## The Norris Green Community Health Forum
Report of the Trustees and Financial Statements for the
Financial Year ended 31 March 2025
Charity Registration Number 1044190
THE NORRIS GREEN COMMUNITY HEALTH FORUM CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
|CONTENTS|Page|
|---|---|
|Contents|2|
|Charity Information|3|
|Report of the Trustees|4-5|
|Statement of Trustees' Responsibilities|6|
|Report of the Independent Examiner|7|
|Statement of Financial Activities|8|
|Balance Sheet
|9|
|Notes to the Financial Statements|10-17|
2
THE NORRIS GREEN COMMUNITY HEALTH FORUM **CHARITY INFORMATION**
## **REFERENCE AND ADMINISTRATION DETAILS**
## **Charity Name**
The Norris Green Community Health Forum
## **Registered Charity Number**
1044190
## **Registered Office**
Ellergreen Community & Early Years Centre Ellergreen Road Norris Green Liverpool L11 2RY
## **Trustees**
Gemma Green Kevin Devlin Kathleen Keary
## **Banker**
Lloyds St Helens Branch C/o PO Box 1000 Andover BX1 1LT
## **Independent Examiner**
Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ
3
THE NORRIS GREEN COMMUNITY HEALTH FORUM **TRUSTEES’ ANNUAL REPORT For the year ended 31 March 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 March 2025.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the ‘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 (FRS 102) (effective 1 January 2019)’.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing Document**
The Norris Green Community Health Forum is a non-profit association and is controlled by its governing document, a written constitution adopted on 25 August 1994.
## **Organisational Structure**
The Norris Green Community Health Forum is a registered charity with The Charity Commission, Charity Number 1044190 and was registered on 15 February 1995.
It is managed by a committee of trustees who meet twice a year. Ordinary meetings and one AGM special meeting may be called at any time by the Chairperson or by any two members of the executive committee upon not less than 4 days’ notice being given to the other members of the executive committee of the matters to be discussed but if the matters include an appointment of a co-opted member then not less than 21 days’ notice must be given.
## **Risk Management**
The Trustees are aware that the main area of risk is the cost of managing and sustaining the project. The Board of Trustees regularly reviews the organisation's reserves and is seeking to maintain a level of unrestricted funds to meet three months core running costs.
## **PUBLIC BENEFIT**
When planning and programming activities for the local residents of Norris Green, the Trustees are mindful of the Charity Commission’s guidelines on Public Benefit.
## **OBJECTIVES AND ACTIVITIES**
The Norris Green Community Health Forum was formed in 1994 to promote the preservation of the health and wellbeing of persons resident in Norris Green in particular by advancing the education of the public in the promotion of health awareness, health issues and health problems.
4
NORRIS GREEN COMMUNITY HEALTH FORUM **TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2025**
## **ACHIEVEMENT AND PERFORMANCE**
At present we have 2 full time staff, 2 part time staff and 2 volunteers. All staff have completed first aid, safe guarding and prevent training.
The charity had an Ofsted inspection on 8th July 2024 which went very well, however, there was a recommendation that the first aid provider was not proficient enough and the score was lower than expected. This has now been rectified and we will be Ofsted inspected again in 2025 to make sure that the first aid has been improved.
Everything else in the charity is running smoothly and the mini-bus even passed the MOT which was surprising and hopefully it will last another year.
The charity has tried to get funding for a mini-bus but unfortunately we don't meet a lot of the criteria but we will keep trying.
We are hoping we have another busy year and our income increases.
## **RESERVES POLICY**
The trustees regularly review reserves and have a policy to keep them uncommitted or invested. The trustees aim to have reserves to cover 3 months running costs.
## **PLANS FOR THE FUTURE**
The future plans are for the committee to take an active role in helping to secure funding for future development and sustainability of the project. To access funding and grants so staff and committee members can enhance their training needs for the ever changing criteria for childcare workers. To help the manager with new policies and procedures and to look on how the committee can attract new members. Finally to keep networking with other organisations to make sure that the service we are offering is what the residents and parents want.
5
THE NORRIS GREEN COMMUNITY HEALTH FORUM **STATEMENT OF TRUSTEES' RESPONSIBILITIES For the year ended 31 March 2025**
## **STATEMENT OF TRUSTEES' RESPONSIBILITIES**
The trustees are responsible for preparing the accounts in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year which give true and fair view of the fund's financial activities during the year and of its financial position at the end of the year.
In preparing accounts giving a true and fair view, the trustees should follow best practice and:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards and statements of recommended practice
- have been followed subject to any departures disclosed and explained in the accounts;
prepare the accounts on the going concern basis unless it is inappropriate to presume that the fund will continue in operation
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the fund and enable them to ensure that the accounts comply with the applicable law. They are also responsible for safeguarding the assets of the fund and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
ON BEHALF OF THE TRUSTEES:
…………………………………………………….. Gemma Green - Chair
……………………………………………………… Date
6
## **REPORT OF THE INDEPENDENT EXAMINER TO THE MEMBERS OF** THE NORRIS GREEN COMMUNITY HEALTH FORUM
I report on the accounts for the year ended 31 March 2025 set out on pages 8 to 17.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 (2) of the Charities Act 2111 (the Charities Act) and that an independent examination is required. It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- 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
- to state whether particular matters have come to my attention.
