## Halton Speak Out Annual 

## Report 

The greatness of a community is most accurately measured by the compassionate actions of its members 

2024 

1 



|2<br>etl|2<br>etl|Content|
|---|---|---|
|||Welcome and running order                                         Page 2|
|||A word from our chairperson- Ged Upham               Page 3|
|||Brookvale Community Centre                                      Page 4|
|Project||Brookvale Adult project                                                 Page 5|
|||Brookvale Volunteers project                                      Page 6|
|||Brookvale Youth Project                                                  Page 7|



2 



## A word from our chairperson- Ged Upham 

Hello and welcome my name is Ged Upham and I am the chair of Halton Speak Out. 

When thinking about a community I want to ask everyone here what are the does the word mean to you. 

Im not asking you to stand up and tell us what the word means to each of you, but more to ask you just take a few seconds to say that word over and over in your head COMMUNITY COMMUNITY COMMUNITY. 

We are here today to share with you our journey as a community…….a community centre in the heart of Runcorn doing our very best to provide a community centre that offers community services 

Last year when talking about Halton Halton Speak Out and Brookvale Community Centre I used words like challenging, exciOng, and I am going to use those words again 

As trustees’s we hear at our meeOngs about the work of our projects and the opportuniOes our funders have given us in order to support our expansion. We also hear about the challenges our staff face. These are not just an issues for Brookvale Community Centre, they are issues society faces in general, unemployment, healthcare, discriminaOon, economic equality, metal health, loneliness and the list goes on. 

We cannot solve these issues but what we can do is offer a space and projects that we hope may support our community in building a resilience and work together to support people living within reach of our centre 

So when I asked you at the beginning what Community meant to you I hope that what you are about to hear from  the staff that follow me is Halton Speak Out’s is evidence to you that we are working in our community  for the people living in our community 

We will conOnue to stretch boundaries, build relaOonship, support our community and provide a community centre that is build on the needs of its community. I would like to thank all our partners over the last 12 months to the children/young people and adults we have supported for allowing us to be part of their lives, to the volunteers who give their Ome to support our work, to our partners for funding and believing in the work we do  Last but not least to all the staff at Halton Speak Out for their dedicaOon and their hard work. I for one have every confidence in our board of trustees and our staff for the coming year and am very excited as to what 24/25 will bring. 

**A COMMUNITY IS A GROUP OF PEOPLE WHO CHOOSE TO GROW TOGETHER** 

3 



Brookvale Community Centre  - Yvonne Smallman -Centre Manager 

Since commencing my post in December 2023, we have made great progress in various areas to enhance our community Centre. 

## **Foo5all and income Genera?on.** 

Our primary focus has been to increase the foo[all and boosOng income. We have had a big increase of approximately 60% in room hire income compared to the previous year when we had increased room hire by 45%. Our efforts have resulted in a further 30% as we conOnue to  increase in the hour that our halls are in use. This reflects our succession efforts to engage with the various groups both in house and externally. 

## **Café** 

The café staff  have worked hard in increasing the foo[all by providing good no frills food at compeOOve prices. Gradually over Ome we have built up a range of acOviOes that take place in the cafe such asKnit and Knaaer, Breakfast, Lunch Clubs, Abernoon Teas and the Easter Bunny even made an appearance to the delight of local children, 

## **Providing a Centre we can all be proud of** 

Once again Volunteers have played a big part in supporOng the Centre with internal and external decoraOon of the centre, and in supporOng our cafe We are very proud of our centre and love it when people say what a warm and welcoming place it is to come to. 

## **Know Your Community.** 

Halton Speak Out have been fortunate to succeed in a NaOonal Loaery bid to provide different group acOvity for the community. Each group is a sixweek course which supports parOcipants in learning new skills. All our course have been well aaended. People have said they aS have really enjoyed the classes, meeOng new people and it has been good for their mental health and wellbeing. 

In conclusion, the Centre is making good progress, we are commiaed to conOnuing our efforts to make Brookvale Community Centre a welcoming venue for all. 

4 



Halton Speak Out Adult Project  - Sue Jones and Lynne Hall 

Throughout 2023/24t The Adult project was involved in lots of work helping to develop Halton’s CoproducOon charter. The charter allowed people with lived experience to work alongside facilitators from TLAP to be a part of reinvigoraOng coproducOon in Halton. We worked in partnership with Think Local Act Personal 

(TLAP) People Power, Peoples Voice Media, Social Care Future, and ADASS. 

