MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION
TRUSTEES’ REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED 315% MARCH 2025
Charity Registration No ~~.~~ 1043679
Docusign Envelope ID: 0308317B ~~-O~~ 0FC ~~9-~~ 414 ~~C-~~ B7E ~~0-~~ 8F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION TRUSTEES’ REPORT FOR THE YEAR ENDED 318? MARCH 2025
The trustees are pleased to present their annual report for the year ended 31S March 2025.
The financial statements have been prepared in accordance with the charity’s trust deed, the Charities Act 2011 and Accounting 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 published (FRS 102) as amended for accounting periods commencing from 1° January 2019.
OBJECTIVES OF THE ORGANISATION
To further or benefit the residents of Merseyside without distinction of sex, sexual orientation, race or of political, religious, or other opinions by associating together the residents and local authorities, voluntary and other organisations in a common effort to advance education, relieve sickness, relieve poverty and to provide facilities in the interest of social welfare for recreation leisure time occupation with the objective of improving the conditions of life for the residents ~~.~~
ACHIEVEMENTS AND PERFORMANCE
Merseyside Somali and Community Association (MSCA) have had a wonderful full operational with some challenges as result of end of some essential funds that enabled the organisation to deliver its services to those who rely on its service.
However, we did manage to maintain service levels to the exceptional help and support of our staff whom their post seized but decided to continue they work as volunteers and volunteers ~~.~~
Activities:
Advocacy, advice and information Service:
MSCA has continue delivering this drop ~~-i~~ n service three days per week at intake rate of 3 ~~-~~ 5 individuals accessing service each day. The part ~~-~~ time Community engagement officer, trustees and volunteers have taken the responsibility and redundant Advocacy officer has volunteered to continue his help and support to the service user’s ones a week.
In November 2023 we successfully to secure salaries for 3 staff Training and Development Worker, Advocacy Worker and cleaner from the Big Lottery Reaching Communities Fund for 3 years ~~.~~ This has enabled us to full re ~~-~~ instate our staff and resume full scale services in the centre ~~.~~
Lunch Club:
The lunch club provides nurturing breakfast and lunch meals to 14 elderly service users and more than 25 other centre users 7 days a week. Since MSCA transferred the management of the kitchen to Private caterer the service standard has been upgraded and quality of food has significantly improved ~~.~~
Socialising activities:
MSCA centre provides space for meaningful social activities in the centre during the afternoon Monday to Friday and 10: AM to 17: PM over the weekend ~~.~~ The activities varied from socialising, playing cards and dominos ~~.~~ Both young older service user have taken part in those activities.
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION TRUSTEES’ REPORT FOR THE YEAR ENDED 318? MARCH 2025
Youth Work:
MSCA youth worker delivers youth activities to the 7 ~~-~~ 19 year olds twice a week in the centre and from number of other venues. The youth engaged in football, basketball, walking sessions and digital play stations games ~~.~~
We have also delivered Youth educational enhancement programme, where young person has been assisted to make inform decision about their educational choices when they are choosing GCSE subject, A Levels and university choices ~~.~~
Annual Youth Inspiring Event:
We have delivered another very successful and well attended Youth inspiring event on 1 November 2024. The event was financially supported by Liverpool City Council via “Councillor's Fund”
Financial Situation:
-
e MSCA has secured £55, 956 Grant over five years via Youth and Community Programme ~~.~~
-
e Big Lottery Reaching Communities Fund Grant continued for second year ~~.~~
-
e £3500 from Councillor's fund toward Youth Inspiring event
-
e £3295, secured from VOLA toward new Laptops and tablets
-
e £5000, secured from Pilkington Charitable toward MSCA core running cost ~~.~~
Staffing:
Staffing Level has been re ~~-~~ instated to its usual level from November 2023 when The Big Lottery Reaching Communities Fund Grant has been secured ~~.~~
Future Plans:
-
e Maintain current level of services
-
e Applying for further project’s core running
-
e Exploring alternative and sustainable income sources.
-
e Improving Governance and management via series of training workshops for trustees, staff and volunteers ~~.~~
FINANCIAL REVIEW
Total income for the year was £92,455 (2024: £71,584) of which £86,463 (2024: £66,947) related to funding for projects upon which restrictions are placed.
