Company Registration No. 02870293 (England and Wales)
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
441
390
Current assets
Stocks
200
200
Debtors
5
12,258
21,037
Cash at bank and in hand
221,227
237,663
233,685
258,900
Creditors: amounts falling due within one year
6
(45,549)
(43,000)
Net current assets
188,136
215,900
Total assets less current liabilities
188,577
216,290
Reserves
Pre-incorporation reserve
1,835
1,835
Income and expenditure account
General
41,588
41,710
Projects
10
145,154
172,745
Members' funds
188,577
216,290

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements were approved by the board of directors and authorised for issue on 11 November 2025 and are signed on its behalf by:
Mrs D Gooch
Director
Company Registration No. 02870293
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information

Wiltshire Community Care User Involvement Network is a private company limited by guarantee incorporated in England and Wales. The registered office is The Independent Living Centre, St George's Road, Semington, Trowbridge, Wiltshire, BA14 6JQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

The company has cash reserves and required no external borrowing. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. This has been supported by the fact that the company continues to seek additional funding from a number of sources. The Management Committee have met regularly in order to review the cashflow situation to ensure that the company have adequate resources. The Management Committee therefore continue to believe the going concern basis of accounting is appropriate in preparing the annual financial statements.true

1.3
Income and expenditure

Income and expenses are included in the financial statements as they become receivable or due.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
50% per annum on straight line method

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.6
Stocks

Stock represents stationery and postage unused at the year end and is valued at the lower of cost and net realisable value.

WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 3 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.9
Grants
General grants are credited to turnover within the general income and expenditure account. Grants for projects are shown in the projects income and expenditure account. Grants towards the purchase of specific fixed assets are deducted from cost.
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

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

2025
2024
Number
Number
Total
9
8
4
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
12,652
Additions
882
At 31 March 2025
13,534
Depreciation and impairment
At 1 April 2024
12,262
Depreciation charged in the year
831
At 31 March 2025
13,093
Carrying amount
At 31 March 2025
441
At 31 March 2024
390
WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
9,076
17,896
Other debtors
3,183
3,141
12,259
21,037
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
4,819
3,656
Taxation and social security
2,220
1,492
Other creditors
38,510
37,852
45,549
43,000
7
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
8,560
7,363

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

8
Members' liability

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

9
Directors' transactions

D irectors' travel expenses of £688 were paid during the year (202 4: £717).

WILTSHIRE COMMUNITY CARE USER INVOLVEMENT NETWORK
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
10
Summary of the project income and expenditure account
Surplus
Surplus
B/Fwd
Income
Expenditure
C/Fwd
£
£
£
£
Wellbeing and Mental Health
24,131
-
(4,910)
19,221
User Involvement
18,762
-
-
18,762
Wheelchair Users Forum
860
-
-
860
Older People
10,031
-
-
10,031
Wiltshire Independent Travel Support - Wiltshire
34,071
(345)
-
33,726
Wiltshire Independent Travel Support - Banes
-
34,223
(34,223)
-
The National Lottery Community Fund RC South West Region
39,323
69,465
(100,602)
8,186
BSW ICBC Autism Hub
42,294
86,574
(85,281)
43,587
Ministry of Justice Domestic Abuse
-
5,004
(5,004)
-
3 M's
1,759
280
(420)
1,619
Calne Dementia
-
1,000
(1,000)
-
Calne Reconnecting
163
5,500
(2,778)
2,885
Singing Group
8
5,265
(4,167)
1,106
Wiltshire Council Practice Educator
143
-
(4)
139
Autism Awareness
500
1,014
-
1,514
RESN Fund
700
-
-
700
Voice it Hear it
-
3,678
(1,022)
2,656
Rotary Club Youth Peer Support Group
-
200
(38)
162
172,745
211,858
(239,449)
145,154
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