THE BOLTON GUILD OF HELP ACCOUNTS FOR THE YEAR ENDEO 31 DECEMBER 2025 Reglstered Charlty Number: 1183115
THE BOLTON GUILD OF HELP CONTENTS PAGE Reference and Admlnlslratlve Oelails Trustges, Report 3-11 Independent Examlner'5 Report 12 Statement of Flnancial Acllvilles 13 Balance Sheet 14 Notes to the Flnanclal Statements 15-26
THE BOLTON GUILD OF HELP REFERENCE AND ADMINISTRATIVE DETAILS Reglstered Charlty Number: 1183115 Presldent: The Mayor of Bolton, Cllr David Chadwlck Trustees: Mr R Davie8- Chair lappolnted rol$ 27 Oclob8r 20251 Mrs T Slater- Chair Iresigned role 27 October 20251 Mrs G J Aston - Deputy Chair Mrs G Broadhurst- Treasurer lappoinled role 27 O¢lober 20251 Mr M Harrison Mrs K Kay Mrs R Rlgby Mrs J M Winstanley Mr M Slater Ir88igned a$ trustee 2 April 2026 Mr G Makinson Mrs E Cleaveley Mr M Preston Ir85igned as tru8188 5 October 20251 Mr l Mallhews lappoinled as trustee 21 Aprll 2026) Sacretary & Charlty Manager: Mrs A Cookg Offlces of the Gulld & Reglstered Offlce: Scoll House 27 Silverwell Street olton BL1 1PP Honorary Sollcllors: Fleldlngs Porter Sllverwell House 32 Silverw?11 Street Bollon BL1 1PT Independent Examlner: MrDAKayFGA AA8 Carlyle House 78 Ghorley New Road Bolton BL148Y Bankers: Barclays Bank plc. Bolton Invastment Advlsers: CCLA Investment Management Lirnit$d One Angel Lane, London EC4R 3AB
THE BOLTON GUILD OF HELP TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 The Irusteos present their annual report and the financial slaletnents lor Ihe year endEd 31 Decembèr 2025. The financial statements have been prepared in accordance wilh the accounting polici8S S8t out in note 1 to the financial slatemenls and comply with the charity's Memorandum and Articles ol Association, the Gharilies Act 2011 and "Accounting and Reporting by Charities: Statement ol Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicabSe in the UK and Republic ol Ireland IFRS 1021 leffeclive 1 January 20191" STRUCTURE, GOVERNANCE AND MANAGEMENT Governing Document The organlsalion Is a charltable Incorporat&d organlsaiion constituted in its own right and regi81er&d with the Charlly Commissioner. Legal Form The Bolton Gulld ol Help was lorm8d in 1905 and began ils charliable work. The organisalion registered as a charitable incorporated organisalion on 25 April 2019 and started trading in this form from 1 January 2020. Charity number: 1183115. Trustee Inductlon and Tralnlng Truste88 are given a paok containing.. The maln do¢urnents whlch sel out the operational framework lor the charlly Including the governlng docum8nl. Charlly Commisslon publlcalions Ifor example, Roles and Responslbilltles ol Trusleesl. A copy ol the latest annual report and a¢counls. Oetalls ol current and lulure plans. The trustees currently in place are li$1od on the Reference and Admlnisiratlve Detalls pag8. Organl$allonal Structure and Manag9mgnt The Bolton 13uild of Help Is managed by Ils Board ol Trust99s which meets at least 5 tlmes a year. At tho 2025 AnnLJal General Meellng, Tracey Slaler, Ruth Rlgby and Jgangtte Winstanley retired from the 8oaid and were unanimously re-elected. Dey to day responslbilliy lor the management ol the charlty has been delegated to Ihe Charity Manag9r, Mrs Anna Cooke. Presld6nt As many of his predec&ssors have done belore him, the Mayor ol Bolton Cllr David Chadwiok accepted the Presidency of the Guild during his term of office. The 2025 AGM was held In person, with the Mayor ol Bolton Cllr Andy Morgan presiding.
THE BOLTON GUILD OF HELP TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 OBJECTIVES AND ACTIVITIES The promotion of any charitable purposes for tho benefit ol the communSiy in Bolton and the neighbourhood (area ol benelltl and in particular, but without limitation: To promote, asslst and ext8nd Charitable work in the area ol benelil and lo foster, assist and encourage developments likely to raise the standard and promote the welfare ol the ¢ommunily', To laoilitale co-operation between charities and olh8r community organisalions to further th@Ir bètter co- ordination, and To ellecllvely dlstribule any available charltable funds held by the charity on behall ol other charltl&s and within the terms ol those other charltable organisalions. PUBLIC BENEFIT We have referred lo the guldance in the Charity Commlssion's gen8ral guidance on public b8n81it when reviewing our aims and objectives and in plannlng our lutur@ activllies. In particular, the Iruslees hav8 considered the activities of the Charity as set out in th8 '0bjectives and A¢livllies' section above, and the 'Achlev8ments and Performanc&, section below and assessed their lulure plans. Thgy ar9 8atislied that the criteTla lor publlc b8nelil are comprehenslvely achieved. Durlng the year, we conllnued 10 work within our Stralggi¢ Framework within which our goal is lo explore how best lo Improvelmaxlmls6 the capacity ol th& Guild. whelhgr through developing s8rvices we piovlde ourselves or in partnershlp with other Ilke-mind8d groups, lor our clients. Whllst alming lor thls goal we wlll meet our objectlVg$ 01:. Meetlng the Benefactor's Inl8nllons sel down In thg legac188 held by the Guild Reliol ol indivlduals and lamllles In the Bollon commLJnlty In Ilnanelal dlstr&ss. Care and comfort ol old pgoplg, prev9nlion or rellef ol poverty. Various i18ms and servi098 consid8red in line with people with disabilllles and medlcal needs. Promollon and lurlherance of educatlon In and knowledge, underslandlng and appreciation of the public in Ihg Arts. Wellare of animals. Engaging with individuals and families in need through our partner charllles. Supporting the Bolton Military Family, Creating partnerships with other key Bollon agencl&s, Frovid8 UP to dale information, support and guidance to our clients. Growth ol our investment funds. Continue lo build a Solid, ethical and sustainable buslness. RISK REVIEW The trustees have ¢onducted their own revlew of the major risks lo whleh the charity Is exposed, and sysl8m8 have been established lo mltigate Ihose risks. The most significant risk is in the valLJe ol the investments hgld which, if they were lo reduce significantly, would Impa¢t on the abilliy to provid& grants to th8 priority areas of charitable work. This Tisk Is addressed by holding a diversified porllollo ol Investments with a fund manager and by having policles In place lo adjust distribution levels11 necessary.