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2024-03-31-accounts

Bolton Together

Annual Report and Accounts for the Year Ended 31 March 2024

Registered Charity Number 1163466.

Company Number 08730010

Contents

Legal and Administrative Details ................................................................................................ 3 Structure, Governance and Management................................................................................... 4 Trustee’s report .......................................................................................................................... 6 Statement of Financial Activities for the year ended 31 March 2024, including the Income and Expenditure Account .................................................................................................................24 Balance Sheet as at 31 March 2024 .........................................................................................25 Notes to the accounts ...............................................................................................................27

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Legal and Administrative Details

Name: Bolton Together Charity Number: 1163466 Company Number: 08730010 Registered Office: 18 Spa Road Bolton BL1 4AG Trustees/Directors: L J Darley (Chair) B J Aideed Appointed 13 April 2023 N A Hutchinson B C Matta M Needham Appointed 3 April 2023 J A Robinson G Smallwood MBE A Warbrick E Hutchinson Appointed 22 January 2024 Secretary: A Warbrick Chief Executive Officer: Louise McDade Bankers: NatWest 24 Deansgate Bolton BL1 1BN External Auditors: SCCA Ltd T/A Stafford & Co. 3 The Studios 320 Chorley Old Road Bolton BL1 4JU

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Structure, Governance and Management

Status and Charity Number

Bolton Together is a registered charity (charity number 1163466) and a company limited by guarantee (company number 08730010).

Governing Document

The governing document of Bolton Together is a memorandum and articles of incorporation dated 14 October 2013, revised 9 April 2022.

The Trustees, who are also directors under company law, are appointed by ordinary resolution passed at a general meeting.

Members of the charity guarantee to contribute an amount not exceeding £10 to the assets of the charity in the event of winding up. The total number of such guarantees at 31 March 2024 was ten.

The key management personnel are identified as the Trustees and Chief Executive Officer.

Trustees and Officers

Details of the Trustees and Chief Executive Officer can be found on page 3.

Recruitment and Training of Trustees

We recruit Trustees to ensure a fair representation of our community and our membership, through open recruitment and an expression of interest. Following receipt of an Expression of Interest the Chair and CHIEF EXECUTIVE OFFICER meet with the prospective Trustee to determine suitability and discuss the role further.

A Trustee induction programme is in place and subject to review through consultation with the existing Board and Chief Executive Officer. All members are required to undertake training relevant to their adopted role and to increase their own awareness and knowledge of issues relating to the charity’s objectives.

Organisational Management

The day to day management of organisation is delegated to the Chief Executive Officer.

Committees of the Board

The Board of Trustees have the following committees:

HR Sub Committee: Martin Needham and Gill Smallwood Finance Sub Committee: Neil Hutchinson, Lindsey Darley and Jackie Robinson Membership Sub Committee Adam Warbrick and Jackie Robinson

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Public Benefit

The objects of the charity are:

  1. The promotion of social inclusion for children, parents and carers, who are socially excluded from society, or parts of society.

  2. The advancement of health of children, young people and parents/carers of children/young people and the relief of those in need by reason of youth, age, ill health, disability, financial hardship or any other disadvantage of children and parents/carers of children/young people. Activities in furtherance of this will include: Building partnerships between voluntary, community and social enterprise and public sectors on relevant issues to support the advancement in life of children and young people, and the support of families, children and young people in need.

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the period.

Related Party Transactions

Services provided by Bolton Together respond to both local and regional strategies and we continue to be a key member of strategic partnerships within Bolton and Greater Manchester. Our association with other voluntary organisations through collaborative partnership working continues and we have undertaken joint training and delivery of programmes and aim to develop and strengthen this further in the immediate and longterm future.

Conflicts of interest were managed through the Conflict of Interests Policy. For further details of related party transactions please see Note 8.

Arrangements for setting pay and remuneration of key management personnel

A remuneration review policy is adopted to review pay on an annual basis connected to the appraisal process. A recommendation is made by the HR subcommittee to the Board and to the wider Board for their approval. Responsibilities and alignment with other charity Chief Executive Officer roles and other roles within the organisaiton is taken into consideration alongside the budget available.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Trustee’s report

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2024. The trustees have adopted the provisions of 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).

Objects and Activities

Charitable Objectives

Vision

By working together collaboratively we will improve the quality of life for communities.

Mission

Through voluntary sector led collaboration, delivering high quality cost effective integrated services for children, young people and their families in Bolton, we will utilise existing resource more effectively and generate new funds and resources.

