Company registration number: 00333713
Charity registration number: 702233
COMMUNtrY COUNCIL OF LANCASHIRE
KNOWN AS
COMMUNrrY FUTURES
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
CONTENTS
Reference and Administrative Detalls
Trustees, Rewt
2to6
Independent Examiner's Report
7t08
Statement of Flnancial Activlties
Balance Sheet
10
Ststement of Cash Flows
11
Notes to the FinanGial Statements
12to23

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
REFERENCE AND ADMINISTRATIVE DETAILS
Chief Executive Officer
Denise Partington
Registered Offlce
15 Victoria Road
Fulwood
Preston
Lancashire
PR2 8PS
The charity Is Incorporated in England.
Company Registratlon Number 00333713
Charity Registration Number
702233
Independent Examiner
Rotherham Taylor Limiled
21 Navigation Business Village
Navigation Way
Ashton-on-Ribble
Preston
PR2 2YP
Page 1

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
TRUSTEES, REPORT
The trustees submit their annual report and the financial statements, which are also prepared to meet
the requirements for a directors, report and accounts for Companies Act purposes, of Community
Council of Lancashire (the charity) for the year ended 31 March 2025. The financial statements have
been prepared in accordance with the accounting policies set out in notes to the accounts and comply
with the charitys governing document. the Charities Act 2011 and Accounting and Reporting by
Charilies: Statement of Recommended Practice applicable to charities preparing their a¢￿Unts in
accordance with the Financial Reporting Standard applicable in the UK and Republ￿ of Ireland
(FRS102) published in October 2019.
The information contained on page 1 forms part of this report.
Structure. Governance and Management
The charity is a company limited by guarantee. without share capitsl, and is govemed by its
Memorandum and Articles of Association. The principal activity of the charity is the promotion of any
charitable purposes for the benefit of the community in the county of Lancashire 2nd the wider North
West region.
On 6th October 2025 the charity structure changed from a company limlted by guarantee to a CIO.
Method of appolntment or election ot trustses
The management of the charity is the responsibility of the trustees who are elected and crH>pted
under the terms of the Artlcles of Association.
Twstees are elected each year by members at the Annual General Meeting.
The trustees, who also act as directors for the purposes of the Compani8s Act, who served the charty
during the year are shown on page 1.
Trustee recruitment, induction and tralnlng
Trustees are recruited according to thelr skills and areas of expertise commensurate with the chariws
aims and objectives. Induction training is provided to all trustees on appointment to familiarise them
with the work of the organisation and to ensure that they can make an irnmediate contribution io its
strategic management. Training has been developed by the organisation which covers. inter alia.
govemance and safeguarding matters. Trustees are encouraged to participate in this training to
enhan￿ their skill base and strengthen their accountability to the charity. The charity is aware of the
need to strengthen the skills of the Board of Trustees and throughout the year, efforts have been
made to generate interest in trusteeship by engaging a recruitment agerbcy and encouraging members
to nominate Candidates.
Trustees. liability
The trustees of the charity guarantee to contribute an amount not exceeding £1 to the assets of the
charity in the event of winding up.
Page 2

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
TRUSTEES. REPORT
Risk policy
The trustees have conducted a review of the major risks to which the Gharty is exposed and
developed poli¢ie5 to mitigate Ihose risks. Having conducted an intemal review of operational
procedures last year. trustees have guided actions to develop a longer4erm strategy to ensure the
charity minimises financial risk. strengthens existing services and develops new ones. It is anticipated
that the strategy will be in place from September 2025. Intern81 risks are mintmised by the
implementation of procedures for authorisation of all transactions and projects and lo ensure
consistent qualty of delivery for all operational aspects of the charÈty. These procedures are
p8riodically reviewed to ensure they still meet the needs of the charity. The main risks have been
embodied in a risk registsr which records the likelihood and impact of each risk with current protectiv8
measures.
ObJectiv•s and acllvltles
The focus of Community Council of Lancashire's activities is on service delivery and promotion and
development of social, economic. cultural and community activity. working wth voluntary groups and
in partnership wlth public authorities.
The charity is observing gr￿h in all areas of activity. and income from childcare has shown a
surplus.
The alms for the year were to:
Continue to deliver high quality childcare ServI￿S and increase levels of income to provide
contingenGies in each setting.
Maximise grant income for operational and business actlvty.
Continue to develop family support services to help those worst affected by the cost-of-living
crisis.
Continue to increase support to rural communities.
Continue to identity long term solutions to funding core activity.
The short-term objective is to re-build pre-COVID-19 capacity across all childcare settings and use
evidence provided through the delNery of grant and contract funded V￿rk to maximise funding
through grant aid and commissioned work. The long-term objective is to implement a strategy that will
ensure the charity is sustalnable and fit for the fvture.
Grant making policles
The charity does not make payments of grants on its own behalf but acts as an administrator for
funders. Any grants made ar8 therefore in accordance with the grant making policy of the funder.
Page 3

