THE BOLTON GUILD OF HELP ACCOUNTS FOR THEYEAR ENDED31 DECEMBER 2024 Registered Charlty Number: 1183115
THE 80LTON GUILD OF HELP REFERENCE AND ADMINISTRAMVE DETAILS Reglsteied Charity Number.. 1183115 Presldent: The Mayor of Bolton, Cllr Andy Morgan Trustees Mrs T Slater- ChaiT Mr5 G J Aston Oeputy Chair Mr R Davie5 Mr M Harrison Mrs K Kay Mrs R Rigby Mr5 J M Winstanley Mrs G Bfoadhur5t Mr M Slater Mr M Preston (appointed 11.3.24 and re5ignÈd 5.10.251 Mi G Makinson (appointed 11.3.241 Mr5 E Cleaveley (appointed 11.3.241 Secretary and Charlty ManaBer'. Mr5 A Cooke Offlces of the Gulld & Registered Off ice.. Scott House 27 Silverwell Street Bolton BLI IPP Honorary Solicitors.. Fieldings Porter Silverwell House 32 Silverwell Street Bolton BLI IPT Audltor.. MrDAKayFCA Barlow Andrews LLP Chartered Accountants Carlyle House 78 Chorley New Road Bolto BLI 48Y Bankers-. Barclays Bank plc, Bolton Investment Advisers.. CCLA Investment Management Limited One Angel Lane, London EC4R 3AB.
THE BOLTON GUILD OF HELP CONTENTS FOR THE YEAR ENDED 31 DECEMBER 2024 PAGE Report of the Board Independent Auditorfs Report Statement of Financial Attivtties io Balance Sheet li Notes to the Financial Statements 12-29
THE BOLTON GUILD OF HELP TRUSTEES, REPORT The trustees present their annual report and the financial 5tatement5 for the year ended 31 December 2024. The f1nancial statements have been prepared in atcordance with the accounting policie5 Set out in note I to the financial Statements and comply with the charity's Memorandum and Article5 of Association, the Charities Act 2011 and 'Accounting and Reporting by Charitie5.' Statement of Recommended Practice applicable to charities preparing their accounts in 3ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191 sTRuvRE, GOVERNANCE AND MANAGEMENT Governing Dotument The organisation is a Charitable incorporated organisation constituted in Its own right and registered with the Charitv Commissioner. Legal Form The Boltori Guild of Help wa5 formed in 1905 and began Its Charitable work. The organisation re815tered as a charitable incorporated organisation on 25 April 2019 and started trading in this form from l January 2020. Charity number.. 1183115. Trustee Induction and Training Trustee5 are given a pack containing: The main document5 which set out the operational framework forthe charity includingthe governing document. Charity Commi5sioll publications Ifor example, Roles and Re5ponsibilitie5 of Trusteesl. A copy of the latest annual report and accounts. Details of current and future plan5. The trustees currently in place are listed the Reference and Administrative Details page. Organlsatlonal Structure and Management The Bolton Guild of Hèlp is managed by its Board of Trustees which meets at least s times a yeaT. At the 2024 Allnual Meeting Glennis Aston and Kath Kay retired from the Board and werè unanimously re*lected. Day to day responsibllity for the m4na£ement of the charity has been delegated to the Charity Manager Mrs Anna Cooke. President As many of hi5 predecessors have done before him, the Mayor of Bolton Cllr Andy Morgan atcepted the Presidency of the Guild during his term of office. The 2025 AGM was held in person, with the Mayor of Bolton Cllr Andy Morg3n presiding,
THE BOLTON GUILDOF HELP TRusfEES' REPORT oBjE[VEs AND ACTIVITIES The promotion of any d)aritable purposes forthe benefit of the community in Bolton and the neighbourhood (area of benefit) and in particular. but without limitstion.. To promote, a5515t and extend charitable work the area of benefit and to foster, assist and encoura8e developments likely to raise the standard and promote the welfare of the community- To faeilitate co-operation between charities and other community organisations to further their better co-ordination, and To effectively distribute any available charitable funds held by the Charity on behalf of other charities and within the terms of those other charit3ble organisations. PUBUC BENEFIT We have referred to the guidance in the Charity Commission's general guidanee on public benefit when reviewing our èirns and objectives and in planning our future activities. In particular, the trustees have considered the activities of the charity as set out in the 'Objective5 and Activities, section above, and the'Achievements and Performance in the Yearf section below and assessed their future plans. They are satisfied that the criteria for public benefit are comprehensively achieved. During the year we continued to work within our Strategic Framework within which our goal is to explore how best to improve/m3ximise the capacity of the Guild, whether through developing services we provide ourselves or in partnership with other like-minded groups, for our elients. Whilst aiming for this goal we will meet our Objective5 0f..