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2025-03-31-accounts

WIGAN AND LEIGH COMMUNITY CHARITY

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Registered Charity No. 1163945 Company Registration No. 08528548

WIGAN AND LEIGH COMMUNITY CHARITY

INDEX

PAGE NUMBER
1 - 4
5
6
7
8
9 - 18
CONTENTS
TRUSTEES ANNUAL REPORT
INDEPENDENT EXAMINERS REPORT
STATEMENT OF FINANCIAL ACTIVITIES
BALANCE SHEET
STATEMENT OF CASH FLOWS
NOTES TO THE ACCOUNTS

1

WIGAN AND LEIGH COMMUNITY CHARITY

Report of the Trustees for the year ended 31[st] March 2025

The Trustees present their Annual Directors’ Report and financial statements of the Charity for the year ended 31[st] March 2025 which are also prepared to meet the requirements for a Directors’ Report and Accounts for Companies Act purposes. The financial statements comply with the Charities Act 2011, the Companies Act 2006, the Memorandum and Articles of Association, and the 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).

Objectives and activities

To provide services and support to the local community in areas such as food poverty, mental health support, reducing social isolation, supporting people with disabilities and supporting people back into skills training and employment.

A review of our achievements and performance

We maintained our community hub at Platt Bridge Community Zone and developed new services in partnership with our Social Enterprise and Charity members and community groups within the Abram Ward neighbourhood, including leading a successful Abram Ward Neighbourhood Plan referendum. We also commenced management of a second community hub in Wigan Borough, namely Tudor House in Hindley. We also continued to lead on the Wigan Borough Social Enterprise Network, via the Proper Good Wigan programme, and support the members with awareness raising, podcasts, training and Business Support and access to Social Investment.

We also continued supporting our Neighbourhoods by supporting with Community Organising and empower local people, including local Open Spaces and peoples facing wellbeing barriers, as well as working in partnership with local educational providers to deliver key skills for local community members

Financial review

This year has been one of change, with previous funded programmes and wider Social Enterprise support programmes closing and focusing the core work of the Charity going back to our Neighbourhood working roles in Abram Ward and Hindley. 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 policy

Most of the Charity's funds are to be spent in the short term so the opportunities for longer term 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.

Reserves Policy

The balance held in unrestricted reserves on 31[st] March 2025 was £135,243 of which £120,541 are free reserves after allowing for funds tied up in tangible fixed assets.

2

WIGAN AND LEIGH COMMUNITY CHARITY

Risk management

On an annual basis, the Trustees conduct a review of the major risks and systems have been established to mitigate those risks.

Plans for Future Periods

To continue and grow the support to our local Neighbourhoods of Abram Ward and Hindley, helping local Social Enterprises and Community Businesses to be established or grow. Having management of a second community hub, Tudor House, in Hindley, will enable us to test out and support a new neighbourhood approach plus offer provisions to local community that are of need to their community.

Continue supporting the Social Economy sector in Wigan Borough but with a more focused approach around supporting organisations into Social Investment. Also to develop 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 company limited by guarantee governed by its Memorandum and Articles of Association dated 9[th] April 2015, amended by special resolution on 25[th] September 2015 and 13[th] March 2021. It is registered as a charity with the Charity Commission and is constituted under a trust deed dated 13[th] 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 training

New trustees will be familiar with the work of the charity. New trustees will receive/be directed to:

Organisation

The Board of Trustees administers the charity. The Board meets monthly, with a subgroup meeting prior or following the board meeting dependent on need.

The Chief Executive Officer is appointed by the Trustees to manage the strategic direction of the Charity.

