AGM Report
Audited Accounts
2023-2024

Contents
Staffing Structure
Committee Members
Chair Persons Report
CEO Report
Key Services
Recent Work and Future Vision
Audited Accounts 2023/24

Registered Office:
Community by Nature
40-42 Hertford Road
Bootle L20 7DH
Tel: 0151933 2363
Company Limited by Guarantee No.. 3030362
Reglstered Charity Number: 1050226
Website.. www.communit b
nature.or
Email: 1nfo@communitybynature.org.uk
Aim:
The charities maln alm is to improve the health, wellbeing and life chances of people and
communities experlencing significant disadvantage in Sefton and across Liverpool City Region
through community learning and support, play and forest school.
Slgnificant Actlvltles:
In order to achleve this aim we offer:
Communlty training and support activities including youth activities
Play and forest school sessions, events and programmes for children and young people
Play and forest school training and support
Back8round:
Community by Nature (formerly Sefton Play Council) was established in March 1995 with the original
aim of providing play support, training and resources for community groups working with children
and young people in areas of disadvantage.

411111

Chair Persons Annual Report 2024
Welcome to our Annual General Meeting for 2024.
Our focus this year has been supporting our community through the cost
of living crisis as we witness local residents living with food and fuel
poverty. It is a tribute to the amazing staff and volunteers of Community
By Nature that we have embedded ourselves as an integral part of our
local community and are able to offer this trusted critical support. We
have had a tough year in accessing funding with many funding amounts
being reduced due to unprecedented demand however as we look to the
coming 12 months we remain stable and secure, and on behalf of the
Board, I would like to take this opportunity to express our deepest
gratitude to everybody involved in that process.
I would also like to thank our funders for their support through the year in
particular Children in Need, PH Holt, The Nation31 Lottery whose ongoing
funding has been instrumental in ensuring our sustainability, as well as
enabling us to offer tailored support services to our community through
the cost of living crisis.
I would like to thank all our visitors, learners, and the entire local
community. Working together during this challenging financial period has
highlighted the strength and depth of relationships that mean we are still
able to provide such a high-quality service. We have done so much work
with local children, whether its providing food and activities during school
holidays, or the amazing Christmas with Santa days. All the groups that
attend our centre help make it what it is, a beacon of light and support for
everyone.
And of course, none of these things could be achieved without our
volunteers whose support is invaluable as our centre continues to
develop and adapt to meet to local need at this difficult time,
1am also very Erateful to my fellow Board colleagues, who cornrnitted
substantial time and energy to Community By Nature during the past
year. It is much appreciated by all.
Finally, Community By Nature is growing stronger all the time, due in no
small way to our amazing staff team led by our CEO Kate Jameson. Never
forget how amazing you als arel
Thank you
Jim Brett

CEOS Annual Report 2024
ThrouEhout this year our community centre is thriving as a trusted safe haven, offering essential
and critical support for the most vulnerable people in our community who are living in food and
fuel poverty as the cost-of-living crisis continues. Over the year, during all school holidays, we
have provided play activities and trips out with a healthy meal at each session for loca I
vulnerable children. Reacting to the rise in food a nd experiential poverty for children in Dur
neighbourhood, we have increased our afterschool play and youth provision, offering activities,
trips out and a healthy mea5 on additional term time evenings and weekends. We have
facilitated a twice weekly warm hub offering advice on budgeting, benefits, keeping warm &
reducing bills with free hot lunches to community members. Once again, this year we featured
on North West tonight with a film demonstrating the impact of our continued support in the
com m u nity through the cost of living crisis. This is excellent publicity which has helped us access
funding.
We conti n ue to facilitate a range of community activities including community learning
programmes, social groups for resident5 Wlth mental health issues, large, themed family events,
afterschool clubs, youth group5, residentials, parent and toddler groups, social group for young
adult5 Wlth disabilities to develop skills and build in confidence and resilience.
This year given the financial climate and demand we have found funding scarcer and more
difficult to access. We received funding from PH Holt, Lottery and Sefton Council for our
community activity and Child ren in Need for forest play activities and resid entials for vulnerable
children in the community. All these funding streams remain invaluable to us. We have also been
successful in accessing f urther funding from a range of external sources including th is year
including Frank Rodgers foundation, the Police and Crime Commissioner, Violence Reduction
Partnership.
Thi5 year following the release of our UMU research report demonstrating the significa nt impact
our forest school/outdoor learning projects have on the conf idence, resi lience, aspirations and
life chances of young people, I was invited to present our research at two u niversity conferences
in Liverpool. This ha5 hugely raised the profile of our forest school provision for young people.
I would like to thank all our staff for their hard work over the past year, as well as our volunteers
whose support is invalua ble. I would li ke to thank our committee for their va lued advice and
support over the past 12 months. We have continued to strive to reach and support the most
vulnera ble community members through this difficult fina ncial climate and have been extremely
successful in doing so overthe past 12 months. Embedded in the heart of the local community
our community centre is a hive of activity and essential support which is hugely va lued,
respected and trusted by community members of all ages. We look at the future with optimism
and enthusiasm as we expand our services and our reach.
Kate Jameson- CEO.