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
TRUSTEES, REPORT
Achievements and perfomiance
Activty has been consistent wtth achievement of objectives.
1. Charitable Activity
The Defra funded Aid in Investment grant continues to make a signrficant contribution to
outcome fcrussed activity to meet the needs of rural communities. Thi5 funding enables us to
identify and respond lo the specffic needs of rural communities and promote their value to
slatutory decision makers. We measure the success of this activity through communty
networks and individuals who have benefrtted fnjm our work in Ihis area and continued
demand for our services.
The Defra funded Rural Housing Enabler programme delivered on all targets and outcomes
for the year. a rural housing partnership was established. and three communities were
supported with Housing Needs Surveys and partnership building.
Lancashir8 and South Cumbria Integrated Care Board continued to fund support to the
Lancashir8 and South Cumbria VCFSE Alliance.
Brenlwood House continues to provide office accommodation to 2 organisations: Selnet and
Beanstalk Business Support. Income from this acllvity contributes to the overhead costs of
the building.
Management and support services for Galloway Hall have contlnued throughout the year. As
in the previous year, we have not increased charges to support Cov1￿19 recovery income
targets.
We ￿ntInued to provide input and expertise through membership of the COREN (Community
Research 8nd Engagement Netrwork) Leadership Group. This supports the development and
growth of a COREN for the Applied Research Collaboration (ARC> .
NAVCA fundlng was secured to contribute to the development of the national VCSE Allianc8S
collaborative 'Alliance42'.
Delivery of the pilot project for the development of a Village Agent Schem8 in Lancashire has
produced significant outcomes for the charity and its beneficiaries. Evidence viill be used to
develop and submit a funding application to NCLF for a full SerV￿e in early 2025.
Awards for All grant funding was used to develop the website, making it more accessible to
beneficiaries for a wider purpose.
A grant was awarded by NHSE Lancs & South Cumbria to the Priority Wards Listening &
Grants Programme for successful facilitation of 8 small local grant process and provision of
support to appli¢arrts.
A grant was awarded by Lancashire County Council for administration of a rural wam spaces
grant programme. Applications were open to all rural community hubs in Lancashire.
2. Family Services and Childcare
During the year. day provision and out of school care was provided from 4 settings: Jigsaw
Burscough. Coolkidz Langho. Coolkidz Roebuck and Coolkidz Sacred Heart. Childcare
income continued to increase and occupancy was at its highest since before Covid-19.
Trustees recognise the continued difficulty in recwitrnent.
The government has continued to provlde funding for parents to access free child¢are. Whilst
this is ￿rrentlY an expanding seTViC8 on a national level and therefore impacts the charity in
a positive way. it does not fully fund the Cost of d8livery. We will continue to advocate for fully
funded chlldcare at a national level through membership of Earfy Years Alliance and NDNA.
Page 4