## **Mee?ngs and regional work** 

At the April LDPB meeOng, a number of self-advocates accompanied us, and were valuable parOcipants within the meeOng, sharing their experiences as experts by experience who were involved in the recent work with TLAP and associates. 

## **ANernoon Tea for Self-Advocates** 

We are now offering a monthly opportunity to meet up with others in some FREE Abernoon Tea event’s where we will facilitate a Quiz and a free raffle. 

## **Social events** 

Although we have seen a drop in aaendance we will conOnue to host regular disco events They will be themed events (Christmas, ValenOnes ,Easter & Halloween) throughout the year. 

## **Publicity** 

We have conOnued to publish our events and informaOon on our Facebook page. We have aaended local events and shared our informaOon) with the community. 

## SupporOng **Self-advocates** 

Our Brookvale surgeries are proving popular and are from 10-12 pm every Tuesday for any self-advocate who needs support or signposOng to services. Early indicaOons show that numbers are increasing, and we hope for the trend to conOnue. This is a drop-in service but we also accept referrals to work with people.The informaOon regarding the surgeries has been shared with Social Care and the wider community. 

5 



Volunteer Project  - Sam McClure, Joe Hall, Amy Rotherham 

Our volunteer project is funded but The NaOonal Loaery Community Fund, and we are in the 2nd year of this funding programme 

We have 33 volunteers supporOng the work  and groups at Brookvale Community Centre. 

Amongst the groups supported by our volunteers is the Ella Performance group. We have recruited volunteers in various role from making costumes, props to supporOng the group in staging they're producOons on the Brindley Theatre. 

RecruiOng volunteers has been our focus this year. In order to ensure we follow safer recruitment guidelines we have been updaOng volunteer roles and responsibiliOes and ensuring our volunteer handbook and policies and procedures are up to date. 

We are keen to enhance and increase the skills of our volunteers by offering those working in the  cafe the opportunity to take food hygiene courses at various levels. This for some may increase their employability in the future. 

-_ ~ ae . = 

Networking with other agencies has been key in building our volunteer bank. New connecOons  have been forged with groups such Halton and St Helens VCA, Frodsham and Helsby Rotary and Riverside college. We will conOnue to build on these partnerships. 

6 



Brookvale Youth Project.   Jack Hampson 

During the pandemic the children and young people of Brookvale were instrumental in punng together a report based on their experiences living on Brookvale. They highlighted their concerns and shared what they felt could be improved in the local area, Paying aaenOon and to listening to their lived experiences enabled us to draw up an acOon plan for the young people to work towards. 

Working with the community they began to tackle issues that they felt were long standing and meeOng with key people who may be able to help 

This work is ongoing and has proved challenging, but the young people remain focused and posiOve regarding their aims 

At Brookvale we feel the engagement of young people and the building for relaOonships is key to both hearing and listening to the young people’s voices. 

We provide: 

- aber school tea sessions twice a week 

- acOviOes throughout all the school holidays. Course that enhance their life skills such a photography,, sewing and cookery 

- Weekly youth meeOngs 

**The Youth of today are the leaders of tomorrow** 

7 



## Halton Speak Out CiO 

Charity number 1170145 

Annual Report and Financial Statements 

for the year ended 31 March 2024 



## Halton Speak Out CiO 

## Financial Statements 

## for the year ended 31 March 2024 

|**Contents**|**Page**|
|---|---|
|Trustees' report|2|
|Examiner's statement|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the accounts|6 to 8|



## **Prepared by the Greater Merseyside Community Accountancy Service** 

1 



## Halton Speak Out CiO 

## Trustees' report 

The trustees during the year were: **Name** 

## **Dates** 

Mr Gerard Upham Mrs Jackie Stringer Mrs Sheila Maloney Mrs Lynne Melarangi Mr Colin Rotherham 

## **Method of appointment** 

Appointment of trustees is governed by the constitution of the charity.  The executive committee of trustees is authorised to appoint new trustees to fill vacancies arising through the resignation or death of an existing trustee. 

## **Principal address** 

Higher House Northwich Road Brookvale Runcorn WA7 6PE 

## **Bankers** 

CoOperative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT 

## **Governing document** 

The charity is a charitable incorporated organisation registered on 14th November 2016. 

