WIGAN AND LEIGH COMMUNITY CHARITY FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Registered Charty No. 1163945 Company Registrabon No. 08528548 WIGAN AND LEIGH COMMUNITY CHARITY INDEX PAGE NUMBER CONTE TRUSTEES ANNUAL REPORT INDEPENDENT EXAMINERS REPORT STATEMENT OF FINANCIAL ACTIVITIES BALANCE SHEET STATEMENT OF CASH FLOWS 9-18 NOTES TO THE ACCOUNTS WIGAN AND LEIGH COMMUNrrY CHARITY Report of the Trnstees for the year ended 31# March 2024 The Trustees present their Annual Directors. Report and financial statements of the Charity for the year ended 31 March 2024 which are also prepared to rneet the requirements for a Dirertor5' Report and Accounts for Companies Act purposes. The financial statements cornply with the Charities Act 2011, the Companies Act 2Ci16. the Memorandum and ArtTrcles of Association, and the Accounting and Reporting by Charities= Statement of Recornmended Practi￿ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191. Objertlves and activltles To provide services and support to the local community in area5 such as food wverty, mental health support, reducing social isolation. supporting people with disabilities and SUPFKSrtsng people back into skills training and employment. A review of our achievements and performan Managed the Proper Good Wigan programme. supwrting Social Enterprises into accessing Social Investment. plus commenced the Social Enterprise support programme for new Enterprises. We also maintained our community hub at Platt Bridge Community Zone and developed new se￿Ice5 in partnership with our Social Enterprise and Charity mernbers. We also continued plans to manage a second community hub in Wigan 8orough. We a150 continued to lead on the Wigan Borough Social Enterprise Network and support the members with awareness raisin& podcasts, training and Bysiness Support. We also continued supporting our Neighbourhoods by sUPPOrting with Community Organising and empower local people. Financial review This year has been one of change, with previous fvnded programmes having come to a close and new ones due to commence. This financial year has also seen the company look to develop new ways of generating income in our buildings. looking at new models for income generation. Investment powers and poliry Most of the Charity's funds are to be spent in the short term so the opportunities for longer temi investment are limited. The Charity aims to maintain an adequate level of reserves to ensure it can continue to provide the services of the charity. Reserve5 Policy The balance held in unrestricted reserves on 31° March 2024 was £86.744 of which £55.609 are free reserves after allowing forfunds tied up in tangible fixed assets. WIGAN AND LEIGH COMMUNITY CHAIUTY Risk management On an annual basis, the Trustees cOndl￿ a review of the major risks and systems have been established to mitigate those risks. Plans for Future Period5 To continue to SUPPOrt on leading the Social Economy sedor in Wigan Borough and sUPPOrting both new and established organisations. plus support into Sooal Investment. A15Q to devebp training programmes based on the needs of our members. To continue to manage Community hubs in the Wigan Borough and develop services within these, in partnership with our Social Economy members. to provide services of need to the communities they are located in. Structure, Governance and Management Wigan and Leigh Community Charity is a cornpany limited by guarantee governed by its Memorandum and Articles of Association dated 9 April 2015. amended by special resolution on 25 September 2015 and 131h March 2021. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 13, October 2015. Appointment of Trustees As set out in the Articles of Association trustees are elected by the members of the charitable company attending the Annual General meeting and serve for a period of 3 years. Trustee induction and tralnlng New trustees will be familiar with the work of the charity. New trustees will receNe/be directed to: The memorandum and articles- minutes of previous meetings: the10st annual ac¢ount5 (with advice on their content). Charity Cornmission and Companies House advi￿ and regulations and The Charity Commission pack for new trustees. New trustees will also be given one-to-one advice on particular aspects of the chariVs work. depending on their knowledge and area of expertise. Compliance training required including Safeguardin& GDPR training. Or8anisatlon The Board of Trustees administers the charity. The Board meets monthlys With a subgroup meeting prior or following the board meeting dependent on need. The Chief Executive Officer is appointed ty the Trustees to manage the strategic direction of the Charity. WIGAN AND LEIGH COMMUNrrY CHARITY Related parties and ctropefation with other organi5ations None of our Trustees receive remuneration or other benefit from their work with the Charity. Any connection between a Trustee or Senior Manager with any seryice providers must be disc105ed to the full board of Trustees in the same way as any other contrartual relationship with a related party. In the current year no such related party transactions were reported. Travel expenses are paid to Trustees. Reference and administrative infornialion Charity Name.. Wigan and Leigh Community Charity Charity Number: 1163945 Company Registration Number: 08528548 Directors and Trustees The Directors of the charitable company {the Charity) are its Trustees for the purpose of Charity Law. The Trustees and Otficers serving during the year and since the year end were as follows.. Key management personnel: Truste￿ and Dlrectors Eunice Smethurst Dane Anderton Sonya Bithell Edward Ellis Kerry Whittle (resigned Ortober 20231 (resigned Ortober 20231 Treasurer Trustee Trustee Chlef Executlve Officer David Baxier Registered Office Platt Bridge Community Zone 81 Ribble Road Wigan WN2 SEG Independent Examiners12024) Community Accountancy Service ￿rnited The Grange PilErim Drive Beswick Manchester MII 3TQ WIGAN AND LEIGH COMMUNttY CHARITY Independent Eyaminers12023) Woodville Accountancy Unit 20b Yarrow Business Centre Chorley PR6 OLP Bankers Co-operative Bank plc 18alloon Street Manchester M604EP Trustees, responsibilities in relation to the financial 5tatemeThts The Charity Trustees (who are also the Directors of Wigan and Leigh Community Charity for t purposes of Company Lawl are responsible for preparing a Trustee5' annual report and financial statements in accordance wtth applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Prartice). Company13w requires the Charity Trustees to prepare financial ststernents for eath 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 the financial statements, the Trustees are required to= Select suitable accounting principles and then apply them consistently: Observe the methods and principles in the applicable Charities SORP.. Make judgments and estimates that are reasonable and prudent.. State whether applicable accounting stsndards have been followed. subject to any material departures that must be disclosed and explained in the financial statements. Prepare the financial statements on a going concern basis unless it is appropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the Charity and to enable them to ensure that the financial statements comply with the Companies Art 2006. They are also responsible for safeguarding the assets of the Charity and taking reasonable step5 for the prevention and detection of fraud and other irregularities. By order of the Board of Trustees Sonya Bithell Treasurer Date.. 28 January 2025 Independent examiDer's report to the trusttts of WIGAN AI%D LEIGH COMMiINITY CHAIUTY I report on the accounts of the ¢omFany for the year ended 31° Mawh 2024. which are set out on pag¢s 6 to 18. Respective re5ponsibAlities of trustees and eumiDer The trustees (￿'hO are also the directors of the company for the purwses of company law) are responsible for the preparalion of the accounls. The tnstees consider that an audit is not required for this )'¢ar under section 144(2) of the Charities Act 2011 (the 2011 Acl) and that an independent examination is ne¢ded. Th¢ cl)ariry is required by company law to prepare accrued accounts and l am qualitied to undertake the examination by being a qualified member of The Association of Chartered Certified Accountsnts. Having satisfied myself that the charity is not subject to audil under company law and is eligible for independ¢nt examin￿10n. it is my reswnsibility to: examine th¢ accounts under srttion 145 of the 2011 Act ' to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(b) of the 2011 Act. and to state whether particular matters have come to my attention. Basis of independent examiner's report My examination Vwas Ca￿led out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting Tecords kept by the harity and a comparison of the accounts presented with those records. It also includes consideraiion of any unusual items or disclosures in the accounts. and seeking explanations from you as trust¢¢s concerning any such matters. The procedures undertaken do not provide all ihe evidence that would be required in an audit and conwuently no opinion is given as to whether the accounls present a 'tn]e and fair view, and the report is limited to those matters set out in the staiement below. Independent ¢12miner'$ ststem¢nt In conn¢clion ￿7th my examinaiion. no matter has come to my attention.. (l ) which gives me reasonable cause lo believe that in any material respect the requirements to keep accounting records in accordance with section 386 of the Companies Act 2006. to prepare accounts which accord with the accounting records comply with the accounting requirements of section 396 of the Companies Act 2006, ' and Ith the meihod5 and principles of the Statement of R¢comm¢nded Prnctice: Accounting and Rewrting by Charities have not been met. or {2) to which. in my opiniorL attenlion should be drawn in order to ¢nable a proper understanding of ihe accounts to be reached. AM King FCCA Community Accountancy Service Ltd The Grange, Pilgrim Drive, Bes￿1¢￿ Manchester. Ml13TQ Date: 28, January 2025 LW31 IIICL IIKOME AND Tcal Fundl Tual YearEThYvd 2024 2023 ltttomÈlvcth.' o￿ti￿5 and 13) (4) 15) 207,29S 37,195 271.