Registered number: 07516227 Charity number: 1180530
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
| CONTENTS | |
|---|---|
| Page | |
| Reference and administrative details of the charity, its trustees and advisers | 1 |
| Trustees' report | 2 - 6 |
| Independent examiner's report | 7 |
| Statement of financial activities | 8 |
| Balance sheet | 9 |
| Statement of cash flows | 10 |
| Notes to the financial statements | 11 - 26 |
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
REFERENCE AND ADMINISTRATIVE DETAILS OF THE COMPANY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024
Trustees
Famida Beckett (resigned 11 August 2023) Paul Counsell, Chair David Dean Duncan Allton
Company registered number
07516227
Charity registered number
1180530
Registered office
Elmfield Hall, Gatty Park, Accrington, Lancashire, BB5 4AA
Accountants
CW Accountants Limited, Office 5, 45 Railway Road, The Boulevard Centre, Blackburn, Lancashire, BB1 1EZ
Bankers
The Co-Operative Bank, 1 Balloon Street, Manchester, M60 4EP
Page 1
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the company for the 1 April 2023 to 31 March 2024. The Trustees confirm that the Annual Report and financial statements of the company comply with the current statutory requirements, the requirements of the company's governing document and the provisions of the Statement of Recommended Practice (SORP), 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) as amended by Update Bulletin 1 (effective 1 January 2015).
Since the company qualifies as small under section 383, the strategic report required of medium and large companies under The Companies Act 2006 (Strategic Report and Director's Report) Regulations 2013 is not required.
Objectives and Activities
a. POLICIES AND OBJECTIVES
Community Solutions North West Limited is an incorporated not for profit charity and a company limited by guarantee, which provides a range of services to those who are typically socially excluded and to promote and protect good health of those who for many reasons may become isolated. The charity aims of Community Solutions are:
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To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society. ‘Socially excluded’ means being excluded from society, or parts of society, because of one of more of the following factors: unemployment; financial hardship; youth or old age; ill-health (physical or mental); discrimination on the grounds of sex, race, disability, ethnic origin, religion, belief, creed, sexual orientation, or gender re-assignment; poor educational or skills attainment; relationship and family breakdown.
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The preservation and protection of good health amongst people who are isolated because of age, disability, or poor health by providing activities that have a proven benefit to health, both physical, mental and spiritual.
b. MAIN ACTIVITIES UNDERTAKEN TO FURTHER THE CHARITY'S PURPOSES FOR PUBLIC BENEFIT
In accordance with its aims, the charity planned and delivered a range of activities and services throughout the year. These activities were planned with due regard to the Charity Commission’s guidance on public benefit, and in particular, the Trustees have considered how planned activities and services will contribute to its aims and objectives as set out in the governing document and agreed by the Charity Commission.
Achievements and performance
a. REVIEW OF ACTIVITIES
This year has been a year of successful new beginnings as several key projects were launched. In depth evaluation enabled us to apply our learning and the feedback and testimonials of our participants and volunteers to shape our new projects and develop existing support services. Crucially we understood that time was a key factor - taking time to listen, to understand, and to empower people to change their lives at a pace that works for them. Evidence reinforced what we already knew: that people’s stories go so much deeper than what we see on the surface, and how easily we can take a wrong turn or be knocked off track by an unexpected crisis. Our new National Lottery Community Fund three-year project, Achieving People’s Potential is our response to this need, supporting a programme of 1-1 mentoring. Complementing this are our two consecutive commissions through the Lancashire and South Cumbria Integrated Care Board (LSCICB), supporting our counselling service,
Page 2
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024
mentoring, and wrap-around support.
This year we successfully completed delivery of our DWP contract for Reach, Hyndburn’s Youth Hub, exceeding targets despite the complexity of barriers faced by participants. New this year was a Multiply contract to deliver numeracy and maths support, linking to our group support activities including cooking, sewing and crafts, and group trips.