Total expenditure for the year was £80,286 (2024: £138,633), including depreciation of £2,486 (2024: £53,690) leaving a surplus in the year of £12,169 (2024: deficit £67,049).
At 318! March 2025 the charity’s reserves stood at £26,583 (2024: £14,414); £23,646 (2024: £13,798) of which were restricted funds ~~.~~
RISK MANAGMENT
The main risks to which the charity is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks ~~.~~
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION TRUSTEES’ REPORT FOR THE YEAR ENDED 318? MARCH 2025
RESERVES POLICY
It is the policy of the charity to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision and one month of running costs should no further funding be received ~~.~~
As at the end of the financial year the unrestricted funds totalled £2,937 ~~.~~ The charity requires £361 redundancy provision and £306 for one ~~-~~ month total running costs.
The Trustees are planning to build up the unrestricted reserves through members’ donations, fundraising events, and an increased number of small unrestricted grants.
PLANS FOR THE FUTURE
-
e Maintain current level of services
-
e Applying to extend the National Lottery funding for further 3 Years.
-
e Exploring alternative and sustainable income sources ~~.~~
STRUCTURE GOVERNANCE AND MANAGEMENT
Merseyside Somali and Community Association is a registered charity, number 1043679 formed 26" January 1995 ~~.~~
The Governing Document is a constitution adopted on 14" October 1979, and as amended on 13" December 1994 and amended by resolution on16" March 2013 ~~.~~
The Board of Trustees also forms the Executive Committee which appoints officers who are responsible for the day ~~-to-~~ day running of the association ~~.~~
Merseyside Somali and Community Association is run by a voluntary Management Committee of six local Somali residents who meet monthly and who spend as much time at the centre as possible.
Agenda items include finance, health & safety and staff reports ~~.~~
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION TRUSTEES’ REPORT FOR THE YEAR ENDED 315? MARCH 2025
REFERENCE AND ADMINISTRATIVE DETAILS
| Name | Name | Merseyside | Merseyside | Merseyside | Merseyside | Merseyside | Merseyside | Merseyside | Somali and Community Association | Somali and Community Association | Somali and Community Association | Somali and Community Association | Somali and Community Association | Somali and Community Association | Somali and Community Association | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Charity Number | 1043679 | |||||||||||||||
| Address & Office | 145 Granby Street | |||||||||||||||
| Liverpool | ||||||||||||||||
| Trustees | L8 2UR MH Ege A Farah |
Treasurer | ||||||||||||||
| M | H Ibraahim | |||||||||||||||
| A | Mohamoud — Chair | |||||||||||||||
| Ali H |
Mohamoud | |||||||||||||||
| D | O Salih | Secretary | ||||||||||||||
| Independent Examiner Ying |
Huang ACCA | |||||||||||||||
| LCVS | ||||||||||||||||
| 151 Dale | Street | |||||||||||||||
| Liverpool, L2 2AH | ||||||||||||||||
| Bankers | NatWest 5 Oxford |
Bank Street, |
||||||||||||||
| Liverpool,L77HL |
Signed on behalf of the Trustees
DocuSigned by:
A Farah ~~—~~ Trustee and Treasurer
29 January 2026
DY: |:
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D0SINDEPENVENign Envel ID: 0308317B ~~!-O~~ FC9 ~~EAAMIN-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BBEKS KEPURT TO THE TRUSTEES OF MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION
| report on the accounts of the charity for the year ended 31* March 2025 which are set out on pages 6 to 18.
-
~~Respective~~ The charity's trustees are responsible for the preparation of the ~~responsibilities of~~ accounts ~~.~~ The charity’s trustees consider that an audit is not ~~trustees and examiner~~ required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to: e examine the accounts under section 145 of the Charities Act, e to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
-
e to state whether particular matters have come to my attention ~~.~~
-
~~Basis of independent~~ My examination was carried out in accordance with general ~~examiner’s statement~~ Directions given by the Charity Commission ~~.~~ An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view and the report is limited to those matters set out in the statement below.
