Charity registration numb8r 10199641England and Wales)
Company rogistratlon number 02807273
WIRRAL MULTICULTURAL ORGANISATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
'• xeinadin

WIRRAL MULTICULTURAL ORGANISATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr Michael Collins
Mr Dinh Ly
Mr Somnath Saha
Mr Van Tran
Charity number (England and Wales
1019964
Company number
02807273
Reglstered offlce
111 Conway Street
Birkenhead
Wrral
Merseyside
CH414AF
Independent examlner
Helen Furlong FCCA
Xeinadin North West Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH415AR
Bankers
CAF Bank
25 Kings Hill Avenue
King8 Hill
West Malllng
Kent
ME19 4JQ
Solicitors
Weighlmans LLP
100 Old Hall Street
Liverpool
Merseyside
L3 9QJ

WIRRAL MULTICULTURAL ORGANISATION
CONTENTS
Page
Tru8tees' report
Independent examinerfs report
Statement of financial activit18S
Balance sheet
Statement of cash flows
Notes lo the financial statsments
10-20

WIRRAL MULTICULTURAL ORGANISATION
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2025
The Trust8es pres8nt th8ir annual report and financial stat8m8nls for tha yearended 31 March 2025.
The financial statements have been pr8pared in accordanc8 Wlth the accountirig policies set out in note 1 lo the
financial statements and comply with the Charity's governing document. the Companies Act 2006, FRS 102 "The
Financial Reporting Standard applicable in the UK and Republic of Ireland. and the Charities SORP "Accounting
and Reporting by Charlties: Statement of Recommended Practi￿ applicable to charilies preparlng their accounts In
accordanc8 With the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102}"
ObJe¢tlves and acllvltles
The organisation was established in 1989 as a partnership of ethnic organisations in the Wirral for the purpose of
presenting a united front in negotiations with the local authority in a unique project for the conslruction of our
present multicultural centre in Birkenhead by the local authority and subsequently for éealing with the welfare,
education and the interartion of the ethnic minorities within the Melropolit8n Borough of Wirral. Wirral Multicultural
Organisalion was incorporalad as a company limited by guarantee on 6 April 1993 and received charitable status on
16 April 1993.
Ourvlslon
Anyone wlth an ethnlc minority background lives on the Wirral, fre8 from discrimination and racial injustice, with
equal and fair acces5 to universal services, and can fulfil their aspirations.
Mlsslon
Anyone wllh an ethnlc mlnorily background lives safaly on the Wirral, free from discrimination and racial injustica,
with equal and fair access to universal services, and Can fulfil their aspiralions.
Wa give our service users a volce, celebrate thelr dlverslty, promote multlculturallsm and help address raclsm,
supporting anyone with an elhnic background to live harmoniously togeiher and with the wider community.
We tackle inequalities by providlng professlon21, gocl81 and culturally sensitlve servlces that improve the overall
health and wellbeing of people wilh ethnic backgrounds living here on the Wirral.
We interpret, translate and advocatè for thèm
in particular the most vuln8rable - to give them equal acc8SS to
heallh, social care, universal benefits and educAtlon. We advlse on any profession81 service that someone might
need at any lime in their life.
We a180 act as an inclusive community hub for social ev@nts, cultural functions and leisure 8Ctivilies,
Objectlves
Provide an inclusive community hub for social events, cultural functions and 18isur8 activities
and mother-longue classes - for anyone with an ethnic bad(ground living on the Wirral.
including English
Give our service users a Vol￿ by providing people who can speak their language to advise and support them with
their health, social care, education and welfare benefi15' needs.
Why It matters
People who've Come to live here from another country face hvo huge barriers every single day of their lives:
Nol belng able to speakjread English well enough
Not knowing how things work here
We ramove Ih8s8 language and cultural barriers. as well as related anxieties, that make life so difficult for anyone
who's como to live hera from anolh8r country. W8 explain how things work and navigate the systems an(i processes
on their beha5f, until thevre ready to do It for themselves. In short, we open doors lo essential seNices that are
8vailabl8 to eV8ryone.

