025
Page 4
Central Cheshire Buddy Scheme
Statement of Financial Activities for the Year Ended 31 March 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | funds | ||
| fund | funds | funds | ||||
| Notes | £ | £ | £ | £ | ||
| INCOMING RESOURCES | ||||||
| Incoming resources from generated | ||||||
| funds | ||||||
| Voluntary income | 110,281 | 30,317 | 140,598 | 125,982 | ||
| Other incoming resources | 697 | - | 697 | 753 | ||
| RESOURCES EXPENDED | ||||||
| Charitable activities | ||||||
| Grants made | 15,040 | 30,317 | 45,357 | 36,079 | ||
| Employee costs | 111,526 | - | 111,526 | 124,837 | ||
| Total resources expended | 126,566 | 30,317 | 156,883 | 160,916 | ||
| NET iINCOMING/(OUTGOING) | ||||||
| RESOURCES | (15,588) | - | (15,588) | (34,182) | ||
| RECONCILIATION OF FUNDS | ||||||
| Total funds broughtforward | 99,882 | - | 99,882 | 134,064 | ||
| TOTALFUNDSCARRIEDFORWARD | 84,294 | - | 84,294 | 99,882 |
The notes form part of these financial statements
Page 5
continued...
Central Cheshire Buddy Scheme
Balance Sheet At 31 March 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Restricted|Total|Total|funds|
|fund|funds|funds|
|Notes|£|£|£|£|
|FIXED|ASSETS|
|Tangible|assets|4|12,029|-|12,029|16,039|
|CURRENT|ASSETS|
|Cash|at|bank|and|in|hand|73,765|-|73,765|85,283|
|CREDITORS|
|Amounts|falling|due|within|one|year|5|(1,500)|-|(1,500)|(1,440)|
|NET CURRENT ASSETS|72,265|-|72,265|83,843|
|TOTAL|ASSETS|LESS|CURRENT|
|LIABILITIES|84,294|-|84,294|99,882|
|NET ASSETS|84,294|-|84,294|99,882|
|FUNDS|6|
|Unrestricted|funds:|
|General|fund|84,294|99,882|
|Restricted|funds:|
|TOTAL FUNDS FUNDS|84,294|99,882|
----- End of picture text -----
TOTAL FUNDS FUNDS
The financial statements were approved by the Board of Trustees on 25 November 2025 and were signed on its behalf by:
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eo
Mr S Lawley -Trustee cy
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The notes form part of these financial statements
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Central Cheshire Buddy Scheme
Notes to the Financial Statements for the Year Ended 31 March 2025
1. ACCOUNTING POLICIES
Accounting convention
The financial statements have been prepared under the historical cost convention, and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
Incoming resources
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
Resources expended
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance Computer equipment - 25% on reducing balance
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Pension costs and other post-retirement benefits The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.
Trustees’ expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.
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Central Cheshire Buddy Scheme
- STAFF COSTS
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
| 2025 | 2024 | |||
|---|---|---|---|---|
| £ | £ | |||
| Wages and salaries | 102,604 | 109,564 | ||
| Social security costs | 5,576 | 5,955 | ||
| Other pension costs | 3,346 | 3,573 | ||
| 111,526 | 119,092 | |||
| The average monthly number ofemployees during the yearwas as follows: | ||||
| 2025 | 2024 | |||
| Employees | 5 | 6 | ||
| No employees received emoluments in excess of£60,000. | ||||
| 4. | TANGIBLE FIXED ASSETS | |||
| Motor | Computer | |||
| vehicles | equipment | Totals | ||
| £ | £ | £ | ||
| COST | ||||
| At 1 April 2024 and 31 March 2025 | 38,018 | 1,197 | 39,215 | |
| DEPRECIATION | ||||
| At 1 April 2024 | 21,979 | 1,197 | 23,176 | |
| Charge for year | 4,010 | - | 4,010 | |
| At 31 March 2025 | 25,989 | 1,197 | 27,186 | |
| NET BOOKVALUE | ||||
| At 31 March 2025 | 12,029 | - | 12,029 | |
| At 31 March 2024 | 16,039 | - | 16,039 | |
| 5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR | |||
| 2025 | 2024 | |||
| £ | £ | |||
| Other creditors | 1,500 | 1,440 | ||
| 6. | MOVEMENT IN FUNDS | |||
| Net | ||||
| movement | ||||
| At | 1.4.24 | in funds | At 31.3.25 | |
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 99,882 | (15,588) | 84,294 | |
| TOTALFUNDS | 99,882 | (15,588) | 84,294 |
Page 8
.