This year has seen significant investment and success in realising enterprise opportunities. We have continued to be active in local partnerships, securing funds through the Hyndburn Way, and significant support through sponsorship and donations through partner networks. Income through events, fundraising and donations increased in real terms by 124% accounting for income deferred in the previous year, 2022/23. Our annual Summer Fair was by far the best yet, and such a fantastic day to celebrate our community.
Overall, enterprise income through trading including the café, room hire, and product sales increased from 11% to 17% of the total income. Contract income including through DWP and LSCICB decreased from 15% to 12%, but only because Reach income (DWP) had been bought forward from the previous year, 2022/23. Income from donations and fundraising rose from 2% to 7% of the total income. These combined to reduce the proportion of grant income to 64%, compared with 70% in the previous year to the end of March 2023. This is positive progress towards reduced reliance on grant income.
Our continued thanks goes to our Patrons, the Cardboard Box Company, WHN Solicitors, Bold Moves Coaching, NORI HR & Employment Law, Sundown Solutions, and Onward Homes who support our work in so many ways. We have also seen incredible support and opportunities through partnerships including BNI, Unique Ladies and The Hyndburn Way.
In turn, we have also supported other causes. We saw partners and our team come together for a community litter pick, and we have raised funds for other charities including Maundy Relief, MacMillan, and Pregnancy Sickness Support.
Support Services.
This year our support benefitted 1,967 people, 7.8% fewer than in the previous year to March 2023, however, we continue to see an increase in the multiple and complex issues people needed support with. We received 523 new referrals for support. Health and mental health issues, social isolation, bereavement and unemployment were the main reasons for referral, although we saw an increase in referrals related to suicide, self-harm, issues related to alcohol, and from ex-offenders. We continue to recognise that the reasons for referral do not reflect the whole issues people are facing, which we often identify as we build trusting relationships.
This year we provided 2,481counsedlling and mentoring sessions, 605 social and support group sessions, 336 home-based befriending visits, 1,945 befriending and welfare telephone calls, and 203 training sessions. 137 volunteers gave over 12,500 hours support. A highlight was the launch of our Grief and Loss Cafe in September, supporting people in coming together around their personal grief and sharing and receiving advice from others.
Our crisis and welfare support continued to be a crucial need including emergency support including food and fuel support, welfare packs, and essential household items. £170, 217 was secured for participants in crisis solutions, an increase of £28,765 from 2022/23. Again, we delivered Christmas Blessing Boxes supported by our volunteers, patrons, local companies and charities, and including cards written by children from the local Hollins School.
Financial review
a. GOING CONCERN
Page 3
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024
After making appropriate enquiries, the trustees have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Accounting Policies.
b. RESERVES POLICY
The Charity has a Reserves Policy which identifies a prudent level of reserves, based on holding an amount equal to three to six months’ salary bill for core staff.
Additional to this is a value held in reserve for the operational costs to deliver the services contracted for the same duration.
The Reserves Policy is reviewed annually to ensure that it remains fit for purpose.This was last completed in January 2024..
Page 4
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
a. CONSTITUTION
Community Solutions North West is a company limited by guarantee and registered in England (Registered Company Number 7516227) and a registered charity (Registered Charity Number 1180530).
The charity is constituted under a set of Articles of Association.
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The trustees of the charity are responsible for the governance and leadership of the charity to fulfil the objects of the charity in line with ethical principles and legal requirements. Appointment of additional trustees is the responsibility of the existing trustees.
c. REMUNERATION POLICY
In April 2023 a cost-of-living increase of 5% was awarded to all staff. In line with the salary scale, several salaries increased to reflect additional responsibility, qualification, or competence. All salary increases were approved by the Trustees. Salary increases are only made when the Trustees are confident in the organisation’s financial position and ability to afford them.