WIRRAL MULTICULTURAL ORGANISATION
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
OurValue8:
Respect
All people will be treated wilh equal respect, we celebrate diversity, difference and whilst encouraging
inclusion and Integration within the communities.
We encourage stsff and volunteer recruitment from within the cornmunitie5 we Support and fosler an
environment where staff and volunteers feel valu8d and dévelop théir skllls.
We will embed equality and diversity as an integral part of the ethos and Gullure of our organisation.
Partnership
Placing individuals and communities al the centre af partn8rship. wot*lng with others to share knowledge
and resources for the good of the wider community.
Recognizing the value of collaboration with contribution of oth8rs to address some of tha comp18X 8nd long-
standing problems eXperIen￿d by the Ethnic Minorlty Backgrounds.
Communicating supporting and enabling other5 to rneet comrnon goals.
Quality
D8monslr8ting a real commitment lo aspiring and providing the best POS5ible seNlce working to agree
Standards at all times,
Being positively op8n to change and seeking improvements to self and services for others
Embracing innovation whilst building on past evidence and malnlalning safety at all times
Caring
Act with kindness, compassion and empathy with all that We work with
Offer a professional welcoming, approachable service to all thos8 W8 are In contact wlth
Be caring and considerate towards the needs of others ensuring confidentiality at all times,
Activities are pursued prirnarily in the Multlculiural Centre whlch is owned by the local authority and leased to the
charfty and in an 8dlacent property owned by the ch8rlty itself.
The user groups inGlude the Wlrral Chinese Cultural Association, Wirral Asian Association, Wirral Polish School, tha
Wirral Vietnamese Associatlon, Tai Chi and th8 Punjabi Language School.
Publi¢ Benofit
In shaping our objectives for the year and planning our activities, the trustees have consider8d the Charity
Commission's guidance on public benefit.

WIRRAL MULTICULTURAL ORGANISATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Achlevements and performance
WMO wer8 the very proud to have been one of the winners of the GSK Kings Fund Impact Award.
This is what the judg8s said.,
'The Wirral Multicultural Organisation offers a wide range of seNi¢es and provides creative responses lo the high
levels of need in it5 community, It works tirelessly to combat health di5advanlag8 and poor access lo health
services. The charity has developed a range of new services, including language interpretation, health checks and
GP registrations. It also advocates on behalf of ils service us8rs and works In partnership with othar organisalions,
such as to support people leaving hospital and prevent unnecessary hospital readmissions. Wirral Multicultural
Organlsation has placed itself as the 'go to, charity for people from an ethnlc minority background within Wirral.,
SeNices:
Translation and Inlerpretatlon Service.. has seen a considerabl8 increase in activity during the year, delivering
,542 face-to-face sessions compared lo 5,355 sesslons in the previous year relating to primary ca￿, In addition,
510 sessions were dellvered in non-primary care settingg, including schools, other voluntary sector organisalions
and the Good Shepherd H05pice in Chest8r.
Support was provided in Se languages, with the five mosl frequently iequesled being..
Chinese {Mandarin and Canlones81: 1.149
Bengall., 1,070
Arabic: 606
Polish- 512
Kurdish., 482
This servic8 remains Central to reducing barriers to hèalth 8nd public services.
Llttle World Nursery: Ovar the last 12 months Llttle World Nursery has 8UPPOrted over 41 children includin9 Ihose
with health conditions and additional needs. This can include Speech and Language support. working alongside
Social Services and general support needed for the parents In regard to children's behaviours etc. We received
good gradlng for OFSTED this yearwhich we are very pleased by. Our inspection report reflecls the care we give to
our children and families. W8 work alongside many outside agancies to make sure we meet the individual needs of
every chlld in our care. We receive great support from parents, donating items for any celebration, money, and new
gowns for tha graduation ceremony.
Health Link Sorvi¢e: Health Link Service provided support in 8,823 episodes, either through one-to-one asslstance
In a¢￿$s1￿g health services or through advice on heallh-related matters. The team continued lo facilitate language
support for vaccination Clinics delivered both at WMO and within GP surgeries, ensuring equitable access to
preventatlve healthcare.
Ethnlc Mlnorlty H•alth and Wellbelng Project (MCWPI: Dellvered a broader range of health and wellbeing
support than in the previous year, wlth 3,619 people supported.
Ona of the key focuses of the projecl was supporling asylum seeker5 and other recent immigrants to register with
GPS and access health services. During the year, 1,065 asylum seekers received targeted support, addressing
significant barriers to Care.