We have continued to build on the success of recent years and have further increased the investment secured and distributed to our members. The Family Hub voluntary sector delivery programme began in September ’24 and we recruited to the post of Project Co-ordinator to support the delivery of this innovative large new programme. We also continued our ongoing successful programmes including our IThrive mental health provision for 2 – 19 years ( 25 with SEND) and Holiday Food and Activity Delivery. We have been responsive to the needs of the charity, our members and children and young people as the investment we secure and distribute, and co-ordinate has grown further. We continue to work closely with our statutory partners including Greater Manchester NHS Integrated Care, Bolton Council Bolton NHS Foundation Trust and Schools.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

ACHIEVEMENTS AND PERFORMANCE

Key Achievements

Membership

Of the 1,672 community and voluntary sector organisations in Bolton. 24% specifically focus on supporting children and young people. Our membership ranges from smaller to larger organisations who when coming together reach our diverse communities in Bolton and enable services to be designed and delivered according to need. Demand for services has increased significantly over the year as has the complexity of the needs of our Bolton families who are experiencing multiple challenges.

Nine Bolton Based organisations joined the consortium over the year meaning we had a total of 40 members during this timeframe.

55% of Members were awarded funding from the consortium this year

9 new members

£1,336,097 distributed to members

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Governance

We have 9 Board members with 3 new Trustees joining the Board during the year.

We have designed and implemented comprehensive quality assurance processes including robust reporting, review meetings, partnerships, meetings and quality visits

Our agreement for IThrive provision moved over to an NHS contract and we completed a robust process of due diligence as part of this including the production of new policies required for this specific delivery and the development of a comprehensive Staff Handbook.

We completed the NHS Safeguarding Audit and the NHS Data Security and Protection Toolkit Self-Assessment for the first time.

In March the Board and staff team came together to discuss our plans and what we needed to do to achieve these. From this and our membership discussions, we now have a new Strategy for 2024 – 2027 which we have shared with our members and stakeholders.

Strengthening the Voice of Children and Young People and

We engaged via our members with young people and parents during the Preparing for Adulthood SEND Community Inclusion Programme, and as part of the Family Hub delivery.

We commissioned our members Bolton Toy Library to facilitate a parent panel and engage with wider parents and carers regarding what support they require and their experience of local services. During the year 14 parents were recruited to the panel with 12 attending.

332 parents engaged at events and community settings 26 young people with SEND and 53 parents of a child with SEND engaged regarding what community activities they access and what they would like to see in their neighborhood.

On World Mental Health Day we participated in an event organised by Bolton Council to celebrate the ‘Be Kind to Your Mind School Champions and the CHIEF EXECUTIVE OFFICER was a panel member responding to questions from young representations.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Our Annual Review held in November with our members focused on how the voice of the young person and their experience should impact our delivery and the decisions we make.

Communications and Engagement

We held our third annual event for members, funders and partners showcasing achievements and partnership working. This year the event held in November focused on the voice of the young person. We have developed a suite of consistent branded flyers for events and new services and a credit card sized contact card to distribute to those attending events. The quarterly members news update has continued to be produced with a Family Hub Newsletter and IThrive Referrer Newsletter also produced to support clear communication and engagement. The IThrive Provision and Family Hub Programme now have their own Padlet which is regularly updated for our providers, staff team and wider partners.

We have increased our presence on LinkedIn and continue to raise our profile and communicate our services and the difference made via different social media platforms.

IThrive Provision – Supporting 2 – 19 years (25 with SEND)

This programme offers support to children experiencing challenges with their mental health and emotional well being. Our 9 providers offer one to one and group support including counselling and SEND specific provision.

1,154 CYP supported through the IThrive programme 2 – 19 years

88% of young people met their goal 63% in the 2-11 years provision recorded an improvement in CORs and 55% in the ORS outcome

measures

76% demonstrated an improvement in the ORS and 57% in the CORS of the 11 – 19 (25 with SEND)

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Development of the IThrive Hub

The IThrive hub receives referrals from a range of statutory sources and parents via an online form. Referrals are triaged and allocated to the most appropriate provider alongside providing information and advice and signposting. The Hub works closely with the Children Adolescent Mental Health Service, via a seconded role into Bolton Together and establishment of clear communication and referral pathways.