- Meeting the Benefattorfs intentions set down in the Le8acies held by the Guild Relief of individuals and families in the Bolton community in finantial distress. Care and comfort of old people, prevention or relief of poverty. Variou5 Items and Services considered in line with people with disabilities and medical needs. Promotion and furtherance of education in ènd knowledge, understanding and appreciation of the public in in the Arts. Welfare of animal5. Engaging with individuals and familie5 in need through our partner eharftie5. Creating partnerships with other key Bolton Agencies. Provide up to date information. support and guidance to our clients. Growth of our investment funds. Continue to build a solid. ethlcal and sustainable busines5. RISK REVIEW The trustees have conducted their own review of the major risks to which the charity is exposed, and systerns have been established to mitigate those risks. The most significant risk 15 in the value of the investments held which, if they were to reduce significantly. would impact on the èbilityto Provide grant5 to the priority areas of charitable work. This risk is addressed by holding a diversified portfolio tsf investTnents with a fund manager and by having policies in place to adjust distribution levels if nessary.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT ACHIEVEMENT5AND PERFORMANCE IN THE YEAR This ha5 been a very busy year for the Guild. In summary. the achievements this year are". Continued member of Bolton CVS which provide5 networking, training and support to Charities in Bolton. Continu8d improvement in IT f3cilities and software. Improved data gathering and a5ses5ment. Accurate dzts now easily available. Provision of benefit support- 638 individua15 assessed and had a benefit check completed. This resulted in an average increase of income gained of £66.38 a week per person. This is piovided 'in house, by A Cooke as part of the Guild's services. Many people don't understand the benefit system or what they are entitled to and for many this increase in income is Sife changin8, particularly for those with disabilitie5. Continued joint working with The Bridge Church (Christian5 Against Poverty & Bolton Council's Money5killsl providing debt Support drop ins. 297 people accessed our drop in for support around finances. Many of these are now gettin8 Ongosng support to become debt free and gain financial independence and confidence. One client cornmented our support has Ilterally saved her life a5 she saw no way out of the debt she had built up. The continued use of Quick Books which h3s much irnproved our financial monitDring, enabllng us to react to our business situation with more confidence. Accountancy provided by Beyond Profit. External iedecoration to the exterior of Scott House. Re decoration to the entrance hallway and rnanagers office and new carpeting. 807 individuals/familie5 werè provided with 8rant5. This impacted 1664 people in Bolton I Cllents were helped with a variety of Support, for example, 3 skip and handyman to help clear 3 garden, 3 mobility scooter, School uniforms, vet5 bills, beds and beddin& white goods, furniture, clothing and many other needy service5. Our Schools project with the support of a grant frorn Provincial Walsh Trust & the National Lottery Community Fund continues to reach out to the most vuSnerable. The Guild now work5 Wlth 8-10 local schools in BoSton and supports pastoral staff and parents. We are addressing bed poverty and Provide fuèl vouchers and carpet5. Schools have reported that children who are now sleeping well and are warm are much more engaged with their studies. Provision of Chri5tmhs presents through partners Bolton Lion5 lor 10 families and impacting 18 children. Upstairs office Space continue5 to be entirely let to CAB Bolton & Bury Charity number 1102536. The Bolton Guild ol Help website continues to attratt new clients. The Gulld has an ongoing presen On Facebook, Bolton FM and with articles in Bolton News. strategic networking with other organisations throughout Bolton and working in collaboration with many Bolton Charities and or8anisations. These partnerships ensure clients are getting joined up support and the best POS5ible outcome for their sltuation. The Guild hosted 2 vèry well attended networking events hosted at The Bridg8 Conference Centre. These were supported by the National Lottery Community Fund & The Armed Force5 Covenant Trust. With the support of a National Lottery Grant the Guild extended its working week to include Fridays. We are now accessible Monday to Friday 8.30am- 3pm. We now offer drop in's Out in the community and within the town centre every Friday. These are h05ted within librarie5, UCAN centre5, MHIST, Ingeus and community centre5. Taking 'The Guild, out into the most deprived areas of Bolton mean we are able to help the most vulnerable and isolated. Fuel top-up scheme wilh Urban Outreach is ongoing and very much in demand. Our Veteran'5 drop in at The Bridge Coffee Shop on Thursd8y'5 attracts between 10 and 15 attendees each week. Provision of a Veterèns three course Christmas lunch and bras5 band concert with 92 attendees. Increased engagement for Veterans who did their National Service and grants provided to those in need. The Guild is most grateful for the support that it has received from The Arrned Forces Covenant Fund Trust, The Sir james and Lady Scott Trust, The Provincial W315h Trust, The Eric Wright Trust, The National Lottery Community Fund, 8olton Fund, Bolton CVS, The Hedley Foundation and The Phil Gibb5 Legacy. These additional funder5 have helped with the ongoing cost ol living crisis and has allowed us to significantly increase the amount of help given to people in need withill the Borough of Bolton.