￿3 36.147 Oth¢rTradiw Ath¥tha ¥e&tsn8nl Incom• 37.11$ 37,19S 207.2 244,491 307.8AK> Raisinp Funds CWLgbhèAdN*Jes Tot•1 2.S18 2n.fO) 776.127 2518 275,093 277.611 210.480 ZIOA80 35.711 1648311 133.LZOI 97.320 114) 11.7491 1.249 •tmov•m•trtiftfw 167,5821 133.1201 97.320 RKonrlllation of knd¥ fLJnd5 52.282 86.744 173,D?O 105.4U8 22S.352 192.232 128,032 225.352 Total fvndg AT {10) 31.23S 31.2 40.458 40,45e TordlW a5*% ¢wrerrtJ•sets: Debtor5 Cash at Bank & In Har T0&al￿￿e￿i as5*5 7,049 168.7C6 175.755 13.623 187.630 LthblfillE•.' AmrurtJfaliroJthA*itr¥nry*>w {1 14.65e 16.359 F4•tcurr8nta¥g8worl*httOS 161.097 192.332 225.352 T4xal netxsets or11￿￿ 192.332 22S.352 Th•frJndBoltt* charlty: Restl￿ted incomefunds 171070 Unrestricted ifKornefurds 88.744 52.2 lotaln of aCtO￿n￿. rnpan*5 subiettttythe Small con￿￿￿1￿$. rwme. Arwwj ty ￿etr￿￿o5 on 28th Jan￿￿ry Z025 Ymr End•d Yw 31 Wr¢h 31 Ma￿h NrtfflEJyemÈrnt infunts Add back dÈpreciaiFJn tieduct knvestrnent IrKorne Dttreèselllnc￿SoJ In debtors Intreaselldecreasel in credKors 133,1201 9.223 8.*22 6.574 11.701) 4.16¥ (19.0241 103.700 Ints￿$t N•t¢a*h pthldgd ty In¥•￿￿ <25.660> {19.0241 n.02 Cash ￿ cash eqtsivawts It*.610 Cash andeash ¢q￿le￿Il GarrbEd forwawd 16(7C lal Ba5kaf preparntbjn anda5se5yw￿OI¢￿￿ÉOfit￿th TheaccouTrt5 lfinantsa statomentsl hwe prtParEd U￿rtheh[%1or￿c<)Src0rh￿￿tl0Th￿th itÈmswni5ed at 05t 0rtrèn&lct￿)n value unle55 Othewse stated ￿the ielLvantMtestothe5exwwtts.Thef1na￿al %tstements h3vÈtse￿ prepared In ￿Co￿￿(e￿iththE StatÈn*itof ReCthnffle￿eo PractKe.' *{r¢Junti￿ arml REpL¥ti￿ yeparingthEir attOuntS in xcordarKewith ihe FIna[K￿lRep￿tW*s￿fKIardop4Kab* inthe UKaThlRÈpubtic of IreLind IFRS 1021 and the Financial Reyyrin85r4Thtsd Kir4dornaThJ Reptsblicor Ire￿n￿ IFAS Jolla￿ the charit￿s Act 2011. The chantycon5trtute5 a pU￿1C benEfrt entity asdefined tyFRS IOZ. The truSteesconsKtiorthatlhere areno m4tEnal untettsint*5abrortthe ClwArfs*ktytDU￿t¥vJèa$j80lr¥unCWO. Ibl Fund* gtnKtsKp Restricted fund5d￿lunds￿h￿harefo bTrwedin bythEth)w Iru51 deed. There ale 21 restnrted lund5. Unrestlicted mcomc fJnd5 comprt*thoSelundswhicht￿lr￿s1eeSa￿free10U5el￿￿ryp￿Wth fUrttr￿n￿ t￿charlI￿le0bIe(fS. UnrestrKTrd fw￿$￿￿￿￿￿$V*tea fvrAtsTJJherethetru5te4atthe¥(li5crwM. trÈ3ted afund forèsF*cbf¢ptsrpw4e. FurthÈ¢detaboFexhfund are iTrnthl4. All Income ￿ ieco8nlsed oice tl*ihaityhx*ntthmefittotheincorne. it ￿ wobablethatthe i￿Orne￿Ill eived amount of incthTrc receNatrAecan bprrea5ufEd Don•t￿nsa￿ r￿￿Trised whenr￿Char￿￿ ￿ been iThwrTtirgofl%ththÈan*yJ*ta￿￿ seiikn*M date. ht ¢ventthat a donation ￿ Subietttototh*rtK)nsthat reouire a k%tlof perfc*mancebefore O*dk)tityi5entitW tothe fund5. thE incamE 15 dEfeNEd and r￿t re￿￿￿ed untileiiherihc¢e conditi￿$are1￿fy￿ r*the￿￿11Me￿tOf thp5E Condit￿￿5 LswholtywthinthÈ tontrol ofthecharityand rt ts probableth3t tts)se conditKww* befuffilw inthp reporting peritxl. Interest on IL￿% held on deposrft s includedwhen rece1¥3bk￿d the berreJ5wEd refith tythetharity. th￿ ￿ rwrnallvupon intÈrest PaAI wpayabletythebank Dwwjefvtsare rwoedoruthE Kidend h45 been decLared and wtfficat*>n has rEteAfd of l￿d￿mIe￿J￿UE. Idl Expend(tuwe Recognthi abilitiesare re￿n￿ett as ewndiiureassoctha5 theretsa ￿￿10r￿n5rWcrb￿￿o￿¥1r￿ c¢)mrnittin8thètharityto thatexpenditvre, prokwthatsettkn￿nI ￿￿bere9￿lr¢d afyj theaff￿Jn1 of theobftgatv￿c3n berneawred relob All expendrlureisaccountedforon anawua6WNJlexpEfW5i￿￿%Wmx￿l¢ffj$ts￿ wrThartcÈcostsare Iltstated OrapF¥￿Oned tothe applKableexpenditure heathry. FornVe￿ormatw￿thSatt￿b￿tty reler¢OIM)ie 111 below. lel Ilreco￿b￿VAT I1￿cOVera￿eV￿TIs tha￿ed aV￿sttheeIpwWj1￿rel￿￿d1￿f￿r￿4￿h ittMa5 iKwre 5upwrt C051s ha¥e IEen aknted bEtWeen8urf*rrk￿cE CDStsa￿l othÈrSuFW1 costs. G￿r￿a￿eCo5tsC0rnpTISeall ttssts iThm)kn￿ pu￿1ca¢(ounI0￿irtVOffthecharil¥and rt5 compl￿withreE¥L￿b￿O￿t￿& pr¥tre. T￿se CDS15 irKlydec05rs rebtEdtD indÈpndÈnteianmrot*￿lnd wfeeSt4et￿¥jith 3Th¥pOrt￿nI Ewndilyre Exp•ndknw4 on vals*lunds'. AdYQrt&￿afftd Ma￿tting 2,518 IS18 2.518 1518 Empknyment Costs Adm￿￿*￿3￿ &pport FAcilthèA CcrnwtwCo¥ts Artiwt¥Costs C¢untAI T4x leanh & Satsty Supwyt Ct%%iS Sundry Experbses Othei Rèsources ExF*Thlod knteiesl Paid HouJgCo Travel Exwnees Repairsand Ma5ntenance sub￿￿$ Minoi EqL4pme T£￿Th￿ie 58,370 58.370 B2,a59 11.107 14D,B56 1.188 219 140. 