What we offer.....
Community Activities
Community by Nature (CBN) offers a range of services and support for the local community including
out of school play and forÈst school session5 and residentials for children. youth clubs, large
community open day5, parent and toddler play sessions, youth Eroups for young people with
disabilitie5. craft and social clubs. a family meal food take away, community warm hub social groups,
a walking club, trips & outings. community gardening and growing and joinery and maintenance and
a one pot cooking groups.
Throughout the cost-of-living crisis we adapted our support to offer essential and critical support
services (food, clothing) to meet the need5 of the most vulnerable in our community. All our
activities and support services and are led by community need. During school holidays, we provide a
full-time programme of play activities and trips out with a healthy meal at each session for local
vulnerable children. Reacting to the rise in food and experlential poverty for children in our
nelghbourhood, we have
increased our afterschool play and youth provision, offeririg activities, trips out and food on
addition31 term time evenings and weekends.
TraTning
Community by Nature offers a progression route for training from introductory community learning
and play, forest school and youth programmes through to the National Open College Network
INOCNI Level 1, 2 and 3 Nationally Acuedited Forest Leaders Awards.
We also offer are thejohn Muir Environmental Awards which are nationally accredited awards
focused on baslc environmental and conservation skills and knowledge and the Duke of Edinburgh
Award5 for young people in Sefton on behalf ofsefton Youth Service.
We have centre approval through NOCN for Certificate in Skills for Employment and Professlonal
Developrnent- tailor made introductory learning programmes with flexibility to Incorporate forest

school. literacy and numeracy team building. personal progression, health and fitness 3nd much
more.
Further details of some of the training programmes we offer are as follows:
Introduttion to Forest School {Level l)
This programme introduces learners to the principles of forest School and provides insight into ba51C
forest school activities.
Level 2 Forest School Assistant Award
This programme provides learners with the skills and knowledge to become a forest school assistant,
assisting in the faci5itation of forest school activities and programmes.
Level 3 Forest School Leaders Award
This programme provides learners with the knowledge and skills to plan and facllitate forest school
programmes and manage forest school sites.
Playwork
We offer a tallor made introductory 15-houf playwork level I programme which introduces practical
play ideas, principles & practice, child centred play, building relationship5.
Next year we plan to offer an Introductory Volunteering training programme accredited by Playwork
Partnerships to upskill the growing number of volunteers who support our services, providing
fu rther opportunity for personal progression.
Workshops
We offer a range of workshops including:
Forest School Taster Session
Fire Lighting
Risk in Play
Natural Arts
Safeguarding
Practical Forest School Programmes foi Chlldren & Young People
We offer Forest school. an innovative educational approach to outdoor play and learning. The
phi1050phy of forest school is to encourage and inspire children through positive outdoor
experiences.
Forest school consists of a series of outdoor activities which are physical, educational and
conservational. Children and young people use full sized too15, play, learn boundarie5 of behaviour
both physical and social. take risks and make mistake5. Our forest school sessions are fully Inclusive.
Community by Natures forest school sessions aim to promote children and young peoples, self-
esteem, independence, emotional resilience. team building and social skills. One of our objectives is
to promote children and your)g peoples, interest in and enthusiasm for active outdoor play.
Our forest School 5ession5 involve facilitating a range of activities including shelter building, team
games.