d. ORGANISATIONAL STRUCTURE AND DECISION MAKING
Strategic direction and key decision making is the responsibility of the Trustees, working with the CEO and senior management team. Responsibility for day-to-day management and decision making is delegated to the CEO. Community Solutions’ direction and service delivery are driven by its vision and values and in response to the needs of its participants and local community. Strategic direction and development priorities that reflect the vision and values are set by the Trustees and are managed and monitored by the Trustees and management team through impact evaluation, financial systems, and monitoring of key performance indicators..
e. RISK MANAGEMENT
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. These are reviewed and updated to a programme or when there is a significant change in operations or a new service or activity is instigated. Risks are measured in terms of probability and impact, and appropriate mitigation actions put in place, as required.
Plans for future periods
a. FUTURE DEVELOPMENTS
As securing funds becomes increasingly difficult, Community Solutions is focused on diversifying its income streams and is investing in the development of Elmfield Hall to support this. A project to develop the unused and semi derelict stables will create new spaces for community activities that can also be hired out. Support has been secured through the Architectural Heritage Fund to develop a Viability Report for the development of Elmfield Hall to create additional space that can generate revenue. The Viability Report will include a fundraising plan.
Community Solutions is developing a Strategic Plan that will include the Elmfield Hall Viability Report, a
Page 5
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2024
Fundraising and Enterprise Strategy, a Volunteer Strategy, a review of service delivery priorities and potential, and consideration of culture, governance, profile and promotion, staff development and partnerships. This Strategic Plan will supersede existing business plans and will provide a framework for future developments. It will be managed through the monitoring of KPIs and financial forecasts.
Whilst priorities and direction are the responsibility of the Trustees, the CEO and senior management team are responsible for fundraising and progression of development and new trading and enterprise opportunities.
TRUSTEES' RESPONSIBILITIES STATEMENT
The Trustees (who are also directors of Community Solutions North West Ltd for the purposes of company law) are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the Trustees to prepare financial statements for each financial year. 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 the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles in the Charities SORP;
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make judgments and accounting estimates that are reasonable and prudent;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
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.
This report was approved by the Trustees, on
and signed on their behalf by:
Paul Counsell Chair of Trustees
Page 6
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY SOLUTIONS NORTH WEST LTD (the 'company')
I report to the charity Trustees on my examination of the accounts of the company for the year ended 31 March 2024.
This report is made solely to the company's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the company's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and the company's Trustees as a body, for my work or for this report.
RESPONSIBILITIES AND BASIS OF REPORT
As the Trustees of the company (and its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the company's accounts carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
INDEPENDENT EXAMINER'S STATEMENT
Since the company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ACCA, which is one of the listed bodies.
I have completed my examination. I can confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Signed: Dated:
Courtney Wright BA Hons ACCA
Office 5, The Boulevard Centre, 45 Railway Road, Blackburn, Lancashire, BB1 1EZ
Page 7
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES INCORPORATING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2024
| Unrestricted funds Note 2024 £ INCOME FROM: Donations and legacies 2 49,787 Charitable activities 123,417 Other trading activities: Trading activities 3 115,562 TOTAL INCOME 288,766 EXPENDITURE ON: Raising funds 3 38,177 Charitable activities 5 237,461 TOTAL EXPENDITURE 6 275,638 NET INCOME / (EXPENDITURE) BEFORE OTHER RECOGNISED GAINS AND LOSSES 13,128 NET MOVEMENT IN FUNDS 13,128 RECONCILIATION OF FUNDS: Total funds brought forward 619,703 TOTAL FUNDS CARRIED FORWARD 632,831 |
Restricted funds 2024 £ 3,547 381,100 - 384,647 - 416,465 416,465 (31,818) (31,818) 32,665 847 |
Total funds 2024 £ 53,334 504,517 115,562 673,413 38,177 653,926 692,103 (18,690) (18,690) 652,368 633,678 |
Total funds 2023 £ 27,885 632,468 84,175 |
|---|---|---|---|
| 744,528 | |||
| 28,134 708,890 |
|||
| 737,024 | |||
| 7,504 7,504 644,864 |
|||
| 652,368 |
The notes on pages 11 to 26 form part of these financial statements.
