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2025-03-31-accounts

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 2025

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 - 7
Independent examiner's report 8
Statement of financial activities 9
Balance sheet 10
Statement of cash flows 11
Notes to the financial statements 12 - 28

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 2025

Trustees

Anna Rojek (appointed 27 September 2024) Paul Counsell, Chair (resigned 15 August 2025) 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 2025

The Trustees present their annual report together with the financial statements of the company for the 1 April 2024 to 31 March 2025. 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:

  1. 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.

  2. 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

Chair’s Introduction

On behalf of the Board of Trustees, I am pleased to present the Annual Report for Community Solutions North West Ltd. This year has been one of significant challenge, but also one of resilience and progress. Staff, volunteers, and partners have continued to demonstrate extraordinary commitment to our vision of supporting people in our community to overcome challenges, reduce isolation, and improve wellbeing.

At the start of the year, our Social Care Manager was hospitalised and subsequently unable to return to work. This required staff to step up and take on additional responsibilities. Towards the end of the year, with several major funding streams coming to an end, the organisation had to make difficult decisions regarding redundancies. These challenges were balanced by several positive developments: we secured a new contract to

Page 2

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025

host Hyndburn’s Youth Hub for 18–24-year-olds, received a Garfield Weston Charity Award, and were awarded a substantial Community Ownership Fund (COF) grant to support the restoration and future sustainability of Elmfield Hall.

The Board recognises the remarkable adaptability and commitment shown by staff and volunteers in navigating this period.

Elmfield Hall Development

Elmfield Hall, our Grade II listed base, has faced increasing maintenance challenges including dry rot, leaks, and damp. Investment from the Architectural Heritage Fund enabled a Viability Report to shape our long-term vision, while the COF grant has provided much-needed support to address immediate maintenance priorities. In November 2024, the renovation of the stables was completed, creating two new multifunctional spaces to host the Youth Hub, training workshops, and community activities. Further funding is required to complete the restoration of Elmfield Hall, but progress this year marks a significant step towards long-term sustainability.

Strategic Development

Through the Weston Charity Award, Trustees and senior leaders worked with business leaders to strengthen strategic resilience and sustainability. This process has laid the foundation for a new strategic plan, currently in development, to guide the charity into the next phase of its work.

Financial Review

During the year, total income reduced by 7.6%. Whilst restricted income increased by 12.5%, unrestricted income reduced by 34.3%. The reduction reflects the receipt of one-off unrestricted grants in 2023/24, the deferral of £35,000 unrestricted income from the previous year, and a 14.5% reduction in donations and traditional fundraising.

Back-office and support costs rose to 25.9% of total income, compared with 22.7% the previous year, including unrecovered salary costs. Whilst income reduced by 7.6% year-on-year, overall expenditure decreased by 6.5%, including reductions in staff costs inclusive of redundancy costs of 3.6% and overhead costs reduced by 22.6% reflecting a policy of minimal spending in this challenging year.

Support Services and Impact

This year, Community Solutions support benefitted 1,556 people – a 20.9% decrease compared with the previous year. However, this reduction reflects improved triage processes, greater focus on the support we can provide, and enhancements to case management systems, which are ensuring that our support is impacting those in need and who are ready to engage. This is essential at a time of funding and staff capacity challenges, and as the complexity of referrals continues to grow, with statutory thresholds rising and NHS waiting times for therapy averaging nine months. The number of new referrals for support did not reduce significantly.

Key achievements include:

Volunteers gave over 15,500 hours of support, playing a vital role in sustaining service delivery.

Page 3

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025

Our crisis and welfare programme provided emergency support valued at £169,661, including food, fuel, household essentials, and welfare packs. At Christmas, 500 people received Blessing Boxes, made possible through the generosity of volunteers, patrons, local schools, and businesses.

Acknowledgements

The Trustees wish to record our deep appreciation for the dedication of staff, volunteers, and partners. Their commitment has enabled Community Solutions to continue delivering vital services in a time of financial pressure and increased community need.

Financial review

a. GOING CONCERN

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 August 2025.