Central Cheshire Buddy Scheme
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. MOVEMENT IN FUNDS- continued
Net movement in funds, included in the above are as follows:
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||||||||
|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|110,978|(126,566)|(15,588)|
|Restricted|funds|
|Bailey Thomas|Fund|4,000|(4,000)|-|
|Best|Days|Out|4,455|(4,455)|-|
|Bentley|Motors|for Adventure|Buddies|5,810|(5,810)|-|
|Avanti|13,140|(13,140)|-|
|CRP|2,000|(2,000)|-|
|David|Soloman|912|(912)|-|
|30,317|(30,317)|-|
|TOTAL FUNDS|141,295|(156,883)|(15,588)|
|Comparatives|for movement|in|funds|
|Net|
|movement|
|At|1.4.23|in|funds|At|31.3.24|
|£|£|£|
|Unrestricted|Funds|
|General|fund|134,064|(34,182)|99,882|
|TOTAL FUNDS|134,064|(34,182)|99,882|
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Central Cheshire Buddy Scheme
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
6. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | in | |
|---|---|---|---|---|
| resources | expended | funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 84,007 | (118,189) | (34,182) | |
| Restricted funds | ||||
| Best Days Out | 2,000 | (2,000) | - | |
| Bentley Motors for Adventure Buddies | 4,986 | (4,986) | - | |
| Health Lottery | 19,000 | (19,000) | - | |
| ChesterZoo Project | 2,370 | (2,370) | - | |
| NHS Health and Well-Being Fund | 7,500 | (7,500) | - | |
| Cheshire East Council Cost of Living Fund | 6,872 | (6,872) | - | |
| 42,728 | (42,728) | - | ||
| TOTALFUNDS | 126,735 | (160,917) | (34,182) |
A current year 12 months and prior year 12 months combined position is as follows:
| Net | |||
|---|---|---|---|
| movement | |||
| At 1.4.23 | in funds | At 31.3.25 | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 134,064 | (49,770) | 84,294 |
| TOTALFUNDS | 134,064 | (49,770) | 84,294 |
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Central Cheshire Buddy Scheme
- MOVEMENT IN FUNDS- continued
Notes to the Financial Statements - continued for the Year Ended 31 March 2025
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|Incoming|Resources|Movement|
|resources|expended|in|funds|
|£|£|£|
|Unrestricted|funds|
|General|fund|194,985|(244,755)|(49,770)|
|Restricted|funds|
|Bailey Thomas|Fund|4,000|(4,000)|-|
|Best Days|Out|6,455|(6,455)|-|
|Bentley|Motors|for Adventure|Buddies|10,796|(10,796)|-|
|Health|Lottery|19,000|(19,000)|-|
|Chester Zoo|Project|2,370|(2,370)|-|
|NHS|Health|and|Well-Being|Fund|7,500|(7,500)|-|
|Cheshire|East|Council|Cost|of|Living|Fund|6,872|(6,872)|-|
|Avanti|13,140|(13,140)|-|
|CRP|2,000|(2,000)|-|
|David|Soloman|912|(912)|-|
|_73,045|73,045)|
|TOTAL FUNDS|268,030|(317,800)|49,770)|
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Central Cheshire Buddy Scheme
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| INCOMING RESOURCES | ||
| Voluntary income | ||
| Donations and legacies | 140,598 | 125,982 |
| Other incoming resources | ||
| Bank interest received | 697 | 753 |
| Total incoming resources | 141,295 | 126,735 |
| RESOURCES EXPENDED | ||
| Charitable activities | ||
| Other expenditure | 1,083 | 626 |
| Grants made | 27,150 | 20,937 |
| 28,233 | 21,563 | |
| Employee costs | ||
| Wages and salaries | 102,604 | 109,564 |
| Employer's National Insurance | 5,576 | 5,955 |
| Pensions | 3,346 | 3,573 |
| 111,526 | 119,092 | |
| Support costs | ||
| Management | ||
| Training expenses | - | 370 |
| Temporary staff costs | 813 | 318 |
| 813 | 688 | |
| Other | ||
| Vehicle fuel costs | 5,520 | 7,354 |
| Vehicle licence and insurance | 2,104 | 2,057 |
| Vehicle maintenance | 550 | 466 |
| Travel and subsistence | 192 | 181 |
| Motor vehicle depreciation | 4,010 | 5,346 |
| Computer equipment depreciation | - | 399 |
| 12,376 | 15,803 | |
| General administrative costs | ||
| Postage and couriers | - | 29 |
| Printing and stationery | 452 | 400 |
| Sundry expenses | 1,100 | 731 |
| Telephone, fax and broadband | 84 | 195 |
| Uniforms | 173 | 507 |
| 1,809 | 1,862 |
This page does not form part of the statutory financial statements
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Central Cheshire Buddy Scheme
Detailed Statement of Financial Activities for the Year Ended 31 March 2025
| 2025 | 2024 | |
|---|---|---|
| £ | £ | |
| Legal and professional fees | ||
| Accountancy and bookkeeping | 2,126 | 1,909 |
| Total resources expended | 156,883 | 160,917 |
| Netexpenditure | (15,588) | (34,182) |
This page does not form part of the statutory financial statements
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