LEIGH NEIGHBOURS PROJECT
Charity number 1161291 Company number CE003912
Annual Report and Financial Statements
for the year ending 31 March 2025
LEIGH NEIGHBOURS PROJECT
Annual Report and Financial Statements for the year ending 31 March 2025
| Contents | Page |
|---|---|
| Trustees' report | 2 to 7 |
| Examiner's report | 8 |
| Receipts and payments account | 9 |
| Statement of assets and liabilities | 10 |
| Notes to the accounts | 11 to 14 |
Prepared by the Greater Merseyside Community Accountancy Service
1
LEIGH NEIGHBOURS PROJECT
Trustees' report
The Trustees during the year were:
Name Position H Ahmed Trustee Cllr D Anderton Trustee N Fallows Trustee N Ratcliffe Trustee A Sharrock Trustee
Method of appointment of trustees
The trustees are appointed by resolution of the trustees for a term of four years.
Principal address
129 Walmesley Road Leigh WN7 1XN
Bankers
Co-operative Bank Virgin Money
Governing document
The charity is a Charitable Incorporated Organisation, registered with the Charity Commission, governed by its foundation model
Constitution dated April 15 2015, as amended on April 30 2020.
Objects of the organisation
Charitable objects The charitable objectives are:
The promotion, for the benefit, of the public, of urban regeneration in the area of Leigh bounded by Twist lane, Atherleigh Way, Kirkall Lane and Leigh Road/Market Street/King Street by the following means:
(a) The advancement of education, training or retraining, particularly among unemployed people, and providing unemployed people with work experience:
(b) The provision of financial assistance, technical assistance or business advice or consultancy in order to provide training and employment opportunities for unemployed people in cases of financial or other charitable need, through help: (i) in setting up their own business, or (ii) to existing businesses:
(c) The provision of housing for those who are in conditions of need and the improvement of housing in the public sector or in charitable ownership provided that such power shall not extend to relieving any local authorities or other bodies of a statutory duty to provide or improve housing:
(d) The provision or assistance in the provision of recreational facilities for the public at large or those who by reason of their youth, age, infirmity or disablement, financial; hardship or social and economic circumstances, have need of such facilities;
(e) The promotion of public safety and the prevention of crime.
Independent examiner
on behalf of:
Greater Merseyside Community Accountancy Service
St Marie's Lugsdale Road Widnes WA8 6DB
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LEIGH NEIGHBOURS PROJECT
Trustees' report continued
Activities
The charity undertakes a wide variety of activities in order to achieve its objectives. Primarily these include:
Public benefit
The trustees have had regard to the Charity Commission guidance on public benefit in deciding what activities the charity should undertake. As described briefly earlier, Trustees have delivered a range of events and activities which deliver a public benefit for the specific area of Leigh where the charity operates. These have included:
O The continued development of a community garden on Gordon Street. This is a green community space which provides a haven for local residents. The garden is managed by local resident volunteers. It is used for community events and activities.
0 Financial support for primary age children to attend the Sacred Heart Summer School - a learning week for local children during the summer holidays designed to minimise the effects of the 'Summer Dip'. Twenty children from the area who wouldn't ordinarily qualify for the scheme are sponsored and enjoy the educational and social benefits of the scheme.
0 The distribution of funds for local projects. These have included environmental improvements, the refurbishment of the KIngsleigh Community Centre and Christmas donations for those in need to local schools
Achievements and performance
The charity has completed the delivery of the 2022 – 2024 Community Plan. This has a focus on physical and mental health for both adults and children.
Active Travel
• The charity has held a number of Dr Bike workshops. These provide free bike safety and repair workshops where people of all ages have their bikes repaired and receive safety advice, lights and other safety equipment. These have been held for a number of years now and continue to prove popular.
• The charity has worked with local schools to encourage them to deliver the ‘Daily Mile’ on a half termly basis. This is one of the most joyous of the events that the charity supports, with hundreds of children chattering and laughing.
• The charity continues to lobby the local authority to make improvements to active travel infrastructure in the local area.
Housing
• The two terraced houses that the charity owns have been leased to Wigan Council via the Wigan Ethical Lettings Agency. The houses provide affordable accommodation to two local families.
• The charity works in partnership with the local authority to identify suitable houses to purchase and refurbish and lease to local families
Physical and Mental Health
-
The maintenance of the community garden has been taken on by a team of local volunteers
-
Planting workshops were delivered for residents and for local schools. These gave over 100 children an
-
out of classroom learning experience.
-
Funded the delivery of a series of Mindfulness workshops for local people who aren’t ‘okay’ but who don’t
-
need medical interventions.