WIRRAL MULTICULTURAL ORGANISATION
TRUSTEES, REPORT {INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Community Development Senflce.. The Community Development Service continued to provida advice and support
lo migrants and also worked flexibly to support other WMO leams when required. During the year, the team
delivered 2,304 episodes of support, helping individuals navigats services and r8soIv8 complex issues affecting
their wellbeing.
Ethnic Minorlty Substance Mlsuso Service {EM-ES): The Ethnic Minority Substance Misuse Service carried out
res8arch to belter understand the barriers faced by people from ethnic minority backgrounds in accessing support
for alcohol and drug d8pendency. This work led to the development of the Drugtalk website (www.druglalk.co.uk>,
funded by Publi¢ Health. Further exploration of these barrier8 also rasulted in WMO receiving funding from
Merseyside Police to develop Ihe www.wmo.org.uk website.
Ethnlc Mlnority Hospital AdvoGacy Dls¢harge Servlco (EMHADS).. Ethnlc Minorty Hospital Advocacy Discharge
Service provides support across Arrowe Park Hospital, including A&E, the Women and Chlldren's Hospital, and
Spring View al Clatterbridge. As awareness of the service has increased among hospital staff, there has been a rise
in referials, particularly for expectanl mothers. wher8 staff have acted as interpr818r advocates and. in som8 cases,
birthing partners. The seNice has also seen an increase in requests for support with MRI and other diagnostic
scans.
Worklng wlth Partners
WMO works in close partnership with 8 wide range of third-8ector organlsations and values thelr collaboration and
support. Without this partnership working, service delivery would bo significantly le8s effective.
The charity also works closely with, and is fundéd by. Wlrral Borough Councll and the Che5hir• and Merseysid•
Integrated Care Board l Heatth and Care Partnership. The trustees are gral&ful for their funding, ongoing support
and flexlblllty In enabllng the charlly to respond to emerging needs.
Working with Partners
We work in partnership with thlrd Sector organisations and we value their collaboration and support., without th8ir
collaboralion, our delivery would not be as effective. We 81s0 work closely land are funded by) Wirral Borough
Council and Cheshire and Mersey5ide Integrated Care Board. Health and Care Partnership and we are grateful for
their funding, support and in particular their flexibilily in finding ways In which we can maet emerglng n8@ds.
Staff
WMO benefits from a highly skilled workforce. with expertise both in specialist service areas and in a wide range of
languages. These skills, ccmbined with a strong commitment to servlce users and a willlngness to explore
innovativ8 approaches. form the foundation of the organisation's success.
Tha trustees wish to place on racord their appreciation of the dedication. passlon and flexibility of staff, which
remains a significant asset to the Charity and the communities it 89rves.
Flnanclal revlew
Total income for the year amounted to £871,900 (2024 £824,893}. Operating costs have increased from £794,473
to £964.700, leaving an operalional deficit of £92,800 (surplus 2024 of £30,420) for the year, to be deducted from
reserves brought forward of £264,701. Unrestricted reseTV8S carried forward are therefore £54,051. Restricted
reserves carried forward are £117,850.
Rasèrves policy
The trustees have a policy to rnaintain adequate reserve5 in the charity and current reserves levels rep￿Sent just
over 3 months, running costs.

WIRRAL MULTICULTURAL ORGANISATION
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED}
FOR THE YEAR ENDED 31 MARCH 2025
Major rlsks
The trustaes have a duty to Identify and review the risks to which the charity Is exposed and to ensure appropriate
controls are in place to provide reasonable assurance againsl fraud and error.
The risk register5 and policies of the organisalion are regularly reviewed and updated.
Structur•, governance and management
Wirral Multicuttural Organisalion was originally founded in 1989 and in 1993 was incorporated as a company limitèd
by guarante8 (as d8fin8d in the Companies Act 20061. It registered as a charity in 1993. The Charity is controlled by
its constitution, set out In Ils Articles of Association.
The Tru8te88, who are also the directors for the purpos8 of comp2ny law. and who served during th8 year and up to
the date of signature of the financlal statements were:
Councillor Patrick Cleary
(Resigned 5 November 2024)
Mr Michael Collins
Councillor Stuart Kelly
Mr Dinh Ly
Mr Somnath Saha
Mrvan Tran
(Resigned 14 DeG8mber 2024)
Advlsors to tha board:
Anna Potenle¢
Councillor Amanda Onwuemene
Councillor Richie Pitt
Recrultment and appointm•nt of trustseg
Trustees ere wruited primarily from ethnic minorty communltles in Wirral and from local authority councillors. The
Chief Executive and Chair ensure thal the trustees are kept up to date with all changes in legislation, guidance from
the Charlty Commission and any other regulatory frameworks whlch may be ￿levant lo the charity.
Organlsallonal structuro
The day-lo-day business of the charity is under the control of the Chief Executiva who reports to the Chair, the
trustee board and the board's sub-committ88S.
The Trustees, report was approved by the Board of Trustees.
Mr Michael Colllns
Trustee
Date:22nd December 2025