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
TRUSTEES, REPORT
Grant funding was received throughout the year to contribute to the provision of 3 HAF
programmes during the school holiday periods (Easter, Summer, Christmas).
125 online courses were completed via our Noodle Now training platform by our childcar8
and family support staff.
6 slaff attended 3 in person training courses.
Family services have been provided throughout the year arKI include:
Support for families to access financial support, through lax free childGare. NEG
vouchers, Universal Credit & Child Benefit.
Connecling and referring families to other support agencies e.g. CAMHS. HARV
Outreach, Home Stsrt.
Agreement wilh Sacred Heart Catholic School to provide support to parents of the
school ended December 2024 because of school budget cuts and structural
change.
Family support and creche facilities continued to be provided for Sanctuary
Cookalongs in Preston.
Community food markets and food parcels continued to be provlded.
Warm hub and stay play serylces were facilitated at Galloway Hall.
In person training courses ts￿re provided for parents including Basic First Aid,
Confidence and Resilience and Air Fryer Cookery.
Grants were received from the Preston City Council Household Famity Suprrf)rt Fund to
provide meals and food parcels for chitdren and families.
No fundraising has taken place in this reporting period.
In planning the actlvltles for the year. the trust8es kept in mind the Charity Commisslon's guidance on
public benefft at a meeting of the trustees.
Flnanclal revlew
Th8 principal funding for charitable activity is from rental income from resident partn8rs.
commissioned work and grant funding for projects and capital resources. all of which contribute to
operating costs. Defra funding continues to provmje a restricted resource to support rural communities.
Primary funding sources for childcare and family support continue to be childcare vouchers, private
fees and grants.
The surplus for the year was £65,126 (2024= surplus of £173.363). Detai15 of income and expenditure
for the year are shown in the Statement of Financial Activities on Page 7.
Plans for future periods
Folkiwing completion of the internal review and delivery of a short-term action plan. trustees
will support development of a strategy to achieve a long-tenn aim for the future.
Evidenc8 of outcomes from the Village Agent Pilot proj8Ct will be used to develop a
counfvid8, funded Village Agent Scheme.
Grant funding will continu8 to be a significant part of the charity's income as we seek to
create a more balanced. sustainable fin8ncial profile.
Pag8 5

COMMUNrrY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
TRUSTEES. REPORT
Key managèment personnel remuneration
The charity appI￿S salaries to management personnel commensurate with duties and that are
consistent within the parameters of nationany agreed rates of pay. The Charity considers its key
management personnel to be the Chief Executive, Business Director. EYS Lead Manager and
Partnership Manager.
Reserves policy
The reserves that tfustees have set aside seek to balan￿ the need for financial prudence with that of
ensuring sufficient funds remain available lo deliver the charivs aims and obJ"ectives. We intend to
maintain our reserves at a level which is at least equivalent to £170.000. being approximately three
months. 0￿rating expense5.
Unrestricted general funds as of 31 March 2025 were £417,854. Of these funds, £300.545 are held as
tangible fFxed assets, leaving free reserves of £117.309 (2024: £72,596) which is below the trustees,
target. however the trustees wÈll continue lo monitor the level of free reseNes and take steps to brtng
it back in line with their policy.
Tru8tee8 who seNed in the year
John Hymas
Mark Gutt8ridge
Daniel Dixon (appointed 31 st October 2024}
Ashley Walker (appointed 31 st October 2024)
Gordon Hart8r (resigned 31 st October 2024)
Albert Atkinson (resigned 23rd January 2025)
Laura Yates Fitzsimons (restgned 17th July 2025)
The annual report was approved by th8 trustees of the charity on .
behalf by.
and signed on its
Denise P
ngton
Chief executive officer
Page e

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF COMMUNITY COUNCIL OF
LANCASHIRE
I report to the charity trustees on my examination of the accounts of the charlty for th8 year ended 31
Marth 2025 which ar8 set out on pages 9 to 23.
Responsibilities and ba81s of report
As the charity's trustees of the Company (and also Its directors for the purposes of company law) you
are responsible for the preparation of Ihe accounts in accordance with the requirements of the
Companies Act 2006 ('Ihe 2006 Act,).
Having satlsfied 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 your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act,).
In Ca￿ng out my examination I have followed the Dlrections given by th8 Charity Comrnisslon under
Section 145{5}(b) of the 2011 Act.
Independent examlner's statement
Since the Compan*s gross income exceeded £250,000 your examiner must be a member of a body
listed In section 145 of the 2011 Act. I confinn that l am qualffi8d to undertake the examination
because l am a member of FCCA, which is on8 of the listed bodies.
I have completed my examination. I confinn that no matters have come to my attentlon connection
with the examination glvlng me cause to believe:
1. accounting records wer8 not kept in respect of Community Council of Lancashlre as required by
section 386 of the 2006 Act,. or
2. the accounts do not accord wilh 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 VIe￿ which is not a matter
consldered as part of an independent examinatlon., or
4. the accounts have not been prepared in accordance with the methods and principles of the
Stslement of Recommended Practice for accounting and reporting by charities lapplicable to
charities preparing their accounts In accordance with the Financial Reporting Standard
applicable in the UK and Republic of Iraland {FRS 102)].
I have no concerns and have come across no other matters in connectlon with the examination to
whlch attention should be drawn in this report in order to enabl8 a proper understanding of the
accounts to be reached.
Page 7