THE BOLTON GUILD OF HELP TRUSTEES. REPORT Social Value The Guild ha5 reviewed the soci31 value of the activities it provides within the Bolton cornrnunity and has fdlculated that through the Benefit check Service. the Erants made, the employment of staff and general expenditure in the local community it has created a social value of just under £1.4m. In addition to this, the Guild also generates social value through the debt information advice and guidance and the Thursday Drop-ln Support Centre as clients feedback that after using these services they have benefitted from improvement in their mental health wellbeing. Whilst this value cannot be effertively measured, the charity believes it is important to recognise. Scott House Scott House is over 200 years old. It w85 given to Bolton Guild of Help on its 21" annivers3ry in 1926. FINANCIAL REVIEW Incomè and Expenditure For 2024 total income wa5 £294,96412023'. £228,8251 with the majority of this beingfrom a combination of grants £143,58612023.. £61,586) and income from investmènts £134.10912023= £133,423). Total expenditure was £354,58912023.' £284,459) of which £220,65312023.. £176,002) was distributed in grants and client support costs. During the year there were investment gains of £154,88912023.. £411,302). At the end of the year the total funds of the charity were £4,993,54712023= £4,898,284) of which £614,99312023.. £612,010) was unrestricted and £4,378,55412023= £4,286,274) restricted. Funds The Charity holds Guild Funds, which are each restritted for a special purpose and held in investments frorn which sustainÈd investment income is generèted and used to distribute grants to ensure that the special purpos are met.. Non-Guild funds. which re restricted and hBve been received from external organisations to carry out specific projects,. and General funds which are unrestricted. The fund5 held by the Charity are detailed in note 13 to the accounts. Scott House Building Fund A rental income of £14.77612023.. £6,920) has been received in the year. All rental income is recetved into the Scott House Building Fund and will be used to contribute to any future maintenance costs of the building. Muriel Matkenzie Fund Historically, the Muriel Mackenzie fund has been used to fund the provision of benefit and debt support from The Bridge, however in 2024. grants from external organisations weTe 3W3rded to the charity to fund the majority trf this provision and 59 Only £1,444 of this fund was paid out for this purpose. Louisa Alice Kay Fund The Loulsa Alice Kay Fund is used to provide grants to families cornprising of cookers. washing machines. beds and furniture items, fridge freezers, fuel top ups and other a5515tance. During 2024, total grants of £120,40512023= £63,199) were distributed. This was made up of 57312023.. 1781 grants in total. The provision of white goods was our largest outlay accounting for 50% of the total expenditure.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT Joyce Ann and Frank Smith Fund The joyce Ann and Frank Smith Fund was èstablished for the benefit of animal charities and during 2024, distributed 35 grants totalling £35,000 to animal charitie5 working within the Bolton area. Speclal Purposes Funds The Bolton Guild of Help continues to administer several small funds which hawe special purposes that range from help for elderly, sick alld disabled clients, expectant mother5 and young children and also supporting organi5ations that work within the area of the Arts. From these funds, the Charity distributed 60 grants toialling £15,17912023.. £13,569). Investment policy The investment policy and investment objectives were ieviewed and updated in 2018 with the help of our Investment Advisers. Specialist unit trusts, designed for the charity sector, meet the investment objective to produce the best financial return within an acceptable level of risk using a total return approach to generate both incorne and capital growth. Reserves policy and concern The 8oard is Satisfied that the assets of the charity are available and adequate to fulfil the obligation5 of the charity. The leve5 of reserves is considered and reviewed at regular intervals. It is the Board's desire and duty that the fund5 shouSd contlnLie with their objective5 for the longer term. The total return approach to investment means that all the income generated from the investments 15 available for expenditure on charitable activitie5 Once the running expense5 have been covered. The Board has agreed that rÈtained incorne should ideally be 6 months, worth of budgeted grant maklng. As a result of under-spending over several year5, this is curiently too high and $0 plan5 to increase spending have been considered by the Strategic Framework. At 31 December 2024, the total reserves held by the charity total £4,993,54712023.. £4,898,284), of which £4,577,00912023.. £4,570,985) relate to investments. Free reserves of the charity which comprise of non-deslgnated unrÈstricted fund5 less any tangible fixed assets (but including general invesrment51 are £323,311 12023.. £327,487). Grant Maklng Policy Grant payments are made at the discretion of the staff and Trustee5 and are detailed ill note 5 to the accounts. PLANS FOR FUTURE PERIODS The Bolton Guild of Help intends to continue to develop its holistic approach to deBlin8 with client5. This involves assessing need nd providing grants to deal with immediate issues a5 well as providing clients with the ski115 and tools to become more self- $115taining in order to meet the challenges of everyday life. The Charity is working to extend the networks and partnerships it has developed with other Charities in the area to ensure that where the needs of a client cannot be met directly. it can refer the client on to other agencies and organi5ations in Bolton. This collaborative approach is helping the Charity develop a greater understanding of new challenges being faced within the Bolton commullity as well as changes in the demographics allowing it to take proactive step5 to ensure that capacity can be extended to meet demand.