-
~~Independent examiner’s~~ __|In connection with my examination, no matter has come to my statement attention:
-
(1) which gives me reasonable cause to believe that in any material respect the requirements:
-
e to keep accounting records in accordance with section 130 of the Charities Act;
-
e to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met; or
-
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Name: Ying Huang [ SignedDF051AE92EBD4B6...by: Relevant professional qualification or body: ACCA Address: LCVS 1517 Dale Street, L2 2AH DY) (~\0 ne30 January 2026
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 318’ MARCH 2025
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||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Notes|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|Income and endowments|£|£|£|£|
|from:|
|Donations|and|Legacies|2a|-|-|-|987|
|Charitable|activities|2b|5,880|86,463|92,343|70,597|
|Other|trading|income|2c|112|-|112|-|
|Total|income|5,992|86,463|92,455|71,584|
|Expenditure|on:|
|Charitable|Activities|3|3,671|76,615|80,286|138,633|
|Total|expenditure|3,671|76,615|80,286|138,633|
|Net (expenditure),|net|2,321|9848|12,169|(67,049)|
|movement|in|funds|
|Total|funds|brought|forward|9,|10|616|13,798|14,414|81,463|
|Total|funds|carried|forward|8|-|10|2,937|23,646|26,583|14,414|
----- End of picture text -----
The notes on pages8 to 18 form part of these accounts ~~.~~ The net movement of funds for the year was derived from the continuing activities of the charity.
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Dae ignMIEKSEEnvel ID:YSIVE0308317B ~~-O~~ DFC9UNI ~~-4~~ 14A ~~C-B~~ LI7E ~~A0-8~~ NDF485EBB71BBCOMMUNITY ASSOCIATION BALANCE SHEET AS AT 318? MARCH 2025
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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Notes|31S8t|March|2025|31St|March|2024|
|£|£|£|£|
|Fixed|assets|
|Tangible|fixed|assets|4|10,100|9,924|
|Current|assets|
|Debtors|5|8,416|8,542|
|Cash|at|bank|and|in|hand|10,024|3,301|
|18,440|11,843|
|Current|liabilities|
|Creditors:|amounts|falling|due|6|(1,957)|(7,353)|
|within|one|year|
|Net|current|assets|16,483|4,490|
|Creditors:|amounts|falling|due|7|(|-)|(|-|)|
|over|one|year|or|more|
|Total net assets|less|current|26,583|14,414|
|liabilities|
|Funds:|
|£|£|
|Unrestricted|funds|8,9|2,937|616|
|Restricted|funds|8,|10|23,646|13,798|
|26,583|14,414|
|29|January|2026|
|Approved|by|the|Trustees|On:|................ccc|cccccece|eee|eee|ene|.|ee|s|
|DocuSigned|by:|Signed|by:|
|S37|68DD62A5F.32D44A..|2|eee|ee|Tas CC2BOB7845AEA60..2. ee|ee|ee|
|A|Farah|-|Trustee|A|Mohamoud|-|Trustee|
----- End of picture text -----
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025
1. Accounting Policies
Basis of accounting
The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts ~~.~~ The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) as amended for accounting periods commencing from 18t January 2019 and Charities Act 2011 and the Companies Act 2006 ~~.~~
The accounts are prepared in sterling, which is the functional currency of the charity ~~.~~ Monetary amounts in these financial statements are rounded to the nearest £.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows ~~.~~
Going concern
At the time of approving the accounts, the Trustees have a reasonable expectation that the charity can build up the reserves to a level they require to continue in operational existence for the foreseeable future. The Trustees are confident that the levels of liquidity and free reserves will not affect the charity's operations ~~.~~ Thus, the Trustees continue to adopt the going concern basis of accounting in preparing the accounts.
Fund accounting
Unrestricted funds are the charity’s free reserves available for the trustees to apply in accordance with the charity’s objectives ~~.~~ Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.
Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably ~~.~~
Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.
Income from charitable activities is recognised on an accrual’s basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor ~~.~~
Fixed Assets
Capital expenditure of £200 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below:
- Freehold Property ~~-~~ 10% per annum Straight Line basis Equipment ~~-~~ 25% per annum reducing balance basis Fixtures and Fittings ~~-~~ 20% per annum reducing balance basis
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably ~~.~~
All expenditure is accounted for on an accrual basis ~~.~~ All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report ~~.~~ These are dealt with in the Statement of Financial Activities wnen payment has been approved by the charitable company.
