2023-03-31-accounts

Company registration number: 8528548 Charity registration number: 1163945

Wigan And Leigh Community Charity

known as

Wigan And Leigh Community Charity

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 31 March 2023

Page 1 of 19

Wigan And Leigh Community Charity

Contents

Contents
Reference and Administrative Details	1
Trustees' Report	2 to 3
Statement of Trustees' Responsibilities	4
Independent Examiner's Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 15

Page 2 of 19

Wigan And Leigh Community Charity

Reference and Administrative Details

Trustees

Ms Eunice Smethurst

Mrs Genette Smith – Until June 2022 Dr Dane Anderton – resigned November 2023 Mr Peter Smith – Until June 2022 Jacqueline Lowe – Until June 2022 Sonya Bithell – Appointed June 2022 Edward Ellis – Appointed June 2022 Kerry Whittle – Appointed June 2022

Principal Office

Platt Bridge Community Zone 81 Ribble Road, Platt Bridge Wigan Greater Manchester WN2 5EG

Company Registration Number

8528548

Charity Registration Number

1163945

Page 3 of 19

Wigan And Leigh Community Charity

Trustees' Report

The Trustees, who are Directors for the purpose of company law, present the Annual Report together with the financial statements of the Charitable company for the year ended 31st March 2023

Overview

1. Wigan And Leigh Community Charity was awarded £1million funding in 2017 by Power to Change for 5 years

2. As part of the future planning process, the Trustees have agreed to widen their remit, now to include new Charitable Objects and a wider geographical area of benefit, from Abram Ward to the whole of the borough of Wigan. This will create a Place Based approach to growing and sustaining community empowerment.

3. At their AGM in 2020, Members agreed unanimously that there should be a new name for organisation that better reflected the borough-wide brief of the organisation, and that it should be changed to Wigan and Leigh Community Charity.

4. The organisation operates in two key areas: Asset Transfer, Development and Management, and Business Support and Growth under the banner of Made in Wigan.

5. The Made in Wigan element of their work covers the provision of business services, ranging from introductory workshops in social enterprise for schools and other aspirant entrepreneurs through to coaching, mentoring and professional development for more established self-employed business owners. It is reflected in the Made in Wigan initiative, which promotes the goods and services of social entrepreneurs in the borough

Page 4 of 19

Aims and Objectives

Vision and Values

The Wigan and Leigh Community Charity (W&LCC) exists to build on the expertise developed in the Abram Ward Community Charity in order to maximize local resources and instigate, nurture and develop community business and social enterprise across the whole borough of Wigan. We provide the knowledge, skills, networks and platforms to enable social enterprise in all its different forms to thrive, thus contributing at a significant level to the education, employment and enterprise in Wigan and its neighbouring boroughs.

Our values include

• a commitment to protect the environment to achieve net-zero buildings by 2030

• an unswerving commitment to diversity and inclusion at all levels of our organisation

Value Proposition

The Wigan and Leigh Community Charity offers a ‘one-stop shop’ for aspirant local entrepreneurs and community leaders who need access to the knowledge, skills, networks and resources, both on and off line, to set up successful community-focused businesses in the borough and its immediate surroundings. The offer is provided through a mixture of public funding and private earned income.

We achieve this by working closely with the local authority, local business and community networks. We manage buildings accommodating small businesses; we promote community businesses by promoting them on and off line, in especially designed and managed trading locations; we empower local communities to become more entrepreneurial through our practical, reality-based training and development; and we stimulate early ambitions by providing experience-based education, mentoring and work experience for young people.

Objectives

We will deliver our Vision by:

1. Developing brand awareness for Wigan and Leigh Community Charity as our overall identity, including the promotion of our Made in Wigan initiative.

2. Supporting a Community Wealth Building model for the borough of Wigan through transfer of assets for Community Business and Social Enterprise

3. Growing Community Business hubs across the borough of Wigan

4. Continue Asset Management of Platt Bridge Community Zone, and identify further opportunities for Asset Management across Wigan Borough

5. Develop and deliver Education Awareness programmes to help local people develop their own Social Economy organisation

6. Act as a provider of Enterprise Coaching support to Social Economy organisations in Wigan Borough

7. Supporting the development of ward-based Community Organising, including Neighbourhood Plans, to create Planning Policies for Community Businesses as integral to the local neighbourhoods’ development

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1. We have commenced plans to develop a Community Organizing approach in Wigan Borough, commencing with Abram Ward. WLCC are partners on an initiative called Vocal Eyes which will develop Neighbourhood level approaches via Participatory Budgeting to 5 parts of the Borough.

2. WLCC has been the representative for the Social Economy sector at Wigan’s Community Wealth building Anchor partnership since 2020. Over the last 12 months, all Anchors (including WLCC) have undertaken a Spend Analysis and identifying gaps and opportunities to spend money in Wigan, alongside Regional, National and International spend.