tool use, building camp fires and outdoor cooking, woodland crafts, building rope structures etc. The
forest school experiences we facilitate offer risk and challenge, capturing the interest and motivation
of children and young peop5e.
Our forest school sessions can be held on or off 51te, at one of our chosen local woodland venues.
Sessionslprogrammes are available all year round for children from 3 years up to 16 year5. We can
offer one off taster sessions or a forest school programme. We currently work in p2rtner5hip with
primary and secondary schools delivering forest school programmes across Liverpool City Region.
Re5identlals
We also offer forest school and outdoor play re.sidentials for children and young people, held at a
fantastic woodland setting in the Northwest. with log cabin accommodation and in the countryside
in Skipton, in a larBe cottage situated in acres of woodland and green space.
Team Buildln8
We offer team building workshops and residentials for workplaces. Our team building exercises are
based around forest school activities and include building fires, outdoor cooking, rope structures,
shelter building and more. Our team building workshops/residentials are held in one of our fantastic
woodland outreach venues. All of our team building workshopslresidentials are tailored to meet the
needs of the organisatlon.
Room Hlre
We have a large community room and large Iraining room and outdoor space avallable for hire for
meetings, trainin8 etc. at a very competitive rate.

Our work over the past year....
With increased demand for essential and critical community services (food 2nd clothing) as the cost-
of-living crisis continues. the past 12 months have been busy and challenging. We have facilitated
foodlactivity programmes during all school holidays for vulnerable children in our community
funded by Sefton Councils Healthy Activitles Fund, providing a 2-course meal, play activities and trip5
out for up to 50 chlldren who attend daily, all of which have been hugely successful. Activitie5
included forest play, master chefs, mobile zoo and trips to Knowsley Safari Park, climbing wall,
Christmas Pantomime in Liverpool and much more. In response to the rise in food and experiential
poverty for children in our neighbourhood. we increased our afterschool play and youth provision,
offering activities, trips out and healthy meals on additional term time evenings and weekends.
As part of our essential services. we facilitated a twice weekly welcome hub offering a hot meal and
a warm welcoming space for our vulnerable community members to meet. At our welcorne space
hub, community member5 participated in preparingi cooking and enjoying a one pot nutritious hot
meal as well as accesslng advice on budgeting, benefits. saving energy etc, again supporting our
community through the c05t-of-living crisis. Our extensive and high-quality community support
services led to our Charity featuring on Northwest tonight. with a film demonstrating the impact our
continued support has had on our local the community. This feature, being excellent publicity in
demonstratin8 the value of our community services, has helped us access funding.
Our Communlty Centre is now thriving with a ran8e of community activitie5 for vulnerable
community members including social groups for residents with mental health issues, craft, cooking,
joinery, gardening and knitting groups, large community events, out of school and holiday clubs,
youth 8roups, weekend residentials for children, parent and toddler groups, social group for young
adults wlth disabilities.
Last year we facilltated four forest schoolloutdoor play residentials for vulnerable children and
young people from our community who would not otherwise have gone on ho5iday. Staylng in the
countryside In Skipton, in a large cottage situated in acres of woodland and green space, children
enjoyed swimmin8 In the outdoor pool and looking after farm animals on site, waterfall trails as well
as forest school activities.
We continue to work in partnership with other local support services (YMCA Nightingale Residential
Centre for adult5 recovering from mental health issues, youth provision, Early He5p Teams)
facilitating comrnunity support activity, community learning and confidence building pro8rammes as
well as social groups and trips out. Feedback demonstrated this support has had Immense Impact on
social and emotional wellbeing. We have a large bank of community volunteers including some
fa nta5tic young mentors who support us to plan and facilitate community activities and events. Our
young mentors participate at all levels in the Charity including at Trustee level.
As we head towards Christmas we have a range of Christmas events planned includinE Breakfast and
Tea with Santa, community Christmas meals catered for by the Charity Food For Thought, a trip to
the pantomime in Liverpool and a Christma5 show at the story house in Chester. In addition,
following a hugely successful Christmas grotto event last year we have planned a biEger and better
version once again this year. As in previou5 year5 we will be open over Christma5 to support the
vu Inerable residents and families in our community.