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE This has b88n a very busy and i¥npactlul year lor The Bolton Guild ol Help. The organisalion has continued to resF)ond to increasing demand driven by the ongoing cosl ol living crisis, whilst strengthening ils s9rvices, partnerships, and internal systems. Celebratlng 120 years Thg Bolton Guild ol Help celebrated ils 120th year of operation. Several events were held lo commemorate this mil&ston8 including a networking event and ending in a celabration hosted by The Mayor wllhln the banqueting suite at The Bolton Town Hall. To recognise the importance of our work with Veierans, we also look part in Bolton Remembrance Day commemoration with the laying of a wlealh. Durlng the year, the Guild launched a new website which enables us lo reach a wider audi&nce and attract new clients as well as raising our profile with other organisalions and professionals. The Guild has maintained an ongoing presence on Facebook, Bolton FM and regularly has arti¢les published in The Bolton News. Collaborallvg approaGh The Guild valu&s slralogi¢ nolworking wlth other organisations throughout Bolton and working In collaborallon with many Bolton charitios and organisations. Thes& partnarships ensure clients are getting joined up support and the best posslb19 outcome for their situation. We Gonllnusd our membershlp of Bolton CVS which provldes networklng, training and 8UPPOrt to charllles In Bolton. We conllnu8 10 partner with The Brldg9 Church, The Haugh, Bolton and Bolton Cauncll's Money Skllls provldlng d&bl support drop-lns. This yea¥ the Guild hosted two very well.attended nelworklng events al The 8rldge Conference Centr8. One event was supported by Velerans Foundation and th8 Other by the Nallonal Lottery Communliy Fund and Bolton CVS. Operatlonal ¢hanges Wlth the support ol a 3-year National Lottery Community Fund Grant, the Gulld has been able to extend Ils working week to include Fridays. Wo are now accesslble Monday lo Friday 8.30am - 3pm. We operate from our newly refurbished off Ice al Silverwell Strèet on Monday lo Wednesday and then take our work out in the community each Thursday and Friday. Work In the ¢ommunlty We now offer weekiy drop-ln sesslons at various locallons across Bolton ev9ry Thursday and Frlday. These sessions take place In accessible community sgttings such as libraries, communrty centres, churches, mental health services, and job support v8nues like Restart. By bringing our services into these tamlliar spacas, we are able to reach individuals who may otherwise lace barriers to accessing support. Meetlng people within their own communities helps to increase visibility, build trust, and engage more elleellvaly with underrepresented and vulnerable groups. It also r8duces practical barriers such as travel costs and accessibillly, maklng It easier lor Indlviduals lo seek help al an earlier stage.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE (contlnued) Our drop-ins are often delivered alongsldo other organisations and Charities, creating a multi-agency support envlronmenl. For example: NEA (National Energy Action) providing energy advi¢e and support., Th¢ DWP Jobcenlre Bus ollering employment guidance and CV support. This collaborative approach means indlvlduals can access a range of $eNiGes in on& place, making support more joined-up and etrecllve. Overall, delivering drop-lns beyond our maln premlses allows us lo reach more people, respond to local needs, and providG meaningful, practScal SLJPPOrt across Bolton. Impact Grants 837 indlvldLJalslfamllles were provld8d with grants by th8 Guild this year. This Impaoted 2027 people In Bolton I Cllenls recelvod a varlety ot support including the purchase of a sklp, tablétop dishwasher Ilor a bllnd Veleranl, school uniforms, bedding, white goods, mlcrowave ovens, hoovers, beds, clothing and many other items. We have al80 slarted the provlslon ol grants lor asslsting with Velerlnary bllls. Debt support 238 people accessgd our drop-ln lor Support around finances. Many ol thes9 are now gettlng ongolng support lo become debt free and gain linanclal Independenoe and ¢onfidence. One c118nt cornm8nlgd that our support has 'Illerally saved her Ilfe" as she saw no way out ot the d8bl sha had bullt up. Beneflt support 457 Indivlduals were Identified as needlng benefll support, A benefit ch8ck was cornplet8d and clalms subrnitted and awardod rosuliing in an avtrragtr inGreas? ol inGorne gained per person of £81 a week. Many p8opI8 don't understand the benellt system or what they are entllled to and lor many, this incrgase In Income15 Ille changlng, particularly tor those wlth disabllilles. Schools Prolect The Guild is now worklng with 10-15 Bolton primary schools. By working wlth the pastoral Stall within th8 schools, vulnerable families arè identified lor the Guild to roach out lo. Thls work is supported by the PTovlncial Walsh Trust and th8 National Lollery Communlly Fund. "Had il nol been lor the support we have recelved from The Guild of Help, our famllles would not have had access to this kind ol support. We are very grateful and appr¢¢lat¢ all that has boen dono $0 lar and look lorward lo ¢onilnuing our work tooether.. Lever Edge Prlmary School Support at Chrlstmag During the year, we identify lamllles who may require additional support at Christmas. Through the partnership with Bolton Lions, we helped 7 lamiliee with Ihe provision ol Ghrislma8 presents, impacting 17 chikjren. We also partnered wlth Urban Oulreach to deliver several 'Christmas Dinner on Jgsus Hampers, to our mosl vulnerable families.