THE BOLTON GUILDOF HELP TRUSTEES. REPORT TRUEE5, RESPONSIBILJTIES The trustees 3re responsible for preparing the Trustees, Annual Report and the financi31 statements in 3ccordantÈ with applicable law and United Kingdom Accounting Standard5 (United Kingdom Generally Accepted Accounting Practicel. The trustees are required to prepare financial statements for each financial year. which grive a true and fair view of the state of ffairs Of the charity and of the incoming resource5 and application of resources, including the income and expenditure. of the charity for that period. In preparing those financial statements, the tru5tee5 are requlrèd to.. select suitable accounting policies and then apply them consistentlv.. obseNe the methods and principles in the Charities SORP,. make judgements and estimates that are reasonable and prudent,. state whether applicable UK Accounting Standards have been followed, subjert to any material departures disc105ed and explained in the financial statements- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable or8anisation will continue in operation. The trustees are responsible for keeping proper accounting Tecords which disdose with reasonable accuracy at any tirne the financial position of the charity. Thèy are a150 responsibleforsafeguarding the assets of the charity and hence for takin8 reasonable steps for the prevention and detettion of fraud and other irregularities. Statement of disclosure to auditors So far as the trustees are aware, therè is no relevant audlt information of which the charivs auditors are unaware. Additionally, the trustees have taken all the necessary steps that they ought to have taken as trustees in order to make themselves aware of all relevant audit information and to establish that the chariws auditors are aware of that information. Auditors It W35 identified through the independent examination work that an audit was required and 8arlow Andrews LLP were appointed as auditor5 following this. The tru5tees' report was approved by the Board of Trustee5 and signed on its behalf by.. Mrs T Slater Chalr 27th October 2025
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OFTHE BOLTON GUILD OF HELP Oplnion We have audited the financial statements of The Bolton Guild of Help Ithe"charitV'I for the year ended 31 December 2024 which comprise the statement of financial activitie5, the balance sheet and note5 to the financial statements. including è summary of significant accounting policies. The financial reporting fr3mework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of lyeland (United Kin8dom Generally Accepted Accounting Practicel. In our opinioll the financial staternent5'. give a true and fair view of the st3te of the chariws affair5 as at 31 December 2024 and of its incoming resource5 and applieation of re50uices, for the year then ended,. have been properly prepared in accordance with the United Kingdom Generally Accepted Accounting Practice., and have been prepared in accordance with the requlrements of the Charities Att 2011. Basis for opinion We conducted c>ur audit in actordance with International Standards on Auditing IUKI IISAS IUKII and applicable law. Our responsibilities under thos& Standards are further described in the Auditor's responsibilities for the audit of the financial staterllènts section of our report. We are independent of the charity in accordance with the ethical requirement5 that are relevant to our audit of the financial statements in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical respon51bilitie5 in accordance with these re4uirernents. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for Dur opinion. Conclusions relating to going concern In auditing the financial statements, we have c(Jncluded that the trustee5' use of the going concern ba515 of accounting in the preparation of the financial statements is appropriate. Based on the work we havè performed, we have not identif1ed any materlal uncertainties relating to events or conditions that, individu3lly or collectively. rnay cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the f1nancial statements are authorised for 15sue. Our responsibilities and responsibilitie5 of the trustees with respect to going concern are described in the relevanl sections of this report. Other information The other information comprises the information included in the annual report, other than the financial statement5 and our auditorfs report thereon. The trustees are responsible for the other informatitsn contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwSse explicitly stated in our report. we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information 15 materiallv inconsistent with the financial statements or our knowledge obtained in the COUTse of the audit, or otherwise appears to be materially misstated. If we idèntify such material incon51Stencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude thzt there is a material misstatement of this other information, we are required to report that fatt. We have nothing to report in thi5 regard.