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LEIGH NEIGHBOURS PROJECT Trustees' report continued
Young People and Education
-
Financial support has been provided so that local pupils could attend the Sacred Heart Primary
-
Summer School
-
Held school holiday art and craft clubs
-
Provided funding to enable local schools to engage Play Therapist and Sensory Workers.
Partnerships which are strong and productive
• The charity has continued to work with a range of statutory and voluntary sector partners, including Princes Trust, the Turnpike Gallery, Gearing Up, Wigan Council, local schools and Atherton & Leigh Foodbank.
External Funding
- The charity has continued to explore alternative grant funding for charity projects and events.
Marketing and Publicity
-
The charity has maintained a permanent web presence through a website
-
The charity promotes its own events and activities, as well as those of other local organisations,
-
through Facebook posts.
Future Plans
The charity has drafted a Business plan which is being reviewed before being formally signed off. Trustees will continue to focus on delivery on the plan, which includes the following priorities:
• Housing – continuing working with the Council and others to raise the standard of housing in the area. Our properties in Selwyn Street properties, leased to the Wigan Council via Wigan Ethical Lettings Agency, provides affordable housing for local resident families.
-
Physical and Mental Health – working with partner organisations, including local schools and
-
other organisations to support the physical and mental health of residents.
-
Young People and Education – to provide support for young people both in formal education
-
settings and as residents. This includes funding for specialist support workers in local primary schools
• Active Travel – encouraging local people to walk and cycle more as one part of the mental and physical health wellbeing jigsaw. Engagement with the Local Authority around active travel and the introduction of an Active Travel Neighbourhood
• Partnerships which are strong and productive – working with the many partners that the project has now to support local residents, to improve relations and to make the area a better place to live
-
External funding – sourcing external grants and sponsorship which will help deliver the project
-
outcomes through the project activities
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LEIGH NEIGHBOURS PROJECT
Trustees' report continued
Financial Review
Overview The charity had a surplus, before transfers, on unrestricted funds of £10,721 for the year, as the charity continues to be able to add to its unrestricted funds to ensure that there are funds available to enable it to operate beyond the life of the current funding regime.
Reserves Because of the nature of the lottery grant funding which the charity receives it doesn't have a formal reserves' policy - because unspent monies at the end of a funding cycle have to be returned. The charity has established a 'Legacy Fund' which contains funds which have been generated. This fund will be used once the lottery grant fund has been exhausted.
Free reserves , unrestricted funds not invested in fixed assets or otherwise designated, stood at £129,361 at the year end.
Going concern The trustees have no concerns about the charity’s ability to continue as a going concern as it continues to enjoy the benefit of the lottery funding and has established the Legacy Fund.
Structure Governance and Management
Members of the charity The only members of the charity are its trustees.
Appointment of trustees The trustees are appointed by resolution of the trustees for a term of four years.
Trustee induction and training The charity has an established process whereby prospective members are screened and make a formal written application to join. A secret ballot is held and those successful applicants receive an induction pack which includes documents such as the Code of Conduct and Values
Organisation The charity meets on a quarterly basis and deals with a range of strategic and operational matters at these meetings. It contracts officers to help deliver the Community Plan and to provide professional expertise and advice with regard the management of funds and the delivery of a Communications and PR strategy. Scrutiny of applications for funding.
Related parties There are no related party transactions that are required to be disclosed.
Co-operation with other organisations/charities The charity works closely with other organisations in the area such as the foodbank and local residents’ groups.
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LEIGH NEIGHBOURS PROJECT
Trustees' report continued
TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity law requires the trustees to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:
Oo state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
Oo prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation
The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
APPROVAL
Approved by the Trustees and signed on its behalf by:
Helen Ahmed
Helen Ahmed Trustee
29th January 2026
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LEIGH NEIGHBOURS PROJECT
Independent examiner's report on the accounts of LEIGH NEIGHBOURS PROJECT
for the year ending 31 March 2025
I report on the accounts of the charity set out on pages 8 to 14.
Respective responsibilities of the trustees and the examiner
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).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
Your attention is drawn to the fact that the charity has prepared financial statements in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn.
I understand that this has been done in order for financial statements to provide a true and fair view in accordance with Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination.
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 accounts to be reached.