3

WIGAN AND LEIGH COMMUNITY CHARITY

Related parties and co-operation with other organisations

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 service providers must be disclosed to the full board of Trustees in the same way as any other contractual 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 information

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 Officers serving during the year and since the year end were as follows:

Key management personnel: Trustees and Directors

Sonya Bithell Treasurer Edward Ellis Trustee (resigned September 2025) Kerry Whittle Trustee Helena Birch Trustee (appointed January 2025)

Chief Executive Officer

David Baxter

Registered Office

Platt Bridge Community Zone 81 Ribble Road Wigan WN2 5EG

Independent Examiners

Hilton Jones t/a Community Accountancy Service

Hollinwood Business Centre Albert Street Oldham OL8 3QL

Bankers

Co-operative Bank plc 1 Balloon Street Manchester M60 4EP

4

WIGAN AND LEIGH COMMUNITY CHARITY

Trustees’ responsibilities in relation to the financial statements

The Charity Trustees (who are also the Directors of Wigan and Leigh Community Charity for the purposes of Company Law) are responsible for preparing a Trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Charity Trustees to prepare financial statements for each 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:

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 Act 2006.

They are also responsible for safeguarding the assets of the Charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

By order of the Board of Trustees

_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ Sonya Bithell Treasurer

Date:

WIGAN AND LEIGH COMMUNITY CHARITY

6

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

(INCLUDING INCOME AND EXPENDITURE ACCOUNT)

Further Details
Income from:
Donations and legacies
(3)
Charitable Activities
(4)
Other Trading Activities
(5)
Investment Income
Total
Expenditure on:
Raising Funds
(5)
Charitable Activities
(5)
Total
Net income/(expenditure)
Transfers between funds
(14)
Net movement in funds
Reconciliation of funds
Total funds brought forward
(14)
Total funds carried forward
(14)
Total Funds
Total Funds
Unrestricted
Funds
Restricted
Funds
Year Ended
31 March
2025
Year Ended 31
March 2024

£
£
£
£
4,155
-
4,155
-
-
193,829
193,829
207,296
77,260
-
77,260
37,195
-
-
-
-
81,415
193,829
275,244
244,491
-
20,281
20,281
2,518
29,017
262,223
291,240
274,993
29,017
282,504
311,521
277,511
.
52,398
(88,675)
(36,277)
(33,020)
(3,999)
3,999
-
-
48,399
(84,676)
(36,277)
(33,020)
86,844
105,488
192,332
225,352
135,243
20,812
156,055
192,332

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

The notes on pages 9 to 18 form part of these accounts.

WIGAN AND LEIGH COMMUNITY CHARITY

7

BALANCE SHEET AS AT 31 MARCH 2025

Company Registration Number: 08528548

Notes
Fixed assets:
Tangible assets
(10)
Total fixed assets
Current assets:
Debtors
(11)
Cash at Bank & in Hand
Total current assets
Liabilities:
Creditors: Amounts falling due within one year
(12)
Net current assets or liabilities
Total assets less current liabilities
Total net assets or liabilities
The funds of the charity:
Restricted income funds
(14)
Unrestricted income funds
(14)
Total charity funds
2025
2024
£
£
14,702
31,235
14,702
31,235
2,383
7,049
142,833
168,706
145,216
175,755
3,863
14,658
141,353
161,097
156,055
192,332
156,055
192,332
20,812
105,488
135,243
86,844
156,055
192,332

For the period in question the company was entitled to the exemption conferred by section 477 of the Companies Act 2006, and that no notice has been deposited under section 476 in relation to its accounts for the financial year; and the directors acknowledge their responsibilities for: - complying with the requirements of the Companies Act 2006 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.

Approved by the trustees on


Sonya Bithell Treasurer

The notes on pages 9 to 18 form part of these accounts.

WIGAN AND LEIGH COMMUNITY CHARITY

8

Statement of Cash Flows for the year ending 31 March 2025

Reconciliation of net movement in funds to net cash flow from operating activities
Net movement in funds
Add back depreciation
Deduct investment income
Decrease/(increase) in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
Cash flows from investment activities:
Interest
Purchase of fixed assets
Net cash provided by investing activities
Increase/(decrease) in cash and cash equivalents during the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
(36,277)
(33,020)
16,533
9,223
-
-
4,666
6,574
(10,795)
(1,701)
(25,873)
(18,924)
-
-
-
-
-
-
(25,873)
(18,924)
168,706
187,630
142,833
168,706

WIGAN AND LEIGH COMMUNITY CHARITY

9

Notes to the accounts for the year ended 31st March 2025

1. Accounting policies

(a) Basis of preparation and assessment of going concern

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

(b) Funds structure

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor or trust deed. There are 14 restricted funds.