Page 4

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025

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 2024, the National Living Wage increase was applied. In July 2024, a cost-of-living salary increase of 3% was awarded to all staff. In line with the salary scale, several salaries were adjusted to reflect additional responsibilities, qualifications, or competence. All salary increases were approved by the Trustees. Trustees only approve increases where the organisation’s financial position demonstrates affordability.

d. ORGANISATIONAL STRUCTURE AND DECISION MAKING

The Trustees, working alongside the CEO and senior management team, are responsible for strategic direction and key decision making. Day-to-day management is delegated to the CEO. Community Solutions’ strategy is driven by its vision and values, and services are designed in direct response to the needs of participants and the local community. Progress against strategic objectives is monitored by the Trustees through financial reporting, impact evaluation, and 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

Our sustainability strategy is focused on the continued development of Elmfield Hall, both to reduce maintenance and running costs and to provide sustainable income to reduce our reliance on grant funding. The Community Ownership Fund (COF) grant secured will address urgent maintenance requirements and running costs will be reduced through insulation, converting to LED lighting and other energy efficiencies. COF will also support improved accessibility throughout the building, although additional funds are being sought to bring unused spaces fully into use.

A new lease is being negotiated with the Council to transfer a previously residential flat into Community Solutions’ management. Renovated offices and activity spaces will provide income through lettings, while

Page 5

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025

supporting our own service delivery.

The charity remains reliant on grant income for service delivery and restoration of Elmfield Hall. While strategic priorities are set by Trustees, the CEO and senior team are leading on fundraising and enterprise development, supported by a positive pipeline of grant applications.

Page 6

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 MARCH 2025

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:

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:

Duncan Allton Trustee

Page 7

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2025

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 2025.

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:

  1. accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or

  2. the accounts do not accord with those records; or

  3. 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

  4. 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 8

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 2025

Unrestricted
funds
Note
2025
£
INCOME FROM:
Donations and legacies
2
16,263
Charitable activities
70,610
Other trading activities:
Fundraising
3
7,713
Trading activities
4
92,107
Investments
5
989
TOTAL INCOME
187,682
EXPENDITURE ON:
Raising funds
4
37,460
Charitable activities
7
174,252
TOTAL EXPENDITURE
8
211,712
NET EXPENDITURE BEFORE OTHER
RECOGNISED GAINS AND LOSSES
(24,030)
NET MOVEMENT IN FUNDS
(24,030)
RECONCILIATION OF FUNDS:
Total funds brought forward
632,831
TOTAL FUNDS CARRIED FORWARD
608,801		 Restricted
funds
2025
£
-
434,691
-
-
-
434,691
-
435,141
435,141
(450)
(450)
847
397		 Total
funds
2025
£
16,263
505,301
7,713
92,107
989
622,373
37,460
609,393
646,853
(24,480)
(24,480)
633,678
609,198		 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

The notes on pages 12 to 28 form part of these financial statements.

Page 9

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee) REGISTERED NUMBER: 07516227

BALANCE SHEET AS AT 31 MARCH 2025

Note
FIXED ASSETS
Intangible assets
13
Tangible assets
14
CURRENT ASSETS
Debtors
15
Cash at bank and in hand
CREDITORS:amounts falling due within
one year
16
NET CURRENT ASSETS
NET ASSETS
CHARITY FUNDS
Restricted funds
17
Unrestricted funds
17
TOTAL FUNDS		 £
39,537
67,393
106,930
(30,101)		 2025
£
510,031
22,338
532,369
76,829
609,198
397
608,801
609,198		 £
26,047
246,835
272,882
(106,790)		 2024
£
437,802
29,784
467,586
166,092
633,678
847
632,831
633,678

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 and signed on their behalf, by:

Duncan Allton

Trustee

The notes on pages 12 to 28 form part of these financial statements.

Page 10

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 MARCH 2025

Note
Cash flows from operating activities
Net cash used in operating activities
19
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
20
The notes on pages 12 to 28 form part of these financial statements.		 2025
£
(102,823)
(76,619)
(76,619)
(179,442)
246,835
67,393		 2024
£
(13,330)
(16,191)
(16,191)
(29,521)
276,356
246,835

Page 11

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 12

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 13

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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 14

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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:

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.