## **Basis of the independent examiner’s report**
My examination was carried out in accordance with the General 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 statement**
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that, in any material respect, the requirements:
- a. to keep accounting records in accordance with section 130 of the Charities Act; and
- b. 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.
Signed: ………………………………………….
Date: ………………………………………… Name: Stephen Leonard
Professional qualification: BA, FCCA Counting for Communities Ltd 16 Holmwood Drive Liverpool, L37 1PQ
7
THE NORRIS GREEN COMMUNITY HEALTH FORUM **STATEMENT OF FINANCIAL ACTIVITIES For the Year Ended 31 March 2025**
|**Note**
**INCOMING RESOURCES**
**Incoming & endowments from:**
Donations and legacies
2
Charitable activities
3
Other trading activities
4
Investments
5
**Total income**
**RESOURCES EXPENDED**
**Expenditure on:**
Raising funds
6
Charitable activities
7
**Total expenditure**
8
**Net income / (expenditure) for the year**
**before transfers**
Transfer between funds
**Net income / (expenditure) for the year**
**RECONCILIATION OF FUNDS**
Total funds brought forward
14
**TOTAL FUNDS CARRIED FORWARD**|**2025**
**Unrestricted**
**Funds**
**£**
-
-
75,121
-
75,121
-
64,341
64,341
10,780
-
10,780
5,676
16,456|**2025**
**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-|**2025**
2024
**Total**
Total
**Funds**
Funds
**£**
£
**-**
-
**-**
-
**75,121**
61,362
**-**
-
**75,121**
61,362
**-**
-
**64,341**
67,316
**64,341**
67,316
**10,780**
(5,954)
**-**
-
**10,780**
(5,954)
**5,676**
11,630
**16,456**
5,676|
|---|---|---|---|
8
## THE NORRIS GREEN COMMUNITY HEALTH FORUM **BALANCE SHEET For the Year Ended 31 March 2025**
|**Note**
**FIXED ASSETS**
Tangible assets
10
**CURRENT ASSETS**
Debtors
11
Cash at bank and in hand
12
**CREDITORS**
Amounts falling due within one year
13
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**2025**
**Unrestricted**
**Funds**
**£**
39
811
16,106
16,917
(500)
16,417
16,456|**2025**
**Restricted**
**Funds**
**£**
-
-
-
-
-
-
-|**2025**
2024
**Total**
Total
**Funds**
Funds
**£**
£
**39**
267
**811**
1,020
**16,106**
4,924
**16,917**
5,944
**(500)**
(535)
**16,417**
5,409
**16,456**
5,676
**16,456**
5,676
**-**
-
**16,456**
5,676|
|---|---|---|---|
The Norris Green Community Health Forum Charity Number: 1044190
Approved by the Trustees and signed on their behalf:
………………………………………………………. Gemma Green - Chair
………………………………………………………..
Date
9
THE NORRIS GREEN COMMUNITY HEALTH FORUM **NOTES TO THE FINANCIAL STATEMENTS For the Year Ended 31 March 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparation and accounting convention**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows.
The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.
## **Going Concern**
At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **Income**
## **Incoming recognition**
All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy
## **Incoming Resources with Related Expenditure**
Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA
## **Grants and Donations**
Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.
## **Contractual Income and Performance Related Grants**
This is only included in the SoFA once the related goods or services have been delivered.
## **Volunteer Help**
The value of any voluntary help received is not included in the accounts.
## **Investment Income**
This is included in the accounts when receivable
## **Expenditure and Liabilities**
## **Liability Recognition**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.
## **Governance Costs**
These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
10
THE NORRIS GREEN COMMUNITY HEALTH FORUM **NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
## **Grants and Performance Conditions**
Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.
## **Grants payable without Performance Conditions**
These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity
## **Fixed assets for use by the Charity**
All equipment, fixtures and fittings with an original cost of less than £500, are written off in the year in which the expenditure was incurred on the basis that due to the nature of the charity’s activities, there is no expectation that the cost of the assets will be recovered in the way of future revenues
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used:
- Fixtures, fittings & equipment – 20% on a straight line basis
- IT equipment – 33.3% on a straight line basis
## **Financial instruments**
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities and is not registered for VAT. As a registered charity the company benefits from rates relief.