THE BOLTON GUILD OF HELP TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE Icontlnuodl Veterans Support This year, with the support ol a grant from the Veterans Foundation, tho Guild has been able lo fund the recruilmenl of a Veterans Champion who l?ads our Veterans support work. Our Ve18ran's drop-in at The Bridge Coll8e Shop on Thursday's attracts between 15 and 20 attendees each week and, to rèspond to demand, a further two more Veteran and Community drop-ins have b98n launchgd at the Bridge Church Rock Street, Horwich, and al The Well, Farnworth Baptist Church. These have b8en well rec8ived and a much-needed additional r8source in the areas. In addition to Ihis, the Guild organised the provision of a Veterans Ihree-course Christmas lunGh and brass ban(J concert with 98 attendees and a day trip to the National Memorial Arboretum In August with 40 people enjoying this lovely day. The Guild also attended various Military events during Armed Forces week, VE Day and VJ Day. Soclal Value The Guild has r9viewed the social valu& of the activities il provides wlthln the Bollon community and has calculated that through the benefit enllllemenl service, the granis made, the employment of stall and general expenditure in the local communlly11 has cre8ted a so¢ial valu$ of £1,038,000 in 2025. In addition lo this, the Guild al80 gengrales social value through the drop-ln support s8rvlc8s Il provides. Clients glve le$dback that these warm spaces reduce Ihelr loneliness and $o¢lal isolation, rgsulling in Improv8menl In their mental health and wellbeing. Whilstthls value cannot be elleclively measured, the charlly belleves It Is important lo recognise as the caso sludl&s bèlow illustrate. Impa¢1 In A¢tlon- Cllenl Cas8 Sludles Supportlng Indlvlduals In Crlsl8- Oulreach Drop.In.' CL laged 201 CL, a young sing18 man experiencing depression and in recelpt ol Universal Cr&dil. had been homeles5 for two years belore securlng a tenancy with Bolton at Homo. With no belonglngs, his application lo Looal Welfarg Provision was largely refused. Through our drop.bn servlce, we provided immediate praotlcal support, Including food and a washing machlne, alongside advocacy to chall8noe the decis1on. Wg also connèc16d hlm wllh partner organisations lor esssniial furniture. Impact. CL was supported al a crilical polnl, Ènabling him lo begin establishing slabilily and independence in hls new hom& through Goordinated, practical and advocacy-based support. Supportlng Older Peoplo- Malntaining Independence: Dori5 (aged 1001 Doris, a 100-year-old Navy widow, contacted the Gulld lor support. Following a homo visit, the Guild assisted her io apply lor Attendance Allowance. She was successfully awarded £108.75 per week, along with an additional £25.07 per week in Pension Credit. Impact: This inGreased income has slgnillcanlly improved Doris's quality of life. enabling her to maintain independence, arrange regLtlar meals, and visit her son in a care home. Her family hlghllghied the cornpassionale and person-canlred Support provldèd by tha Guild.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 ACHIEVEMENTS AND PERFORMANCE (continued) Internal systems The Guild recognlses the importance ol having strong internal systems in place to safeguard any sensltlvè Information held. as well as to enable the galherlng of accurate data that can be easily accessed and assessed lo monllor onward support and gauge impact. W8 continued the improvement of our bospoke CRM system, upgraded 2 laptops and broughl in Clever IT for support. The Trusteos and team would also like to recognise the Invaluable contribution ol lan Mallhews who d8slgned and built the CRM system and has this year continuod lo offer ongoing help, expertise and support with the $yslem and other IT Issues. With the recruitment ol a Flnance Manager, accountancy is now provided in-house whlch has provèd to be benBficial lor thè Guild providing 911i¢iencies In both lime and oosl savings. Along with the continued use ol Quick Books and the creation of a Financ8 Sub-commlttge, OUT financlal monitoring has been muGh improved, enabling us to r8acl to our buslnoss situation with more confidence. Fundlng and Support To mainlaln the lavèl ol support giv8n to People In need wllhin the Borough ol Bolton, th& Gulld rellos on extemal lundors. The Guild would therefore Ilke lo expr885 Ils gralltude lor the financlal 8UPPOrt11 ha$ r&¢eived from the Armed Forc88 Covenant Fund Tru81, Veterans Foundallon, Sir James and Lady Scoll Trust, Provincial Walsh Trust, Erlc Wrlght Tru81, Nallonal Lollery Gommunlty Fund, Bolton Fund, Bolton CVS, Hedley Foundation, Ph51 Glbb8 Fund, Edward Holl Twst. Scott House Stsoll House, ov8r 200 y8ars old, was glfted lo The Bolton Gulld of Help In 1926 and remalns lis base. Th& refurbishmont ol thfy downstairs olfic¢ space has boen completed during 2025. FINANCIAL REVIEW Income and Expendlture For 2025, total Income was £249,14912024.' £294,964) with the malorlty of thls being from a comblnatlon of grants £81,309 12024.. £143,586) and Income from Investments £134,769 12024.. £134,109). Tolal expenditure was £431,658 (2024: £354,589) ol whlch £289,401 12024.. £220,653) was distrlbuled In grants and oll&nt SLJPPOrt costs. During the year. there was an invèstment loss of £200:76512024: gain of £154,889). At the end ol the year, the total funds ol the charlty were £4,610,27312024: £4,9g3,5471 ol whlch £546,996 12024.. £614,993) were unreslricled and £4,063.27712024'. £4,378.5541 restrlcted. Funds The Charity hokis Gulld Funds. whlch are each reslricled for a special purpose and held In investments from which sustained investment income is genorated and used lo distrlbutè grants to ensure that the special purpos88 are m81. Non-Guild funds, which are reslrlcled and have been received from external organisations lo carry oul spe¢illc projects,. and General ILJnds which are unrestricted. The funds held by the Gharily are detailed in note 13 to Ihe accounts.