## **Objects of the organisation** 

For the benefit of the public, the relief and support of children and adults with learning and other disabilities includiing persons who are vulnerable, by the provision of advocacy and like support services, training, educational and other services designed to relieve their condition, and to allow them to take their full place in society. 

The provision of facilities which will enable them to take part in the dramatic and visual arts, including the provision of training, education, practical demonstrations and participative learning. 

## **Independent examiner** 

on behalf of: 

## **Greater Merseyside Community Accountancy Service** 

St Maries Lugsdale Road Widnes WA8 6DB 

2 



## Halton Speak Out CiO 

## Independent examiner's report on the accounts of 

## Halton Speak Out CiO 

## for the year ended 31 March 2024 

I report on the accounts for the year ended 31st March 2024 set out on pages 4 to 8 

## **Respective responsibilities of the Trustees and the examiner** 

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 does not apply. It is my responsibility to examine the accounts using procedures laid down in the General Directions given by the Charity Commission and to state whether 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 Commissioners. 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 statements 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: 

- q to keep accounting records in accordance with section 41 of the Act; and 

- q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act 

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. 

Jane Williams MAAT 

## **Greater Merseyside Community Accountancy Service** 

St Maries Lugsdale Road Widnes WA8 6DB 

4th September 2024 

3 



## Halton Speak Out CiO Statement of Financial Activities for the year ended 31 March 2024 

|Notes<br>2024<br>Unrestricted<br>funds<br>£<br>**Incoming Resources**<br>Grants and donations<br>(2)<br>-<br>Other Income<br>1,730<br>Centre Café & Room Hires<br>116,260<br>Bank Interest Received<br>-<br>**Total incoming resources**<br>117,990<br>**Resources expended**<br>Salaries and NICs<br>(3)<br>72,269<br>Payroll fees<br>31<br>Consultancy<br>5,509<br>Sundry expenses<br>116<br>Equipment<br>5,897<br>Rent<br>33,807<br>Postage, Stationery & Telephone<br>-<br>Insurance<br>1,299<br>Website, Advertising & Publicity<br>43<br>DBS Checks<br>162<br>Volunteers<br>331<br>Training<br>58<br>Café Supplies<br>17,399<br>Information & Resources<br>-<br>Project costs<br>-<br>**Governance Costs**<br>-<br>Independent Examination & Accountancy<br>150<br>Professional fees<br>1,528<br>Administration<br>-<br>**Total resources expended**<br>138,599<br>**Net incoming / (outgoing) resources**<br>(20,609)<br>**Transfers between funds**<br>2,351<br>34,761<br>**Fund balances carried forward**<br>(4)<br>16,503<br>**Fund balances brought forward**|2024<br>Restricted<br>funds<br>£<br>157,412<br>-<br>-<br>-<br>157,412<br>88,384<br>1,022<br>8,226<br>-<br>6,347<br>123<br>130<br>650<br>-<br>262<br>292<br>-<br>157<br>1,161<br>-<br>150<br>-<br>-<br>106,904<br>50,508<br>(2,351)<br>129,639<br>177,796|2024<br>Total<br>funds<br>£<br>157,412<br>1,730<br>116,260<br>-<br>275,402<br>160,653<br>1,053<br>13,735<br>116<br>12,244<br>33,930<br>130<br>1,949<br>43<br>424<br>623<br>58<br>17,556<br>1,161<br>-<br>300<br>1,528<br>-<br>245,503<br>29,899<br>-<br>164,400<br>194,299|2023<br>Total<br>funds<br>£<br>87,750<br>2,024<br>93,311<br>-|
|---|---|---|---|
||||183,085|
||||98,528<br>977<br>9,647<br>272<br>12,041<br>46,793<br>2,876<br>1,820<br>542<br>224<br>1,045<br>964<br>15,421<br>497<br>4,875<br>473<br>1,528<br>96|
||||198,619|
||||(15,534)<br>-<br>179,934|
||||164,400|