Commlssions
We continue to be commissioned directly by local primary schools for forest school programmes and
are continuing our Mersey Forest commission leading on a community project to maintain the
woodland at Griffin wood in St Helens. This 15 a 12-week project- one day per week and is an on-
going contract. We plan to work on further larger sc31e bids with Merseyforest who view us as their
primary delivery partner forest school projects.
Forest School Training
We are continuing to deliver level 3 forest school training programmes at regular intervals and have
undertaken several commissions to deliver the level 3 programme for organisations and cluster
groups including CRAFT in Manchester. Kirkby Sch¢)ols Partnership.
UMU Research
Following UMUS research and final reports on the impact of our forest school project on young
people's social and emotional development, with findings demonstrating significant Impact in the
confidence, resilience. motivation and aspirations of young people, thls year I was invited to present
our research at two unlversity conferences in Liverpool. This hugely raised the profile of our forest
school provision for young people aiid ha5 already generated further interest in our forest school
programmes for disengaged young people.
Bulldlng Developments
We are continually developing our community centre in partnership with the local comrnunity. In the
past 12 months we have further developed the indoor space and have plans and fundSng in place to
fu rther develop our outdoor forest school site in Ihe new year in partnership with the local
community.
A very blg thank you to our funders and supporters In 2023-2024 ....
Chlldren in Need
PH Holt
Sefton Council
Liverpool Council
WEAIESF Community Learning Fund
Lottery- Community Fund
Cash for Kids
Frank Rodgers Foundation

Our Alms for 2025
To continue to develop community activity and service5 at our centre in partnership with local
residents according to current need and expand the reach of our charity
To continue to seek opportunities for long term sustainability particularly by applying for larger
scale, longer term funding for creative community SUPPOTt services.
To continue developing and promoting our forest school training including our level 3 forest school
training programme, developing forest School skills workshops
To review our vision, alms and objective5 and our constitutionlmemorandum to ref lect
developments in vision, aims and objectives
To continue to develop the physical space Ix•th indoors and outdoors at our cornmunlty centre in
partnership with the local community and our service users.

REGIsfKRED COMPANY Nu￿BER. OJ030361 (England and Wales)
REGisfERED CHARITY NUMBER: 1050226
llllau4iled Fin
IAI Stai
tsfor
rEndcd31 M.
b20
B Nakn Lirni
V & R Accountancy S¢rviees Li7nitcd
Chartered Cetlified Accountants
Croptots House
Forniby
Mcrseysxde
L37 4AQ

ture Limited
ntents of th Fin8ticial Statcmcnts
fort
cRr Ellded 3
arch 202
Pag¢
Report of thc TnJsl¢e5
I to 3
hvlependertt ExAmin&s RepDrt
Slatcmcnt of Financi￿ Activiti¢8
Balance Sheet
Notes lo Ib¢ Finan¢ipl Ststemenls
7 10 12
Detailed st&ton￿nt of Financial A¢livitie5
13 ￿ 14