Page 8
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee) REGISTERED NUMBER: 07516227
BALANCE SHEET AS AT 31 MARCH 2024
| Note FIXED ASSETS Intangible assets 11 Tangible assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand CREDITORS:amounts falling due within one year 14 NET CURRENT ASSETS NET ASSETS CHARITY FUNDS Restricted funds 15 Unrestricted funds 15 TOTAL FUNDS |
£ 26,047 246,835 272,882 (106,790) |
2024 £ 437,802 29,784 467,586 166,092 633,678 847 632,831 633,678 |
£ 57,865 276,356 334,221 (143,025) |
2023 £ 441,579 19,593 |
|---|---|---|---|---|
| 461,172 191,196 |
||||
| 652,368 | ||||
| 32,665 619,703 |
||||
| 652,368 |
The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The Trustees consider that the company is entitled to exemption from the requirement to have an audit under the provisions of section 477 of the Companies Act 2006 ("the Act") and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Act.
The Trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The financial statements were approved and authorised for issue by the Trustees on signed on their behalf, by:
and
Paul Counsell
Chair of Trustees
The notes on pages 11 to 26 form part of these financial statements.
Page 9
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2024
| Note Cash flows from operating activities Net cash used in operating activities 17 Cash flows from investing activities: Purchase of tangible fixed assets Net cash used in investing activities Change in cash and cash equivalents in the year Cash and cash equivalents brought forward Cash and cash equivalents carried forward 18 The notes on pages 11 to 26 form part of these financial statements. |
2024 £ (13,330) (16,191) (16,191) (29,521) 276,356 246,835 |
2023 £ (47,574) |
|---|---|---|
| (1,131) | ||
| (1,131) | ||
| (48,705) 325,061 |
||
| 276,356 | ||
Page 10
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES
1.1 Basis of preparation of financial statements
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 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.
Community Solutions North West Ltd 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.
1.2 Reconciliation with previous Generally Accepted Accounting Practice
In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
No restatements were required.
1.3 Company status
The company is a company limited by guarantee. The members of the company are the Trustees named on page 1. In the event of the company being wound up, the liability in respect of the guarantee is limited to £10 per member of the company.
Page 11
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES (continued)
1.4 Income
All income is recognised once the company has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the earlier of the date on which either: the company is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the company has been notified of the executor's intention to make a distribution. Where legacies have been notified to the company, or the company is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.
Donated services or facilities are recognised when the company has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use of the company of the item is probable and that economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not recognised and refer to the Trustees' report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the company which is the amount the company would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
Page 12
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES (continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with administration of the company and compliance with constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading activities that raise funds.
Charitable activities and Governance costs are costs incurred on the company's operations, including support costs and costs relating to the governance of the company apportioned to charitable activities.
1.6 Turnover
Turnover comprises revenue recognised by the company in respect of goods and services supplied during the year, exclusive of Value Added Tax and trade discounts.
1.7 Intangible fixed assets and amortisation
Intangible assets costing £1,000 or more are capitalised and recognised when future economic benefits are probable and the cost or value of the asset can be measured reliably. Intangible assets are initially recognised at cost and are subsequently measured at cost net of amortisation and any provision for impairment.
1.8 Tangible fixed assets and depreciation
All assets costing more than £1000 are capitalised.
A review for impairment of a fixed asset is carried out if events or changes in circumstances indicate that the carrying value of any fixed asset may not be recoverable. Shortfalls between the carrying value of fixed assets and their recoverable amounts are recognised as impairments. Impairment losses are recognised in the Statement of financial activities incorporating income and expenditure account.
