SEFTON CHILDRENS TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 6 APRIL 2024
Chadly reglstration number 1016643

SEFTON CHILDRENS TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Ms C Bennett
Ms C Huylon
Mrs A Kelly
MsELey
Ms A Maddocks
Mr N Mccaskill
Mrs KA Dean-sheekey
Ms A Taylor
Ms M Gillam
Charlty number
1016643
Independent examlner
Champion TLL Limited
7-9 Statlon Road
Hesketh Bank
Preston
Lancashire
PR4 6SN

SEFTON CHILDRENS TRUST
CONTENTS
Page
Trustees, report
Independent examiner's report
Statement of financial activitles
Balance sheet
Notes to Ihe financial statements
7-11

SEFTON CHILDRENS TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 5APRIL 2024
The Irustee8 present Ihoir annual report and financ181 statements for the year ended 5 Aprll 2024.
Tlie financial stalemenls have been prepared In accordance with the accountlng pollcles set out In note 1 to the
financlal statements and comply wllh the charlly's governing document, the Ch8rllie8 Act 2011 and "Accounting and
Reporting by Charilie6: Statement of Recommended Pracllce applicable to charitles preparlng Ihelr accounts In
accordance with the Flnanclal Reporting Slandard applicable in the UK and Republic of Ireland (FRS
102)" (effecllve 1 January 2019).
Objectlves and actlvltle8
The charity aims to provide 8UPPOrt and respite for families experiencing difficulties.
The Trustees have consldered the Charity Commls3ion guldance regardlng public benefit and are satisfied Ihat Ihe
aclivitias of the Charily, as descrlbed above, meet the necessary crileria.
The trustees have paid due regard to guidance issued by the Charity Commisslon in deciding what activities the
charily should undertake.
Achlevements and performance
Sefton Chlldren's Trust (SCT) began in 1984 and is wholly supported by volunteers. We provlde a 3-year
educational and recreational programme for up to 72 children aged &12 years from Sefton, who are experlencing
difficulties within their own families.
Each year we provide a week long summer residentlal experience, enjoyed for the last few years at Manor
Adventure in Shropshire. For most children this is not only their sole experience of a holiday but also a respite from
their often difficult dally lives. All clothes, equipment, toiletries and food are provided.
During the re8idential experience the children develop confidence and team skllls in a fun environment whllst
enjoying Ihe experience of being a young person. For many it is the first time they experience the opportunity to
make choices and to discover talents where they can shine by being encouraged to achieve personal goals.
At Christmas tlme w8 deliver toy and food hampers to the famllies of the children we support, including toys and
gifts for any siblings. We also provide a family day early in January with a trlp to cinema (to see a movie and the
video of the previous residentlal) and a meal at a local restaurant. Last year 160 family members, K)lunteers and
some of our supporters joined us for the Sefton Children's Trust's family fun day.

SEFTON CHILDRENS TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
The trustee who served during Ihe year and up to lh8 date of signalure of Ihe financial statement8 were:
Ms C Bennell
Mr J Corcoran
Mr G Head
Ms C Huyton
Mrs A Kelly
MsEL8y
Ms A Maddocks
Mr V M8ncuso
Mr N Mccaskill
Ms L Ramsay
Miss G Sandison
Mrs K A Dean-sheekey
Ms A Taylor
Recrultment and appointment of new trustees
New Truslees can be appolnted by a resolution of the existing Trustees.
Inductlon and tralnlng of new trustees
Tralnlng and induction Is provided verbally by exisling Trustees.
The trustees, report was approved by the Board of Truslee.
Mrs A Kelly
Trustee
Date:
Q ..L..o..:..ao...i¥