Unrestricted income funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a specific purpose.

Further details of each fund are disclosed in note 14.

(c) Income recognition

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that those conditions will be fulfilled in the reporting period.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

(d) Expenditure Recognition

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings. For more information on this attribution refer to note (f) below.

(e) Irrecoverable VAT

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

(f) Allocation of support and governance costs

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to independent examination and legal fees together with an apportionment of overhead and support costs.

Governance costs and support costs relating to charitable activities have been apportioned based on type of cost. The allocation of support and governance costs is analysed in note 6.

(g) Costs of raising funds

The costs of raising funds consists of advertising and marketing.

(h) Charitable Activities

Costs of charitable activities include governance costs and an apportionment of support costs as shown in note 5.

WIGAN AND LEIGH COMMUNITY CHARITY

10

Notes to the accounts for the year ended 31st March 2025

(i) Tangible fixed assets and depreciation

All assets costing more than £100 are capitalised and valued at historical cost. Depreciation is charged on the following basis:

Computers 33.33% on cost Fixtures, Fittings and Equipment 20%/15% reducing balance

(j) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their varying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(k) Pensions

The charity currently administers contributions to a pension scheme on behalf of individuals. The charity has no liability beyond making its contributions and paying across the deductions for the employee's contributions.

(l) 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.

(m) 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.

2. Related party transactions and trustees' expenses and remuneration

The trustees all give freely their time and expertise without any form of remuneration or other benefit in cash or kind (2024: £nil). Expenses paid to the trustees in the year totalled £nil (2024: £nil).

3. Donations and Legacies

Donations & Gift Aid
Previous reporting period
Donations & Gift Aid
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
March 2025
Year Ended
31 March
2025
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
£
£
4,155
-
4,155
-
4,155
-
4,155
-
Unrestricted
Restricted
Total Funds
Year Ended 31
March 2024
Year Ended
31 March
2024
Year Ended
31 March
2024
£
£
£
-
-
-
-
-
-

WIGAN AND LEIGH COMMUNITY CHARITY

11

Notes to the accounts for the year ended 31st March 2025

4. Income from charitable activities

4. Income from charitable activities
Restricted grants:
Community Investment Fund
Community First
Brighter Borough
Forever Manchester
GMCVO
Heritage Action Zone
Awards for All
Wigan MBC
Locality
Wigan MBC - Platt Bridge Community Green
Wigan MBC - Platt Bridge Christmas
Wigan MBC - Safer Streets
10GM
10GM - E26
10GM - VCSE Accord
10GM - Healthy Weight
10GM - Shared Prosperity Fund
Groundwork Cheshire
Groundwork (grant repaid)
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
March 2025
Year Ended
31 March
2025
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
£
£
-
-
-
7,264
-
-
-
232
-
996
996
261
-
2,500
2,500
6,273
-
62,998
62,998
91,064
-
800
800
-
-
19,500
19,500
-
-
-
-
17,000
-
-
-
330
-
-
-
4,700
-
3,600
3,600
-
-
-
-
10,000
-
-
-
4,326
-
26,250
26,250
-
-
4,542
4,542
-
-
6,946
6,946
-
-
65,697
65,697
65,983
-
-
-
20
-
-
-
(157)
-
193,829
193,829
207,296