Page 13
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES (continued)
Tangible fixed assets are carried at cost, net of depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
- Long-term leasehold property Over 125 year lease term Motor vehicles - 25% reducing balance - Fixtures and fittings 25% reducing balance Other fixed assets - 25% reducing balance
1.9 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the company; this is normally upon notification of the interest paid or payable by the Bank.
1.10 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
1.11 Cash at Bank and in hand
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1.12 Liabilities and provisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Liabilities are recognised at the amount that the company anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide. Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised within interest payable and similar charges.
1.13 Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
1.14 Pensions
The company operates a defined contribution pension scheme and the pension charge represents the amounts payable by the company to the fund in respect of the year. The company also operates a salary sacrifice scheme.
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COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. ACCOUNTING POLICIES (continued)
1.15 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the company and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the company for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
2. INCOME FROM DONATIONS AND LEGACIES
| Unrestricted funds 2024 £ Donations 49,787 Similar incoming resources - Total donations and legacies 49,787 Total 2023 27,885 TRADING ACTIVITIES Unrestricted funds 2024 £ Charity trading income Charity trading income 115,562 115,562 Fundraising trading expenses Charity trading expenses 32,787 Net income from trading activities 82,775 |
Restricted funds 2024 £ - 3,547 3,547 - Restricted funds 2024 £ - - - - |
Total funds 2024 £ 49,787 3,547 53,334 27,885 Total funds 2024 £ 115,562 115,562 32,787 82,775 |
Total funds 2023 £ 15,524 12,361 |
|---|---|---|---|
| 27,885 | |||
| Total funds 2023 £ 84,175 84,175 |
|||
| 28,134 | |||
| 56,041 |
3. TRADING ACTIVITIES
Page 15
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
4. DIRECT COSTS
| Telephone and Internet Products and welfare spends Advertising and promotion Computer and IT costs Travel expenses Utility costs Legal and professional fees Sundry costs Project costs Insurance inc staff health insurance Health and safety costs Staff/ volunteer training and resources Repairs/ maintenance/ general office costs Subscriptions Wages and salaries National insurance Pension cost Total 2023 |
Charitable activites £ 3,477 - 583 6,501 - 14,590 13,133 2,139 48,620 9,013 912 1,603 8,969 1,442 486,375 35,661 9,944 642,962 697,426 |
Total 2024 £ 3,477 - 583 6,501 - 14,590 13,133 2,139 48,620 9,013 912 1,603 8,969 1,442 486,375 35,661 9,944 642,962 697,426 |
Total 2023 £ 3,438 9,528 871 6,665 185 12,494 6,350 1,482 70,475 9,406 1,005 1,430 26,882 1,653 499,497 36,795 9,270 697,426 |
|---|---|---|---|
5.
GOVERNANCE COSTS
| Unrestricted funds 2024 £ Audit costs 1,187 Bank Charges - Depreciation - tangible fixed assets 6,000 Amortisation - property 3,777 10,964 |
Restricted funds 2024 £ - - - - - |
Total funds 2024 £ 1,187 - 6,000 3,777 10,964 |
Total funds 2023 £ 1,352 181 6,154 3,777 |
|---|---|---|---|
| 11,464 |
Page 16
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
6. ANALYSIS OF EXPENDITURE BY EXPENDITURE TYPE
| Expenditure on raising voluntary income Expenditure on charity trading Costs of raising funds Direct costs - Activities Expenditure on governance Total 2023 |
Staff costs Depreciation Amortisation Other costs 2024 £ 2024 £ 2024 £ - - 5,390 - - 32,787 - - 38,177 531,980 - 110,982 - 9,777 1,187 531,980 9,777 150,346 545,562 9,931 181,531 |
Total 2024 £ 5,390 32,787 38,177 642,962 10,964 692,103 737,024 |
Total 2023 £ - 28,134 |
|---|---|---|---|
| 28,134 697,426 11,464 |
|||
| 737,024 | |||
7. TURNOVER
All turnover arose within the United Kingdom.