Cash and cash equivalents
Cash and cash equivalents 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 ~~.~~
Financial instruments
The charity 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 charity's balance sheet when the charity 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 ~~.~~
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans 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 receipts 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled.
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees 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 on ~~-~~ going 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 ~~.~~
All expenditure is accounted for on an accrual’s basis ~~.~~ All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report ~~.~~ These are dealt with in the Statement of Financial Activities when payment has been approved by the charity Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions ~~.~~ The charity is not able to recover Value Added Tax ~~.~~ Expenditure is recorded in the accounts inclusive of VAT.
Taxation
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Docusign Envelope ID: 0308317B ~~-O~~ 0FC ~~9-~~ 414 ~~C-~~ B7E ~~0-~~ 8F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025
2. Income and endowments from:
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|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|a|.|Donations|and|Legacies|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Donations|-|-|-|987|
|Unrestricted|Restricted|Total|Total|
|Funds|Funds|Funds|Funds|
|2025|2025|2025|2024|
|b|.|Charitable|activities|£|£|£|£|
|Austin|Smith|Small|Grant|Award|-|500|500|-|
|David|Lewis|Association|-|672|672|-|
|Granby|Toxteth|Development|Trust|
|-|11,167|11,167|9,500|
|Youth|Play|Grant|
|John|Moore|Foundation|-|-|-|6,000|
|Kitchen|hire|4,280|-|4,280|3,650|
|Liverpool|City Council —|-|2,500|2,500|5,000|
|Communities|Resource|Grant|
|Liverpool|City Council|— Community|-|:|:|29,994|
|Champions|
|Liverpool|City|Council|—|Councillor's|3,500|3,500|-|
|Fund|
|Liverpool|City|Council|—|Energy|-|500|500|-|
|Support|
|Liverpool|City|Council|—|Youth|&|-|5,592|5,592|-|
|Community|Grant|
|National|Lottery|Community|Fund|-|53,737|53,737|11,453|
|Pilkington|Charity|Foundation|-|5,000|5,000|5,000|
|Room|hire|1,600|-|1,600|-|
|UK|Shared|Prosperity|Fund|-|3,295|3,295|-|
|Total|5,880|86,463|92,343|70,597|
|Income|from|charitable|activities|in|2024|comprised|£3,650|unrestricted|funds|and|£66,947|
|related|to|restricted|funds|
|c|.|Other|trading|activities|£|£|£|£|
|Bank|charges|refund|112|-|112|-|
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Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025
3. Expenditure on charitable activities
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||||||||||
|---|---|---|---|---|---|---|---|---|
|Direct|Support|&|
|Charitable|Governance|Total|Total|
|Expenditure|Costs|2025|2024|
|£|£|£|£|
|To|provide|facilities|in|the|interest|of|
|social|welfare|for|recreation|leisure|69,382|10,904|80,286|138,633|
|time|.|
|a|.|Analysed|as|follows:|
|2025|2024|
|Direct|charitable|expenditure:|£|£|
|Salary|staff|costs|38,016|52,858|
|Pension|922|748|
|Building|running|costs|16,432|13,642|
|Sessional|fees|10,912|9,430|
|Volunteer|expenses|50|300|
|Activities|and|trips|2,000|-|
|Venue|hire|200|-|
|Donations|-|2,219|
|Food|and|refreshments|850|-|
|69,382|79,197|
|Support|&|governance|costs:|£|£|
|Salary|staff|costs|-|-|
|Office|costs|5,146|3,049|
|Professional|Fees|821|-|
|Insurance|872|1,189|
|Bank|charges|-|237|
|Payroll|fees|499|481|
|Accountancy|1,080|790|
|Depreciation|2,486|53,690|