1043 referrals were received into the IThrive Hub

This year several development sessions have been arranged for our IThrive partners including awareness raising on eating disorders, mindfulness, and trauma-informed practice. Workbooks for young people have been produced to support young people and parents in developing self-help strategies for their well-being. Guidance has been developed for referrers on how to engage to enable young people’s voices to be present in the referral process and form and guidance on how and when to refer. This guidance has led to more suitable referrals being made ensuring support is provided to the right people at the right time.

Family Hub Delivery Programme

Our Family Hub programme provides a range of support for children under five and their parents, working with our statutory partners to deliver co-ordinated support and learning opportunities. Nine providers deliver this offer.

948 parents accessed Stay and Play sessions 98% felt more confident with their child 77.5% felt they had a better relationship with their child following Perinatal Peer Support 100% reported improved outcomes in Infant Feeding 1679 Mums supported with infant feeding at Bolton Hospital

79 parents accessing Solihull Parenting courses

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Parent Peer Support Programme

395 parents/carers supported.

This offer supports parents whose children are experiencing difficulties with their mental health. The Breaking Barriers SEND-specific offer is in high demand with parents reporting significant improvements due to the support provided. This offer also offers activities for the child at the same time meaning that the parent can focus on themselves for a short period knowing their children are safe and happy.

The offer has adapted over the year to meet the needs of parents, with more one-to-one support sessions provided and a walking group developed to offer further support with clear benefits from parents supporting each other.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Holiday Activities and Food Programme – Easter, Summer and Winter Provision

The provision of diverse activities and food over the school holidays for children and young people in receipt of free school meals.

This offer has gone from strength to strength working closely with Bolton Council – training and longer-term funding for trusted providers.

Young People accessing Easter HAF 59 Young People accessing Summer HAF 651 Young People accessing Winter HAF 312

Online Safety Programme - My First Phone

A series of posters and a social media campaign were designed with young people with engagement from 52,958 people on Snapchat and 4,674 via Snapchat via our members Youth Leads UK.

Our Members Fortalice, BWITC, and The Flowhesion Foundation delivered this programme.

28 Workshops Delivered 70 professionals 590 young people engaged

Preparing for Adult – SEND Community Inclusion

A visual interactive report was produced with our final recommendations from young people, parents, and local organisations, outlining what worked well in local communities, what was on offer, and identifying the gaps and what was needed to improve accessibility. The final report can be found here: - - - https://bolton together.org.uk/send community inclusion/

We also provided seed funding to 12 organidations to improve their accessibility, following the application process with parents represented on the decision panel, this funding supported training, additional hours, and sensory packs were distributed.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Measuring Our Performance

We evaluate all of our delivery programmes through questionnaires, outcomes measures, and satisfaction questionnaires alongside collating a bank of case studies evidencing the difference made. Here are some examples of this below:

IThrive Service

Young Person and Parent/Carer Feedback:

98 % completing the questionnaire would recommend the service

“She listened to me, we did activities to help me think more positively about myself”

“It helped me feel more confident to make friends with other kids. Everyone has been really helpful and kind.”

Everyone is kind, caring and open. I feel I can talk about anything, including my worries. I can have some time to see other mothers and take advice.

This group has really helped me come out of my comfort zone.

Helen is very understanding, empathetic and took all of our concerns and issues into great consideration. Following this, Helen gave great guidance into how to solve these issues and was amazing support throughout. We could not have made these positive changes without this support.

My mentor has really helped me get my focus back in school and I have gained a lot of confidence

Family Hub Programme Delivery Feedback

“My child is more confident around others. The whole session is perfect and the staff are great”. – Family Hub Delivery

“We are now happily breastfeeding and expressing without any issues and I know if anything was to pop up that the girls aren't too far away. I've said it before and I'll say it again the support is so valuable and I feel very lucky to have the support. If it wasn't for the breastfeeding together ladies I genuinely think I would've given up and wouldn't know what I know today! Angels in disguise this squad!”

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

The Difference We Have Made.

1/Improved quality of life of children and young people through delivery of tailored services to diverse communities

An example of this:

Our Members delivered Stay and Play sessions to 831 children through our Family Delivery Programme, increasing parents and child confidence and supporting early years development and school readiness.

2/ Increased the capacity of the voluntary sector to deliver support to children, young people and families.

An example of this

Distributing the Family Hub Funding and securing the Million Hours Lottery Funding for the One Life Delivery, 12 members benefited from this funding.

3/Increased awareness and understanding of the value of voluntary sector provision in Bolton.

An example of this:

Representation at a wide range of Family Hub delivery groups alongside our statutory partners, with a focus on joint strategy development, communication and engagement, training and quality provision.