WIGAN AND LEIGH COMMUNITY CHARITY

12

Notes to the accounts for the year ended 31st March 2025

4. Income from charitable activities

Previous reporting period
Restricted grants:
Community Investment Fund
Community First
Brighter Borough
Forever Manchester
GMCVO
Wigan MBC
Locality
Wigan MBC - Platt Bridge Community Green
Wigan MBC - Safer Streets
10GM
10GM - Shared Prosperity Fund
Groundwork Cheshire
Groundwork (grant repaid)
Unrestricted
Restricted
Total Funds
Year Ended 31
March 2024
Year Ended
31 March
2024
Year Ended
31 March
2024
£
£
£
-
7,264
7,264
-
232
232
-
261
261
-
6,273
6,273
-
91,064
91,064
-
17,000
17,000
-
330
330
-
4,700
4,700
-
10,000
10,000
-
4,326
4,326
-
65,983
65,983
-
20
20
-
(157)
(157)
-
207,296
207,296

WIGAN AND LEIGH COMMUNITY CHARITY

13

Notes to the accounts for the year ended 31st March 2025

5. Other Trading Activities

5. Other Trading Activities
Room Rental Income
Tudor House
Fundraising Events
Previous reporting period
Room Rental Income
Fundraising Events
Unrestricted
Restricted
Total Funds
Total Funds
Year Ended 31
March 2025
Year Ended
31 March
2025
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
£
£
32,122
-
32,122
36,103
45,138
-
45,138
-
-
-
-
1,092
77,260
-
77,260
37,195
Unrestricted
Restricted
Total Funds
Year Ended 31
March 2024
Year Ended
31 March
2024
Year Ended
31 March
2024
£
£
£
36,103
-
36,103
1,092
-
1,092
37,195
-
37,195

5. Expenditure

Expenditure on raising funds:
Advertising and marketing
Expenditure on charitable activities:
Employment Costs
Administration Support
Training
Facilities
Computer Costs
Sessional Fees
Activity Costs
Project Management
Council Tax
Health & Safety
Bursaries
Grants Paid
Sundry Expenses
Cleaning
Interest Paid
Tudor House Costs
Travel Expenses
Repairs and Maintenance
Refreshments
Subscriptions
Minor Equipment
Room Hire
Telephone
Utilities
Insurance
Governance and Support Costs
Post, Printing & Stationery
Depreciation
Restricted funds
Unrestricted funds
Community
Centre
Activities
£
20,281
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
20,281
2,518
20,281 20,281
2,518
38,266
2,131
636
182
-
3,120
78,902
7,750
1,291
-
30,200
41,000
-
2,962
-
3,300
627
17,858
1,133
-
594
1,183
5,088
18,905
582
18,997
-
16,533
38,266
58,370
2,131
2,990
636
-
182
11,107
-
1,909
3,120
-
78,902
140,856
7,750
-
1,291
1,188
-
219
30,200
-
41,000
-
-
35
2,962
-
-
13
3,300
7,807
627
45
17,858
7,068
1,133
-
-
1,223
594
842
1,183
-
5,088
489
18,905
28,087
582
618
18,997
2,648
-
256
16,533
9,223
291,240 291,240
274,993
311,521 311,521
277,511
282,504
276,127
29,017
1,384
311,521
277,511

WIGAN AND LEIGH COMMUNITY CHARITY

14

Notes to the accounts for the year ended 31st March 2025

6. Analysis of expenditure on charitable activities As per note 5.

7. Allocation of governance and support costs

The breakdown of support costs and how these were allocated between governance and other support costs is shown below:

Accountancy Fees
Professional Fees
Legal Fees
Accountancy Fees
Legal Fees
General Support
Governance
Total 2025
-
1,620
1,620
type of cost
9,481
-
9,481
type of cost
7,896
-
7,896
type of cost
17,377
1,620
18,997
General Support
Governance
Total 2024
-
2,228
2,228
type of cost
420
-
420
type of cost
420
2,228
2,648
Basis of apportionment
Basis of apportionment

8. Analysis of staff costs

8. Analysis of staff costs
Wages and Salaries
Social Security Costs
Pension Costs
Charitable activities
Support costs
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
37,333
54,255
-
4,115
933
-
38,266
58,370
38,266
58,370
-
-
38,266
58,370

The average number of employees during the year was 1 (previous year: 2).