|10,904|59,436|
|Total expenditure on|charitable|80,286|138,633|
|activities|
----- End of picture text -----
£76,615 (2024: £122,933) of the above expenditure is restricted expenditure
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Docusign Envelope ID: 0308317B ~~-O~~ 0FC ~~9-~~ 414 ~~C-~~ B7E ~~0-~~ 8F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025
b. Staff Costs and Numbers
| 2025 2024 £ £ |
||||||
|---|---|---|---|---|---|---|
| Gross | wages and salaries | 38,016 52,858 |
||||
| Social security costs | - - |
|||||
| Pension | 922 748 |
|||||
| 38,938 53,606 |
c ~~.~~ Particulars of employees:
The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows:
| 2025 2024 |
|||||
|---|---|---|---|---|---|
| Charitableactivities 0~~.~~9 2~~.~~1 |
No employee received emoluments of more than £60,000 (2024: nil)
The Trustees are not remunerated for their services and are not included in the above number of employees ~~.~~
No out ~~-~~ o ~~f-~~ pocket expenses were reimbursed to trustees in the year (2024: Enil)
4 ~~.~~ Tangible fixed assets
| Freehold | Equipment | Equipment | Fixtures and | Total | |||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Property | Fittings | ||||||||||||
| Cost | £ | £ | £ | £ | |||||||||
| At 18 | April 2024 | 528,084 | 3,725 | 12,323 | 544,132 | ||||||||
| Additions | ~~-~~ | 2,662 | ~~-~~ | 2,662 | |||||||||
| Disposals | - | - | - | - | |||||||||
| Balance at 31%t March 2025 | 528,084 | 6,387 | 12,323 | 546,794 | |||||||||
| Accumulated Depreciation | |||||||||||||
| At 1% | April 2024 | 522,620 | 2,923 | 8,665 | 534,208 | ||||||||
| Charge for the year | 1,382 | 372 | 732 | 2,486 | |||||||||
| Balance | at 31°' March 2025 | 524,002 | 3,295 | 9,397 | 536,694 | ||||||||
| 502 BookValue 5 |
st Value at 31% March |
4,082 | 3,092 | 2,926 | 40,100 | ||||||||
| NetBook | Valueat318t | March2024 | 5,464 | 802 | 3,658 | 9,924 |
There were no material commitments at the year ~~-~~ end (2024: none)
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Docusign Envelope ID: 0308317B ~~-O~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025
8. Analysis of net assets between funds
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|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2025|Tangible|Net|Current|Total|
|Fixed|Assets|Assets|
|Unrestricted|Funds|£|£|£|
|General|Fund|88|(151)|(63)|
|Liverpool|City|Council|-|Land|Donation|3,000|-|3,000|
|3,088|(151)|2,937|
|Restricted|Funds|
|Community|Donations|144|-|144|
|Community|Foundation|146|-|146|
|Eleanor|Rathbone|Charitable|Trust|90|-|90|
|Granby|Toxteth|Development|Trust|-|Youth|Play|-|2,923|2,923|
|Liverpool|City|Council|-|1,249|1249|
|Liverpool|City|Council|-|Communities|Resource|Grant|212|-|212|
|Liverpool|City|Council|-|Community|Champions|329|1,484|1,813|
|Liverpool|City|Council|—|Councillor's|Fund|-|700|700|
|Liverpool|City|Council|— Youth|&|Community|Grant|-|1,799|1,799|
|National|Lottery|Awards|for|All|-|787|787|
|National|Lottery|Community|Fund|1,786|6,924|8,710|
|Pilkington|Charity|Foundation|-|684|684|
|Skelton|Charity|36|-|36|
|Steve|Morgan|Foundation|395|-|395|
|Trusthouse|Charitable|Foundation|1,384|-|1,384|
|UK|Shared|Prosperity|Fund|2,490|84|2,574|
|7,012|16,634|23,646|
|10,100|16,483|26,583|
----- End of picture text -----
-15 ~~-~~
Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025
----- Start of picture text -----
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|2024|Tangible|Net|Current|Total|
|Fixed|Assets|Assets|
|Unrestricted|Funds|£|£|£|
|General|Fund|117|(2,501)|(2,384)|
|Liverpool|City|Council|-|Land|Donation|3,000|-|3,000|
|3,117|(2,501)|616|