WIRRAL MULTICULTURAL ORGANISATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WIRRAL MULTICULTURAL ORGANISATION
I report to the Tru51ees on my examination of the financial statements of Wirral Multicultural Organisation (the
Charity) for the year ended 31 March 2025.
Responslblllties and basis of report
As the Trustees of the Charity (and also its directors for the purposes of company law>, you are responsible for the
preparation of the financial staternents in accordan￿ with the requiremants of the Companies Act 2006.
Having satisfied myself that the financial statements of the Charity are not r8quSr8d to be audited under Part 16 of
the Companies Act 2006 and are eligible for indopendonl examination. I report in respect of my axamination of the
Charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my
examination I hav8 followad tha Directions given by thé Charity Commission und8r section 145(5}(b) ol the Charllles
Act2011.
Independent examiners stalement
sin￿ the Charity's gross income exceeded £250.000, the independent examlner musl be a member of a body
lisled in section 145 of the Charities Act 2011. 1 confimi that l am qualified lo und&rtake the examination because I
am a m8mber ofThe Association of Chartered Certified Accountanls, which is one of the listad bodi8S.
I have compl8ted my axamination. I confirm that no matters have come io my attentlon In connection wlth the
examination giving me Cause lo believe thal in any material respect..
accounting records were not kept in respect of the Charity as required by seclion 386 of the Companies Act
2006.
th8 financial statements do not accord with th088 records,. or
the financlal statements do not comply wlth the accounting requlremenls of sectlon 396 of the Companies Act
2006 other than any requ1￿ment that tha financi81 statements give a trua and fair view, which is not a matter
considered as part of an independent examination; or
the financial ststements have not been prepared in accordance with th8 methods and prfnciples of the
Statement of Recommended Practi￿ for accounting and ￿pOrt￿ng by charlllas applicable to charities
preparing their financial slalements in accordance with the Financial Reporting Standard applicable in the UK
and Republi¢ of Ireland (FRS 102).
I have no concerns and have come across no other matters in conn8clion with the examination to which attention
should be drawn in this report In order lo enable a proper understandlng of the financial statements to be reached.
Helen Furlong FCCA
Xeinadin North West Limited
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH415AR

WIRRAL MULTICULTURAL ORGANISATION
STATEMENT OF FINANCIALACTIVITIES
INCLUDING INCOME AND EXPENDJTUREACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrastrlcted Restrictsd
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Notes
Income from:
Donalions and legacies
Charitablè actlvltleg
Translation
Nursery
Health link
Main Centre
Olher projects
11,252
11,252
263,073
231,050
263,073
231,050
94,480
20,336
280,491
222,255
210,707
222,255
210.707
94,480
18,514
266,167
94,480
94,480
20,336
260,491
18,514
266,167
Investments
2,470
2,470
1,518
1,518
Total Income
777,420
94,480
871,900
730.413
94,480
824,893
Expanditura on:
Charitable activitie
Translation
Nursery
Health Ilnk
Main Centre
Other projects
334,712
277,388
334,712
277,388
84,010
52,064
216,528
227,762
255,800
227,762
255,800
97,457
53,901
159,553
84,010
97,457
52,064
216,526
53,901
159,553
Total charitablo
expendlturn
880,690
84,010
964,700
697,016
97,457
794,473
Total expendlture
880,690
84,010
964,700
697,016
97,457
794,473
Net Incomel(expendlture) and
movemenl in funds
<103,270)
10,470
192,800}
33,397
(2,977)
30,420
Reconclllatlon of funds:
Fund balances at 1 April 2024
157,321
107,380
264,701
123,924
110,357
234,281
Fund balances at 31 March
2025
54,051
117,850
171,901
157,321
107,380
264,701
The statement of financial actlvhtSas Includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.