Page 15

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

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
Restricted
funds
2025
£
2025
£
Donations
16,263
-
Similar incoming resources
-
-
Total donations and legacies
16,263
-
Total 2024
53,334
-
FUNDRAISING INCOME
Unrestricted
funds
Restricted
funds
2025
£
2025
£
Fundraising
7,713
-		 Total
funds
2025
£
16,263
-
16,263
53,334
Total
funds
2025
£
7,713		 Total
funds
2024
£
49,787
3,547
53,334
Total
funds
2024
£
-

3. FUNDRAISING INCOME

Page 16

(A company limited by guarantee)

COMMUNITY SOLUTIONS NORTH WEST LTD

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

4. TRADING ACTIVITIES

Unrestricted
funds
2025
£
Charity trading income
Charity trading income
92,107
92,107
Fundraising trading expenses
Charity trading expenses
28,532
Net income from trading activities
63,575
5.
INVESTMENT INCOME
Unrestricted
funds
2025
£
Investment income - bank interest
989		 Restricted
funds
2025
£
-
-
-
-
Restricted
funds
2025
£
-		 Total
funds
2025
£
92,107
92,107
28,532
63,575
Total
funds
2025
£
989		 Total
funds
2024
£
115,562
115,562
32,787
82,775
Total
funds
2024
£
-

Page 17

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

6. DIRECT COSTS

Telephone and Internet
Redundancy costs
Advertising and promotion
Computer and IT costs
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 2024		 Charitable
activites
£
3,823
9,508
676
6,415
12,722
1,183
2,737
38,296
6,203
912
1,596
7,364
1,842
459,828
33,785
9,745
596,635
642,962		 Total
2025
£
3,823
9,508
676
6,415
12,722
1,183
2,737
38,296
6,203
912
1,596
7,364
1,842
459,828
33,785
9,745
596,635
642,962		 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

7. GOVERNANCE COSTS

Unrestricted
funds
2025
£
Audit costs
922
Depreciation - tangible fixed assets
7,446
Amortisation - property
4,390
12,758		 Restricted
funds
2025
£
-
-
-
-		 Total
funds
2025
£
922
7,446
4,390
12,758		 Total
funds
2024
£
1,187
6,000
3,777
10,964

Page 18

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

8. 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 2024		 Staff costs
Depreciation
Amortisation
Other costs
2025
£
2025
£
2025
£
-
-
8,928
-
-
28,532
-
-
37,460
503,358
-
93,277
-
11,836
922
503,358
11,836
131,659
531,980
9,777
150,346		 Total
2025
£
8,928
28,532
37,460
596,635
12,758
646,853
692,103		 Total
2024
£
5,390
32,787
38,177
642,962
10,964
692,103

9. TURNOVER

All turnover arose within the United Kingdom.

10. NET INCOME/(EXPENDITURE)

This is stated after charging:

2025 2024
£ £
Depreciation of tangible fixed assets:
- owned by the charity 7,446 6,000
Amortisation of intangible fixed assets 4,390 3,777

During the year, no Trustees received any remuneration (2024 - £NIL). During the year, no Trustees received any benefits in kind (2024 - £NIL). During the year, no Trustees received any reimbursement of expenses (2024 - £NIL).

11. AUDITORS' REMUNERATION

The Independent Examiner's remuneration amounts to an Independent Examination fee of £ 550 (2024 - £ 585). - -

Page 19

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

12. STAFF COSTS

Staff costs were as follows:

Wages and salaries
Social security costs
Other pension costs		 2025
£
459,828
33,785
9,745
503,358		 2024
£
486,375
35,661
9,944
531,980

The average number of persons employed by the company during the year was as follows:

2025 2024
No. No.
20 25

No employee received remuneration amounting to more than £60,000 in either year.

13. INTANGIBLE FIXED ASSETS

Cost
At 1 April 2024
Additions
At 31 March 2025
Amortisation
At 1 April 2024
Charge for the year
At 31 March 2025
Carrying amount
At 31 March 2025
At 31 March 2024		 Leasehold
Improveme
nts
£
472,188
76,619
548,807
34,386
4,390
38,776
510,031
437,802

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 20

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

14. TANGIBLE FIXED ASSETS

14.
TANGIBLE FIXED ASSETS
Cost
At 1 April 2024 and 31 March 2025
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
Net book value
At 31 March 2025
At 31 March 2024
15.
DEBTORS
Trade debtors
Accrued income
Prepayments
16.
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
£
78,786
61,591
4,299
65,890
12,896
17,195

 Other fixed
assets
£
13,691
1,102
3,147
4,249
9,442
12,589
2025
£
6,705
32,832
-
39,537
2025
£
3,320
8,653
1,363
16,765
30,101		 Total
£
92,477
62,693
7,446
70,139
22,338
29,784
2024
£
5,556
20,404
87
26,047
2024
£
1,749
8,726
1,631
94,684
106,790

Page 21

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

16. CREDITORS: Amounts falling due within one year (continued)

Other taxation and social security

Other taxation and social security
PAYE/NI control
VAT control		 2025
£
8,653
-
8,653		 2024
£
7,926
800
8,726