|Restricted|Funds|
|Community|Donations|179|-|179|
|Community|Foundation|183|-|183|
|Eleanor|Rathbone|Charitable|Trust|121|-|121|
|Granby|Toxteth|Development|Trust|-|Youth|Play|-|3,250|3,250|
|Liverpool|City|Council|-|1,249|1,249|
|Liverpool|City|Council|—|Communities|Resource|Grant|264|-|264|
|Liverpool|City|Council|—|Community|Champions|411|1,485|1,896|
|Liverpool|City|Council|Mayoral|Fund|-|200|200|
|National|Lottery|Awards|for|All|-|787|787|
|National|Lottery|Community|Fund|3,377|20|3,397|
|Skelton|Charity|49|-|49|
|Steve|Morgan|Foundation|493|-|493|
|Trusthouse|Charitable|Foundation|1,730|-|1,730|
|6,807|6,991|13,798|
|"9,924|4,490|14,414|
|Unrestricted|Funds|
|Movements|in|the|year|
|Reserves|Income|Expenditure|Reserves|
|2025|At|beginning|at|end|of|
|of Year|Year|
|£|£|£|£|
|General|Fund|(2,384)|5,992|(3,671)|(63)|
|Liverpool|City|Council —|3,000|:|_|3,000|
|Land|Donation|
|616|5,992|(3,671)|2,937|
|Movements|in|the|year|
|Reserves|Income|Expenditure|Reserves|
|2024|At|beginning|at|end|of|
|of Year|Year|
|£|£|£|£|
|General|Fund|8,679|4,637|(15,700)|(2,384)|
|Liverpool|City|Council|—|
|Land|Donation|3,000|7|()|3,000|
|11,679|4,637|(15,700)|616|
----- End of picture text -----
9 ~~.~~ Unrestricted Funds
-16 ~~-~~
Docusign Envelope ID: 0308317B ~~-0~~ FC9 ~~-4~~ 14 ~~C-B~~ 7E ~~0-8~~ F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025
General Fund is used to finance the charity’s general activities as outlined in the Trustees’ Report ~~.~~
Liverpool City Council — Land Donation ~~—~~ Land donated from Liverpool City Council to build the new building ~~.~~
10 ~~.~~ Restricted Funds
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Movements|in|the|year|
|Reserves|Income||Expenditure|Reserves|
|2025|At|beginning|at|end|of|
|of|Year|Year|
|£|£|£|£|
|Austin|Smith|Small|Grant|Award|-|500|(500)|-|
|Community|Donations|179|-|(35)|144|
|Community|Foundation|183|-|(37)|146|
|David|Lewis|Association|-|672|(672)|-|
|Eleanor|Rathbone|Charitable|Trust|121|-|(31)|90|
|Granby|Toxteth|Development|Trust|
|Youth|Play Grant|3,250|11,166|(11,493)|2,923|
|Liverpool|City|Council|Mayoral|200||(200)||
|Fund|
|Liverpool|City|Council|1,249|-|-|1,249|
|Liverpool|City|Council|—|
|Communities|Resource|Grant|264|2,500|(2,552)|212|
|Liverpool|City|Council|—||
|Community Champions|1,896|(83)|1,813|
|Liverpool|City|Council|—|
|-|3,500|(2,800)|700|
|Councillor’s|Fund|
|Liverpool|City|Council|—|Energy|
|Support|-|500|(500)|-|
|Liverpool|City Council — Youth &|-|5,592|(3,793)|1,799|
|Community|Grant|
|National|Lottery|Awards|for|All|787|-|-|787|
|National|Lottery|Community|Fund|3,397|53,738|(48,425)|8,710|
|Pilkington|Charity|Foundation|-|5,000|(4,316)|684|
|Skelton|Charity|49|-|(13)|36|
|Steve|Morgan|Foundation|493|-|(98)|395|
|Trusthouse|Charitable|Foundation|1,730|-|(346)|1,384|
|UK|Shared|Prosperity|Fund|-|3,295|(721)|2,574|
|13,798|86,463|(76,615)|23,646|
----- End of picture text -----
-17 ~~-~~
Docusign Envelope ID: 0308317B ~~-O~~ 0FC ~~9-~~ 414 ~~C-~~ B7E ~~0-~~ 8F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157? MARCH 2025
----- Start of picture text -----
||||||||||
|---|---|---|---|---|---|---|---|---|
|Movements|in|the|year|
|Reserves|Income|Expenditure|Reserves|
|2024|At|beginning|at|end|of|
|of|Year|Year|
|£|£|£|£|
|Clothworkers|Foundation|3,000|-|(3,000)|-|
|Community|Donations|224|-|(45)|179|
|Community|Foundation|229|-|(46)|183|
|Eleanor|Rathbone|Charitable|Trust|161|-|(40)|121|
|Granby|Toxteth|Development|Trust|
|Youth|Play Grant|2,700|9,500|(8,950)|3,250|
|John|Moore|Foundation|-|6,000|(6,000)|-|
|Liverpool|City|Council|Mayoral|200|_|:|200|
|Fund|
|Liverpool|City|Council|1,922|-|(673)|1,249|