WIRRAL MULTICULTURAL ORGANISATION
BALANCE SHEET
AS AT31 MARCH 2025
2025
2024
Notas
F5xed assets
Tangible assets
12
72.078
29,494
Currgnt assots
Debtors
Cash al bank and in hand
13
68,988
113,654
105,170
205,416
182.642
310.586
Creditors: amounts falling due withln
one year
15
<82,819)
(75,379)
N•1 current J35ets
99,823
235,207
Total assets legs current Ilabllltleg
171.901
264,701
The funds of the Charty
Restricted income fund3
Unrestricted funds
17
18
117.850
54,051
107,380
157,321
171,901
264,701
The company is enlilled lo the exemption from the audit requirement contained in section 477 of the Companies Act
2006. for the year ended 31 March 2025.
The directors acknowledge their responsibilities for complying with the requirements of the Companles Act 2006
wilh re5ped lo aGGounting records and the preparation of financial slatements.
The members have not requir8d the company to obtain an audit of its financial statements ftjr the year in qu8slion in
accordance wilh section 476.
These financial statements have been prepared in accordancé with the provisions applicable to companies Subject
to the small companies ￿girne.
The financial ststem8nls wer8 approv8d by the Trustees on .........................
Mr Michael Collins
Trustee
Company ￿giStration number 02807273 (England and Wales>

WIRRAL MULTICULTURAL ORGANISATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
2025
2024
Notes
Cash flows from operatlng actlvltles
Cash (absorbed byllgeneraled from
operatlon8
21
(38,891)
43,982
Investing a¢livities
Purchase of tangible fixed assets
Invastmant incoma r8C8iV8d
155,360)
2,470
(2.032)
1.518
Netcash usod in investing activitie$
(52,890)
1514)
Net cash generated from flnanclng actlvltles
Net Idecraasellincr•ase in ¢a8h and Cash
equlvalenls
{91,781)
43,468
Cash and cash equivalents al beginning of year
205,416
161,948
Cash and cash equlvalants at end of yoar
113.635
205,416
Relatlng to:
Cash at bank snd in hand
Bank overdrafts included in credilors payabl8
within one ygar
113,654
205,416
(191

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty information
Wirral Multicultural Organisalion is a private company limited by guarantee incorporated in England and
Wales. The registered office is 111 Conway Street, Birkenhead, Wlrral, Merseyside, CH414AF.
1.1 Basis of preparation
The financial statements have been prepared in accordan¢e with the Charity's governing docum8nt, the
Companies Act 2006, FRS 102 Yhe Financial Reporting Standard applicable in the UK and Republic of
Iraland" and the Charities SORP 'Accounting and Reporting by Charit18s'. Statem8nl of Recommended
Practice applicable to charities preparing their accounts in accordance with the Flnanclal Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102). The Charity is a Public Benefit Entlty as defined by
FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the Charity. Monetary
amounts in thasa financial statements are rounded to the nearest £.
The financial slalaments have been prepared under the hlstorlcal cost convention. The principal accounting
pollcies adopted ara set out below.
1.2 Golng concern
Al tha time of approving th6 financial statemenls, the Trustees have 8 reasonable expectstion that the Charity
has adequate resources lo continue in operational existence for the foreseeable fulure. Thus Ihe Tru$t8es
continue to adopt the going concern basis of accounting in preparing the financial 8tslements.
1.3 Charftable fund8
Unre$tri¢ted funds are available for use at the discretlon of the Trustees in furtheranca of Ihelr charltable
objective6.
Restricted funds are subject to specific conditions by donors or grantors as lo how they may be used. The
pvrp08es and uses of the r981ricted funds are set out in the notes to the financial slatements.
1.4 In¢ome
Income is recognised when the Charlty Is legally entitled to it after any parformance ccndltlons have been
met, the amounts can be measured reliably. and it is probable thal income will be received.
Cash donations are Tecognised on receipt. Other donations are recognised once the Charity has bean nolrfied
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations rec8iV8d under Gift Aid or de8ds of coven8nt is recognised at the tlme of Ihe donatlon.
Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution.
the amount is known, and receipt is expecled. If the amount Is not known, th8 legacy is I￿2ted as a
contingent asset.
Turnover is measured at the fair value of the consideration received or receivable and represents amounts
récaivable for services provided in the normal course of activily.
10-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
(Continuéd)
1.5 Expendllure
Expenditure is recogni8ed once there is a legal or constructive obligation to Iransler economic benefrt to a
thlrd paty, it is probable that a transfer of economic benefits will be required in settlement, and the amount of
the obligation can be measured rellably.
Expenditure is classified by activity. The costs of each activity are made up of the totsl of direct costs and
shared co8t8, including support costs Involved in undertaking each aclivily. Direcl costs attributable to a single
activity ar8 allocated directly to that aclivty. Shared costs which contrlbute to more Ihan one activity and
support Costs which a￿ not attributable to a single activity are apportioned between those activities on a basis
consistent with the use of resources. Central slaff costs are allocated on the basis of time spent, and
depreciation charges are allocated on the portion of the asset's use.
Llabilities are reeA)gnis8d as exp8nditure as soon as there Is a legal or Constructive obligation committing the
charity to that 8xpendllure, it Is probable that a transfer of economic beneflts will be required in settlement and
the amount of Ihe obligation ran be rneasured reliably. Expenditure is accounted for on an accruals basis and
has been classified under headings Ihal aggregate all cost related to the category. Where costs cannot be
d1￿ctlY attributed lo particular headings they have been allocated to activities on a basis conslstenl with the
use of resources.
1.8 Tangible fixed a93et¥
Tangible fixed assets are initially measured at cost and sub58quenlly measured at cost or valuation, nel of
depreclatlon and any Impalmienl losses.
Depreciatlon is reccgnlsed so as to wrlte off the cost or valuation of assets less their residual values over their
useful Ilves on the followlng bases:
Freehold land and bulldings
Fixtures and fittings
2.5 on cost
20 % on cost
The galn or loss arlsing on the disposal of an Sssel Is determined as the difference be￿een the sale proceeds
and the carrying value of the asset, and is recognised in the slalement of financial activitie5.
1.7 Impalrnient of flxed assets
At each reporting end date, the Charity reviews the carrying amounts of its tangible assats to datermin8
wh8ther there is any indication that Ihosa ass8ts hava suffered an impairmenl loss. If any such indication
exists, the recoverablo amount of the asset is estimated in order to determine the extent of the impairment
loss lif any).
1.8 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposit$ held at Call with banks, other short-term liquid
investments with original maturi118s of three month¥ or less, and bank overdrafts, Bank overdrafts are shown
within borrowings in current liabilities.
1.9 Financial instruments
The Charity has elecl8d to apply th8 provisions of S8clian 11 'B8sic Financial Instrumanls, and Section 12
'Olher Financial Instruments Issues, of FRS 102 to all of ils financial instruments.
Flnancial instruments are recognised in Ihe Charivs balance sheel when the Charity becoffles parly to the
contractual provisions of the inslrumenl.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a lagally enforceable right to sat off the recognised amounts and there is an intention to settle on a ngt
basis or to realise the asset and settle Ihe liability simultaneously.
11