Page 22

COMMUNITY SOLUTIONS NORTH WEST LTD

(A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. STATEMENT OF FUNDS

STATEMENT OF FUNDS - CURRENT YEAR

Balance at
1 April 2024
£
Unrestricted funds
General Funds
632,831
Restricted funds
NLFC National Lottery Community Fund
-
LEF
-
Henry Smith Charity Long COVID
-
The Veterans Foundation
-
Awards for All
-
Architectural Heritage Fund
-
LCC Community Champion
-
The Leathersellers' Foundation
-
ASDA
-
ASDA Foodbank Fundamentals
-
LCC Counseller
-
The Hyndburn Way
-
Swire Charitable Trust
-
Community Chest
-
Harold & Alice Bridges Charity
-
Austin and Hope Pilkington
-
The Hobson Charity Fund
-
Tudor Trust well being
847
HSF - Household Support Fund
-
Onward Homes
-
St James Place
-
DWP- Youth Hub
-
COF
-
COF Revenue
-
LCC Travel Grant
-
ICB VCFSE (year2)
-
Multiply
-
847
Total of funds
633,678		 Income Expenditure
£
£
187,682
(211,712)
144,049
(144,049)
30,000
(30,000)
42,700
(42,700)
18,717
(18,717)
5,836
(5,836)
10,000
(10,000)
1,587
(1,190)
10,000
(10,000)
1,600
(1,600)
1,000
(1,000)
400
(400)
2,000
(2,000)
18,262
(18,262)
384
(384)
1,000
(1,000)
1,000
(1,000)
5,000
(5,000)
-
(847)
16,000
(16,000)
2,500
(2,500)
3,333
(3,333)
750
(750)
12,653
(12,653)
8,958
(8,958)
4,985
(4,985)
66,977
(66,977)
25,000
(25,000)
434,691
(435,141)
622,373
(646,853)		 Balance at
31 March
2025
£
608,801
-
-
-
-
-
-
397
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
397
609,198

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

Page 23

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. STATEMENT OF FUNDS (continued)

engagement, enabling them to access our wrap-around support services and other specialist support they need.

LEF - A grant towards the development of Elmfield Hall’s neglected and unused stables to create two new multi-functional community activity spaces.

Henry Smith Charity Long COVID- A three-year grant for the running costs of providing support for people from disadvantaged communities, affected by the COVID-19 pandemic and supporting the development of the stables.

The Veterans Foundation - A two-year grant to support veterans through mentoring, therapy 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.

Architectural Heritage Fund (AHF) – A grant to develop a Viability Report to support the development of Elmfield Hall.

LCC Community Champion – A one year grant to cover the costs of our Grief & Loss Café, a support group providing peer support to help people dealing with bereavement.

Leathersellers’ Foundation – Energy – Funding supporting new energy efficiency measures throughout Elmfield Hall.

Asda – A grant contributing to energy costs, enabling the provision of warm spaces at Elmfield Hall.

Asda – A second ASDA grant providing food and household items for 100 care packages to support our participants during the cost-of-living crisis and for those who unexpectedly find themselves in hospital.

LCC Counseller– A grant to provide ingredients for our cooking group, workshops teaching basic cookery skills to people of all abilities and ages.

The Hyndburn Way – A grant providing organisational capacity to contribute to the development a model for collaborative working across Hyndburn.

Swire Charitable Trust – A grant towards the development of Elmfield Hall’s neglected and unused stables to create two new multi-functional community activity spaces.

Community Chest – A grant supporting energy efficiencies at Elmfield Hall.

Harold & Alice Bridges Charity – A grant towards the development of Elmfield Hall’s neglected and unused stables to create two new multi-functional community activity spaces.

Austin and Hope Pilkington Trust – A grant supporting our Cook with Us social group.

The Hobson Charity - A grant towards the development of Elmfield Hall’s neglected and unused stables to create two new multi-functional community activity spaces.

Tudor Trust (wellbeing) - A grant to support staff welfare.

Hyndburn Leisure Trust, Household Support Fund – Four grants to provide emergency food vouchers for

Page 24

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. STATEMENT OF FUNDS (continued)

those in need.

Onward Homes – A grant supporting the development of the stales to create new community activity spaces.

St James Place - A grant to help fund the salary of Mental Health Project lead.

Department of Work and Pensions (through Hyndburn Borough Council) – a contract to lead Hyndburn’s Youth Hub.