Jane Williams
Jane Williams MAAT Greater Merseyside Community Accountancy Service St Marie's Lugsdale Road Widnes WA8 6DB
29th January 2026
7
LEIGH NEIGHBOURS PROJECT
Statement of Financial Activities for the year ending 31 March 2025
| Notes 2025 Unrestricted funds £ Incoming resources from generated funds Grants and donations (2) 95 Charitable activities (3) 9,867 Investment income - bank interest 3,107 Total receipts 13,069 Expenditure Expenditure on charitable activities 2,348 Total payments 2,348 Net receipts / (payments) 10,721 Transfers between funds - 318,976 Cash fund balances carried forward 329,697 Cash fund balances brought forward |
2025 Restricted funds £ - 28,187 - 28,187 40,317 40,317 (12,130) - 45,826 33,696 |
2025 Total funds £ 95 38,054 3,107 41,256 42,665 42,665 (1,409) - 364,802 363,393 |
2024 Total funds £ 80 63,228 1,993 |
|---|---|---|---|
| 65,301 | |||
| 75,977 | |||
| 75,977 | |||
| (10,676) - 375,478 |
|||
| 364,802 |
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LEIGH NEIGHBOURS PROJECT
Balance sheet
as at 31 March 2025
| 2025 Unrestricted Fixed Assets £ Tangible Assets 200,336 Total fixed assets 200,336 Current Assets Debtors and prepayments - Cash at bank and in hand 130,111 Total current assets 130,111 Current liabilities: amounts falling due within one year Creditors and accruals 750 Total current liabilities 750 Net current assets / (liabilities) 129,361 Total assets less current liabilities 329,697 Creditors: amounts falling due after one year - Net assets 329,697 Funds Restricted Funds Unrestricted funds 329,697 Total Funds 329,697 |
2025 Restricted £ - - - 33,696 33,696 - - 33,696 33,696 33,696 33,696 33,696 |
2025 Total £ 200,336 200,336 - 163,807 163,807 750 750 163,057 363,393 363,393 33,696 329,697 363,393 |
2024 Total £ 200,336 |
|---|---|---|---|
| 200,336 | |||
| - 175,644 |
|||
| 175,644 | |||
| 11,179 | |||
| 11,179 | |||
| 164,465 | |||
| 364,801 | |||
| 364,801 | |||
| 45,826 318,976 |
|||
| 364,802 |
The financial statements were approved at a meeting of the trustees held on 29th January 2026 and signed on its behalf by:
Helen Ahmed
Helen Ahmed Trustee
9
LEIGH NEIGHBOURS PROJECT
Notes to the accounts for the year ending 31 March 2025
1 Accounting Policies
Basis of preparation
The financial statements have been prepared: under the historic cost convention; in accordance with the Statement of Recommended Practice – Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) effective January 1 2019 (second edition – October 2019); FRS102; and the Charities Act 2011 and UK Generally Accepted Practice.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The charity constitutes a public benefit entity as defined by FRS102.
The accounts are prepared in £ sterling, which is the functional currency of the charity.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably. The following applies to particular types of income:
Grants , whether of a capital or revenue nature, are recognised when the charity has entitlement to the funds, any performance conditions have been met and it is probable that the income will be received.
Donations from individuals and other bodies (not being of the nature of a grant) are recognised when receivable.
Deferred income
Income is only deferred and included in creditors when:
-
The income relates to a future accounting period
-
A sales invoice has been raised ahead of the work being carried out and there is no contractual
-
entitlement to the income until the work has been done
-
Not all the terms and conditions of the grant have been met, including the incurring of expenditure
-
and the grant conditions are such that unspent grant must be refunded
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LEIGH NEIGHBOURS PROJECT
Notes to the accounts
for the year ending 31 March 2025
Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
Costs of raising funds including those associated with fundraising activities, managing investments and commercial trading by the subsidiary company. Charitable activities costs of undertaking the work of the charity.
The charity is not registered for VAT and cannot recover any input tax charged. Costs are stated inclusive of VAT were charged.
Allocation of support costs
Support costs are those functions which assist the work of the charity either by supporting the delivery of charitable activities or by supporting the generation of funds. The basis of allocations is set out in note 5.
Grants
As part of the Big Local funding the charity makes grants to local residents for any purpose that meets the community plan. As part of the Big Local Funding the charity makes grants to local organisations to improve the environment and community facilities and to relieve hardship and poverty.
Grant commitments are recognised when the grant is awarded.
Tangible fixed assets and depreciation Individual fixed assets costing more than £1,000 are capitalised at cost and are depreciated over their estimated useful lives. The charity does not currently have any fixed assets.
Debtors
Trade and other debtors are recognised at the settlement amount due and prepayments are valued at the amount prepaid.
Cash at bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.
Financial instruments
The charity has only basic financial instruments which are initially recorded at cost, subsequently measured at their settlement value.