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accounting polic18$
(Contlnued)
Baslc financial assets
Basic financial assets, which include debtors and cash and bank balances. are initially measured at
transaction pric6 including transaction costs and are subs8qU8nlly carried al amortised cost using the effective
interest method unless the arrangemènl constitutes a financing transaction, where the transaction is
measured at the present value of the future reGeipts discounted at a market rate of interest. Financial assets
classified as recelvable within one year are not amortised.
Baslc financlal liabilities
Basic financial liabilities, including credilors and bank loans ar8 initially recognised at transaction price unlass
the arrangemenl con51itutes a financing transaction, where the debt instrument Is measured al the p￿sent
valu8 of the futur8 paym8nts discount8d at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carrled al amortlsed cost. uslng the effe¢llve interest rate method.
Trade creditors are obligations to pay for goods or seN1￿$ Ihal have been acquired in Ihe ordinary ¢our88 of
operations from suppliers. Amounls payable are classified es Gurrent liabilitie8 if payment is due within one
ygar or less. If not, they are presented as non-current liabilities. Trad8 creditors are recognis8d initially at
transaction price and subsequently measured al amortised cost using the effecllve interest melhad.
Derecognltlon of flnanclal Ilabllltles
Financial liabilities are derecognised when the Charity'8 contractual obligations 8xpiro or ara dlscharged or
ncelled.
1.10 Employee beneflts
The cost of any unused holiday entitlemenl is recognised in the period In whlch the employee's 8ervlces are
received.
Terminallon benefits are recogn18ed immedlalely as an expense when the Charity is demonstrab5y committed
lo terminale the employment of an employee or to provide t8rminalion benefits.
1.11 Retlrement beneflts
Payrnen15 to defined contribution retirement benefit schemes ar8 charged as an expense as they f811 due.
Crlllcal a¢count]ng estlmates and ludgemenls
In the applicallon of the Charfty'$ accounting pollcles, th8 Trustees are required to make judgement5,
estimates and assumptions about the carrying amount of assets and Ilabililies that ar8 not readily apparent
from other sources. The estimate3 and associated assumptions are based on historical experience and other
factors that are consid8rgd to be ral8vant. Actual r8sults may differ from these eslimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estSmate Is revised wh8re the revision affects only Ihat
pericd, or in the period of the revision and future periods where the revision affects both current and future
periods.
12-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from donatlons and lega¢ies
Unrestrictsd Unreslrictod
funds
funds
2025
2024
Grants
11,252
Income from eharltable actlvltlés
Unrastrict•d Rostrictéd
funds
funds
2025
2025
Total Unrestricted Restrlcted
funds
funds
2024
2024
Total
2025
2024
Translatlon
Income received
263,073
263,073
222,255
222,255
Nurs•ry
Income recelved
231,050
231,050
210,707
210.707
Health Ilnk
Performance related
grants
94,480
94,480
94,480
94.480
Main Centre
Income received
20,336
20,338
18,514
18.514
Other projects
Performance relaled
grants
260,491
260,491
266,167
266,167
774,950
94,480
869,430
717,643
94,480
812,123
Incom• from Investments
Unrestrlcted Unrestricted
funds
funds
2025
2024
Interest receivable
2,470
1,518
13