4/Increased collaboration between voluntary sector and statutory partners

An example of this:

Training for IThrive providers from the Child, Adolescent Mental Health Service on Trauma Informed Practice and SEND Pathways and joint reviewing of referrals. 5/Retained local investment supporting the local economy through securing investment in local organisations

An example of this:

Secured recurrent IThrive counselling from the Integrated Care Board when the original budget was nonrecurrent, leading to a valuable service being retained.

6/Increased joint working within the children and young people voluntary sector in Bolton

An example of this:

Family Hub Delivery

9 members working together to support children under five and their parents, providing a new offer in Bolton and sharing good practices alongside addressing challenges together.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Plans for the Year Ahead

  1. Secure funds to continue to deliver a comprehensive offer of support as part of IThrive 2-11 years.

  2. Begin delivery of the One Life Million Hours Funded Programme and the Lottery Thrive Plus Funding.

  3. Increase Bolton Together’s Profile at a Greater Manchester level

  4. Explore mechanisms for young people’s involvement in decision-making processes and quality assurance.

  5. Review and invest in our information systems to ensure they are fit for purpose

  6. Celebrate success and impact locally within Greater Manchester and nationally

  7. Develop a Funding Strategy

  8. Develop clear accounting processes bespoke to our model

Risk Management

A risk register is regularly updated and reviewed by the Chief Executive Officer and the Board outlining key risks to the organisation, rag rated and with mitigations in place.

Finance Review

During the year total income of £1,758,446 was received (2023: £1,202,358) with total expenditure being £1,268,986 (2023: £1,180,930). As a result of this net income for the year was £488,860 (2023: £129,735). This increase from the prior year is due to several grants being received in March 2024 where the expenditure is due to happen in the following financial year. In line with the Charities SORP guidance these funds have not been deferred and have therefore been carried forward into the 2024/25 financial year. Further information can be found in note 13.

The principal funding sources for the Charity are currently by way of grants and contract income received.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Reserves Policy

The Board of Trustees has established a reserves policy which appropriately reflects the risks to which the Charity is exposed. In compliance with such policy, it will review regularly both the sum it wishes to hold in unrestricted reserves and the basis for that figure. The reserves policy considers ongoing fixed costs, excludes variable costs and does not consider expenditure which is linked to restricted projects and therefore covered by restricted funds.

The Board has established a policy whereby the unrestricted funds not committed or invested in fixed assets or designated for a specific purpose Our policy is to have reserves of a minimum of £150,000 to enable the core functions and staff costs not accounted for in restricted funds to be covered for a one-year period. At this level, the Board feels that they would be able to continue the current core activities of the charity in the event of a significant drop in funding or other significant issue. This period would allow the Board to consider how the funding would be replaced or the activities changed.

At the 31 March 2024, unrestricted free reserves were £203,919.

Going Concern

For the period ending March 2024 the charity total funds of £618,595. Of this £203,919 is unrestricted and £414,676 is restricted.

Based on an assessment of future budgets and liquidity of assets, the Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Statement of Trustees’ responsibilities in respect of the Trustees’ annual report and the financial statements

The trustees (who are also directors of Bolton Together for the purposes of company law) 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).

Company 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 charitable company 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:

Select suitable accounting policies and then apply them consistently

Observe the methods and principles in the Charities SORP

Make judgements and estimates that are reasonable and prudent

State whether applicable UK Accounting Standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements

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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

This report has been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime of the Companies Act 2006.

Approved by the trustees on the 16[th] October 2024 and signed on their behalf by:

Lindsey Darley

Chair of Trustees

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Independent Auditors’ Report to the Trustees and Members of Bolton Together

Opinion

We have audited the financial statements of Bolton Together (the 'charitable company') for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charitable company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Trustees.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees (who are also the directors of the charitable company for the purposes of company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Our responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Independent Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, to detect material misstatements in respect of irregularities, including fraud and error and discussed these between our audit team members. We then designed and performed audit procedures responsive to those risks, including obtaining audit evidence sufficient and appropriate to provide a basis for our opinion.