Community Ownership Fund (COF), through the Department for Housing, Communities and Local Government – A grant supporting the development of Elmfield Hall including accessibility, repairs and energy efficiencies.

LCC Connect – Funding to encourage train travel, providing trips for our participants.

ICB VCFSE (Year 2) - A one year grant to support people struggling with significant mental health issues through therapy and mentoring support including access to Community Solutions’ wrap-around services.

Multiply – A one year grant to support people to improve their numeracy skills and confidence with numbers.

STATEMENT OF FUNDS - PRIOR YEAR

STATEMENT OF FUNDS - PRIOR YEAR
Balance at
Balance at 31 March
1 April 2023 Income Expenditure 2024
£ £ £ £
General Funds 619,703 288,766 (275,638) 632,831

Page 25

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. STATEMENT OF FUNDS (continued)

Restricted funds

NLFC National Lottery Community Fund
Henry Smith Charitable Trust - Crisis Prevention
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
Onward Group Support
Multiply
HLF - Household Support Fund
Tudor Trust well being
UK H Foundation
Rank Foundation - Support NOW
DWP- Youth Hub
ICB Training
ICB Secondment
ICB VCSFE
ICB VCFSE (year2)		 -
684
-
-
-
-
-
-
-
-
-
2,555
1,145
-
-
-
-
4,025
24,256
-
-
-
-
32,665		 145,934
29,466
3,547
1,913
4,164
1,850
1,666
3,000
3,079
2,391
12,500
-
-
24,875
15,000
2,000
5,000
50,000
10,603
5,901
7,709
47,532
6,517
384,647		 (145,934)
(30,150)
(3,547)
(1,913)
(4,164)
(1,850)
(1,666)
(3,000)
(3,079)
(2,391)
(12,500)
(2,555)
(1,145)
(24,875)
(15,000)
(1,153)
(5,000)
(54,025)
(34,859)
(5,901)
(7,709)
(47,532)
(6,517)
(416,465)		 -
-
-
-
-
-
-
-
-
-
-
-
-
-
-
847
-
-
-
-
-
-
-
847

SUMMARY OF FUNDS - CURRENT YEAR

Balance at
1 April 2024
£
General funds
632,831
Restricted funds
847
633,678		 Income Expenditure
£
£
187,682
(211,712)
434,691
(435,141)
622,373
(646,853)		 Balance at
31 March
2025
£
608,801
397
609,198

Page 26

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

17. STATEMENT OF FUNDS (continued) SUMMARY OF FUNDS - PRIOR YEAR

Balance at
1 April 2023
£
General funds
619,703
Restricted funds
32,665
652,368		 Income
Expenditure
£
£
288,766
(275,638)
384,647
(416,465)
673,413
(692,103)		 Balance at
31 March
2024
£
632,831
847
633,678

18. ANALYSIS OF NET ASSETS BETWEEN FUNDS

ANALYSIS OF NET ASSETS BETWEEN FUNDS - CURRENT YEAR

Unrestricted
funds
2025
£
Intangible fixed assets
510,031
Tangible fixed assets
22,338
Current assets
106,533
Creditors due within one year
(30,101)
608,801
ANALYSIS OF NET ASSETS BETWEEN FUNDS - PRIOR 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
2025
£
-
-
397
-
397
Restricted
funds
2024
£
-
-
847
-
847		 Total
funds
2025
£
510,031
22,338
106,930
(30,101)
609,198
Total
funds
2024
£
437,802
29,784
272,882
(106,790)
633,678

Page 27

COMMUNITY SOLUTIONS NORTH WEST LTD (A company limited by guarantee)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

19. RECONCILIATION OF NET MOVEMENT IN FUNDS TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the year (as per Statement of Financial Activities)
Adjustment for:
Depreciation/ Amortisation charges
(Increase)/decrease in debtors
Decrease in creditors
Net cash used in operating activities
ANALYSIS OF CASH AND CASH EQUIVALENTS
Cash in hand
Total		 2025
£
(24,480)
11,836
(13,490)
(76,689)
(102,823)
2025
£
67,393
67,393		 2024
£
(18,690)
9,777
31,818
(36,235)
(13,330)
2024
£
246,835
246,835

20. ANALYSIS OF CASH AND CASH EQUIVALENTS

21. RELATED PARTY TRANSACTIONS

There have been no related party transactions throughout the financial year.

22. POST BALANCE SHEET EVENTS

There have been no significant events affecting the company since the year-end

23. CONTROLLING PARTY

Those trustees listed on page one of the accounts control the company.

Page 28