WIRRAL MULTICULTURAL ORGANISATION
MOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expendllure on charltable actlvllles
Translation
Nursery Health Ilnk Maln Centre
Other
projects
2025
Total
2025
2025
2025
2025
2025
Direct costs
Staff costs
Depreciation and
impairment
Direct costs
Property costs
Overhead costs
72,274
170,335
57,433
130,797
430,839
12,776
12,776
281,393
31,496
27,052
228,211
3.903
783
27,978
9,200
255
25,204
7.064
3,102
8,227
26,014
305,171
207,768
60,535
47.017
163,065
783,556
Share of support and governance costs Isee note 7)
Support
29.541
69,620
Goveman¢e
23,475
53,461
176,097
5,047
5.047
334.712
277,388
84,010
52,064
216.526
964,700
Analysis by fund
Unreslricled funds
Restricted funds
334.712
277.388
52,064
218,526
880,690
84,010
84,010
334.712
277,388
84,010
52,064
216,526
964,700
14

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Expondlture on charltable activitia$
(Conllnued)
Prevlous year:
Translalion
Nursgry Hgallh Ilnk Maln Centre
Other
proj•ct$
2024
Total
2024
2024
2024
2024
2024
Dlrect Costs
Staff costs
Depredatlon and
impairment
Direct costs
Propety costs
Overhead costs
62.540
151,269
62,045
87,179
363,033
10,389
10,389
173,782
62,033
22,629
130.283
7,590
552
19,535
18,357
436
23,984
10,580
7,530
1.086
17,976
20,555
200,965
189,597
70,661
48,920
121,723
631,866
Share of support and govemance eosts (see nole 71
Support
26.797
66,203
Govemance
26.796
37,830
157,626
4,981
4,981
227,762
255,800
97.457
53,901
159,553
794,473
Analysls by fund
Unroslrict8d funds
Restricted funds
227.762
255,800
53,901
159,553
697,016
97,457
97,457
227.762
255,800
97,457
53,901
159,553
794,473
Support costs allocated to actlviti&s
2025
2024
Staff costs
Stationery & computer costs
Accounlancy fees
Governance costs
152,333
22,293
1,471
5,047
148,127
7,833
1,666
4,981
181,144
162,607
Analysed between:
Translation
Nursery
Health link
Main Cenlre
other projects
29.541
69,620
23,475
5.047
53.461
26,797
66,203
26,796
4,981
37,830
181.144
162,607
15-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support cost5 allocated to acllvllles
(Continued)
2025
2024
Governance cosls comprise:
Audit fees
Legal and professional
3,000
2,047
2,940
2,041
5,Q47
4,981
Net movement in funds
2025
2024
Th8 net movement in funds is slated after chargingllcrediting):
Fees payable for the independent examlnalion of the Charlty's financial
statements
Depreciation of owned tangible fixed assets
3,000
12.776
2,940
10,389
Trustees
None of Ihe Trustees (or any person8 ¢onneci8d with them) received any remuneration or beneff Is from the
Charity during the year.
10 Employees
The average monthly number of amployees durlng the year was:
2025
Numb•r
2024
Numbèr
Welfare & support
Nursery
22
25
Total
30
32
Employment costs
2025
2024
Wages and salaries
Social securily Gosts
Other pension Costs
547,222
27,296
8,654
483,382
20,164
7,614
583.172
511,160
There were no employees whose annual remuneration was more than £60.000.
Remuneration for key management personnel amounted to £64,212 (2024 £65,500)
16-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11 Taxatlon
The charity is exempt from taxatlon on Its activities because all Its Income is applied for charitsble purpose5.
12 Tangible flxed assets
Frwhold land Fixtures and
ond bulldlngs
ritting¥
Total
Cost
At 1 April 2024
Addlllons
40,000
110,853
55,360
150,853
55,360
At 31 March 2025
40,000