|Liverpool|City|Council|—|
|Communities|Resource|Grant|2,169|9,000|(6,905)|264|
|Liverpool|City|Council —|514|29,994|(28,612)|1,896|
|Community|Champions|
|National|Lottery Awards|for|All|2,550|-|(1,763)|187|
|National|Lottery|Community|Fund|53,156|11,453|(61,212)|3,397|
|Pilkington|Charity|Foundation|-|5,000|(5,000)|-|
|Skelton|Charity|65|-|(16)|49|
|Steve|Morgan|Foundation|617|-|(124)|493|
|Trusthouse|Charitable|Foundation|2,162|-|(432)|1,730|
|Writing|on|the|Wall|Ltd|115|-|(115)|-|
|69,784|66,947|(122,933)|13,798|
----- End of picture text -----
These are monies given to the charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows:
Austin Smith Small Grant Award ~~—~~ Contribution towards health & wellbeing promotional activities
Clothworkers Foundation ~~—~~ grant towards the refurbishment of a new community centre capitalised previous year ~~.~~
Community Donations ~~—~~ funds collected from the community to support the running costs and refurbishment of building
Community Foundation ~~—~~ men’s health promotion activities and health and wellbeing activities for women.
David Lewis Association ~~—~~ Contribution towards IT equipment to facilitate student education
Eleanor Rathbone Charitable Trust ~~—~~ Contribution towards ESOL course and equipment ~~.~~
Granby Toxteth Development Trust ~~—~~ Contribution towards ‘Youth Mental Health’ project and youth play.
-18 ~~-~~
Docusign Envelope ID: 0308317B ~~-O~~ 0FC ~~9-~~ 414 ~~C-~~ B7E ~~0-~~ 8F485EBB71BB
MERSEYSIDE SOMALI AND COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025 Granby Toxteth Development Trust Youth Play Grant ~~-—~~ Contribution towards project ~~.~~
Contribution towards youth play
John Moores Foundation ~~—~~ Contribution towards salaries costs
Liverpool City Council — Contribution towards activities
Liverpool City Council - Communities Resource Grant ~~—~~ Funding towards core running costs.
----- Start of picture text -----
|||||
|---|---|---|---|
|2025|2024|
|£|£|
|Utilities|(heat/light/water)|694|
|Salaries|1,683|4,022|
|Payroll|Fees|36|-|
|Telephone/internet|-|113|
|Sessional|Costs|-|100|
|Repairs|780|450|
|Insurance|-|1,189|
|Rates|-|271|
|Depreciation|53|66|
|TOTAL|2,552|6,905|
----- End of picture text -----
Liverpool City Council - Community Champions ~~—~~ Contribution towards salaries, interpreting
and translation costs
Liverpool City Council — Councillor’s Fund ~~—~~ Contribution towards cultural event & project
Liverpool City Council — Energy Support ~~—~~ Contribution towards running costs
Liverpool City Council — Youth & Community Grant ~~—~~ Contribution towards cultural youth provision
Liverpool City Council Mayoral Fund ~~—~~ Contribution towards food & refreshments, Room hire, workshops etc.
National Lottery Awards for All — Contribution towards ‘Youth Mental Health’ project
National Lottery Community Fund ~~—~~ Building Links: upgrading of the facilities to provide a multi ~~-~~ cultural community centre and develop social cohesion through the provision of recreation, social, welfare and learning activities and services. Toward salaries of the Community Development Worker, Project Co ~~-o~~ rdinator, the Caretaker and freelance youth worker fees plus project’s general cost.
Pilkington Charities Fund ~~—~~ Contribution towards equipment and running costs ~~.~~
Skelton Charity ~~—~~ Contribution towards equipment and activities
Steve Morgan Foundation ~~—~~ Towards meals cost as a response to covid ~~-~~ 19
Trusthouse Charitable Foundation ~~—~~ Contribution towards salaries and core costs
Writing on the Wall Ltd ~~—~~ Contribution towards general costs.
-19 ~~-~~