CotnmunÈ
B Nature Limited
the Tn]stees
for the Ycar Ended 31 Moreh 2024
ThE trustees who 4r¢ also directors ofthe ch8rity for the Pu￿0￿¢5 of the CompaDiG4 A¢t 2006, prcsent their report willi
the fin8ucial statements of the tharity for Ihc year ended 31 March 2024. The In￿te£S have adopted thc PTOViSiOllS of
Aecout]ting RepDrting by Chariliu.. Ststcmcnt of Recommended Praclicc applicable to charities preparing iheir
accouuls in &ccoi'daDce with the Financtal Rq)orting Standard applicible in the UK and Republic ofireland (FRS 102)
(¢ffcctiv¢ l January 20191
OlllECTIVES AND AcfiviTIES
Objectives and alms
Th¢ cl)aritics main aim is to en1￿1cC the wellbeing and life ch&nces of childrcn 8nd adults in arcas of deprivation in
Sefton and surrounding loc#1 authorities by encourdwng participation in community l¢aming and support, play and
forest school.
Slgnificant aetmtles
Thc charity strives lo achieve ils aim by providing the following services:
- Play and forest school sessions. events and progrnmmes forchildrcll oDd young people.
Play and forcsl s¢hool trainin¥ aTKI support.
- Community training support activities including youtb 8ciiviIi&s.
The ¢rn5tees have ￿ferred to the guidaDre wntaincd in the Charity Commission's general guidanLY on public benefit
when reviewing it's aims and obj¢¢liv¢s.
ACHIEI VEMENT AND PERFORMANCE
Charitable actlvidej
The charity is grateful for the efforts of its volunteers who are involvcd in all Swvice provision. It 1$ e5tim8led that over
2,000 volunteer hours wet¢ provided during the year. The charity oifetS ttxining and progression opportunities to
volunteers.
FINANCIAL REVIEW
PriDclpAI funding sourceg
The priticipal funding sources grants from exlenwl fi￿dIng bodirs, local authorities and &88ociateil local government
agenLies together with in¢ome gcnernled from play and forest ￿hry)] provisioty community support 8ervices, trainin
room hir¢ and other charttable Mclivilics,
Resetves polley
Th¢ tDJstees have reviewed the reseTves of the charity.
tricled R
8) to provid¢ funds which can be designated 10 8p¢eific PTojecls to ¢n8blc these projttts to b¢ Undertaken at short notice,.
and
b) to cover adTni￿9tr9¢1on fund raising and support costs wiilM)Ut which thc thrity ￿Uld not fi￿ction.
The th8lee4 ¢on8ider it pnmlcnt that U￿￿trICted reserves should be suffi¢ienl
a) to avoid the Dece&sily of reali5ing fixed &sscts hdd for the cbarity's w and
b) lo cover 3 molltbs administration, fund Taising and sUPPOrt costs.
The trustccs conlinue to rnonitor and review reseTh¢s, continua51y sceking to identify and develop op]x)rtuTritics for new
sources of income.
Desi
aled F
The t￿sle¢S have coJ]sideted it pn]dent lo set asidc an amount that would provide for the Contrac￿21 redulldancy
liabilities and 3 months operational cosls to coytr the ¢ontractual Dotice of ￿jundancY prAiod for employees in the ev¢nt
that thu¢ was a dec￿aSe or withdrawal of in¢ome.
Page I