166,213
206,213
Depreclatlon and Impairnlgnt
At 1 April 2024
Depreciation charged In the year
20,000
1,000
101,359
11,776
121,359
12,776
At 31 March 2025
21,000
113,135
134,135
Carrying amount
At 31 March 2025
19.000
53.078
72,078
At 31 March 2024
20.000
9,494
29,494
13 Debtors
2025
2024
Amounls falllng due wlthin one ygar:
Trade debtors
Prepayments and accwed income
47,500
21,488
97,368
7,802
68,988
105,170
14 Loans and overdrafts
2025
2024
Bank ovardrafts
19
Payabla withln one year
19
17-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
15 Creditors: amounts falling due wlthln one year
2025
2024
Notes
Bank overdrafts
Other laxation and social security
Trade creditors
Other creditors
Accruals and deferred income
14
19
8,009
24,548
6,147
44.096
6.275
27,512
5,630
35,962
82.819
75,379
16 Retirament benefit scheme8
2025
2024
Defined ¢ontrlbutlon schemes
Charge to profit or loss In respect of defined conlrlbullon schemes
8.654
7,614
The Charity operates a defined contribution pension scheme for all qualifying employee5. The assets of the
scheme are held separately from those of the Charlty In Sn Independently administered fund.
17 Reslrictod funds
The restricted lunds of the charity comprise the unexpended balances of donations and grants held on trust
subject to specific conditions by donor8 as to how they may ba used.
At 1 Aprll
2024
Incoming Resourc•$ At 31 March
rnsources
expended
2025
Wirral CCG
Legacy for the benefit of the Chinese
Community
32,584
94.480
(84,010)
43,054
74,798
74,796
107,380
94.480
(84,010)
117,850
Prevlous year:
At 1 Aprll
2023
Incom5ng Resources At 31 March
resources
expended
2024
Wirral CCG
Legacy for th8 benefit of the Chinese
Community
35,561
94.480
(97,457)
32,584
74,796
74.796
110,357
94.480
(97.457)
107,380
18-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
18 Unreslrlcted funds
The unrestricted funds of the charlty comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantcrs as lo how they may be used. These include
designated funds which have been set aside out of unr8stricted funds by the trustees for specific purposes.
At 1 Aprll
2024
Incomlng
r•sour¢es
Resources At 31 March
oxpended
2025
General funds
157,321
777,420
(880,690)
54,051
Pravlous yèar:
At 1 Aprll
2023
Incoming Resource$ At 31 March
resources
expended
2024
General funds
123,924
730,413
(697,016)
157,321
19 Anatysls of net a3gets betwe•n fund$
Unrestrictgd
funds
2025
R•strict•d
funds
2025
Total
2025
At 31 March 2025:
Tangible assets
Current ass8ts1lliabilities)
72,078
(18,027}
72,078
99,823
117.850
54,051
117.850
171,901
UnroStrl¢ted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Current asset￿(lIabl1l￿es}
29.494
127,827
29,494
235,207
107,380
157,321
107,380
264,701
20 Related party transactlons
Thera were no disclosable related paty transactions during the year (2024 - none).
19-

WIRRAL MULTICULTURAL ORGANISATION
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
21 Cash labsorbed by)Igenerated from operatlons
2025
2024
(Deficitysurplus for th8 year
(92,8001
30,420
Adjustments for:
Investment income recognised in statement of financial activili83
Depreciation and impairment of tangible fixed assets
(2,470)
12.776
(1.518>
10.389
Movements In worklng capltal:
Decreasellincreasel in debtors
Increase in creditors
36,182
7,421
{12,118)
16,809
Cash labsorbed by)Igen8ratsd from operations
{38,8911
43,982
-20-