4 



## Halton Speak Out CiO 

## Balance sheet 

## as at 31 March 2024 

|2024<br>Unrestricted<br>**Fixed Assets**<br>£<br>Tangible Assets<br>(5)<br>-<br>**Total fixed assets**<br>-<br>**Current Assets**<br>Debtors and prepayments<br>(6)<br>-<br>Cash at bank and in hand<br>(7)<br>16,433<br>**Total current assets**<br>16,433<br>**Current liabilities:**<br>**amounts falling due within one year**<br>Creditors and accruals<br>(8)<br>-<br>**Total current liabilities**<br>-<br>**Net current assets / (liabilities)**<br>16,433<br>**Total assets less current liabilities**<br>16,433<br>**Creditors: amounts falling due after one year**<br>-<br>**Net assets**<br>16,433<br>**Funds**<br>Restricted Funds<br>Unrestricted funds<br>16,503<br>**Total Funds**<br>16,503|2024<br>Restricted<br>£<br>-<br>-<br>-<br>177,796<br>177,796<br>-<br>-<br>177,796<br>177,796<br>177,796<br>177,796<br>177,796|2024<br>Total<br>£<br>-<br>-<br>-<br>194,229<br>194,229<br>-<br>-<br>194,229<br>194,229<br>194,229<br>177,796<br>16,503<br>194,299|2023<br>Total<br>£<br>-|
|---|---|---|---|
||||-|
||||-<br>164,400|
||||164,400|
||||-|
||||-|
|||||
||||164,400|
|||||
||||164,400|
|||||
|||||
|||||
||||164,400|
||||129,639<br>34,761|
||||164,400|



## **Approval of the accounts** 

The annual report and accounts were approved at a meeting of the Trustees held on 4th September 2024 

Ged Upham on behalf of the Trustees 

5 



## Halton Speak Out CiO 

## Notes to the accounts 

## for the year ended 31 March 2024 

## **1 Accounting Policies** 

## **a Basis of accounting** 

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (The Charities SORP). 

## **b Income** 

Donations and legacies are accounted for when received by the charity. Other income is accounted for on an accruals basis as far as is prudent to do so. 

## **c Grants** 

Revenue grants are recognised in the Statement of Financial Activities on receipt, subject to any required conditions being met or services being provided. Capital grants are recognised on receipt in the Statement of Financial Activities. This policy has been adopted to give a true and fair view as recommended by the SORP. 

## **d Tangible Fixed Assets** 

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. 

Rates of depreciation: Fixtures and fittings:  25% reducing balance Equipment:                25% reducing balance 

## **e Pensions** 

Contributions are charged when they become due in accordance with the scheme rules. 

## **f Fund accounting** 

Funds held by the charity are either: 

## **Unrestricted general funds** 

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

## **Restricted funds** 

These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **Designated funds** 

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. 

Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 

6 



## Halton Speak Out CiO 

## Notes to the accounts continued 

## for the year ended 31 March 2024 

|**2 Grants and Donations**<br>**Grants**<br>Halton Borough Council:<br>Adult Project<br>Carers Breaks<br>Youth Engagement<br>The Steve Morgan Foundation<br>The National Lottery Funding<br>Tesco Groundwork<br>Torus Foundation<br>The Police & Crime Commissioner<br>Talles<br>TNL: Know Your Neighbourhood<br>In Your Hands<br>Your Housing Cleaning<br>Donations<br>**3 Staff costs and numbers**<br>Gross salaries<br>Other Wages<br>Social security costs<br>Employer pension|2024<br>Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|2024<br>Restricted<br>funds<br>£<br>55,500<br>2,544<br>6,600<br>-<br>68,525<br>-<br>-<br>4,968<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>157,412|2024<br>Total<br>funds<br>£<br>55,500<br>2,544<br>6,600<br>-<br>68,525<br>-<br>-<br>4,968<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>157,412<br>2024<br>£<br>120,704<br>36,639<br>2,901<br>409<br>160,653|2023<br>Total<br>funds<br>£<br>27,980<br>2,544<br>5,000<br>10,025<br>30,898<br>500<br>1,000<br>-<br>-<br>-<br>-<br>-<br>9,803|
|---|---|---|---|---|
|||||87,750|
|||||2023<br>£<br>85,349<br>11,778<br>1,236<br>166|
|||||98,528|