We obtained an understanding of the legal and regulatory frameworks within which the charitable company and group operates, focusing on those laws and regulations that have a direct effect on the determination of material amounts and disclosures in the financial statements. The laws and regulations we considered in this context were the Companies Act 2006, the Charities Act 2011 together with the Charities SORP (FRS 102). We assessed the required compliance with these laws and regulations as part of our audit procedures on the related financial statement items.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which might be

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

fundamental to the charitable company's and the group's ability to operate or to avoid a material penalty. We also considered the opportunities and incentives that may exist within the charitable company and the group for fraud. The laws and regulations we considered in this context for the UK operations were General Data Protection Regulation (GDPR) and Anti-fraud, bribery and corruption legislation.

Auditing standards limit the required audit procedures to identify non-compliance with these laws and regulations to enquiry of the Trustees and other management and inspection of regulatory and legal correspondence, if any

.

We identified the greatest risk of material impact on the financial statements from irregularities, including fraud, to be within the timing of recognition of income and the override of controls by management, including estimates and judgments. Our audit procedures to respond to these risks included enquiries of management, and the Finance and Trustee Committees about their own identification and assessment of the risks of irregularities, sample testing on the posting of journals, reviewing accounting estimates for biases, reviewing regulatory correspondence with the Charity Commission, and reading minutes of meetings of those charged with governance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

We design procedures in line with our responsibilities, outlined below to detect material misstatement due to fraud:

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Bolton Together Trustees Annual Report for the financial year ending 31 March 2024

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditors responsibilities. This description forms part of our Report of the Independent Auditors

Use of our report

This report is made solely to the charitable company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Robert Stafford BA (Hons) FCA (Senior Statutory Auditor)

for and on behalf of SCCA Ltd T/a Stafford & Co Chartered Accountants and Statutory Auditor 3 The Studios 320 Chorley Old Road Bolton Lancashire BL1 4JU

Date: 16th October 2024

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Bolton Together

Statement of Financial Activities for the year ended 31 March 2024, including the Income and Expenditure Account

Unrestricted
Note
2024
£
INCOME FROM:
Charitable activities
2
-
TOTAL INCOME
-
EXPENDITURE ON:
Raising funds
600
Charitable activities
3
105,492
TOTAL EXPENDITURE
106,092
NET (EXPENDITURE)/INCOME
(106,092)
Transfer between funds
180,276
NET MOVEMENT IN FUNDS
74,184
Fund balances brought forward
129,735
TOTAL FUNDS CARRIED
FORWARD
203,919		 Unrestricted
Note
2024
£
INCOME FROM:
Charitable activities
2
-
TOTAL INCOME
-
EXPENDITURE ON:
Raising funds
600
Charitable activities
3
105,492
TOTAL EXPENDITURE
106,092
NET (EXPENDITURE)/INCOME
(106,092)
Transfer between funds
180,276
NET MOVEMENT IN FUNDS
74,184
Fund balances brought forward
129,735
TOTAL FUNDS CARRIED
FORWARD
203,919		 Restricted
2024
£
1,758,446		 TOTAL
2024
£
1,758,446		 Unrestricted
2023
£
-		 Restricted
TOTAL
2023
2023
£
£
1,202,360
1,202,360
1,202,360
1,202,360
-
-
1,063,801
1,180,930
1,063,801
1,180,930
138,559
21,430
(138,559)
-
-
21,430
-
108,305
-
129,735
- 1,758,446 1,758,446 -
600
105,492		 -
1,163,494		 600
1,268,986		 -
117,129
106,092 1,163,494 1,269,586 117,129
(106,092)
180,276		 594,952
(180,276)		 488,860
-		 (117,129)
138,559
74,184
129,735		 414,676
-		 488,860
129,735		 21,430
108,305
203,919 414,676 618,595 129,735

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

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Bolton Together

Balance Sheet as at 31 March 2024

Balance Sheet as at 31 March 202
Notes
CURRENT ASSETS
Debtors
9
Cash at bank and in hand
10
CREDITORS :amounts falling due
within one year
11
NET CURRENT ASSETS
NET ASSETS
FUNDS
Unrestricted: General
13
Unrestricted: Designated
13
Restricted
13
TOTAL FUNDS		 4
Company number: 08730010
2024
2023
£
£
£
£
98,784
119,117
834,941
803,446
933,725
922,563
(315,130)
(792,830)
618,595
129,733
618,595
129,733
53,919
129,735
150,000
-
414,676
-
618,595
129,735
933,725
(315,130)

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies but as this company is a charity, it is subject to independent examination under the Charities Act 2011. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with SORP FRS102.