8. NET INCOME/(EXPENDITURE)
This is stated after charging:
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Depreciation of tangible fixed assets: | ||
| - owned by the charity | 6,000 | 6,154 |
| Amortisation of intangible fixed assets | 3,777 | 3,777 |
During the year, no Trustees received any remuneration (2023 - £NIL). During the year, no Trustees received any benefits in kind (2023 - £NIL). During the year, no Trustees received any reimbursement of expenses (2023 - £NIL).
9. AUDITORS' REMUNERATION
The Independent Examiner's remuneration amounts to an Independent Examination fee of £ 550 (2023 - £ 585). - -
Page 17
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
10. STAFF COSTS
Staff costs were as follows:
| Wages and salaries Social security costs Other pension costs |
2024 £ 486,375 35,661 9,944 531,980 |
2023 £ 499,497 36,795 9,270 |
|---|---|---|
| 545,562 |
The average number of persons employed by the company during the year was as follows:
| 2024 | 2023 |
|---|---|
| No. | No. |
| 22 | 25 |
No employee received remuneration amounting to more than £60,000 in either year.
11. INTANGIBLE FIXED ASSETS
| Cost At 1 April 2023 and 31 March 2024 Amortisation At 1 April 2023 Charge for the year At 31 March 2024 Carrying amount At 31 March 2024 At 31 March 2023 |
Leasehold Improveme nts £ 472,188 30,609 3,777 34,386 437,802 441,579 |
|---|---|
Long-term leasehold property from the accounting year end 31st March 2018 has been re-classified as intangible leasehold improvements from the year ending 31st March 2019 as per the grant agreements received for improvements being completed on Elmfield Hall.
Page 18
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
12. TANGIBLE FIXED ASSETS
| Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 13. DEBTORS Trade debtors Accrued income Prepayments 14. CREDITORS: Amounts falling due within one year Trade creditors Other taxation and social security (see below) Other creditors Accruals and deferred income |
Fixtures and fittings £ 76,286 2,500 78,786 56,693 4,898 61,591 17,195 19,593 |
Fixtures and fittings £ 76,286 2,500 78,786 56,693 4,898 61,591 17,195 19,593 |
Other fixed assets £ - 13,691 13,691 - 1,102 1,102 12,589 - 2024 £ 5,556 20,404 87 26,047 2024 £ 1,749 8,726 1,631 94,684 106,790 |
Total £ 76,286 16,191 |
|---|---|---|---|---|
| 92,477 | ||||
| 56,693 6,000 |
||||
| 62,693 | ||||
| 29,784 | ||||
| 19,593 | ||||
| 2023 £ 22,217 35,555 93 |
||||
| 57,865 | ||||
| 2023 £ 4,146 10,028 1,659 127,192 |
||||
| 143,025 |
Page 19
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
14. CREDITORS: Amounts falling due within one year (continued)
Other taxation and social security
| Other taxation and social security | ||
|---|---|---|
| PAYE/NI control VAT control |
2024 £ 7,926 800 8,726 |
2023 £ 9,151 877 |
| 10,028 |
Page 20
COMMUNITY SOLUTIONS NORTH WEST LTD
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. STATEMENT OF FUNDS
STATEMENT OF FUNDS - CURRENT YEAR
| Balance at 1 April 2023 £ Unrestricted funds General Funds 619,703 Restricted funds NLFC National Lottery Community Fund - Henry Smith Charitable Trust - Crisis Prevention 684 Insurance - The Veterans Foundation - Awards for All - Duchy of Lancaster - Benevolent Fund - The Leathersellers' Foundation - WO Street Foundation - Trusthouse Charitable Fund - Community Rail Lancashire - Rank Foundation - Profit for Good - LCC Community Fund 2,555 Onward Group Support 1,145 Multiply - HLF - Household Support Fund - Tudor Trust well being - UK H Foundation - Rank Foundation - Support NOW 4,025 DWP- Youth Hub 24,256 ICB Training - ICB Secondment - ICB VCSFE - ICB VCFSE (year2) - 32,665 Total of funds 652,368 |