The average number of employees during the year was 4.8 FTE (2023:4.8) 

|**4 Restricted funds summary**<br>Balance b/f<br>£<br>Adult Project<br>52,562<br>Children & Young Peoples Prog<br>(4,037)<br>Carers Breaks<br>1,244<br>The Steve Morgan Foundation<br>4,917<br>Steve Morgan: Kops & Kids<br>664<br>Steve Morgan: Kitchen<br>(74)<br>Talles<br>-<br>TNL: Know Your Neighbourhood<br>-<br>In Your Hands<br>-<br>Your Housing Cleaning<br>-<br>Brindley<br>63,336<br>Police & Crime Commissioner<br>521<br>The Community Foundation<br>169<br>Tesco Groundwork<br>500<br>Torus Foundation<br>1,000<br>HBC: Youth Engagement<br>1,507<br>The National Lottery Fund<br>7,330<br>129,639|Incoming<br>£<br>55,500<br>-<br>2,544<br>-<br>-<br>-<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>4,968<br>-<br>-<br>-<br>6,600<br>68,525<br>157,412|Outgoing<br>£<br>27,764<br>-<br>-<br>26<br>-<br>-<br>871<br>4,883<br>995<br>8,150<br>-<br>-<br>-<br>477<br>901<br>4,386<br>58,451<br>106,904|Transfers<br>£<br>-<br>-<br>-<br>-<br>(74)<br>74<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(23)<br>-<br>(2,328)<br>-<br>(2,351)|Balance c/f<br>£<br>80,298<br>(4,037)<br>3,788<br>4,891<br>590<br>-<br>129<br>8,410<br>176<br>(4,339)<br>63,336<br>5,489<br>169<br>-<br>99<br>1,393<br>17,404|
|---|---|---|---|---|
|||||177,796|



Transfer of funds relate to expenditure in previous year unaccounted for and include contributions towards rent building & running costs. 

7 



## Halton Speak Out CiO 

## Notes to the accounts continued 

## for the year ended 31 March 2024 

|**5 **<br>**6 **<br>**7 **<br>**8 **|**Tangible assets**<br>**Cost**<br>At 1 April 2023<br>Additions<br>At 31 March 2024<br>**Depreciation**<br>At 1 April 2023<br>Charge for year<br>At 31 March 2024<br>**Net book value**<br>At 31 March 2024<br>At 31 March 2023<br> **Debtors and prepayments**<br>Debtors<br>Prepayments<br> **Cash at bank and in hand**<br>Bank Current a/c<br> **Creditors and accruals**<br>Accruals<br>Other Creditors|Fixtures &<br>Computers &<br>Fittings<br>Equipment<br>£<br>£<br>2,769<br>5,592<br>-<br>-<br>2,769<br>5,592<br>2,769<br>5,592<br>-<br>-<br>2,769<br>5,592<br>-<br>-<br>-<br>-<br>2024<br>£<br>-<br>-<br>-<br>2024<br>£<br>194,229<br>194,229<br>2024<br>£<br>-<br>-<br>-|Total<br>£<br>8,361<br>-|
|---|---|---|---|
||||8,361|
||||8,361<br>-|
||||8,361|
|||||
||||-|
|||||
||||-|
||||2023<br>£<br>-<br>-|
||||-|
||||2023<br>£<br>164,400|
||||164,400|
||||2023<br>£<br>-<br>-|
||||-|



## **9 Trustee remuneration and expenses** 

No trustees received any remuneration or expenses during the accounting period to 31st March 2024. 

## **10 Related party transactions** 

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisations) it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. 

8 



## Halton Speak Out CiO 

Charity number 1170145 

Annual Report and Financial Statements 

for the year ended 31 March 2024 



## Halton Speak Out CiO 

## Financial Statements 

## for the year ended 31 March 2024 

|**Contents**|**Page**|
|---|---|
|Trustees' report|2|
|Examiner's statement|3|
|Statement of financial activities|4|
|Balance sheet|5|
|Notes to the accounts|6 to 8|



## **Prepared by the Greater Merseyside Community Accountancy Service** 

1 



## Halton Speak Out CiO 

## Trustees' report 

The trustees during the year were: **Name** 

## **Dates** 

Mr Gerard Upham Mrs Jackie Stringer Mrs Sheila Maloney Mrs Lynne Melarangi Mr Colin Rotherham 

## **Method of appointment** 

Appointment of trustees is governed by the constitution of the charity.  The executive committee of trustees is authorised to appoint new trustees to fill vacancies arising through the resignation or death of an existing trustee. 