The financial statements were approved and authorised for issue by the Board on 16[th] October 2024 and signed on its behalf by:

Lindsay Darley, Chair of Trustees

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Bolton Together

Statement of cashflows as at 31 March 2024

Notes 2024 2023
£ £
CASH INFLOW FROM OPERATING ACTIVITIES 12 31,495 309,500
CASH OUTFLOW FROM INVESTING ACTIVITIES
Interest paid - (3)
NET CASH OUTFLOW FROM INVESTING ACTIVITIES - (3)
NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 31,495 309,497
CASH AND CASH EQUIVALENTS AT THE START OF PERIOD 803,446 493,949
CASH AND CASH EQUIVALENTS AT THE END OF PERIOD 834,941 803,446
CASH AND CASH EQUIVALENTS CONSISTS OF:
Cash at bank and in hand 834,941 803,446

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Bolton Together

Notes to the accounts

1. ACCOUNTING POLICIES

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are follows:

a. Basis of Preparing Financial Statements

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with 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 issued in October 2019 (SORP FRS102), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice that is SORP FRS102.

Bolton Together meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

b. Critical accounting 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 for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Trustees opinion there are no judgements other than those disclosed in the policies below.

c. Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going

The trustees have made no key judgments which have a significant effect on the accounts.

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities within the next reporting period.

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Bolton Together

d. Income recognition

Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received and the amount can be measured reliably.

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Contract income received in advance of a provision of a specified service is deferred until the criteria for income recognition are

e. Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

f. 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 settlement will be required and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accrual 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 bsis consistent with the use of resources.

All expenditure is shown inlucsive of VAT.

j. Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Bolton Together

k. Cash at bank and in hand

Cash at bank and cash 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.

l. 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 after allowing for any trade discounts due.

m. Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

n. Pensions

o. Corporation tax and VAT

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity. Bolton Together is not VAT registered and as such all expenditure is shown inclusive of applicable VAT

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Bolton Together

2. INCOME FROM CHARITABLE ACTIVITIES

Unrestricted
2024
£
-
-
Government Grant Income:
Unrestricted
2024
£
Bolton Council
-
Bolton NHS Foundation Trust
-
NHS Bolton Clinical Commissioning Group
-
NHS Greater Manchester
-
-
Project Delivery
eptember 2024		 Unrestricted
2024
£
-
-
Government Grant Income:
Unrestricted
2024
£
Bolton Council
-
Bolton NHS Foundation Trust
-
NHS Bolton Clinical Commissioning Group
-
NHS Greater Manchester
-
-
Project Delivery
eptember 2024		 Restricted
2024
£
1,758,446		 TOTAL
2024
£
1,758,446		 Unrestricted
2023
£
-		 Restricted
2023
£
1,202,360		 TOTAL
2023
£
1,202,360
- 1,758,446 1,758,446 - 1,202,360 1,202,360
Restricted
2024
£
958,046
253,832
406,179
96,000		 TOTAL
2024
£
958,046
253,832
406,179
96,000		 Unrestricted
2023
£
-
-
-
-		 Restricted
2023
£
323,941
250,000
345,296
96,000		 TOTAL
2023
£
323,941
250,000
345,296
96,000
- 1,714,057 1,714,057 - 1,015,237 1,015,237

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Bolton Together

3. EXPENDITURE ON CHARITABLE ACTIVITIES

Core activities
Project delivery
TOTAL EXPENDITURE		 Staff costs
Governance &
Support costs
£
£
72,455
24,304

37,257
-

109,712
24,304		 Other Direct
costs
Total 2024
£
£
8,733
105,492
1,126,237
1,163,494
1,134,970
1,268,986

Previous reporting period 16th

Core activities
Project delivery
TOTAL EXPENDITURE		 Staff costs
£
76,675
-		 Governance &
Support costs
Other Direct
costs
£
£
15,217
25,237
-
1,063,801
15,217
1,089,038		 Total 2023
£
117,129
1,063,801
76,675 1,180,930