SEFTON CHILDRENS TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Treasuror8' roport
T￿aSure￿a Report Anona would Ilke to th8nk Ihe admlnl8lratlon te8m ol Mel Glllen. Sue OTool8, Pauline W81tho
and Cl8lr8 Hllller, Anne Fabb, lan Edwards and a speclal thank you to18n who has done an amazlng Job as our bid
wrfler.
They have 811 devoted an enonTrou8 amount of tlme behlnd the scene8 lo help me keep our file8 UPttrdate, 80 that
they are avallable on Ilne at any tlm8 to the Trustees or Charity Commlssion, to people who have given us flnanclal
support and any person who wishe3 to donate to Illustrate what their money will be spent on.
To date, apart from our store8, the only assel8 the Trust has are one laptop, one iPad and two printers. Every other
expense 18 kept to a minimum as we have no pald staff or premise8 and we all work for Sefton Children's Trust from
our own homes.
I would also Ilke to thank everyone who donated to our Trust in the last 12 months vla Local Giving.
Thls year we have experienced a huge dip in our fundraising and to date we have £18,899.30. As a result of thls
drop in donations, we have started a large emergency fund ralsing campaign and l am hopeful the funds will arrive
in time for this year's actlvltles.
I would now like to step down from being Treasurer and concentrate on fundraising on behalf of Sefton Chlldren's
Trust.
Mel Co Treasure
Anona Treasurer
Flnanclal review
The total Incoming resources were £41,598 (2023: £50,493). Resources expended were £60,841 (2023: £61,732),
giving a deficit of £19,243 (2023: £11,239 deficlt).
The balance sheet shows net assets of £15,067 (2023: £34,310).
Reserves pollcy
The trustees have established a policy whereby Ihe unrestrlcted funds of the charily should be approximately
£45,000, being the amount required from grants in order to cover the committed costs of venue hire if one-off granls
were not forthcoming and only received amounts from regular donations. The funds at the year end were only
£15,067 and the Trustees are looklng to secure extra grants for the coming year to brlng the reserves to a more
sustainable level.
Rlsk management
The trustees have a duty it identify and review the risks to which the charity is exposed and to ensure the
appropriate controls are in place to provide reasonable assurance against fraud and error.
Structure, governanc8 and management
The charity Is controlled by its conslltutlon adopted on 23 August 1986.

SEFTON CHILDRENS TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF SEFTON CHILDRENS TRUST
I report to the IN8le88 on my exBmlnatlon of the financlal stBlement8 of S8flon Chlldren9 Trust (the charily) fof Ihe
year ended 5 Aprll 2024.
Responslbllltles and baslg of report
A3 the Irustee8 01 Ihe charlty you ar8 responslb18 for the preparatlon of the financlal st8tements In accordance wlth
Ihe requlrements of the Charitles Acl 2011 (Ihe 2011 Act).
I report In respect of my ex8mlnation of Ihe charlty's flnanclal statements Carried out under section 145 of the 2011
Act. In carrylng out my examlnation I h8ve followed all the appllc8ble Directions glven by the Charity Commission
under sectlon 145(5)(b) of tha 2011 Act.
Independent examlner's statement
Your 8lt8ntion Is drawn to the fact that the charity has prepared financial statements in accordarte with Accounting
and Reportlng by Charllle3 preparing Iheir accounts In accordance with Ihe Financial Reporting Standard applicable
In the UK and Republlc of Ire18nd (FRS 102) in preference to Ihe Accountlng and Reportlng by Charltles: Statement
of Recommended Practice Issued on 1 April 2005 whlch Is referred to in the extant regulations but has now been
withdrawn.
l understand that this has been done in order for financlal statements to provide a true and falr view In accordance
with Generally Accepted Accountlng Practice effective for reporting periods beginnlng on or after 1 January 2015.
I have completed my examlnation. I confirm that no matters have come to my attention in connection with the
examlnatlon giving me cause to believe that in any material respect:
accountlng records were nol kept in respect of the charity as required by section 130 of the 2011 Acl; or
the financlal statements do not accord with those records. or
the financial statements do not comply with the applicable requirements concerning the form and content of
accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the
accounts give a true and fair view which is not a malter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examinatlon to whlch attention
should be drawn in th16 report in order to enable a proper understandlng of the financial statemenls to be reached.
Champlon TLL Llmlt8d
P Buck FCA, DChA
7-9 station Road
Hesketh Bank
Preston
Lancashire
PR4 6SN
Dated: ...