## **Principal address** 

Higher House Northwich Road Brookvale Runcorn WA7 6PE 

## **Bankers** 

CoOperative Bank PO Box 250 Skelmersdale Lancashire WN8 6WT 

## **Governing document** 

The charity is a charitable incorporated organisation registered on 14th November 2016. 

## **Objects of the organisation** 

For the benefit of the public, the relief and support of children and adults with learning and other disabilities includiing persons who are vulnerable, by the provision of advocacy and like support services, training, educational and other services designed to relieve their condition, and to allow them to take their full place in society. 

The provision of facilities which will enable them to take part in the dramatic and visual arts, including the provision of training, education, practical demonstrations and participative learning. 

## **Independent examiner** 

on behalf of: 

## **Greater Merseyside Community Accountancy Service** 

St Maries Lugsdale Road Widnes WA8 6DB 

2 



## Halton Speak Out CiO 

## Independent examiner's report on the accounts of 

## Halton Speak Out CiO 

## for the year ended 31 March 2024 

I report on the accounts for the year ended 31st March 2024 set out on pages 4 to 8 

## **Respective responsibilities of the Trustees and the examiner** 

As the charity's trustees you are responsible for the preparation of the accounts; you consider that the audit requirement of section 43(2) of the Charities Act 1993 does not apply. It is my responsibility to examine the accounts using procedures laid down in the General Directions given by the Charity Commission and to state whether 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 Commissioners. 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 statements 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: 

- q to keep accounting records in accordance with section 41 of the Act; and 

- q to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the Act 

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. 

Jane Williams MAAT 

## **Greater Merseyside Community Accountancy Service** 

St Maries Lugsdale Road Widnes WA8 6DB 

4th September 2024 

3 



## Halton Speak Out CiO Statement of Financial Activities for the year ended 31 March 2024 

|Notes<br>2024<br>Unrestricted<br>funds<br>£<br>**Incoming Resources**<br>Grants and donations<br>(2)<br>-<br>Other Income<br>1,730<br>Centre Café & Room Hires<br>116,260<br>Bank Interest Received<br>-<br>**Total incoming resources**<br>117,990<br>**Resources expended**<br>Salaries and NICs<br>(3)<br>72,269<br>Payroll fees<br>31<br>Consultancy<br>5,509<br>Sundry expenses<br>116<br>Equipment<br>5,897<br>Rent<br>33,807<br>Postage, Stationery & Telephone<br>-<br>Insurance<br>1,299<br>Website, Advertising & Publicity<br>43<br>DBS Checks<br>162<br>Volunteers<br>331<br>Training<br>58<br>Café Supplies<br>17,399<br>Information & Resources<br>-<br>Project costs<br>-<br>**Governance Costs**<br>-<br>Independent Examination & Accountancy<br>150<br>Professional fees<br>1,528<br>Administration<br>-<br>**Total resources expended**<br>138,599<br>**Net incoming / (outgoing) resources**<br>(20,609)<br>**Transfers between funds**<br>2,351<br>34,761<br>**Fund balances carried forward**<br>(4)<br>16,503<br>**Fund balances brought forward**|2024<br>Restricted<br>funds<br>£<br>157,412<br>-<br>-<br>-<br>157,412<br>88,384<br>1,022<br>8,226<br>-<br>6,347<br>123<br>130<br>650<br>-<br>262<br>292<br>-<br>157<br>1,161<br>-<br>150<br>-<br>-<br>106,904<br>50,508<br>(2,351)<br>129,639<br>177,796|2024<br>Total<br>funds<br>£<br>157,412<br>1,730<br>116,260<br>-<br>275,402<br>160,653<br>1,053<br>13,735<br>116<br>12,244<br>33,930<br>130<br>1,949<br>43<br>424<br>623<br>58<br>17,556<br>1,161<br>-<br>300<br>1,528<br>-<br>245,503<br>29,899<br>-<br>164,400<br>194,299|2023<br>Total<br>funds<br>£<br>87,750<br>2,024<br>93,311<br>-|
|---|---|---|---|
||||183,085|
||||98,528<br>977<br>9,647<br>272<br>12,041<br>46,793<br>2,876<br>1,820<br>542<br>224<br>1,045<br>964<br>15,421<br>497<br>4,875<br>473<br>1,528<br>96|
||||198,619|
||||(15,534)<br>-<br>179,934|
||||164,400|