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Bolton Together

4. GRANTS TO INSTITUTIONS

2024 2023
£ £
Action for Children Services Ltd 36,126 25,776
Baby Basics 7,500 8,085
Believe Achieve CIC 15,929 -
Bolton Lads and Girls Club 117,276 198,928
Bolton Middlebrook Leisure Trust Limite 12,275 10,508
Bolton Solidarity Community Association 9,290 8,877
Bolton Trampoline Club 1,780 -
Bolton Toy Library 94,916 112,373
Bolton Wanderers Community Trust 96,758 87,780
Bolton YMCA - 45,754
Breaking Barriers 59,988 94,554
Breastfeeding Together 124,892 -
Child Action Northwest 45,210 31,000
Friends of Green Fold 1,000 -
Fortalice 144,395 157,202
The Flowhesion Foundation 38,343 29,450
Homestart Host 89,473 73,028
The Hub at Westhoughton 4,375 -
Lancashire Outdoor Activities Initiative - 9,822
The Lancashire Wildlife Trust 22,380 29,084
Little Bats Learning CIC 22,959 21,616
MHIST 26,020 25,050
Proud 2B Parents 9,100 -
The Proud Trust 2,750 5,500
Raise the Youth Foundation CIC 27,642 27,000
The Sycamore Project - 3,862
Urban Outreach 68,456 28,815
Youth Leads 3,336 5,837
Zacs Youth Bar - 23,900
TOTAL EXPENDITURE 1,082,169 1,063,801

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Bolton Together

5. ANALYSIS OF GOVERNANCE AND SUPPORT COSTS

Governance costs
Previous reporting period
Governance costs
Governance costs
Auditors remuneration
Insurance
Accountancy fees
Professional fees		 Total
allocated
£
24,304
24,304
Total
allocated
£
15,217
15,217
£
7,230
4,202
11,461
1,411
24,304		 Core
activities
Project delivery
Basis of
apportionment
£
£
24,304
-
Core costs only
24,304
-
Core
activities
Project delivery
Basis of
apportionment
£
£
15,217
-
Core costs only
15,217
-
2024
2023

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Bolton Together

6. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging

Auditors remuneration

2024 2023 £ £ 7,200 7,200

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Bolton Together

7. STAFF COSTS AND KEY MANAGEMENT PERSONNEL

Wages and salaries
Social security costs
Pension costs		 2024
2023
£
£
87,648
67,294
739
6,364
4,885
3,017
93,272
76,675

No employee received total employee benefits (excluding employer pension costs) of more than £60,000.

The average number of staff employed during the period was 4 (2022: 3)

The key management personnel of the charity comprise the Trustees and the CEO. The total employee benefits of the key management personnel of the charity are shown below:

Wages and salaries
Social security costs
Pension costs		 2024
2023
£
£
44,450
42,100
2,223
4,554
4,879
2,105
51,552
48,759

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Bolton Together

8. TRUSTEES' REMUNERATION AND EXPENSES, AND RELATED PARTY TRANSACTIONS

There were no trustees' remuneration or other benefits for the period (2023:£nil).

No trustees' were paid expenses for the period (2023: £nil)

The trustees have indemnity cover.

The following were related parties during the period:

N Hutchinson (Trustee) is the Managing Director of Bolton Middlebrook Leisure Trust who received grants from the charity for the delivery of services. The value of these grants in the year was £12,275 (see note 4).

G Smallwood (Trustee) is the Chief Executive of Fortalice who received grants from the charity for the delivery of services. The value of these grants in the year was £144,395 (see note 4).

E Hutchinson (Trustee) and J Robinson (Trustee) are the Chief Executive Officer and Director of Finance, respectively, at Bolton Lads and Girls Club who received grants from the charity for the delivery of services. The value of these grant in the year were £117,276 (see note 4). Bolton Lads and Girls Club administer the staff Healthcare Plan which is recharged to the charity at cost.

Bashir Aideed is a Development Worker at Bolton Solidarity Community Association. Bolton Solidarity Community Association receive grants from the charity for the delivery of services. During the year the value of the grant was £9,290 (see note 4).

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Bolton Together

9. DEBTORS

Trade debtors
Prepayments
Accrued income
CASH AT BANK AND IN HAND
Cash at bank and in hand		 2024
2023
£
£
-
-
98,784
115,251
-
3,866
98,784
119,117
2024
2023
£
£
834,941
803,446
834,941
803,446

10. CASH AT BANK AND IN HAND

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Bolton Together

11. CREDITORS : Amounts falling due within one year CREDITORS : Amounts falling due within one year
2024 2023
£ £
Trade creditors 72,998 108,303
Social security and other taxes 5,513 5,658
Other creditors 26,555 1,095
Accruals for grants payable - -
General accruals 18,018 59,705
Deferred income 192,046 618,069
315,130 792,830

Deferred income is for income received from contracts during the period that relates to future periods.