SEFTON CHILDRENS TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2024
Unrestrlcted Unrestrlcted
funds
funds
2024
2023
Notes
Income from:
Donations and legacies
41,598
50,493
Total Income
41,598
50,493
Expendlture on:
Charitable activitles
60,841
61,732
Total expenditure
60,841
61.732
Net expendlture and movement In funds
(19,243)
(11,239)
Reconclllatlon of funds:
Fund balances at 6 April 2023
34,310
45,549
Fund balances at 5 Aprll 2024
15,067
34,310
The statement of financial activities includes 811 gains and losses recognised in the year. All Income and expenditure
derive from continuing activitles.

SEFTON CHILDRENS TRUST
BALANCE SHEET
AS AT5 APRIL 2024
2024
2023
Notes
Current asscts
Debtors
Cash 81 bank and In hand
2,000
13,757
2,000
32,970
15,757
34,970
Credltors: amounts falllng due wlthln
one year
10
(690)
(660)
15,067
34,310
Net current as8ets
Net assets excludlng penslon Ilablllty
15,067
34,310
The funds of the charlty
Unrestrlcted funds
15,067
34,310
15,067
34,310
The financlal statements were approved by th8 Iruslee on .
q.10 "dE)Jl
Mrs A Kelly
Trustee

SEFTON CHILDRENS TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5APRIL 2024
Accounllng pollcles
Charlly Informatlon
Sefton Children3 Trusl ig a non Incorporated chanty.
1.1 Accountlng conventlon
The financlal st8tem8nts have been prepared in accordance with Ihe charily's governlng document, the
Charilies Act 2011, FRS 102 'Th8 Financlal Reporting Standard appllcable in the UK and Republic of
Ire18nd' ("FRS 102.) and Ihe Charilles SORP "Accounling and Reporting by Charities: Statement ol
Recommended Practlce applicable to charities preparing their accounts in accordance wilh the Flnanclal
Reporting Standard 8ppllcable In the UK and Republic of Ireland (FRS 102)" (effectlve 1 January 2019). The
charily Is a Publlc Benefit Entily as defined by FRS 102.
The charity ha8 taken advantage of the provisions in the SORP for charltles not to prepare a stat￿￿ent ol
Cash Flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to
Ihe extent requlred to provide a true and fair view. This departure has involved following the Statement of
Recommended Practice for charities applying FRS 102 rather than the version of the Statement of
Recommended Praclice whlch is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charily. Monetary
amounts in these financial statements are rounded to the nearest £.
The financlal statenients have been prepared under the historical cost convention, [modified to Include the
revaluation of freehold propertles and to include investment properties and certain financial instruments at fair
value]. The prlncipal accounting policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charily
has adequate resources to contlnue in operational exislence for the foreseeable future. Thus the trLtstees
continue to adopt the going concern basis of accounting In preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of th8 trustees In furtherance of their charitable
objectives.
Restricted funds are subject to specific condition3 by donors or grantors as to how they may be used. The
purposes and uses of the re8tricted funds are set out In the notes to the financlal statements.
Endowment funds are subject to specific conditions by donors that the c8Pltal must be malntained by the
charity.
1.4 Income
Income is recognised when the charily is legally entltled to It after any performance conditions have been met,
the amounts can be measured reliably, and It is probable that incom8 will be received.
Cash donatlons are recognised on receipt. Other donations are recognised once the charily has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Ald or deeds of covenant is recognlsed at the time of the donation.
Legacies are recognlsed on receipt or olherwise if the charity has been notified of an Impending distribution,
the amount is known, and receipt is expected. If the amount is not known, the legacy IS treated as a
contingent asset.