4 



## Halton Speak Out CiO 

## Balance sheet 

## as at 31 March 2024 

|2024<br>Unrestricted<br>**Fixed Assets**<br>£<br>Tangible Assets<br>(5)<br>-<br>**Total fixed assets**<br>-<br>**Current Assets**<br>Debtors and prepayments<br>(6)<br>-<br>Cash at bank and in hand<br>(7)<br>16,433<br>**Total current assets**<br>16,433<br>**Current liabilities:**<br>**amounts falling due within one year**<br>Creditors and accruals<br>(8)<br>-<br>**Total current liabilities**<br>-<br>**Net current assets / (liabilities)**<br>16,433<br>**Total assets less current liabilities**<br>16,433<br>**Creditors: amounts falling due after one year**<br>-<br>**Net assets**<br>16,433<br>**Funds**<br>Restricted Funds<br>Unrestricted funds<br>16,503<br>**Total Funds**<br>16,503|2024<br>Restricted<br>£<br>-<br>-<br>-<br>177,796<br>177,796<br>-<br>-<br>177,796<br>177,796<br>177,796<br>177,796<br>177,796|2024<br>Total<br>£<br>-<br>-<br>-<br>194,229<br>194,229<br>-<br>-<br>194,229<br>194,229<br>194,229<br>177,796<br>16,503<br>194,299|2023<br>Total<br>£<br>-|
|---|---|---|---|
||||-|
||||-<br>164,400|
||||164,400|
||||-|
||||-|
|||||
||||164,400|
|||||
||||164,400|
|||||
|||||
|||||
||||164,400|
||||129,639<br>34,761|
||||164,400|



## **Approval of the accounts** 

The annual report and accounts were approved at a meeting of the Trustees held on 4th September 2024 

Ged Upham on behalf of the Trustees 

5 



## Halton Speak Out CiO 

## Notes to the accounts 

## for the year ended 31 March 2024 

## **1 Accounting Policies** 

## **a Basis of accounting** 

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice, Accounting and Reporting by Charities (The Charities SORP). 

## **b Income** 

Donations and legacies are accounted for when received by the charity. Other income is accounted for on an accruals basis as far as is prudent to do so. 

## **c Grants** 

Revenue grants are recognised in the Statement of Financial Activities on receipt, subject to any required conditions being met or services being provided. Capital grants are recognised on receipt in the Statement of Financial Activities. This policy has been adopted to give a true and fair view as recommended by the SORP. 

## **d Tangible Fixed Assets** 

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250. 

Rates of depreciation: Fixtures and fittings:  25% reducing balance Equipment:                25% reducing balance 

## **e Pensions** 

Contributions are charged when they become due in accordance with the scheme rules. 

## **f Fund accounting** 

Funds held by the charity are either: 

## **Unrestricted general funds** 

These are funds which can be used in accordance with the charitable objects at the discretion of the trustees. 

## **Restricted funds** 

These are funds that can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 

## **Designated funds** 

These are funds set aside by the trustees out of unrestricted general funds for specific future purposes or projects. 

Further explanation of the nature and purpose of each fund is included in the notes to the accounts. 

6 



## Halton Speak Out CiO 

## Notes to the accounts continued 

## for the year ended 31 March 2024 

|**2 Grants and Donations**<br>**Grants**<br>Halton Borough Council:<br>Adult Project<br>Carers Breaks<br>Youth Engagement<br>The Steve Morgan Foundation<br>The National Lottery Funding<br>Tesco Groundwork<br>Torus Foundation<br>The Police & Crime Commissioner<br>Talles<br>TNL: Know Your Neighbourhood<br>In Your Hands<br>Your Housing Cleaning<br>Donations<br>**3 Staff costs and numbers**<br>Gross salaries<br>Other Wages<br>Social security costs<br>Employer pension|2024<br>Unrestricted<br>funds<br>£<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>-|2024<br>Restricted<br>funds<br>£<br>55,500<br>2,544<br>6,600<br>-<br>68,525<br>-<br>-<br>4,968<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>157,412|2024<br>Total<br>funds<br>£<br>55,500<br>2,544<br>6,600<br>-<br>68,525<br>-<br>-<br>4,968<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>157,412<br>2024<br>£<br>120,704<br>36,639<br>2,901<br>409<br>160,653|2023<br>Total<br>funds<br>£<br>27,980<br>2,544<br>5,000<br>10,025<br>30,898<br>500<br>1,000<br>-<br>-<br>-<br>-<br>-<br>9,803|
|---|---|---|---|---|
|||||87,750|
|||||2023<br>£<br>85,349<br>11,778<br>1,236<br>166|
|||||98,528|