THE BOLTON GUILD OF HELP TRUSTEES. REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 FINANCIAL REVIEW {¢ontlnuedl Unrestricted and Designated Funds: Scott House Building Fund A rental in¢ome ol £11.16612024'. £14.7761 has been received in ihe year. All renial Income Is recelved into the Scott House Building Fund lo be used lo contribute lo any future maintenanc8 Costs ol the building. Murlel Mackenzie Fund Historically, the Muriel Mackenzie fund has been used to 8UPPOrt work outside ol the ollic8 such as the provlslon of benefit and debt support from The Bridge, however in 2025, grants from external organisalions were awarded to the Charity lo fund such community work. This year, the fund was used to support the development ol the n8W W8bsit8 and the 120-year celebrations. Phll Glbbs Fund A legacy of £25,000 was lell to the Guild by local businessman, Phil Gibbs, and Is being used to provide grants lo residents specifically locat8d in Horwich and Blackrod. At Ihg 8nd ol the year, there was £6.60312024: £13,634101 the fund, remainlno. Gulld Funds: Loulsa Allee Kay Fund The Loulsa Allce Kay fund is used lo provide grants lo families Comprising cookers, washing machines, beds and lurnliur& Items, Irldga freezers, fuel lop ups and olhgr assistance. During 2025, lolal grants 01 £140,071 12024.. £120,405) were distributed. This wa$ made up 0152312024.. 5731 grants In total. Th8 provision ol while goods was the largèst outlay, ac¢ount5ng lor around 500A ol the lolal expenditur8. Joyce Ann and Frank Smllh Fund The Joyce Ann and Frank Smith fund was established lor the benellt of animal ch8rllies and durlng 2025, dlstributed 38 grants loialling £50,000 12024.. 35 grants lolalllng £35,000) lo anlmal charllles working withln thè 8olton arga. During 2025, the fund also began lo be used 10 provide grants to Indlviduals to a881sI wllh the cost ol velerlnary bills. A total ol SO grants wer8 iSSLred at a cost of £13,108. Speclal Purp09e Funds The Bolton Guild ol Help continues to admlnlslor soveral small funds whlch have spe¢lal purposes that range from help for the elderly, sick and dlsabled clients, exp&cienl mothers and young children and also supporting organisalions that work wlthin the aioa ol tho Arts. From these funds, the Charity distributed 62 grants lotalling £19,17412024.' £15.1791. Investm8nt pollcy The investment poll¢y and inveslrnent objectives were revlewed and updated in 2018 wlth the help ol our Investment Advlsers. Specialist unit Irusls, designed lor the charlty sector, mèet the Investment objective lo produce the best financlal rolurn wllhin an acceptable lev21 ol risk Ljsing a lolal return approach lo generate both income and capital growth. The Board has tasked the Finance Sub Committee wlth reviewing the investment policy and invsslment objectives during 2026. The recommendations from this review will be prèsented lo the board lor consideration.
THE BOLTON GUILD OF HELP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 FINANCIAL REVIEW Icontlnu8d) Reserves pollcy and concem The Board is satlslled that the assets ol the charity aro available and adequate to lullll the obligations ol the Gharity. The level of reserves Is considered and reviewed at regular intervals. 11 is the Board'5 d8sir8 and duly that the funds should continue with thelr obl8¢llv8s lor th8 longer term. The total return approach lo investment means that all the income generated from the investments is avallable for expenditure on charitable activities once the running expenses ol th8 charity have b8en cov8r&d. Al 81 December 2025, free reserves ol thg charity, whlch ¢Dmprlse ol non-dgsignated unrestricted funds less any langlble fixed assets Ibut including general inveslmenlsl, are £259,07412024'. £323,311). The Board has ¥eviewed Its reserves policy in line with the Gharily Commiss1on Guidanc8 on Charity reserves and performed a detailed calculation that identified £97,575 as required reservgs. The Board accepted that the Guild should th8refore alm lo hold £100,000 as free reserves and will be working to reduce the excess holdlng. To achiove this, the Guild wlll need lo reduoe the lev81 ol investm8nls held as unrgslri¢led, uslng the funds generated lo cover th8 costs ol running the charity lor the loYes8eable lutuie, thus low6ring th8 admln loè applied to the Guild funds untll the exoess rgserves are ulilised. Orant Maklng Pollcy Grant payments ar8 made al the discretion ol th8 Stall and trustees and are detalled In note 5 to Ihs accounts. PLANS FOR FUTURE PERIODS Tho Bolton Gulld of Help has grown slgnificanily in the last lew years. This growth has b88n linancla5, through the generation of funds allowing grant payments to indlviduals and organisations to increase from £95,440 in 2021 10 £267,237 In 2025; and operational, through increased opening hours and outreach work wllhin the Bolton communlly. The Guild now intends to consolidate Ils posltlon. almlng to operate al this level lor the lore8eeabl8 future. Th8 Guild Intènds to locus on th8 Impaot11 has had on the Ilves ol the clients11 works with and has Idénlilied that the development ol an hollstic approach 18 kgy. Rather than just providlng grant810 deal wllh immedlat9 18SU88, Ihe team are working lo assess the needs ol the clients. looklng lo provide tho89 who are wllling, with the skllls and tools to become more 5811-suslalnlng to meel the Ghallenges ol evgryday Ille. The charlly Is worklng lo extend the network5 and parlnei$hip$ il has developed with other ¢harllie$ In the area to ensure that where the needs ol a client cannot be met dlr@¢lly, It can refer the client lo other agencles and organisations Sn Bolton. This collaborative approach is helplng the Guild develop a greater understanding ol new challengès being fac$d within the Bolton community as well as changes in the demographiGS, allowing It io take proaclivg steps lo ensurè that eapacily can be extended lo meet demand. io