1.186 219 84.975 13 7.￿7 13 7.e07 45 3,830 28.167 010 20.187 61a 24.097 3.491 Pa￿ Pnntw & SIAbCthAry Depreuation 2S9 9.223 275.093 277.611 9223 275.093 27T.611 8.92Z 210,4eo 210.480 Restricted funtts Unre51ritEd fu 276.127 ie7.634 42.846 210.480 277.011 14 6. AnatySi5ol*¥w￿knr* thavftablèactfr As per 5. Thebreakth*ThotgJpwrtcosts and Iwthe5*ib*teaMDtated bet*PeD￿M3me￿nd01lv5VF**tc￿sts below. Accountsncrf Fws LÉgal F#5 2.226 weofci 420 2.228 2 342 tyF¢ ofc( 1.149 Iffe0f￿ 3.491 L￿al Fee5 1.149 2.342 31 Il•r¢h 31 kl*rth 56.728 317 1.327 5a.370 78.5M Ponwfy)Cc4ts 58.370 62,fj59 SuroDrt c4rf 58.370 ernpkrymertt benef¢s. including emF+4ei Nl and Fen5Kw)contiitwiw)n50fthe m￿￿emeM PEf5DThndwve£39,437 (prwoua￿Ar. nonEI. 31 Il¥¢h 31 IAArch 2D23 2.342 IndePer￿•￿ exafflinafjon fee5 2024 1.980 2228 2,342 10. TarwJlbt• FiA•dAMrts At l Apil 2023 Addit￿Tr& Al 31 2024 31,3¢ 7Q467 107.767 3l3t 76.467 107.767 At 1 2023 Cbarge foryear At3L PAarch2O24 27.651 3,649 31.3fyJ 67.3( 9.223 76.53Z 5.514 4S,232 riET 8OOKVALVE At 31 March 2014 At 31 IAaith 2023 31.235 31.235 40.458 3.649 ILAAaTry&ald*btors 2024 DÈbtors PTepayrnent5 2.470 4,579 7.049 10.513 3,110 13.623 Debtor5and pre￿llts re￿e010 reStr￿edIUThtsÈ2S￿a￿d UNE51r1E￿￿r￿£l￿. Ctynp•tatAY5(ty2023 aen*av•ibWe. 4.516 5263 14.867 TayAton •nd Wtylxxts 4.879 14.658 16.359 tj. DAlernod I￿•m• B￿a￿eaS * 1 Awl 2023 Amwnldefered In B￿arKe￿I 31 W24 •nce at31 Tt•Mkns 2024 *012023 Gen￿ Fwd 52 282 52.282 37.195 37.19$ 11,Wl 11.4841 6,744 86,744 Balance at I April 2022 BA*e •131 Ewded Tr•rnkn M*reh 2023 Ggrual Fun (J7,318) [37.3161 52.282 52.282 Narne ¢+umith¢i•d GeTre￿ Fwd at31 Pnnc* Tiust IIIW Mini$ FLxOn9 IComrrix•ty FL PTC Fund NeIg￿￿1￿xYj Supi comrnunityF1￿t ghter &Jrown 9.352 19.352) (14.529) 1211 (12.9891 12321 (T611 (6.2731 175.8221 {17.orK)} I￿)} 120) 12.909 201 6273 91. 17.(¥)O GMCVO Wigart MBC Locality Groundv4ryk tre¥hirtr Groundwork Igiant repa Cast of Lr4ifvJ GrArts ESF FundNYJ Gr•atw klArthe9ter Wigan C¢urKil Main Grants oan MBC- Brty Crrnuntyi&*i Wgan MBC- SafÈrStr* 16.U4 115n 157 {4.895} 5.173 134,5461 131,1861 19.4671 26.a14 210 4.700 1.401 4.252 51.771 10S.488 9.8TT 4.70) 10.(NX) 4.326 e5.963 207,29S IB.S991 14.1941 140.7581 1276.127) 4.120 10GM. $rA￿d Prcum Fur 173,070 1.249 l7 14 AnaWs rfcth¥lt•bfq fvnd¥ previo￿ rÈPOrtillg PÈnthl eat31 Prince5 Twst MIW PTC FuTh*r Ne￿b￿1hODd Pkn 5uF 8nghtere0￿￿gh Costof LNng Grants ESF Funlli l￿￿1 Access P[[WG(￿ F￿dry 130.658 12. I1￿.637) 21 12.YS9 48gS 5.ln 5.173 14.47S 5.7CiI S1279 {5,700} 116.733} 6(￿ter Manth* Wvjan c(A￿ Uain fy¥T 58.OCIJ 9.677 9.fj71 4.12 26.552 173.070 {167,634? Prince5 Trust MIW minislund1￿ lthnn¥Jnitytr¢4e5trMM Fund) wogMThf￿*7Ie•th Swl EnwrAe PTC Furyji N2￿bD￿rt￿d Supwrt fvndir•J in a *1 fjwtto Ab￿ CommunityFir51 erydhter 6orots8h Fort*£r Manthester GMCVO Wwn MBC LLKaliiy Groundw¢ik Groundwoik (8rant repaid) C05t ol LIVI￿ Grants ESF Fundi Grrater Mantht5t*r Wi83nCaunol Main Grants Wyn klBC. Crdnmunity¢knn Wigar• MBC-S*rStteÈts I(￿m I(￿M. Shaied Pr05peirryFund l& Anatyol• of net*¥t•i* Ivrrfl¥ 3)24 T￿ed ass£ts Cash at b8nk Èrtd Otr*rnetoJtwl aAa**ibAbithe5) 31.235 31,2)5 168.7 (7.6091 192.332 107.883 12.3951 105.448 86.744 nd Tarrfjibkn ￿￿18$14￿ Cash albar& and In hand Otr￿1 n￿0jrr¢ntdsSe￿I1at￿th5} 4D,458 167,fj30 12.7 225.352 14,580 12,736) $2282 1n.070 173.D70 16. FlnanrA* In•tnvnenb 17. OperaknTr6 The total olfwvre min1￿M ￿ pa￿ts ur¥kn zoz4 payab￿ wthitsone¥ear Payable between 2 èné f1¥eyear5 3.1?7