The average number of employees during the year was 4.8 FTE (2023:4.8) 

|**4 Restricted funds summary**<br>Balance b/f<br>£<br>Adult Project<br>52,562<br>Children & Young Peoples Prog<br>(4,037)<br>Carers Breaks<br>1,244<br>The Steve Morgan Foundation<br>4,917<br>Steve Morgan: Kops & Kids<br>664<br>Steve Morgan: Kitchen<br>(74)<br>Talles<br>-<br>TNL: Know Your Neighbourhood<br>-<br>In Your Hands<br>-<br>Your Housing Cleaning<br>-<br>Brindley<br>63,336<br>Police & Crime Commissioner<br>521<br>The Community Foundation<br>169<br>Tesco Groundwork<br>500<br>Torus Foundation<br>1,000<br>HBC: Youth Engagement<br>1,507<br>The National Lottery Fund<br>7,330<br>129,639|Incoming<br>£<br>55,500<br>-<br>2,544<br>-<br>-<br>-<br>1,000<br>13,293<br>1,171<br>3,811<br>-<br>4,968<br>-<br>-<br>-<br>6,600<br>68,525<br>157,412|Outgoing<br>£<br>27,764<br>-<br>-<br>26<br>-<br>-<br>871<br>4,883<br>995<br>8,150<br>-<br>-<br>-<br>477<br>901<br>4,386<br>58,451<br>106,904|Transfers<br>£<br>-<br>-<br>-<br>-<br>(74)<br>74<br>-<br>-<br>-<br>-<br>-<br>-<br>-<br>(23)<br>-<br>(2,328)<br>-<br>(2,351)|Balance c/f<br>£<br>80,298<br>(4,037)<br>3,788<br>4,891<br>590<br>-<br>129<br>8,410<br>176<br>(4,339)<br>63,336<br>5,489<br>169<br>-<br>99<br>1,393<br>17,404|
|---|---|---|---|---|
|||||177,796|



Transfer of funds relate to expenditure in previous year unaccounted for and include contributions towards rent building & running costs. 

7 



## Halton Speak Out CiO 

## Notes to the accounts continued 

## for the year ended 31 March 2024 

|**5 **<br>**6 **<br>**7 **<br>**8 **|**Tangible assets**<br>**Cost**<br>At 1 April 2023<br>Additions<br>At 31 March 2024<br>**Depreciation**<br>At 1 April 2023<br>Charge for year<br>At 31 March 2024<br>**Net book value**<br>At 31 March 2024<br>At 31 March 2023<br> **Debtors and prepayments**<br>Debtors<br>Prepayments<br> **Cash at bank and in hand**<br>Bank Current a/c<br> **Creditors and accruals**<br>Accruals<br>Other Creditors|Fixtures &<br>Computers &<br>Fittings<br>Equipment<br>£<br>£<br>2,769<br>5,592<br>-<br>-<br>2,769<br>5,592<br>2,769<br>5,592<br>-<br>-<br>2,769<br>5,592<br>-<br>-<br>-<br>-<br>2024<br>£<br>-<br>-<br>-<br>2024<br>£<br>194,229<br>194,229<br>2024<br>£<br>-<br>-<br>-|Total<br>£<br>8,361<br>-|
|---|---|---|---|
||||8,361|
||||8,361<br>-|
||||8,361|
|||||
||||-|
|||||
||||-|
||||2023<br>£<br>-<br>-|
||||-|
||||2023<br>£<br>164,400|
||||164,400|
||||2023<br>£<br>-<br>-|
||||-|



## **9 Trustee remuneration and expenses** 

No trustees received any remuneration or expenses during the accounting period to 31st March 2024. 

## **10 Related party transactions** 

Owing to the nature of the charity's activities and the composition of the board of trustees (being drawn from local statutory and voluntary organisations) it is inevitable that transactions will take place with organisations in which a trustee may have an interest. All transactions in which a trustee may have an interest are conducted at arm's length and in accordance with the charity's financial regulations and expenditure procedures. 

8