3. Supporting Local, Regional and National strategies as part of WLCC’s role in Community Wealth building in Wigan, growing the Social Economy in Greater Manchester, and leading on the Social Enterprise Place Town kitemark via Social Enterprise UK.

4. Supporting local Wigan Borough partnerships, from Food networks to Culture partnerships to ensure local residents and local Social Economy organisations have supported required, via a cooperative approach

5. Act as Strategic Lead for the Proper Good programme in Wigan Borough

Page 6 of 19

Wigan And Leigh Community Charity Trustees' Report

Public Benefit

• Assets and Facilities Management – Social Economy accommodation: rental and room hire

• Platt Bridge Community Zone

• Place Based approach to managing Community Assets and Facilities

• Business Start Up and Scale Up support to the Social Economy in Wigan Borough

• Seed fund support to help Social Economy organisations to Start up

• Education, Training and Consultancy Services

• Neighbourhood Plan Forum

• Community Organising workshops

• Enterprise Awareness programmes – supporting people of all ages to set up a Social Economy organisation

• Partnership working with the Voluntary, Community, Faith and Social Economy sector to provide support to local communities

The trustees confirm that they have complied with the requirements of section 4 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Structure, governance and management

Nature of governing document

• Company Limited By Guarantee by articles of association

• Registered with Charity Commission

The annual report was approved by the trustees of the charity on 20 December 2023 and signed on its behalf by:

S Bithell Sonya Bithell Trustee

Page 7 of 19

Wigan And Leigh Community Charity Statement of Trustees' Responsibilities

The trustees (who are also the directors of Wigan And Leigh Community Charity for the purposes of company law) are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and 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 have been followed, subject to any material departures disclosed and explained in the financial statements; and

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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.

Approved by the trustees of the charity on 20 December 2023 and signed on its behalf by:

S Bithell Sonya Bithell Chair

Page 8 of 19

Wigan And Leigh Community Charity Independent Examiner's Report to the trustees of Wigan And Leigh Community Charity

I report on the accounts of the charity for the year ended 31 March 2023 which are set out on pages 6 to 15 .

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

• (1) which gives me reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

• have not been met; or

• (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

...................................... Woodville Accountancy

20 December 2023

Page 9 of 19

Wigan And Leigh Community Charity Statement of Financial Activities for the Year Ended 31 March 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Gains and Losses)
Note	Unrestricted funds £ Total 2022 £
Income and Endowments from:
Donations and legacies 3	- -
Charitable activities 4	271,653 175,681
Investment income 5	- -
Other income 6	36,147 45.710
Total Income	307,800 221,391
Expenditure on:
Charitable activities 7	(167,634) (153,339)
Other expenditure 8	(42,846) (40,612)
Total Expenditure	(210,480) (193,951)
Net income/(loss)	97,320 27,441
Reconciliation of funds
Total funds carried forward 19	225,352 128,032

All of the charity’s activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown in note 19.

Page 10 of 19

Wigan And Leigh Community Charity (Registration number: 8528548) Balance Sheet as at 31 March 2023

Note	2023 £ 2022 £
Fixed assets
Tangible assets 15	40,458 23,699
Current assets
Debtors 16	13,623 9,460
Cash at bank and in hand	187,630 109,610
	201,253 119,070
Total assets less current liabilities	241,711 142,769
Creditors: Amounts falling due after more than one year 17	(16,359) (14,737)
Netassets	225,352 128,032
Funds of the charity:
Funds
Unrestricted funds	52,322 89,600
Restricted funds	173,030 38,432
Total unrestricted funds	225,352 128,032
Total funds 19	225,352 128,032

For the financial year ending 31 March 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

• The members have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 20[th] December 2023 and signed on their behalf by:

S Bithell Sonya Bithell Chair

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

1 Charity status

The charity is a charity limited by guarantee and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

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 (FRS 102) (effective 1 January 2015) – (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Wigan And Leigh Community Charity 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 notes.

Going concern

The trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

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 the income receivable can be measured reliably.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustee’s meetings and reimbursed expenses.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Tangible fixed assets

Individual fixed assets costing £100.00 or more are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustee’s discretion in furtherance of the objectives of the charity.

Designated funds are unrestricted funds set aside for specific purposes at the discretion of the trustees.