omniLUIL
ature Limilcd
rt of the Tnjste
for the Year Ended 31 Marcb 2024
I UTURE DEVELOPi¥IENTS
The trustees have consid¢red continuity of the chotity for a period of12 months from th¢ date of approving thE accounts.
Operational and ¢è&h flow activity is reviewed and Lnonitored by the board of truste￿ on a regu]ar bllsis and with new
sourc¢s of fllndin8 SCWTcd, the In￿teeS arc confid¢th of ensuring cotttinued provisTOll of the Scrvi￿S provided by ibc
Charity. The charity will continuc to d¢v¢lop its core a¢livities particularly its comrnunity. play and forest school
PTovision and training.
The ttvslees 3md management continue to s￿k and devclop opportwiities io work with similar organis&tiolls to
expand ils aclivitics tI￿OughOut the Ioc81 area.
STRUCTURL GOVERNANCE AND WAGEMENT
GDvcrnlnE docuinont
The cbarsty is controlled by its goveming docum￿1, a deed of Én￿( And ¢onstitules a limited company, limited by
guarantee, as defined by the Compani&8 Acl 2006.
Reerullment and ippolntment of nejy trustfes
Applications for trusteeship are sought by adVertiSETn￿l. A truslc¢ is appointed at a ge￿ra1 meeting having b￿?
rcco]nm¢nded by a serving trnstee aDd appropri&te notice Io Tuunb¢rs eli8ible lo vote has been given. A simple rnajority
of mernbcrs eligibl¢ lo vote is required to apwfyint a InLgtee.
Al the fitsl Annual General Me¢ting all the t￿￿tteS retired from otTiee and werc rc-cl￿t¢d if they wisheil lo continue. At
every Subsequent Annual General Mceting, third of Ihe tnLStees 8re subJ¢¢l to retire￿C￿l by rolalion. TNslees se￿e
for & Ihr¢e year period and [t￿Y be re-elcct¢d for 8 fi￿her 3 years.
Org#nls•donAI itruetsre
The numbcr of ttwsl¢¢s shall not be less th&n thrffj and until oth¢rwise detemiined by a Genernl Meeting mI￿r than 10.
The truslccs meet six timey a year to review sttategy and perfornMn¢¢, lo look at budgets Bnd finances fftnd operating
plans of the Charity.
Inductton and tr81nln£ of Dew truste¢s
New lThslee5 receive inforniation packs about the charity showing the previous years fuwncial stalemenls. various
offi¢ds reports, busin¢ss plans and otg8nis8lional structur¢. Ttusiees will obtain training by ¢xp¢rience of vArious
funclioD*I Committee meeiing8.
Wlder network
Thc charity contill￿5 lo play an active part in all aspects play and forest school provision for children aDd yovng people
of play and fO￿st School training in the local Area. In addilion the charity fa¢ililale5 8 range of communily SUPPDrt
services for the loeRI neighboUrh(￿L
Rtsk manmgement
Thc truslecs have a duty lo identify and review the risks lo whicb the cl)arity is exposed and kn ¢nsurc appTopriate
ontrols are in pla¢¢ to provide re48onAble 8ssuranc¢ against fraud and e￿r.
The tnJstKs bave reviewed the controls in Pl￿ and #re sati6ficd that the risk% rnenlioned above are minimise(L
REFERENCE AND ADMINISTRATIVE DETAILS
Regfstered Company ttmmber
03030362 (England and W8le5)
Reg15tered Charlty number
1050226
Reglstered offiee
4042 Hertford Road
Boolle
Merseyside
L20 7DH
Pagc 2

Communil B Nature Limit
Drt of (he Truslc
for the Year Ended 31 March 2024
Triistees
JDBrett
D Egan
Mrg C A Morgans (resigned 4.5.23)
K O'Bi'icn
J Webb
Ms R Knight
Ms A FaTrell (appointed 26.4.2J)
Comp#ny Secretary
Mr% C: A Morgans
Independent Exftmitier
V & R Account8n¢y Services Limiied
Chartercd Certified A¢countants
Croplon House
Thre¢ Tuns Lane
Forn]by
Merseysidc
L37 4AQ
Sollcltor&
BIHck Norrnan
67n I Coronation RoAd
Cr05by
l.iv¢tpool
L23 5RE
Banktry
HSBC B8DkPIc
107 Stanley Road
Bootle
Livery)ool
L20 3DX
Approved by order of ihc both of trustecs on 13 Nov¢mber2024 and xigned on its b¢hglf by:
J D Br¢tt- TTUStee
Page 3