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FirruRES
NDEPENDENT EXAMINER'S REPORT TOTHE TRUSTEES OF COMMUNITY COUNCIL OF
LANCASHIRE
Mr N P Smith
FCCA
21 Navlgation Business Village
Navigation Way
Ashton-on-Ribble
Preston
PR2 2YP
Page 8

COMMUNrrY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025
(INCLUDING INCOME AND EXPENDITURE ACCOUNT AND STATEMENT OF TOTAL
RECOGNISED GAINS AND LOSSES)
Unrestricted
funds
Restricted
funds
Total
2025
Note
Income and Endowments from:
Charitable activities
Investrnent income
410.212
249
325,761
1,498
735.973
1.747
Total income
410,461
327.259
737.720
Expendlture on:
Charitable aclivities
(365.256)
(291,081)
(291,081)
36.178
(656.337)
(656.337)
Total expenditure
365,256)
45.205
Net income
81.383
Net movement in funds
45.205
36,178
81,383
R•conclllatlon of funds
Total funds brought forward
Total funds carried forward
372,461
164,271
536.732
14
417.666
200,449
618.115
Unrestri¢ted
funds
Restricted
funds
Total
2024
Note
Income and Endowments from:
Charltable Sctivities
Investment income
337,954
519,103
188
857,057
194
Total income
337,960
519,291
857.251
Expenditure on:
Charitable activities
(311.819
(372,069
(683,8881
(683.888)
Total expenditure
Net income
(311.819
(372,069)
26.141
147,222
173.363
Net movement in funds
26.141
147.222
173.363
Reconciliation of funds
Total funds brought forward
Total funds carrled forward
346,320
17,049
363,369
14
372,461
164,271
536,732
All of the charity's activities derlve from continuing operations during the above periods.
The funds breakdown for 2024 is shown In note 14.
The notes on pag8s 12 to 23 fonn an integral part of these financial statements.
Page 9

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
(REGISTRATION NUMBER: 00333713)
BALANCE SHEEf AS AT 31 MARCH 2025
2025
Unrestricted
2025
Restrl¢ted
2025
Total
2024
Note
Flxed assets
Tangible assets
205
300.750
299,865
Current assets
D8btors
Cash at bank and in hand
6,487
120,838
127,325
6.487
344,335
350,822
8,097
258,999
267,098
10
223,497
223.497
Creditors: Amounts falling
due wlthin one year
Net current assets
11
10,204)
3,253
33.4571
30.229
117,121
200,244
200,449
317,365
618.115
238,867
Nét assets
417.666
536,732
Funds of the charity:
Restricted Income funds
Restricted funds
200,449
200,449
164,271
Unrestricted Income funds
Unrestricted fvnds
417,666
417,666
372,461
Total funds
14
417,666
21x1.449
618,115
536,732
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under
seclion 477 of Ihe Companies Act 2CM)6 relating lo small companies. No members have required the
company to obtain an audlt of its acwunts for the year ended 31 March 2025 in accordance with
section 476 of the Companies Act 2006. The trustees acknowledge ther responsibAities for comptying
with the requirements of Ihe Art wilh respect to accounting records and the preparation of financial
statèments.
These a¢Munts have been p￿pared in accordance with the wovisions applicatle lo companies
subject to the small compani8s' r8gime.
nanc
I statements on pages 9 to 23 were approved by the trustees, and authorised for issue on
and signed on their behalf by:
as
The notes on pages 12 to 23 form an integral part of these financial statements.
Page 10

COMMUNITY COUNCIL OF LANCA8HIRE
KNOWN AS COMMUNITY FUTURES
STATEMENT OF CASH FLOWS FOR THEYEAR ENDED 31 MARCH 2025
2025
2024
Noto
Cash flows from operatlng activltles
Net cash income
65.126
173,363
Adjustments to cash flows from nonrycash itoms
Depreciation
Investment income
2,602
<1.747)
65,981
2.204
{194)
175.373
Worklng capltal adjustments
Decrease in debtors
Increase in Creditors
1,610
19.484
7.626
1,304
11
Net cash flows from operating actNities
Cash flows from investlng acllvities
Int8rest received
Acquisitions of tangible assets
Proceeds from sale of tangible assets
Net cash flovrfs from Investing actlvltles
Net increase in cash and cash equivalents
Cash and cash equivalents at 1 April
Cash and cash equivalents at 31 March
87.075
184,303
1,747
(3,486)
194
6.941
1.739
7.135
85.336
191.438
258,999
67.561
344,335
258.999
All of the cash flows are derived from continuing operations during the above two periods.
The notes on pages 12 to 23 form an integrdl part of these financial statemen15.
Page11