The charity considers its key management personnel comprises the CEO. The total

employment benefits, including employer NI and pension contributions of the key management personnel were £38,266 (previous year: £35,863, including employer pension contributions). No employee has benefits in excess of £60,000 (previous year: none).

9. Independent Examiner Fees

9. Independent Examiner Fees
Independent examination fees 2023 additional
Independent examination fees
Year Ended
31 March
2025
Year Ended
31 March
2024
£
£
-
248
1,980
1,980
1,980
2,228

WIGAN AND LEIGH COMMUNITY CHARITY

15

Notes to the accounts for the year ended 31st March 2025

10. Tangible Fixed Assets

10. Tangible Fixed Assets
Cost
At 1 April 2024
Additions
At 31 March 2025
Depreciation
At 1 April 2024
Charge for Year
At 31 March 2025
NET BOOK VALUE
At 31 March 2025
At 31 March 2024
11. Analysis of debtors
Debtors
Prepayments
Computer
Equipment
£
31,300
-
Fixtures,
Fittings and
Equipment
Total
£
£
76,467
107,767
-
-
31,300 76,467
107,767
31,300
-
45,232
76,532
16,533
16,533
31,300 61,765
93,065
- 14,702
14,702
- 31,235
31,235
2025
2024
£
£
134
2,470
2,249
4,579
2,383
7,049

Debtors and prepayments related to restricted funds £2,135 (2024: £2,500) and unrestricted funds £248 (2024: £4,549).

12. Creditors: amounts falling due within one year

12. Creditors: amounts falling due within one year
Creditors
Short-term compensated absences (holiday pay)
Other creditors and accruals
Deferred income
Taxation and social security costs
13. Deferred income
Deferred income comprised grants relating to a future period.
Balance as at 1 April 2024
Amount released to income earned from charitable activities
Amount deferred in year
Balance at 31 March 2025
2025
2024
£
£
-
4,516
-
-
3,863
5,263
-
-
-
4,879
3,863
14,658
-
-
-
-

WIGAN AND LEIGH COMMUNITY CHARITY

16

Notes to the accounts for the year ended 31st March 2025

14. Analysis of charitable funds

Analysis of movements in unrestricted funds

Analysis of movements in unrestricted funds
General Fund
Previous reporting period
General Fund
Name of unrestricted fund:
General Fund
Analysis of movements in restricted funds
GMCVO
Heritage Action Zone
Awards for All
Wigan Council
Main Grants
Wigan MBC - Platt Bridge Community Green
Wigan MBC - Platt Bridge Christmas
Wigan MBC - Safer Streets
10GM - E26
10GM - VCSE Accord
10GM - Healthy Weight
Brighter Borough
Forever Manchester
10GM - Shared Prosperity Fund
Balance at 1
April 2024
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
March 2025
£
£
£
£
£
86,844
81,415
(29,017)
(3,999)
135,243
86,844
81,415
(29,017)
(3,999)
135,243
Balance at 1
April 2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
March 2024
£
£
£
£
£
52,282
37,195
(1,384)
(1,249)
86,844
52,282
37,195
(1,384)
(1,249)
86,844
Description, nature and purpose of the fund
The "free reserves" after allowing for all designated funds
Balance at 1
April 2024
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
March 2025
£
£
£
£
£
16,334
62,998
(79,332)
-
-
-
800
(800)
-
-
-
19,500
(13,190)
-
6,310
26,814
-
(26,814)
-
-
210
-
(210)
-
-
4,700
-
(4,700)
-
-
-
3,600
(5,000)
1,400
-
1,401
-
(2,000)
599
-
4,252
26,250
(16,000)
-
14,502
-
4,542
(4,542)
-
-
-
6,946
(6,946)
-
-
-
996
(2,996)
2,000
-
-
2,500
(2,500)
-
-
51,777
65,697
(117,474)
-
-
105,488
193,829
(282,504)
3,999
20,812