de]Lt ExamineFs
rttotheT teesof
CoinmuDi
B NatUTe Limited
Indepeudent examlner's report to the trustees of C•mmumity By Nature Limited ('the CompAny'l
I rcport to the charity ttwtees on my examination of the aecowits of the Company theyear ended 31 March 2024,
Responsibilities qlld bas1$ of report
As the charity's tNsle¢s of the Company (￿d also its direclors for the pU￿oseS of wmpany law) you ale respoDsibJe for
Ihe prepayation of the accol￿¢8 in accordAllce with the requircm¢nts of the Compathies Act 2006 ('the 2006 Act,).
Hoving satisfied myself that thc a¢counts of th¢ Company are not required lo be audhted undcr Part 16 of the 2006 Act
and are eligible for independent examinalion, I report ITh respeet of my examination of your durity's accounts as conied
out undcr Section 145 of the Charities Act 2011 (%he 2011 Act.). tn carrying out my exaJDination I hav¢ followed the
Dircctions given by the Charity Comtijission UDd¢r Section 14515) (b) of the 2011 Act.
Indepeudent ei¥n)Iner'$ statement
I have eompleted my exarninalion. l ¢onfllm that no mattern have come to my attcntion in comection with thc
examination gsving me cAuse lo believe:
accounting iecords were not kept in respect of the Cowy as required by SeLtion386 of the 20D6 Acl. or
th¢ accounts do not aword with thos¢ records. or
tbe A¢col￿ts do not comply with the a¢counting ttqulrem¢t￿ of Section 396 of the 2006 Act oth¢r than any
requirement th81 the accounts give a tTue and fair view which is noi a rnatter considered a5 part of an independent
eXa￿l￿allon. or
the accounts have not prepa￿d in 8exordanc¢ with the methods and principles of the Statemcnt of
Reeommendcd Practice for Rccounling aod TCEM)ning by charities (applicable lo cl)ariti¢s preparinbi their a￿OUnt&
ID aCcord￿ce witb Ihc Financial Reporting StaTMlard applicable in the UK and Rcpublic Df Ire1￿]d (FRS 102)).
I liave no con¢erns and Iwve come across no other mattcrs in conn¢¢lion with the examination to which attentiwi Should
be drawn in this report in ord¢r lo enable a proper u[￿e[S￿nd]Ij￿ ofthc accounts lo be reaEhed.
G J Rw)unens FCCA
V & R Aecowitsncy Services LiTS]iled
Chth¢red Certifi¢d AccourttAnts
Croploii House
Three Tun5 Lane
Forn)by
M¢rseyside
L37 4AQ
13 November 2024
Page 4

Communi
B Nature Limit
S¢aieinent of Financial
etivities
the Y&qr Ended 31 March 2024
31.3.24
Total
31.3.23
Total
Ullrestricted RestTiCtcd
fikllds
fi￿dS
Notes
INCOME, AND ENDOWMENTS FROM
DoThations and legacies
235
235
1,052
Charitable activities
Play and forest schwl provision
44.381
200.943
245.324
209,569
Olber trading aetivities
Inv¢slmenl income
2.942
568
2.942
568
3,683
138
Total
48.126
2(N),943
249.069
214,442
EXPENDITURL ON
Charltable attl￿deS
Play and forest school provisiot)
11.512
220.937
232.449
247.285
NET INCOMEI(EXPENDITURE)
36.614
(19,994)
16,620
(32,843)
REI c.oNcfLtATION OF FUP4DS
Total fvnds brought fon¥ard
70,859
46.187
117,046
149.889
TOTAL fiufws CARIUED FORWARD
lQ7.473
26.193
133,666
117.046
The notes fomi part of the8c financial stat¢￿ents
Pw5