11
LEIGH NEIGHBOURS PROJECT
Notes to the accounts continued
for the year ending 31 March 2025
| 2 Donations Donations 3 Income from Charitable Activities Big Local Other Income Wigan MBC Rent and Room Hire 4 Charitable Expenditure Grants Individuals Institutions Consultancy Fees Project Expenses Newsletter & Communications Support Costs Total Charitable Expenditure 4a Movements of restricted and Opening general funds Balance 01/04/2024 General Fund 318,976 Restricted Funds Big Local 44,273 Wigan MBC - Active Travel 1,553 - Restricted fund totals 45,826 |
2025 Unrestricted funds £ 95 95 2025 Unrestricted funds £ - - - 9,867 - 9,867 2025 Unrestricted funds £ - - - - - 2,348 2,348 2,348 Receipts 13,069 13,069 28,187 - - 28,187 |
2025 Restricted funds £ - - 2025 Restricted funds £ 28,187 - - - - 28,187 2025 Restricted funds £ 423 18,307 18,730 9,799 4,868 - 6,920 21,587 40,317 Payments 2,348 2,348 40,317 - - 40,317 |
2025 Total funds £ 95 95 2025 Total funds £ 28,187 - - 9,867 - 38,054 2025 Total funds £ 423 18,307 18,730 9,799 4,868 - 9,268 23,935 42,665 Transfers - - - - - - |
2024 Total funds £ 80 |
|---|---|---|---|---|
| 80 | ||||
| 2024 Total funds £ 51,408 220 2,000 9,600 - |
||||
| 63,228 | ||||
| 2024 Total funds £ 2,310 2,500 |
||||
| 4,810 | ||||
| 21,386 36,954 78 12,749 |
||||
| 71,167 | ||||
| 75,977 | ||||
| Closing Balance 31/03/2025 |
||||
| 329,697 | ||||
| 32,143 1,553 - |
||||
| 33,696 |
It is intended that the restricted fund balances will be expended in 2025/26.
12
LEIGH NEIGHBOURS PROJECT
Notes to the accounts continued
for the year ended 31 March 2025
4b Grants awarded
Individuals: As part of the Big Local funding the charity makes grants to local residents for any purpose that meets the community plan. During the year it made 2 grants (2024 - 3)
Grants to Institutions
As part of the Big Local funding the charity makes grants to local organisations to improve the environment and community facilities, to relieve hardship and poverty, and fund a play therapist. Grants are analysed as follows:
| Community Garden Leigh Central Primary School Leigh St Mary's Primary School Sacred Heart Catholic Church St John CE Infant School 5 Support & Governance Costs Finance Services Accountancy Insurance Premises Costs Office costs & Other costs |
Governance £ - 750 479 - - 1,229 |
Other Support Costs £ 5,989 - 1,008 - 1,042 8,039 |
2025 £ 423 7,331 4,415 6,561 - 18,730 2025 Total £ 5,989 750 1,487 - 1,042 9,268 |
2024 £ 271 999 500 2,700 340 |
|---|---|---|---|---|
| 4,810 | ||||
| 2024 Total £ 10,065 1,200 436 275 773 |
||||
| 12,749 |
Costs that can be wholly attributed to either support or governance are allocated directly to those functions, and other costs are allocated either on the basis of the estimation of time spent (staff costs) or consumption of resources (office costs).
6 Trustee remuneration and expenses
| Trustee remuneration and expenses | ||
|---|---|---|
| Total amount paid | £ - |
£ |
| - |
No trustees received any expenses during the period. (2024: None)
7 Staff Information
The charity does not have any employees.
The key management personnel comprises the trustees and the freelance project manager.
13
LEIGH NEIGHBOURS PROJECT
Notes to the accounts continued
for the year ended 31 March 2025
| 8 Tangible Fixed Assets Cost As at April 1 2024 Additions As at March 31 2025 Depreciation As at April 1 2024 Additions As at March 31 2025 Net Book Value As at March 31 2025 As at March 31 2024 9 Debtors Income receivable Prepayments & other debtors 10 Creditors falling due within one year Trade creditors Accruals 11 Analysis of Company Net Assets between funds Fund balances at March 31 2025 are represented by:- Fixed assets Net Current assets Fund balances at March 31 2024 are represented by:- Fixed assets Net Current assets |
Unrestricted Funds £ 200,336 130,111 330,447 200,336 118,640 318,976 |
Land & Buildings £ 200,336 - 200,336 - - - 200,336 200,336 - - - - 750 750 Restricted Funds £ - 33,696 33,696 - 45,826 45,826 |
Total £ 200,336 - |
|---|---|---|---|
| 200,336 | |||
| - - |
|||
| - | |||
| 200,336 | |||
| 200,336 | |||
| - - |
|||
| - | |||
| 7,765 3,414 |
|||
| 11,179 | |||
| Total £ 200,336 163,807 |
|||
| 364,143 | |||
| 200,336 164,466 |
|||
| 364,802 |
12 Taxation
The Company is a registered charity and is entitled to claim annual exemption from UK corporation tax.
13 Capital Commitments
At March 2025 the charity had capital commitments (authorised and contracted for)
14 Related party transactions
There were no related party transactions that required to be disclosed in this or the previous year.
14