Income Expenditure £ £ 288,766 (275,638) 145,934 (145,934) 29,466 (30,150) 3,547 (3,547) 1,913 (1,913) 4,164 (4,164) 1,850 (1,850) 1,666 (1,666) 3,000 (3,000) 3,079 (3,079) 2,391 (2,391) 12,500 (12,500) - (2,555) - (1,145) 24,875 (24,875) 15,000 (15,000) 2,000 (1,153) 5,000 (5,000) 50,000 (54,025) 10,603 (34,859) 5,901 (5,901) 7,709 (7,709) 47,532 (47,532) 6,517 (6,517) 384,647 (416,465) 673,413 (692,103) |
Balance at 31 March 2024 £ 632,831 - - - - - - - - - - - - - - - 847 - - - - - - - 847 633,678 |
|---|---|---|
Restricted Funds
NLCF National Lottery Community Fund- Achieving People’s potential (APP) - A three-year project providing 1-1 mentoring that supports people to overcome mental health issues and other barriers to engagement, enabling them to access our wrap-around support services and other specialist support they need.
Henry Smith Charity Long COVID- A three-year grant for the running costs of providing support for people
Page 21
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. STATEMENT OF FUNDS (continued)
from disadvantaged communities, affected by the COVID-19 pandemic
The Veterans Foundation - A one year grant to support veterans through mentoring, befriending and group support.
Awards for All – A grant towards the development of Elmfield Hall’s neglected and unused stables to create two new multi-functional community activity spaces.
Duchy of Lancaster Benevolent Fund - A three-year grant project to support the crisis prevention work.
The Leathersellers Company Foundation, Jubilee grant – A one-year grant providing emotional health support for those affected by the pandemic and mental health issues.
WO Street Foundation; A one off grant to support people through befriending.
The Trusthouse Foundation – a three-year grant towards the salary costs of the Social Care Manager and Support Worker in support of crisis prevention services.
LCC Connect – a grant to encourage train travel
.
The Rank Foundation, Profit for Good – A three-year grant supporting the development of new enterprise.
LCC Community Food – A grant supporting emergency food provision and cooking groups and workshops.
Onward Homes – A grant towards support groups
Multiply – A one year grant to support people to improve their numeracy skills and confidence with numbers.
Hyndburn Leisure Trust, Household Support Fund – Four grants to provide emergency food vouchers for those in need.
Tudor trust (wellbeing) - a grant to support staff welfare.
UKH Foundation- a grant to support the crisis prevention work.
Rank Foundation Support Now; – A two-year grant for the Support NOW project, supporting vulnerable and isolated people discharged from hospital or in need of long-term care.
Department of Work and Pensions (through Hyndburn Borough Council) – a contract to lead Hyndburn’s Youth Hub.
Integrated Care Board grant (through the Hyndburn Way) – A grant to provide professional training.
Integrated Care Board grant (through the Hyndburn Way) – A grant supporting a secondment to deliver the Household Support Fund crisis provision.
ICB VCFSE (Year 1) – A one year grant to support people struggling with significant mental health issues through counselling and mentoring support.
ICB VCFSE (Year 2) - A one year grant to support people struggling with significant mental health issues
Page 22
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
15. STATEMENT OF FUNDS (continued)
through counselling and mentoring support including access to Community Solutions’ wraparound.