THE BOLTON GUILD OF HELP TRUSTEES, REPORT FOR THE YEAR ENDED 31 DECEMBER 2025 TRUSTEES, RESPONSIBILITIES The trustees are responsible lor preparing the Trusle8s' Annual Report and the flnancial slat2menls in accordance with appllcable law and Unil8d Kingdom Atcounting Standards (United Kingdom Gon&rally Accepted Accounting Praotlcel- The trusl&es are required to prepare linancial slalements lor each financlal year, which glve a tru8 and fair view of the stale ol affairs ol the charity and of the incoming resources and application ol resources, including the income and expendllure, of the charity for that period. In preparing those financial slalem8nls, the Iruslees ar8 required to: select 5ultable accountlng policies and then apply them consistently- obs8rv@ the methods and principles In the Charities SORP., make judg8m8nls and eslirnales that are reasonable and prudent., slate whether applicable UK Accounting Standards have been lollow8d, 8L¢bj8cI to any mat8rSal departures dlsclosed and 8xplain8d in the linancial slalemenls., prepare the Ilnancial statements on the going concern basis unless it Ss inappioprlate lo presum8 that tho charitable organlsatlon will ¢ontlnu8 In operallon. The trusle8s are responslble lor keeplng proper accounllng records whlch dls¢lose wllh reasonabl8 accuracy at any tlme the Ilnanclal posilion ol the charlly. They are also responslble lor safeguarding th¢ as$81s ol th$ charity and hence lor laklng reasonable steps lor the preventlon and dateclSon ol Iraud and other Irregularlties. The trustee epori wa approvod by tho B Truslegs ancj signed on ils behalf by.. 11th May 2026 Chalr li
THE BOLTON GUILD OF HELP INDEPENDENT EXAMINERS. REPORT TO THE MEMBERS OF THE BOLTON GUILD OF HELP FOR THE YEAR ENDED 31 DECEMBER 2025 I report to the trustees on my exarninatlon ol the financial statements ol Th& Bolton Guild of Help lor the year gnded 31 December 2025 which are sel out on pages 13 to 26. This report Is made solely to the charity's trustees. as a body, in accordance wllh section 154 01 the Charlties Act 2011. My Independ&nt examiner's work has be&n undertaken so that I might Stale to the charity's trustees those mallers l am required to Stale lo them in an independent examiner's report and lor no other purpose. To the fullest extent permitted by law, I do nol a¢cepl or assume responsibility lo anyone oth8r than the ¢harily, the charity's members as a body and the charity's IrLJ$tees as a body for my independent gxamlner's work, lor this r8POrt, or lor the oplnlons I have formed. Re$pon$lbllltiès and basis ot report As the charity's trustees, you are responsible lor the preparation ol the financlal stat8menl In accordance wlth the requir8ments ol the Charllles Act 2011 I'lhe Act'l. Having satislSed myself that the Ilnanclal statements of the charity are not requlrod to be audited under and are ellglble for Indapendenl examination, I rgporl In r&$ptrct ol rny examlnation ol the charlty's Ilnanclal statéments carri8d out under s8cllon 145 01 thè Charities Act 201. In Cariying oul my 8xamination, I hav& followed all the appllcable Dlrecllons givon by the Charity Commlssion under se¢llon 1451Sllbl ol thg Charltles Acl 2011. Independent oxamlner's statement I have compleltrd my exarnlnatlon. I conllrm that no ma18rial matters hav8 comè to my attenllon In connection wllh the examinallon which glves mo caus8 to bellev8 thal, in any malerSal respect.. accounilng records were not kept in respect of the charlly as requlièd In aecordanee wlth s&ctlon 130 01 the Charities Act 2011; or 2. th8 Ilnanclal stalements do not a¢¢ord wllh the accountlng r8cords', or 3. the Ilnan¢ial $talements do not comply wlth the appllcab18 requlremgnts concernlng the form and conl8nl of Ilnanoial Statements sel out In the Charities IAccounts and Reports) Regulations 2008 olh$r than any requirement that the financlal statements glve a 'true and lalr, vlew whloh Ss not a mattèr eonsid8r8d as parl of an independent examination; or 4. the Ilnancial statements have not been prepared in accordancg with thè methods and prlnclples of the Statement ol Recommendèd Pr8clice lor accounting and reporilng by charities (applicable lo charllles pr8parlng their Ilnanclal statements in accordance with the Finanoial R8portlng Standard appllcabl8 In the UK and Republic ol Ireland IFRS 10211. I have no concerns and have ¢omo across no other matters in connection with the examination to whlch allenlion should be drawn Sn thi8 report In order lo enable a proper understanding of the financial statements lo b8 rgached. Davld Kay FCA AAB Carlyle House 78 Chorley New Road Bolton 11 May 2026 12
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THE BOLTON GUILD OF HELP BALANCE SHEET AS AT 31 DECEMBER 2025 Total Funds December 2025 Total Funds December 2024 Notes Flxed Assels Tangible assèts Investments Total Flxed Assets 149,712 4,208,099 4,357,811 140,054 4,577,009 4,717,062 Current Assets Debtors and prepayments Cash al bank and in hand Total Current A$set$ 10 54,663 215,979 270.642 81,324 234,698 316,022 Llabllltles Cr8dllors'. amoun15 falling due within one year Net Current assets Total assets less current Ilabllltles Total Nel Assets 12 18,180 252,462 4,610,273 4,610,273 39,537 276,484 4,993,547 4,993,547 The lundg ol the charSty Reslricled lunds Unreslricled funds: Revaluation reserve Scott House bulldlng Murlel Mackenzie Ideslgnat8dl Phll Glbbs Id8signaledl General Total Charltable Funds 13 4,068,277 4,378,554 13 13 13 13 13 128,000 22,825 131,607 6,603 257 961 4,610,273 128,000 16,979 137,994 13,634 818386 4,993,547 The no188 on pages 15 to 26 form an In18gral part ol thèse Ilnancial stalernenls. The financlal statements on pages 13 10 26 w 11 May 2026 and were signed Dn pprov8d by and authori8ed lor Issue by the Board of Truslees on es, 14