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1 CHARITY STATUS
The charity is limited by guarantee, incorporated in England, and consequently d￿$ not have share
capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of
the charity in the event of liquidation.
2 ACCOUNTING POLICIES
Summary of Signrficant accounting policies and key accountlng estimates
The principal accounting policies applied in the preparation of these financial staternents are set out
below. These policies have been consistently applied to all the years presented. unless otherwise
ststed.
ststem•nt of compllance
The financSal ststements have been prepared in accordance with A¢¢ounting 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)) {issued in October 2019) - (Ch8riti88 SORP (FRS 102)). the Financial Reporting Standard
applicab18 in the UK and Republlc of Ireland (FRS 102) and the Cornpanies Act 2006.
Basls of preparatlon
Community Council of Lancashire meets the definltion of a public b8nefit entity under FRS 102.
Assets and liabilities are inttially recognis8d at historical cost or transaction value unless Otherwise
ststed in the relevant accounting policy notes.
Going concem
The trustees are required to assess whether the use of going concern is appropriate, l.e. whether
there are any material uncertainties related to events or conditions that may cast significanl doubt on
the abilty of the charity to continue as a going concem. The Trustees make this assessment in
respect of a period of at least one year from the date of authorisation of the accounts. The Trustees
and Management have put plans in place to manage the situation and monttor reserves levels. At the
date of approving these accounts the trustees have a reasonable expectation that the charity will be
able to manage the situation and that it has sufficient cash resi)urces to enable it to meet its liabilities
as they fall due for at least 12 months from the date of approval. Thus the trustees continue to adopt
the going concern basis of accounting in preparing the financial statements.
Page 12

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Income and endowments
All in¢orning resources are included in the Statement of Financial Activities {SoFA) when the charity is
legally entitled to the income after any performance conditions have been met, the amount can be
measured reliably and it is probable that the income will be received except for the following:
When donors specify that donations arKI grants given to the charity must be used in future
accounting periods. the income is deferred until those periods.
. When donors impose condition5. which must be fuifille(I before the charity becomes entitled to use
such income, the income is deferred and not included in incoming resources until the preconditions for
use have been met: and
When donors specrfy that donations and grants. including capital grants. are for restricted purposes.
which do not amount to preconditions regarding 8ntitlement. this income is included in incoming
resources of restricted funds when receivable.
Expendlture
All expenditure is accounted for on an accruals basis and has b88n included urKler expense
categories that aggregate all costs for allocation to activlties, Where costs cannot be dir8Ctly attributed
to activities, they have been allocated on a basis consistent with the use of the resources.
Grants payable are charged in the year when the offer is made except in those cases where the offer
is conditional. such grants being recognised as expenditure when the conditions attaching are fuffilled.
Grants offered subject to conditions which have not been met at the year end are noted as a
commilment but not accrued as expenditure.
Support costs have been identrfied based on the nature of the expense. Occupancy costs and
payrolllhuman resource costs have been allocated to projects based on headcount. IT and general
administration costs hav8 been allocat&d to projects on an equal basis. Line management costs have
been allocated to projects based on time spent.
Governance costs include those costs incurred In the governance of the Charitys assets and are
associated with constitutional and statutory requirements.
Support costs
Support costs include central functions and have been allocated to activity Cost categories on a basis
consistent with the use of resources. for example. allocaling propety costs by floor areas. or per
capita. staff costs by the time spent and other costs by their usage.
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010
and therefore it meets the definition of a charitable company for UK corporation tax purkK)ses.
Accordingly, the charity is potentially 8X8mpt from Lgxation In respect of income or capital gains
received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Seclion
256 of the Taxation of Charg8able Gains Act 1992. to the extent that such income or gains are
applied exclusively to charitable purposes.
Page 13