## **Fund accounting**
Unrestricted funds - can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds - can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
11
THE NORRIS GREEN COMMUNITY HEALTH FORUM **NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**Note**
**2**
**Donations and legacies**
Donations
**3**
**Charitable activities**
Liverpool City Council
Other funders
**4**
**Other trading activities**
Fees
**5**
**Investment Income**
Bank interest receivable|2025
Unrestricted
£
-
-
2025
Unrestricted
£
-
-
-
2025
Unrestricted
£
75,121
75,121
2025
Unrestricted
£
-
-|2025
Restricted
£
-
-
2025
Restricted
£
-
-
-
2025
Restricted
£
-
-
2025
Restricted
£
-
-|**2025**
2024
**Total**
Total
**£**
£
**-**
-
**-**
-
**2025**
2024
**Total**
Total
**£**
£
**-**
-
**-**
-
**-**
-
**2025**
2024
**Total**
Total
**£**
£
**75,121**
61,362
**75,121**
61,362
**2025**
2024
**Total**
Total
**£**
£
**-**
-
**-**
-|
|---|---|---|---|
12
THE NORRIS GREEN COMMUNITY HEALTH FORUM **NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**RESOURCES EXPENDED**|2025|2025|**2025**|2024|
|---|---|---|---|---|
|**Note**
**6**
**Raising funds**
Other
**7**
**Charitable activities**
Staffing Costs
Rent & Rates
Equipment
Transport & Travel
Payroll Costs
Depreciation
Insurance
Printing & Stationery
Ofsted
Governance
Other|Unrestricted
£
-
-
2025
Unrestricted
£
48,207
9,635
161
3,089
720
228
666
340
220
500
575
64,341|Restricted
£
-
-
2025
Restricted
£
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**£**
**-**
**-**
**2025**
**Total**
**£**
**48,207**
**9,635**
**161**
**3,089**
**720**
**228**
**666**
**340**
**220**
**500**
**575**
**64,341**|Total
£
-|
|||||-|
|||||2024
Total
£
52,420
7,741
830
2,591
760
375
666
596
220
475
642|
|||||67,316|
13
THE NORRIS GREEN COMMUNITY HEALTH FORUM **NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**Note**
**8**
**Analysis of expenditure**
Total expenditure in 2025
Total expenditure in 2024
**Analysed as follows:**
**Direct Charitable Expenditure**
Staffing Costs
Rent & Rates
Equipment
Transport & Travel
Payroll Handling
Depreciation
Insurance
Printing & Stationery
Ofsted
Other
**Support & Governance Costs**
Governance
**Included in Governance costs**
Independent examiner's fees|**Direct**
**Charitable**
**Expenditure**
£
**63,841**
66,841
**2025**
**£**
**48,207**
**9,635**
**161**
**3,089**
**720**
**228**
**666**
**340**
**220**
**575**
**63,841**
**500**
**500**
**2025**
**£**
**500**
**500**|**Support &**
**Governance**
**Costs**
**Total**
£
£
**500**
**64,341**
475
67,316
2024
£
52,420
7,741
830
2,591
760
375
666
596
220
642
66,841
475
475
2024
£
475
475|
|---|---|---|
14
## **THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**Note**
**9**
**Staff Costs and Employees**
Wages and salaries
Social security costs
Pension
No employee earned £60,000 or more during the year|**Note**
**9**
**Staff Costs and Employees**
Wages and salaries
Social security costs
Pension
No employee earned £60,000 or more during the year|**Note**
**9**
**Staff Costs and Employees**
Wages and salaries
Social security costs
Pension
No employee earned £60,000 or more during the year|**2025**
2024
**£**
£
**48,207**
52,420
**-**
-
**-**
-
**48,207**
52,420
**2025**
2024|
|---|---|---|---|
|The average number of employees during the year was :|||**5.2**
5.8|
|||||
|||||
|**10**
**Fixed Assets**
**Cost**
At 1 April 2024
Disposals
Additions
At 31 March 2025
**Depreciation**
At 1 April 2024
On Disposals
Charge for year
At 31 March 2025
**Net Book Value**
**At 31 March 2025**
At 31 March 2024|Fixtures &
Fittings
£
1,788
(1,788)
-
-
1,788
(1,788)
-
-
-
-|||
15
**THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**Note**
**11**
**Debtors**
Debtors
Prepayments
**12**
**Cash at bank and in hand**
Current Account
Deposit Account
**13**
**Creditors : amounts falling due within one year**
Accruals|**2025**
**£**
**-**
**811**
**811**
**2025**
**£**
**16,106**
**-**
**16,106**
**2025**
**£**
**500**|2024
£
130
890|
|---|---|---|
|||1,020|
|||2024
£
4,924
-|
|||4,924|
|||2024
£
535|
|HMRC|**-**|-|
||**500**|535|
16
## **THE NORRIS GREEN COMMUNITY HEALTH FORUM NOTES TO THE FINANCIAL STATEMENTS – CONTINUED For the Year Ended 31 March 2025**
|**Note**
**14**
**Movement in Funds**
**Unrestricted Funds**
General Fund
**Restricted Funds**|Balance at
31 March
2024
£
5,676
-|Incoming
Resources
£
75,121
-|Resources
Expended
£
(64,341)
-|Transfers
In / (Out)
£
-
-|**Balance at**
**31 March**
**2025**
**£**|
|---|---|---|---|---|---|
||||||**16,456**|
||||||**-**|
||-|-|-|-|**-**|
|**Total Funds**|5,676|75,121|(64,341)|-||
||||||**16,456**|
## **15 Trustees' Remuneration and Benefits**
There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024
## **16 Trustees' Expenses**
There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024
## **17 Capital Commitments**
The charity had no capital commitments at 31 March 2025 (2024: None) either contracted for or authorised by the directors but not contracted for.
17