THE BOLTON GUILD OF HELP Noles to the accounts for the year ended 31 Decemb8r 2025 11 Accounting Pollcles Basis of preparation and assessment ol going concern The financial statements ol the charity, which is a publi¢ benellt enlily under FRS 102, have been prepared undei the historical cost convention in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. the Accounting and Reporting by Charities: Statement ol Recommended Practice applicable to charities prepared their accounis in accordance with the Financial Reporting Standard applicable in the UK and Republi¢ of Ir8land IFRS 1021, (Charitles SORP IFRS I D2)l and the Charities Act 2011. Based on an assessment of future budgets and liquidity ol assets the Iruslees consider that there are no material uncertainties about the Charity'8 ability lo continue as a goino concern. b Crltlcal accountlng ludgements and key sourcos ot èstlmatlon uncertalnty The preparation ol the financial statements requires management lo mak& judgements, esllmates and assumptions that aff ecl the amounts reported lor assets and 1Sabililies as at the balance sheet date and tha amounts reported lor revenues and expenses during the yea¥. Howgver, the natur2 DI estimatlDn means that actLJal outcomes could diller from those eslimales. The following judg&m8nls have had the rnost signilicanl effect on amounts recognlsed In the financial slalemenls. Going Concarn At the lim8 ol approving Iho financial slalemenls, the trusleas have a reasonable expectation that the charity has adequate resour¢&s lo Continu6 in operatlonal existence lor the foreseeable lulure. Thus, Ihe Iruslees contlnue lo adopt lh& going concern basis ol accounting in preparing the Ilnanelal sla18monls. Income and endowments Income Is recognised on a receivable basis and is reported gross ol r81a18d 8xpendlture. Ilems of Income aro re¢ognis&d when each ot the following crlteria are in place.. the charity has entitlement lo the funds, any ptrrlormance condlllons have been m81 or are lully wllhln the control ol the charity, Ihare is sulficienl certainly that recelpt ol the Income Is consldered probabl8, and the amount can be measurod ro5iably. Revenue grant5, including both reslrlct6d and unrostrl¢ted lundlng, are Included In the year In whl¢h they are r8¢8ivable. If tho performan0• obllgallon has not baen met, Ihay are dalerred a¢¢ordlngly. For legaci8s, 8nlitlem8nl is the 8arli8r ol the charity being nollfièd of an impandlng dlstrlbullon or the legacy belng received. Expendlture Expenditure is recoonised on an accruals basls as a Ilabillly is Incurr&d. Charitable expenditure comprlses those costs incurred by the charlly in the dellvery ot Ils a¢llvlties and servloes lor Ifs beneficlaries. It includes both costs that can be allocated dlreclly to such actlvitles and thos& costs ol an Indirect nature necessary lo support them. Governance Costs in¢lude those incurred in the governance ol ihe charity and Its assets and are primarily associated with conslilulional and Slatulory requirements. All costs are allo¢aled between the expenditure ¢alegories on a basis designed lo reflect the use ol th8 resource. C081s relating lo a particular activity ar$ allo¢aled dire¢lly, others are apportioned on an appropriate basis. Employee Benefils The costs ot shorl-teim employee bènelils are r¢¢ognised as a liability and an expense. Thg Cost ot any unused holiday enlitlemenl is recognlsed in the period in whi¢h the employee's services are received. 15
THE BOLTON GUILD OF HELP Notes to the accounts for the year ended 31 December 2025 {contlnuedl Pension scheme The charity operat85 a workplace Pension Scherne, an Aulo-Enrolmeni scheme. th8 assets of which ar8 hgld separately frorn those ol the charily. The costs ol providing penslon and any related benelil is charged lo the SOFA. h Tangible flxed assets Tangibl& fixed assgts are stated at cost less the accumulated depreciatlDn. Depreciailon Is calculated in eqLJal monthly amounts based on cost. Individual items ol equlpment with a purchase pric8 01 £1,500 or less are written off when the asset Is acquired. The following mlnimum rates ar8 applied- Land and bulldings Inlormalion technology equlpment Fixtures and fittings No charge S3.30/0 per annum 100/0 per annum Investrnents Flxgd asset Investments are stated at market value at the balance shget date and any gain or loss taken to th8 Statement ol Financial Activities havlng been allocated to the approprlatè fund. Invo$tmenl Income is accounted lor in the period In whlch the charity Is enlltled to recelpt. Flnanclal Instruments The oharity has elèctèd to apply the provisions ol Section 11 'Baslc Financial Instruments, and S8Ctlon 12 '01her Flnancial Inslrumenl$18sue8' ol FRS 102 to all ol ils linanclal instruments. Financial instruments are r&cognised In the charity'5 balanc8 sheet when the charity bécomes party to the conlr8clual provi$ion$ ol the instrumonl. Financial as8ets and Ilablliti&s ale olls61, with the n81 amounts pre8&nled In the Ilnancial stalemenls, when there is a legally enlorceabl8 right to sel off the recognised amounts and there Is an intenllon lo settle on a n8t bes18 or to realise the asset and settl6 th8 Ilabllliy simuliangou81y. Flnanclal assets Basic Ilnanclal ass8ts, which Snclud8 dobtors and ¢a$h and bank balances, are1nillally measur&d al Iransacllon prlca Including Iransacilon cost8 and are 8ub$equently Carrled al amorlis8d cost. Flnanclal assels classllled as recelvable withln one year are not amorllsed. Bas1¢ flnanclal Ilabllltles Ba$1¢ Ilnanclal Ilabllltles, which Include other credltors, are recognlsed at Iransactlon price. k Tax and VAT The Bolton Gu11d ol Help Is a roglst@rod charity and as such Is potenllally exempt from laxatlon of Its incoma lo the extent that it falls wlthln the charity exemptions as detailed in The CDfpDralion Taxes Act 201 O. The charity 18 not