STATEMENT OF FUNDS - PRIOR YEAR
| General Funds Restricted funds ICB Contracts BBO Henry Smith Charitable Trust - Crisis Prevention NLCF Henry Smith Charitable Trust - Family Solutions Duchy of Lancaster - Benevolent Fund LCC Warm Grant Scheme One Stop Groundwork The Leathersellers' Foundation Household Support Fund Trusthouse Charitable Fund John Laing Charitable Trust Rank Foundation - Profit for Good Rank Foundation - Support NOW LCC Community Fund Onward Group Support Super Slow Way HLF - Household Support Fund Duchy of Lancaster 2 - Benevolent Fund LCC Connect/ Access Fund Duchy of Lancaster 3 - Benevolent Fund Rank Foundation DWP- Youth Hub BBO Boundaries - Workshop Veterans Foundation Insurance Claim - Roof damage |
Balance at 1 April 2022 £ 618,683 - 7,303 - 15,677 2,304 - - - - - - - - - - - - - - - - 897 - - - - 26,181 |
Income £ 159,333 3,561 158,192 23,834 123,910 41,325 2,916 500 1,000 8,334 3,500 18,627 1,000 10,000 30,000 2,900 2,450 37 8,000 1,150 1,968 2,500 7,500 101,760 1,825 21,045 12,361 590,195 |
Expenditure £ (153,313) (3,561) (165,495) (23,150) (139,587) (43,629) (2,916) (500) (1,000) (8,334) (3,500) (18,627) (1,000) (10,000) (25,975) (345) (1,305) (37) (8,000) (1,150) (1,968) (2,500) (8,397) (77,504) (1,825) (21,045) (12,361) (583,711) |
Balance at 31 March 2023 £ 624,703 - - 684 - - - - - - - - - - 4,025 2,555 1,145 - - - - - - 24,256 - - - 32,665 |
|---|---|---|---|---|
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COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
SUMMARY OF FUNDS - CURRENT YEAR
| Balance at 1 April 2023 £ General funds 619,703 Restricted funds 32,665 652,368 SUMMARY OF FUNDS - PRIOR YEAR Balance at 1 April 2022 £ General funds 618,683 Restricted funds 26,181 644,864 |
Income Expenditure £ £ 288,766 (275,638) 384,647 (416,465) 673,413 (692,103) Income Expenditure £ £ 159,333 (153,313) 590,195 (583,711) 749,528 (737,024) |
Balance at 31 March 2024 £ 632,831 847 633,678 |
|---|---|---|
| Balance at 31 March 2023 £ 624,703 32,665 657,368 |
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS
ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR
| Unrestricted funds 2024 £ Intangible fixed assets 437,802 Tangible fixed assets 29,784 Current assets 272,035 Creditors due within one year (106,790) 632,831 |
Restricted funds 2024 £ - - 847 - 847 |
Total funds 2024 £ 437,802 29,784 272,882 (106,790) 633,678 |
|---|---|---|
Page 24
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
16. ANALYSIS OF NET ASSETS BETWEEN FUNDS (continued)
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR YEAR
| Unrestricted funds 2023 £ Intangible fixed assets 441,579 Tangible fixed assets 19,593 Current assets 329,512 Creditors due within one year (138,025) 652,659 17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW ACTIVITIES Net (expenditure)/income for the year (as per Statement of Financial Activities) Adjustment for: Depreciation/ Amortisation charges Decrease/(increase) in debtors Decrease in creditors Net cash used in operating activities 18. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Total |
Unrestricted funds 2023 £ Intangible fixed assets 441,579 Tangible fixed assets 19,593 Current assets 329,512 Creditors due within one year (138,025) 652,659 17. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW ACTIVITIES Net (expenditure)/income for the year (as per Statement of Financial Activities) Adjustment for: Depreciation/ Amortisation charges Decrease/(increase) in debtors Decrease in creditors Net cash used in operating activities 18. ANALYSIS OF CASH AND CASH EQUIVALENTS Cash in hand Total |
|
|---|---|---|
19. RELATED PARTY TRANSACTIONS
There have been no related party transactions throughout the financial year.
20. POST BALANCE SHEET EVENTS
There have been no significant events affecting the company since the year-end
Page 25
COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
21. CONTROLLING PARTY
Those trustees listed on page one of the accounts control the company.
Page 26