Deferred income
Balance at 1 April 2023 618,069
Movement in the year (426,023)
Balance at 31 March 2024 192,046

12. CASH INFLOW FROM OPERATING ACTIVITIES

Net income for the year
Adjustments for:
Interest paid
(Increase)/decrease in debtors
Increase/(decrease) in creditors		 2024
2023
£
£
488,860
21,428
3
20,334
51,321
(477,699)
236,748
31,495
309,500

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Bolton Together

13. MOVEMENT IN FUNDS

Restricted Funds
Bolton Council		 Balance at
Incoming
Resources
Balance at
1 Apr 23
Resources
Expended
Transfers
31 Mar 2024
£
£
£
£
£
-
549,166
(250,795)
(24,234)
274,137
-
267,033
(180,162)
(24,032)
62,839
-
85,266
(60,934)
(8,288)
16,044
-
29,108
(15,123)
(4,375)
9,610
-
27,473
(22,005)
(2,030)
3,438
-
253,832
(223,937)
(25,000)
4,895
-
44,389
(12,881)
(31,508)
-
-
205,539
(174,942)
(26,768)
3,829
-
70,640
(65,699)
(4,941)
-
-
130,000
(79,090)
(19,500)
31,410
-
96,000
(77,926)
(9,600)
8,474
-
1,758,446
(1,163,494)
(180,276)
414,676
Family Hubs
HAF
Early years, Stay, Play, Learn
Internet safety
PFA Send
Bolton NHS Foundation Trust
Emotional health and wellbeing
National Lottery Community Fund
Thrive Plus
NHS Bolton Clinical Commissioning Group
Thrive Alliance
IThrive Parent Peer Support Programme
Referral Hub & Increase to Perinatal offer
NHS Greater Manchester
I Thrive Counselling
Total Restricted Funds
Unrestricted Funds
General
Designated
Total Unrestricted Funds
Total Funds
129,735
-
(106,092)
30,276
53,919
-
-
-
150,000
150,000
129,735
-
(106,092)
180,276
203,919
129,735
1,758,446
(1,269,586)
-
618,595

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Bolton Together

13. MOVEMENT IN FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Tangible fixed assets - - -
Net current assets/(liabilities) 203,919 414,676 618,595
203,919 414,676 618,595
Previous reporting period
Balance at Incoming Resources Balance at
1 Apr 22 Resources Expended Transfers 31 Mar 2023
£ £ £ £ £
Restricted Funds - 1,063,801 (925,244) (138,557) -
Total Restricted Funds - 1,063,801 (925,244) (138,557) -
Unrestricted Funds 108,305 - (117,129) 138,557 129,733
Total Funds 108,305 1,063,801 (1,042,373) - 129,733

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Bolton Together

13. MOVEMENT IN FUNDS (CONTINUED)

ANALYSIS OF NET ASSETS BETWEEN FUNDS

Unrestricted Restricted Total
Funds Funds Funds
£ £ £
Tangible fixed assets - - -
Net current assets/(liabilities) 129,733 - 129,733
129,733 - 129,733

Description of restricted funds

Bolton Council

Family Hubs

Delivering the Family Hub voluntary sector offer, providing a range of early years interventions.

HAF

Early years, Stay, Play, Learn

Provision of food and activities for those eligible for free school meals during the school holidays.

Stay and Play sessions via our members to provide connections to the community and support development and parents confidence.

Internet safety

Development of resources and workshops to support children and parents to increase their knowledge and improve online safety.

PFA Send

Identifying areas of good practice in Farnworth and Rumworth and identifying gaps and finding out the barriers to young people with SEND accessing services, making recommendations based on these findings.

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Bolton Together

13. MOVEMENT IN FUNDS (continued)

Bolton NHS Foundation Trust Emotional health and wellbeing

IThrive Parent Peer Support Programme

A comprehensive offer of support via our members as part of the 0-19 service in Bolton to support children 2 – 11 years and their parents through mentoring, home visits, one to one support and group work.

Group work, one to one delivery and drops in for young people aged 11 – 19 ( 25 with SEND) across four partners to support improving mental health and well being.

A comprehensive offer of support for 11 – 19 ( 25 yrs. with SEND) of mental health support through one to one and group delivery, via four providers

For parents and carers of children who are experiencing mental health difficulties. Well being courses, one to one guidance and group sessions to provide support and guidance and prevent parents feeling isolated.

Peer Support groups delivered to support parents who are feeling anxious and experiencing low mood pre-birth or following the birth of a child.

NHS Greater Manchester

Counselling support via two providers for children and young people – aged 8 – 19 yrs. (25 with SEND). Up to 12 sessions provided

42