VAT r8gi8tored and a8 such all expendituro18 shown inclusive ol appllcable VAT. Funds Unreslri¢led funds (Generall: General Funds represenl Ihe a¢oumulaled funds ol the ¢harlty Ihal are not 8ublect to any reslriclions regarding their use and are available In the luilherance ol the general objecllvgs ol the charity. Ufiresiricied funds IDosignatadl'. Deslgnated Funds comprisa funds whlch have been sel aside at the discralion ol the Irustges lor sp8cillc purpos6s. Thè purposes and uses of the designated funds are set out in the noies to the linancial slatemenls. Restricted fund5: Resiri¢ied Funds Can only bo usod lor Iholr staled purpose, due to spe¢lf1c condlt1ons imposed by the providers ol those funds or grants. The costs of raising and administering such funds are charged agalnsl the sp8cilic fund. The aim and use ol each restricted fund is sel out in the notes lo the financial slatements. Materiality The majority ol figures In this document have been rounded to Ihe nearest £1. Thls means that there may be very minor inconsistencies between labSes and notos due to rounding. 16
THE BOLTON GUILD OF HELP Noles to the accounts for the year ènded 31 December 2025 {¢ontlnued) Income from Donatlons and Legacles 2025 Unrestrlcted Restricted Total 2024 Unrestrlcted Reslrl¢led Total Donatlons General Bolton Operatic Society Trust Bolton Veterans Reaching Communities Total Donatlons and Legacies 8,015 8,01 S 5,000 5,940 300 610 610 5,000 5,940 300 979 979 8,015 11,240 19,255 610 979 1,589 The ¢harily did not receive any ltsgacy in¢ome In the year. 31 Grants 2025 2024 Unrestrlcted Restrlcted Total Unrestrlcted Restrl¢ted Total Armed Forces Covenant Trust Bolton CVS Edward Holt Trust Erlc Wright Charitable Trust H8dley Founclation Reachlng Communlt18s INCLFI PrDvlnclal Walsh Sir James & Lady S¢oll Trust You are a Veloran Veterans Foundation 690 690 40,000 40,000 13,102 13,102 29,999 29,999 15,000 15,000 1,500 1,500 3,000 3,000 75,000 75,000 2,500 2,500 3,000 3,000 485 485 5,000 8,000 5,000 s,000 32,619 32,619 81309 81309 143 586 143,586 41 Inveslm8nt Incom8 2025 2024 Interest Dlvldends Total Interest Dlvldends Total nrestrlct8d Fun Genoral Muriel Mackenzle 3,153 140 3,293 8,371 11,524 8,798 3,938 12,169 15,462 1,569 25 1,594 8,693 10,262 3,775 3,800 12,468 14,062 Restrlcted Funds Louisa Alice Kay Bolton Mother & Child Joy¢e & Frank Smllh Martha Bennett Legacy Bolton & District Nursing Bolton Operatic Society Bolton Poor Protection Sociely 4,930 50 107 95 252 51 49 5,534 72,892 77,822 660 710 32,782 32,889 1,515 1,610 3,071 3,323 2.013 2.064 840 889 113,773 119,307 4,194 74,411 78,605 669 707 32.775 32.886 1,538 1,615 3,140 3.309 1,966 2,029 852 896 115,351 120,047 111 77 169 63 44 4,696 125,942 134,769 127 819 134,109 17
THE BOLTON GUILD OF HELP Notes to the accounts for the year ènded 31 December 2025 (contlnued) 51 Analysis of expenditure 2025 2024 Grants Cllent support costs Staffing costs IT costs Slationery and advertising Insuran¢p Repalrs and maintenance Sundry expenses Legal and professional lee$ Volunteer exp9n$e8 Stall gxpenses D8praciation IProfllllLoss on asset dispo881 Webslt8 and social media 267.237 22,164 95,424 4,267 4,483 1,799 2,165 6,480 227 2,137 3,432 2,308 661 2,160 414,944 205,101 15,552 74,648 6,658 6,285 2,055 4,952 2,659 219 1,954 1,931 1,065 323,077 Share ol support costs (see note 61 Share ol governance costs188e nolg 61 7,837 8,877 431,658 9,388 22,124 354,589 Analysls by fund., Unr8slrlcted fund8 Reslrlcled funds 84,253 347,405 431 658 42,883 311706 354 589 Grants lotalllng 2267,23712024: £205,101) noted abov9 includes grants that were awarded to indlvlduals In n88d'. to purchase while goods., furniluro; carpets and lo assist with veterinary bllls., and to other charliies and organlsatSons Involved wlth anlmal wellarg and the arts. 61 Allocatlon of Govgmanco and Other Support Costs The total support costs and overheads attrlbutable lo charitable aclivlty Is apporllongd as shown below- Support Costs 2025 2024 Telephone Heat, lighting and cleanlng 1,397 1,417 Governance Co8t8 2025 2024 Audit Fee Independent Examination Accountancy Fees 8,840 4.940 In April 2025. the charlly employed a part time Finance Manager and brought ils oulsourced Ilnan¢e lun¢lion In house. 18
THE BOLTON GUILD OF HELP Notes to the accounts tor the year ended 31 December 2025 (continued) 7) Employee ¢osts No employèe Ot the charity has an annual salary in exoess of £60,000. The charity employed an average staff ot.. 2025 2024 Part tlme The costs incurred in r&speGt ol these employ&es were.. 2025 2024 Salarles and wagès Social security Pension 92,381 1,189 73,577 13851 74,648 Key Management Personnel The Charity considers ils key managgment P8r80nnel to bo all employ&es. 81 Investmen1$ 2025 2024 Inv9slments as markei value l January 2025 Disposals during the year Investment gainlllossl Investmenls at market value 31 De¢•mbor 2025 4,577,009 1168,1451 200 765 4 208 099 4,570,985 1148,8651 154 889 4 577 009 91 Tanglble Flxed A889ts Fro•hold Property IT Flxtures Equlpmeni and Flttlngg Total Cost 01 January 2025 Additions Disposals 31 De¢omber 2025 128,OOQ 1,830 5,301 11,747 7,326 141,577 12,627 128000 152 374 01 January 2025 Charge lor the year Disposals 31 December 2025 1,068 767 455 1,541 1,523 2,308 1.169 666 Net book value al 1 January 2025 128,000 762 140,054 Net book valua at 31 Dec8mber 2025 128 000 149 712 The freehold properly, 'Scott House, given by Sir S H Scoll, Bart. JP, and Mr F C Scott has been inoluded on the ba5ance sheet at ils open maykel value. This independent valuation was pr&par&d by P R Gibbs & Co Chartered Surveyors on 23 October 2017 following an inspection ol Ihe premises on the same day. The Btsard are not aware ol any materlal changes since the last valuation. 19