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OFTHE BOLTON GUILD OF HELP Icontinuedl Matters on which we are reqUId to report by exception We have nothing to reptsrt in respect of the following matters in relation to which the Charities Act 2011 requires u5 to report to you if, in our opinion.. the information given in the financial statements is inconsistent in any material respert with the trustees, report,. or adequate accounting record5 have not been kept, or returns adequate for our audit have not been reiVed from branches not visited by us- or the financial statements are not in agreement with the accounting records and returns,. or certain disclosures of trustees. remuneration specified by law ère not made.. or we have not received all the information and explanations we require for our audit. Responsibilities of trustees A5 explained more fully in the statement of trustee5' responsibilities, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view. and for such internal control as the trustees determine is necessary to enable the preparation of financial 5t8tements that are free from material misstatement, whether due to fraud or error. In preparingthe financial statements, thetrustees are responsible for assessing the charivs ability to continue as a going concern. disclosing, a5 applicable, matters related to going conterll and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Audltorfs responsibilities forthe audit of the financial statements Our objectives are to obtain reasonable assurance about whether the financial statements a5 a whole are free frorn materi81 misstatement, whether due to fraud or error, and to issue an auditorfs report that includes our opinion. Reasonable assurante 15 a high level of assurance, but is not a guarantee that an audit condurted in accordance with IS IUKI will always detect a material misstatement when it exists. Misstatements can arise from fr3ud or error and are considered materi31 if, individually or in the aggregate, they could reasonably be expected to influence the economic dèci5ion5 of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilitiÈs, outlined above. to detect material misstatements in respect of irregularitie5 including fraud. Our approach to identifying and assessing the risk5 of material misststement in rÈspert of irregularlties, including frdud and non-compliance with laws and regulations. was a5 follows: the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable13ws and regulations.. we identified the laws and regulations applicable to the charity through discussions with trugtees and other management, and from our commercial knowledge and experience.- we focussed on Specific laws and regulations which we considered may have a direct material effect on the financial statements or the operation5 of the charity.. we aeSSed the extent of compliance with the laws and Tegulations identified above through m3king enquiries of management,. and identified laws and regulations were communicated within the audit team regularly and the tearll remained alert to instances of non-compliance throughout the audit. We assessed thesusceptibility of the charit¢s financial statements to material mi5Statement, including obtaining an understandlng of how fraud might occur, by-. making enquiries of management as to wherethey considered there was susceptibility to fraud, their knowledee of artual, suspetted and alleged fraud,- and considering the internal controls in place to mitigate risks of fraud and non-compllance with laws and regulation5.
INDEPENDENT AUDITORS, REPORT TO THE MEMBERS OF THE BOLTON GUILD OF HELP IcontSnuedl To addre55 the risk of fraud through management bias and override of controls, we.. performed analytical procedures to identify any unusual or unexpected relationships,. tested journal entries to identify unusual transaction5', and assessed whether judgements and a55umptions made in determlning the 3ccounting estimates were indicative of Polential bias. In response to the risk of irregularitie5 and non-compliance with law5 and regu13tions. we designed procedures which included, but were not limited to.. agreeing finèncial statement discSosures to underlying 5UPPOrting documentation., and enquiring of management as to actual and potential litigation and claims. rhere are inherent limitations in our audit procedure5 described above. The More removed that laws and regulatlons are from financial transactions, the less likely it is that we would become aware of non-CDmp1iance. Auditing standards also limit the audit procedure5 required to identify non-compliance with léw5 and regulations io enquiry of the trustee5 and other management and the Inspection of regulatory and le8al correspondence, if anv. Material mi5Statements that arise due to fraud can be hard@r to detect that those that arise from error as they may invOe deliberate concealment or collusion. A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Couno1'5 website at.. www.1rc.or auditor5re5 onsibilities. This description forms part of our auditor's report. Use of our report Th15 report is made solely to the charity's trustees, as a body, In accordance with Part 4 of the Charities (Accounts and Reportsl Regulations 2008. Our audit work has been undertaken so that we might state to the charity's rrustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest eKkÈnt permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustee5 as a body, for our audit work, for this report. or for the opinions we have formed. ¢MJAk/ David Kay FCA (Senlor Statutory Au For and on behalf of Barlow Andrews LLP Accountants and Statutory Auditors Carlyle House, 78 Chorley New Road, Bolton 27 October 2025 Barlow Andrews LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company nder section 1212 of the Companies Act 2006.
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