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMEKfs FOR THE YEAR ENDED 31 MARCH 2025
Tanglble flxed assets
Expenditure is only capitalised when it meets the definition of capital expenditure and when tt is
deemed to be of material value.
Tangible fixed assets are stated at cost (or deemed cost) less accumulated depreciation. Cost
includes costs directly attributable to making the asset capable of operating as intended. Depreciation
is not tharged on freehold. As the trustees consider the estimated residual value of freehold propety
to be greater that the net book value, they believe that both Current and accumulated depreciatron are
immaterial and no provision is made in the accounts. The estimated residual value is expected to be
high due to the charity's policy of maintaining the propety such that physical deterioration does not
OGcur and the costs of such maintenance are charged in the year of incidence.
Depreciation and amortlsatlon
Depreciation on other tsngible fixed assets is provided at rates calculated to wite off the costs of
those assets. less their estimated residual value. over their estimated useful lives on the following
bases:
Asset class
Furniture and equipment
Computer equipment
Depreciatlon method and rate
100/0 pa stralght Ilne
20¥0 pa straight line
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or $8rvices p8rfomied In the
ordinary course of business.
Trade debtors are recognised Initially at the transaction prlce. They are subsequently measured at
amortised cost using the effective Interest method. less provislon for impaiment. A provision for the
Impairment of trade debtors is established when there is objective evidence that the Charity will not be
able to collect all amounts due according to the original temis of the receivables.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-temi highly
liquid investrnents that are readily converlible to a known amount of cash and are subject lo an
insignificanl risk of change in value.
Trade creditors
Trade cfeditors are obligations to pay for goods or services that have been acquired in the ordinary
course of business from suppliers. Accounts payable are classified as current liabilities if the charty
does not have an unconditional right, at the end of the reporting period. to defer settlement of the
creditor for at least Iwelve months after the reporting date. ff there is an unconditional right to defer
settlement for at least ￿1ve months after the reporting date. they are presented as non-current
liabiliti-es.
Trade creditors a￿ recognised inrtlally at the transaction price and subsequenlly measured at
amortised cost using the effective interest method.
Page 14

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Fund structure
General funds are unrestricted funds. which are available for use at the discretion of the trustees in
furtherance of the general objectives of the cornpany and ￿lch have not been designated for other
purposes.
Designated funds comprlse 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 th8 notes to the financlal statements.
Restricted funds ar8 funds which are to be used in accordance with specific restrictlons imposed by
donors whlch have been raised by the company for partlcular purposes. Th8 Cost of raising and
administering such funds are charged against th8 specFfic fund. The alm and use of each restricted
fund is set out in the notes to the financial statements.
3 INCOME FROM CHARITABLE ACTIVITIES
Unrestricted
funds
General
Restri¢ted
funds
Total
funds
Community projects
Childcare and family support
Total for 2025
35.678
374,534
319,856
5,905
355,534
380,439
410,212
325,761
735.973
Total for 2024
337.954
519,103
857.057
4 INVESTMENT INCOME
Unrestrlcted
funds
General
Restrlcted
funds
Total
funds
Interest receivable and similar income:
Bank and other interest receivable
249
1,498
1.747
Total for 2025
249
1.498
1,747
Total for 2024
188
194
Page 15

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5 EXPENDITURE ON CHARITABLE ACTIVITIES
Actlvlty
undertaken
directly
Actlvlty
support
osts
2025
2024
Communty projects
Childcare and family support
19.968
301,533
334.835
321.501
334,835
412,322
271.566
19.968
636,368
656.336
683.888
In addition to the expenditure analysed above, there are also governance costs of £1,680 (2024
£1,680) whith relate dir8Ctly to charitsble activities. See note for further details.
The trustees have decided to meet all govemance costs from unrestricted funds and so no allocation
or charge is made to ￿stricted funds for any governance related costs.
During the year one trustee was paid remuneration of £75.110 (2024.- £71.403), including pension
contributions of £13,581 {2024.' £12,871), striclly for their role as an employee of the charity and not
for their servi￿$ as a trustee. No other trustees received remuneration, benefits in kind or expenses
in the current and previous year. There were no transactions with other related parties other than
those disclosed in note 16.
Page 16