THE BOLTON GUILD OF HELP Notes to the accounts for thè year ended 31 December 2025 (contlnued) 101 Debtors 2025 2024 Trade debtor5 Accrued income Prepayments 15501 63,692 54,207 456 111 Ca8h at hand or In bank 2025 2024 Current Account CCLA D8posil Account Petty Cash 56,432 159,449 99 71,870 162.708 120 234 698 215,979 121 CredStors 2025 2024 Trade Credltors Accruals HMRC Deferred Income Other credllors 7,690 7,2SS 2,882 27,079 8,500 2.789 883 336 373 ef rr Balanco al 1 January 2025 Amounts released ID Incom& garnad from oharilable aolivltles Amount deterred In perlod Balancg at 31 December 2025 833 183SI 20
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THE BOLTON GUILD OF HELP Notes to the accounts for the year ended 31 December 2025 (continued) 131 Charltable Funds (Contlnuedl Description of Restrlcled Funds Guild Funds Bolton & Dislrlel Nursing Association SLtpports Bolton residents who are slck, dlsabled or handicapped. The Bolton Mothèr and Child W85lare Association assists expeclanl and nursing mothers as w811 as yovng ¢hildr8n. Bolton Op8ratic SociÈty Trust provides promollon and educallon of the Arts lopera. drama. slnglng elc.}. Bolton Poor ProleGllon Society provides rellef ol hardshlp and distress ol Bolton residents. The Joyce Ann and Frank Smith fund was 6stabllshed lor the benelil ol animal charities. The Louisa Alloe Kay fund makes grants 10 Indlvlduals within 8ollon Metropolitan Borough lor the purchase ol urg@nlSy required necgssi118s for example, beds, cookers. etc. 11 also provides grants lor necessary services such as handyman lobs, ¢OLtnselling and spe¢iallst holidays lor clients with medical conditions. Martha Bennett Legacy fund provides care and comfort lor old people residlng In Bolton. Non-Gulld Funds The Natlonal Lottery Community Fund- 'A Welping Hand, provlded a contribution lo Information technology, offlce overhgads and volunteers 8xp8nses. Arm6d Forces Covgnanl Trst Fund has provld¢d Ilnancial support to the running ol the Veteran'8 drop-in sesslons an(J events. 8ollon CVS.. Medlum Fund was awarded lo &xtend the diop-ln 8eNSce and provlde more help lo resldents who are slruggllng with the cost ol living crlsls. Bolton CVS., Household SLtpporl Fund 5,6 and 7 have provlded essenllal Items and fuel costs lor people Ilvina in Bolton. Bolton CVS: Health & Wellbeing Fund Is used lo improve communioalion and neiworklng between key agencies in Bolton leading to Improved access to support lor our local families. Bolton GVS (Round 421- Housohold Support Fund lo provlde èllecilvè support lo those most in negd, where they need11 and when they need it. Bollon Veterans Funcl wa8 established to asslsl Bolton Veterans and their families. Child Poverty Action INLGFI.. The Nailonal Lottery Communlly Fund provlded £10,000 to help your community thrive. Edward Holl TrLtst provided funds to SUPPOrt the running ol the Debt drop-ln se8$ions held at th8 Bridge Church throughout 2025. Erlo Wrlght Charitable Trust grant was given to provide poverty relief through maklng small grants to individuals in need. Hedley Foundation grant will be used lo purchase e55enlial household iloms, s¢hool uniforms and food vouchers to be awarded to those in linanGial dilliGulties. Reaching CommunitieslPailnerships is a 3-year grant awarded Irorn the National Lottery Community Fund programme that will be received and expensed at £25,000 per annum. The grant will be used to support the charity In providing relief lo people, within the Bolton community, experiencing financial distress. 25
THE BOLTON GUILD OF HELP Notes lo the accounts tor the year ended 31 December 2025 Icontinuedl 131 Charltable Fund8 Icontinuedl Descrlptlon of Restricted Funds The Provlncial Wal$h Trust grant Is b9ing us8d to provide poverty relief to families through work undertakpn In schools. The Slr Jame$ & Lady Scoll Trust granl is being used to provlde poverty reli81 in the Botton cornmunity. The Vglorans Foundallon supports th8 employment ol our Vetèrans Champlon. You are a Veteran grant supporl8d the employment of a project worker to identify ex-Naiional Servlcemen wllhin the Bolton Borough and lo support them with their Ilnancial needs. Phil Gibbs Fund is a legacy left from buslnessman Phll Glbbs to ald poverty rellel wilhin th8 aleas of Horwi¢h and Blackrod. 141 Truste8 Rèmuneratlon The Iruslees received no remunèration lor the perlormance ol their dull8s12024.' £nill. Durlng the year £2,10812024'. £1,996) was incurred In r@SPeCl ol reimbLJrsing Iruslee expenses. The &xp&nses relat&d to the delivgry of the Vet8rans drop-in sessions and overhead costs associated with grants appllcallons and reports submitted on behalf ol the charlly. Durlng the year, a trust@8 was employed by the charity lo provlde ¢over In the olllco on a ¢asual basis and 1o¢elv8d remunèratlon ol £1,17112024: £1981 for thls work. 151 Related Party Transacllon8 The charfly shares a common trusteè wlih the Royal Socigly lor the Pr8ventlon ol Cruelly lo Anlrnals- Bolton and District Branch IRSPCAI. During the year, the Gulld awarded two grants lotalllng £2,000 lo th8 RSPGA from th8 Joyce Ann and Frank Smlth fund to support ths oharily's work. The Guild also awarded three grants to Indlvlduals lor pel treatments carrigd DUI by the RSPCA tolalllng £380. Al the year @nd, ther& wo1¢ no outstanding balances. The charity manager, Mrs A Gooke, Is also an employ¢9 of, and Is the spouse ol tha Chair ol the Board at Thè Brldge Church. Thè charity works with The Bridge Chur¢h to run drop-bn sessions and oller debt management services and during the year. the charity paid a total of £18,400 lor the88 servlces. There ware no outslandlng balances at the end ol the year. All transactions werè conducted on an arrn's18ngth basls and In accordance with the charliy's conflict of Inter&st policy. 161 Conllngent Llabllltles and Capllal Commitment8 The Trust has no contingent liabllities oi capital comrnlimonts as at the balance 8heel date. 26