**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.
- Enterprise income grew modestly by 0.5%, with café income increasing by 6.1%. The overall income profile was: • 65% grants (up from 64% in 2023/24)
- 14.8% contracts (up from 11.6%)
- 4.8% donations and fundraising (down from 7%)
- 15.3% enterprise and trading (down from 16.7%)
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:
- 493 new referrals received (only 5.7% fewer than last year)
- 2,380 counselling and mentoring sessions delivered
- 684 social and support group sessions held
- 332 home-based befriending visits
- 2,068 befriending and welfare calls made
- 294 training and employment support workshops delivered (a 44.8% increase)
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:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgments and accounting estimates that are reasonable and prudent;
- 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:
**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:
- 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.
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