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6 STAFF COSTS
The aggregate payroll Costs were as follows:
2025
2024
Staff Costs during the year were:
Wages and salaries
Social security costs
Penslon costs
394,996
30,752
35,651
461.399
376,295
31,063
43.996
451.354
The average numb8r of persons (including senior management I leadership team) employed by the
charlty during the year expressed as full time equivalents was as follows..
2025
No
2024
No
Administrative & Project management
Administrative & Project support staff
Family Support & Childcare management
Family Support & Childcare staff
14
The number of employees whose emoluments f811 within the following bands was:
2025
2024
No
£60.001- £70.000
£70,001- £80,000
The total employee ben8fits of the key management personnel of the charity were £281.340 (2024 -
£267,649).
Page 17

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7 TAXATION
The charity is a registered charty and is therefore exempt from taxation.
8 TANGIBLE FIXED ASSETS
Land and
bulldlngs
Furnlture and
equlpment
Computer
equipment
Total
Cost
At 1 Aprll 2024
Additlons
295,000
40,158
205
25,567
3,282
360.725
3,487
At 31 March 2025
295,000
40,363
28,849
364,212
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
35,353
1,885
25,507
717
60.860
2,602
37,238
26,224
63,462
Net book value
At 31 March 2025
295.000
3,125
2,825
300.750
At 31 March 2024
295.000
4,805
60
299.865
Freehold land and buildings included above were recognised using a previous open market existing
use valuation basis as 8 deemed Cost on transition to SORP 2015 (FRS102). Th8 trustees are of the
belief that th8 value of the land and bulldings would be in ex￿$$ of £295,000 if they were to be sold
as resklential property rather than commercial property.
9 DEBTORS
2025
2024
Trad8 debtors
Prepayrnents
5,751
736
8.097
6,487
8,097
10 CASH AND CASH EQUIVALENTS
2025
2024
Cash on hand
Cash at bank
1,286
343,049
652
258.347
344,335
258,999
Page 18

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025
2024
Trade creditors
Payments on Account
Othor creditors
Accruals
4.616
1,869
8.778
18.194
2.612
2.024
5,279
20.314
30.229
33.457
12 PENSION AND OTHER SCHEMES
Pension commitments
The Charity participates in a multi-employer defined benefrt scheme for certain employees. operated
through Lancashire County Council. The fund is valued at reast every three years by a professionally
qualified independent actuary.
The latest available report by th8 LCC actuary has been pr8pared as at 31 March 2022. The report
s￿)Wed that the market value of the assets relatlng to Community Council of Lancashlre's share of
the scheme was £2.133 million and that the actuarial value of Ihose assets represented 114Vo of the
benefits that had accrued to members. after allowing for expected futur8 increases in earnlngs.
Following the most recent actuarial valuatlon. done for the purpose of setting future contribution rat8S.
the actuary indicated that the surplus attributable to the charity for contribution purposes amounted to
£264,000. In accordance with SORP 2018, a pension scheme asset has not been recognised as this
surplus is not expected to be recovered in the future.
Since the charity's share of assets and liabilities within the scheme can be determined, the pension
scheme should be accounted for as a defined benefit pension scheme in accordance with FRS102.
However. the trustees do not believe that it is a worthwhile use of the chariws resources to pay for
the actuarial report which would be required to determine the charity's share of assets and liabilities
as at 31 March 2024 calculated in a¢¢ordance with FRS102 and to enable the appropriate discbsure5
to be made.
As an alternative. since the valuations done as at 31 March 2019 and as at 31 March 2022 for the
purposes of setting contribution rates showed surpluses. with effect from the year ended 31 March
2020, the trustees have accounted for the contributions paid to the scheme in the year in the
Statement of Financial Activities. Therefore. no further adjustments were required during the year
ended 31 March 2024. As a result. as the scheme has not been accounted for in accordance with
FRS102, the trustees are unable to quantify the impact of non-compliance with the standard.
Page 19

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
13 COMMITMENTS
Capltal commltments
At 31 March 2025 the charity had future minlmum lease payments under non-cancellable operating
leases as set out below:
The total amount contract8d for but not provlded in the financial ststements was £2,4￿ {2024
£2,400).
Page 20