SEFTON CHILDRENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
(Contlnued)
Accountlno pollcleg
1.5 Expendlture
Expendlture18 recognls8d once there18 a18gal or constructive obligatlon to tr8nsfer 8conomlc benefit 10 8
Ihlrd party,11 18 probabla that 8 Irangfer of economic beneflls ￿11 be required In s8lllement, and the amounl ol
the obllgatlon can be me8Bur8d rellably.
Expendllure 18 cla38ified by actlvity. The costs of each activity ar8 made up of Ihe lot81 of (fir￿1 costs and
shared costs, including 8UPPOrt costs involved in undertaklng each activlty. Direct costs 81irlbutable lo a single
activlly are allocated dlrectly to that activlty. Shared costs whlch contribute lo more than one 8ctivlty and
support C03t9 whlch are not altributable to 8 slngle aclivily 8re apportloned between those actlvlties on a ba8lS
consistent wllh the use of resource8. Central Staff cost8 are allocated on the basis of time spent, and
depreclatlon charges are allocated on the portion of the asset's use.
Derecognllion of flnanclal Ilabllltles
Financlal li8bllities are derecognlsed when the charity's contractual obllgations expire or are discharged or
cancelled.
Donatlons and legacles
Unrestrlcted Unreslricled
funds
funds
general
general
2024
2023
14,493
27,105
11,993
38,500
Donations and gifts
Grants
41,598
50.493
Grants recelvable for core actlvltlos
Community Link Foundation
The 1970 Trust
Rathbone Investment Management
Steve Morgan Foundatlon
BBC Children In Need
Trusthouse Charitable Foundatlon
Duchy of Lancaster
Other
1,105
2,000
1,000
3,000
20,000
1,000
2,000
1,000
10,500
10.000
5,000
9,000
27,105
38.500

SEFTON CHILDRENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Expendlluro on charltable acllvltlos
Resplte for Resplte for
famlllles
famlllles
2024
2023
Dlrect costs
Insurance
Postage and stationery
Residential aclivily and trips
General expenses and donations
Equipment and repairs
Bank charges
2,673
618
52,164
4,235
394
67
2,644
1,294
48,341
6,300
2.419
74
60,151
61,072
Share of support and governance costs (see note 4)
Governance
690
660
60,841
61.732
Analysls by fund
Unrestricted funds
60,841
61,732
Support costs
Support Governance
costs
costs
2024Support costs Governance
cosls
2023
Independent examination
fees
690
690
660
660
690
690
660
660
Analysed between
Charitable activities
690
690
660
660
Net movement In funds
2024
2023
The net movement In funds is stated after charglngl(credltlng):
Fees payable for the independent examinatlon of the charily's financial
slatements
690
660

SEFTON CHILDRENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Trugtoes
None of Iho trustee• (or 8ny per8on8 conrtecled wllh Ihem) recelved any remuner8tlon or ben8flts from Ihe
charlty durlng y88r.
Employees
2024
Number
2023
Number
Total
There were no employees whose annual remuneratlon was more than £60,000.
Remuneratlon of key managoment porsonnel
The remuneralion of key management personnel was as follows:
Taxallon
The charity is exempt from taxation on its activities because all Ils Income is applied for charitable purposes.
Debtors
2024
2023
Amounts falllng due wlthln on8 year:
Prepayments and accrued income
2,000
2,000
10 Credltors: amounts falllng due wlthln one year
2024
2023
690
660
Accruals and deferred income
11 Unrestrlcted funds
The unrestricted funds of the charity comprise the unexpended balances of donations and grants whlch are
not subject to speciflc conditions by donors and grantors as to how they may be used. These include
deslgnated funds which have been set aside out of unrestrlcted funds by the truslees for specific purposes.
At 6 Aprll
Incomlng Resources
At S Aprll
2023
resources
expended
2024
General funds
34,310
41,598
(60,841)
15,067
10-

SEFTON CHILDRENS TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
11 Unrestrlcted funds
(Contlnued.)
Prevlous year:
At 6 Aprll
2022
Incomlng Resources
resources
expended
At 6 Aprll
2023
General funds
45,549
50,493
(61,732)
34.310
12 Related party transactlons
There were no disclosable related party transactlons during the year (2023 - none).
11