3 Income from donations and legacies

3 Income from donations and legacies
	Unrestricted funds
	General £	Total 2023 £ Total 2022 £
Grants, including capital grants;
Grants from other charities		- - -
		- - -
4 Income from charitable activities
		Restricted Funds
		Designated £ Total 2023 £
Community Education & Skills		271,653 271,653
		271,653 271,653
5 Investment income
	Unrestricted funds
	Designated £	Total 2023 £ Total 2022 £
Interest receivable and similar income;
Interest receivable on bank deposits

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

6. Other income

6. Other income
	Unrestricted funds
	Designated £ Total 2023 £ Total 2022 £
Income from trading subsidiary	34,778 34,778 44,100
Deferred Income	1,369 1,369 1,610
Other income	- - -
	36,147 36,147 45,710

77. Expenditure on charitable activities

Note	Designated £ General £ Total 2023 £ Total 2022 £
Staff costs	82,659 - 82,659 93,066
Allocated support costs	84,975 - 84,975 101,488
Other adjustments	0 0 0
Governance costs	0 8,922 8,922 6,088
	167,634 8,922 176,556 159,428
Restricted Funds	Grant funding of activity £ Activity support costs £ Total 2023 £
Princes Trust	9,352 0 9,352
MIW Minis Funding	7,354 89 7,265
PTC Funding	130,658 130,637 21
Neighbourhood Plan Support	12,969 0 12,969
Brighter Borough	500 0 500
Cost of living grants	4,895 0 4,895
ESF Funding	5,173 0 5,173
Local access proper good funding 14,475 14,475 0
Local access development grant 5,700 5,700 0
Greater Manchester 51,279 16,733 34,546

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Wigan Council	58,000 58,000
Main Grants	9,677 9,677
10GM	30,672 30,672
	340,704 167,634 173,070

£0 (2021 - £0) of the above expenditure was attributable to unrestricted funds and £167,634 (2022 - £153,340) to restricted funds.

Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

8. Other Expenditure
			Total	Total
		Designated	2023	2022
	Note	£	£	£
Staff costs
Wages and salaries		-	-	-
Social security		-	-	-
Other staff costs		-	-	-
Legal fees		1,149	1,149	909
Marketing and publicity		0	0	0
Depreciation, amortisation and other similar
costs		-	-	6,088
Rent and Rates		24,097	24,097	8,727
Repairs and Renewals		3,830	3,830	7,371
Other resources expended		11,427	11,427	15,297
Allocated support costs	13	2,342	2,342	2,220
		42,846	42,846	40,612

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9 Analysis of governance and support costs

Governance Costs

Unrestricted funds Total General 2023 £ £ 8,922 8,922 8,922 8,922 Depreciation, amortisation and other similar costs

10 Net incoming resources for the year include :

10 Net incoming resources for the year include:
	2023 £ 2022 £
Depreciation of fxed assets	8,922 6,088
11 Trustees remuneration and expenses

12 Staff costs

The aggregate payroll costs were as follows:

	2023 £ 2022 £
Staff costs during the year were:
Wages and salaries	78,544 86,800
Social security costs	4,115 6,266
Other staff costs	- -
	82,659 93,066

No employee received emoluments of more than £60,000 during the year.

No employee received emoluments of more than £60,000 during the	year.
13 Independent examiner's remuneration
	2023 £ 2022 £
Examination of the fnancial statements	2,342 2,220

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

14 Taxation

The charity is a registered charity and is therefore exempt from taxation.

15 Tangible fixed assets

15 Tangible fxed assets
	Furniture and equipment £ Computer equipment £ Total £
Cost
At 1 April 2022	50,787 31,300 82,087
Additions	25,680 0 25,680
At 31 March 2023	76,467 31,300 107,767
Depreciation
At 1 April 2022	32,786 25,601 58,387
Charge for the year	6,872 2,050 8,922
At 31 March 2023	39,658 27,651 67,309
Net book value
At 31 March 2023	36,809 3,649 40,458
At 31 March 2022	18,001 5,699 23,670
16 Debtors
		2023 £ 2022 £
Trade debtors		13,623 9,460
17 Creditors: amounts falling due after one year
		2023 £ 2022 £
Trade creditors		1,492 3,352
Other creditors		3,986 (702)
Accruals		10,881 12,087
Deferred income		0 0
		16,359 14,737
18 Reserves
		Other reserves £ Total £
At 1 April 2023		225,352 128,032

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Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 March 2023

19 Funds
			Incoming resources £ Resources expended £ Balance at 31 March 2023 £
Unrestricted funds
General			(36,147) 42,846 -6,699
Designated			(271,653) 167,634 104,019
Total funds			(307,800) 232,331 97,320
20 Analysis of net assets between funds
			Unrestricted funds
			General £ Designated £ Total funds £
Tangible fxed assets			40,460 - 40,460
21 Analysis of net funds
			At 1 April 2022 £ Cash fow £ At 31 March 2023 £
Cash at bank and in hand			109,610 78,021 187,631
Net debt			109,610 78,021 187,631

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