COMMUNrrY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
14 FUNDS
Balance at 1
Aprll 2024
Incoming
resources
Rosources
expended
Balance at 31
March 2025
Unrestricted funds
General
General Funds - Incoming
resources
372,461
410,461
(365,256
417.666
Total unrestricted funds
372,461
410.461
365,256
417.666
Restrictéd funds
National Lottery Community
Fund - Connectlng
Communities Grant
NL Village Agents
NL Awards for ALL
ACRE RHE Programme
NHSE legacy fund - Cohort
NHS Lancs & Cumbria Grants
- Programme Development
Fund
NHS Lancs & Cumbrla Granls
ICB Partnership Fund
NHS Lancs & Cumbrla Granls
ICB Partlcipation Fund
Cor8n - Community Research
Engagement Neknrk
NAVCA - Peer working
Breniwood House Trust
PCC- Household Support
Fund
RWH
Communty futures
ACRE
Family supportlchildcare
{80)
80
(51,029)
(2,068)
(61,218)
66.887
2.068
60,248
(10.000)
15,858
35
10,000
(935)
9.632
70,339
(71,494)
8,477
16,500
(16,493)
3.502
1,300
{4,074}
728
3,500
250
1.498
{7,794}
{2,477}
{940)
1.500
135,388
(727)
135,946
4,280
50,000
21,566
44.240
1,625
334,301
{4,280)
{7,000>
(21,302)
(44,240>
{3,794)
{298.123
43.000
264
(2,169
200,449
164.271
Total funds
536,732
744,762
(663.379
618.115
Page 21

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
Balance at 1
April 2023
Incoming
resources
Resources
expended
Balan¢0 at 31
March 2024
Unrestrlcted funds
G•neral
General Funds - Incoming
reSoU￿eS
346.320
337,960
{311.819)
311,819)
372,461
Total unrestrJ¢ted funds
346,320
337,960
372,461
Restricted funds
National Lottery Community
Fund - Connectlng
Communities Grant
NL Village Agents
NL Awards For ALL
Rural Community Actlon
Ne￿Ork - ACRE
ACRE RHE Programme
NHSE legacy fund - Cohort
NHS Lancs & Cumbria Grants
Programme Development
Fund
LCC VCFSE Development
NHS Lancs & Cumbria Grants
ICB Partnership Fund
NHS Lancs & Cumbria Grants
ICB Participatlon Fund
Coren - community re88arch
Spring North - Blood pressure
LSC Communlty Listening
LSC Preston Non-recurrent
Grant programme
NAVCA - Peer working
Brentynod House Trust
PCC - Household Support
Fund
Investment income
364
14.500
12,748
6,024
(14,944)
{12,748)
(6,024)
(80)
44,240
17,405
10,000
(44,240)
(17,370>
18,250)
35
10.000
8,250
8,435
56.639
50.000
{55,442)
(50.000)
9.632
16,500
(16.500)
15.000
7.000
10,000
5,600
(11,498)
(2,706)
(10,000)
(5,600)
3,502
4,294
112.467
1.500
135,200
(112,467)
1.500
135,200
4,280
188
(4,280)
188
17.049
519,291
372.069
164,271
Total lunds
363,369
857,251
683.888
536,732
Page 22

COMMUNITY COUNCIL OF LANCASHIRE
KNOWN AS COMMUNITY FUTURES
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
15 ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestrlcted
funds
General
Total funds
at 31 March
2025
Restricted
funds
Tangible fixed assets
Current assets
Current liabilities
300,545
127,325
(10,204)
417,666
205
223.497
(23,253)
200,449
300.750
350.822
(33.457)
618,115
Total net assets
Unrestricted
funds
General
Total funds
at 31 March
2024
Restricted
funds
Tangible fixed assets
Current assets
Current liabilitl8S
299.865
83,073
{10.477
372,461
299,865
267.096
{30.229)
536.732
184.023
19,752
Total net assets
164.271
16 RELATED PARTY TRANSACTIONS
During the year the charity made the following related paty transactions..
Galloway Hall
During the year, the charlty incurred expenditure totalling £13,452 (2024.. £5,236} on behalf of
Galloway Hall, a separate charity controlled by the Trustees of Community Council of Lancashire,
which was then recharged.
£5.400 (2024: £4,050) was also charged to Galloway Hall for business support services.
balance sheet date the amount due tolfrom Galloway Hall was £Nil (2024 - £Nil).
Al the
17 NON-ADJUSTING EVENTS AFTER THE FINANCIAL PERIOD
On 6th October 2025 the charity structur8 changed from a company limited by guarantee to a CIO.
Page 23