WIGAN AND LEIGH COMMUNITY CHARITY

17

Notes to the accounts for the year ended 31st March 2025

14. Analysis of charitable funds

Analysis of movements in restricted funds

Previous reporting period

Analysis of movements in restricted funds
Previous reporting period
Princes Trust
MIW Minis Funding (Community Investment Fund)
PTC Funding
Neighbourhood Plan Support
Community First
Brighter Borough
Forever Manchester
GMCVO
Wigan MBC
Locality
Groundwork Cheshire
Groundwork (grant repaid)
Cost of Living Grants
ESF Funding
Greater Manchester
Wigan Council
Main Grants
Wigan MBC - Platt Bridge Community Green
Wigan MBC - Safer Streets
10GM
10GM - Shared Prosperity Fund
Balance at 1
April 2023
Incoming
Resources
Resources
Expended
Transfers
Balance at 31
March 2024
£
£
£
£
£
9,352
-
(9,352)
-
-
7,265
7,264
(14,529)
-
-
21
-
(21)
-
-
12,969
-
(12,969)
-
-
-
232
(232)
-
-
500
261
(761)
-
-
-
6,273
(6,273)
-
-
-
91,064
(75,822)
1,092
16,334
-
17,000
(17,000)
-
-
-
330
(330)
-
-
-
20
(20)
-
-
-
(157)
-
157
-
4,895
-
(4,895)
-
-
5,173
-
(5,173)
-
-
34,546
-
(34,546)
-
-
58,000
-
(31,186)
-
26,814
9,677
-
(9,467)
-
210
-
4,700
-
-
4,700
-
10,000
(8,599)
-
1,401
4,120
4,326
(4,194)
-
4,252
26,552
65,983
(40,758)
-
51,777
173,070
207,296
(276,127)
1,249
105,488

Name of restricted fund: GMCVO

Heritage Action Zone Awards for All Wigan Council Main Grants Wigan MBC - Platt Bridge Community Green

Wigan MBC - Platt Bridge Christmas Wigan MBC - Safer Streets 10GM - E26 10GM - VCSE Accord 10GM - Healthy Weight Brighter Borough Forever Manchester

10GM - Shared Prosperity Fund

Description, nature and purpose of the fund

funding to deliver the Proper Good Social Investment programme for Wigan Borough

for the Heritage Action Zone project

for a Made in Wigan Entrepreneurial Pathway programme to help local people into Enterprise via support around wellbeing and craft skills

funding to provide social enterprise support

funding to deliver a secondary schools education programme hosting funds for the Platt Bridge Community Forum to develop a Platt Bridge Community Green

for a Christmas event for the Safer Streets project

to deliver business support for attendance at meetings for a Healthy Weight project for the installation of a defibrillator to cover energy costs within Platt Bridge Community Zone to enable more local residents to access spaces within the building as part of a Warm Spaces programme for the delivery of the Greater Manchester Shared Prosperity Fund Communities and Place Supporting VCSE Infrastructure Programme

WIGAN AND LEIGH COMMUNITY CHARITY

18

Notes to the accounts for the year ended 31st March 2025

15. Analysis of net assets between funds

Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Previous reporting period
Tangible fixed assets
Cash at bank and in hand
Other net current assets/(liabilities)
Total
Unrestricted
funds
Designated
funds
Restricted
funds
Total 2025
£
£
£
£
14,702
-
-
14,702
122,377
-
20,456
142,833
(1,836)
-
356
(1,480)
135,243
-
20,812
156,055
Unrestricted
funds
Designated
funds
Restricted
funds
Total 2024
£
£
£
£
31,235
-
-
31,235
60,823
-
107,883
168,706
(5,214)
-
(2,395)
(7,609)
86,844
-
105,488
192,332

16. Financial Instruments

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

17. Operating leases

The total of future minimum lease payments under non-cancellable operating leases are:

Payable within one year
Payable between 2 and five years
Equipment
Leases
Equipment
Leases
2025
2024
£
£
1,564
1,564
1,563
3,127