nee Sheet
31 March 2024
31.3.24
Totsl
fimds
31.3.23
Total
fijrkds
Unrestrictcd Rcstri¢ted
fijnds
Not&%
FIXEI D ASSETS
Tangible asset$
10
8,682
18.193
26.875
33,149
CURRENT ASSETS
Debtors
Cosh at b9￿ and in hand
li
15.246
84,505
15.246
92.505
3,916
81.052
99.75]
8.000
107,751
84,968
CREDITORS
Aniounts falling due within on¢ ye8f
12
(960)
(960)
(1,071)
NET CUIiRENT ASSETS
98.791
8.000
106,791
83,897
TOTAL ASSETS LKSS CURRENT
LtkBtLITIES
107,473
26,193
133.666
117,046
ASSETS
107.473
26,193
133,666
117.046
FUNDS
Unrestricted funds
Restricted fijnds
13
107.473
26,193
70,859
46.187
TOTAI, FUNDS
133.666
117.046
The ch8rilablc ¢ompany 18 entitled tsTr ex¢mption from audit under Seclion 477 of the Companies Act 2006 for the year
endcd 31 March 2024.
Thc membcTS hav¢ not required the company lo obtoin an &udit of its financial stat¢menL8 for Ihe ye&r ended
31 March 2024 in &c¢ord&nce with Scction 476 of the Companies Acl 2006.
The tru81ees acknowledge their responsibilities for
(a)
ensurillg that the ch&ritablc ¢ompany keeps aecountittg ￿ tbat cornply with Seclions 386 and 387 of the
Comp8niL¥ Act 2006 and
prqwring fU￿n(la1 slalements which give a true and fair view of Hie state of uffairs of the clmritable company as
at th¢ end of e&ch fU￿nCIal year and of its surplus or dcficit for each financial year in accordance with tb¢
requirements of Sections 394 and 395 and which othcnvise comply with thc requirements of the Companies AGt
2(HJ6 r¢latiThg to financial st*ements. so far ￿ 8pplicAble to the ch￿l￿ble cornp￿Y.
(b)
These fill￿cIal ststcm¢nts have been prepar¢d in accordan¢¢ with the pfovisions applicablc ¢0 ¢h&Lltabl¢ companies
subject lo the 8m811 comp8lli¢5 Tegim
The finan¢i81 statemcnts werc approv¢d by the Board of Trustees and authorised for i&8ue on 13 N0￿mber 2024 and
wer¢ signed on its behalf by:
J D Brett- Tnsslce
The notes forni part of these financial stst¢ments
Pagc 6

Community
Nat￿t Lin)ited
Nolcs to the Financ 41 StateJnLts
for thc Ycar Finded 31 MarGh 2024
ACCOUNTING POLICIES
BA51s of prepariuE ihe finanelal statemeDts
The F￿anCIal statements of the charitsble company, wbicb is a public beDefii eniity undcr FRS I02. have been
prq)arcd in accordBDce with thc ChaTilies SORP (FRS 102) 'Ac£ounting aiid Rq)Drting by Charities.. Stslement
of Recothrncnded PTa¢tice applicable to clwities pffpaEing tbeir accounts in accordonce with the f4inancial
Rcporting Standard applicable in the UK and Rcpubli¢ of treLand (FRS 102) (effective l Jonuary 2019),,
Financial Reporting Standard 102 'The Financial Rew￿lnE Sthndard Bpplicablc in the UK and Republic Df
Irelaiid, and the Companie$ Act 21kn. The financial slatements have beell prepared under the hL8torical c()st
convcntion.
IrLcome
All income i& recognised in the Statcmeot of FiEhan¢iAI Activities once tlic cb8rity has entitlement to tb¢ fiwd5, it
is probabl¢ that the incoine will be reccived and tlie amount can be mcosllred reliably.
Eipelldlture
Ligbilities reco￿]sed as expenditw¢ as ￿0￿ 8s the￿ 8 legal or cou51tudive obligation committing Ib
charity to ihat cxpenditure, it is probable tha¢ a tTansfer of ￿onoMiC benefils will b¢ required in settlemenl and
the amount of the obligation can be M￿SUred Tclijbly. ExpcndiliuE is accoiinted for on gn accruals basis attd ha%
been classified under hcad4ngs that aggregate all cosi r¢lalcd to th¢ category. Where costs ¢annot be directly
attributed lo particulyr heading8 they have be¢n allocated to a¢tivilies on a basi8 consislcnl with Ihc use of
resourccs.
Tangffiblc fixed assets
D¢prccialion is provided at Ihe following anllual rale5 iti order io wrst¢ off each ass¢t over its eslimaied useful
lif¢.
Play equiptllenl
Fixllw¢s and fittin8S
Motor veht¢les
Offic¢ equipment
200/0 on co81
I￿/0 on cost
10/0 on cost
TaxAtlon
The charity is cxempt from coq>oration lax on its charithble aciivities.
ruDd Rccouniln
Unre&trided funds ¢an be uyed in accordAnce wilh ihc cbgrilable obie¢tive5 Bt the discretion of thc trustees.
Restricted tknjds can only bc used for pariicular restricted pwposes withiti the Dbje¢ts of the charity. Restrictions
ar15e when specified by the donor or wheth fillvls are raised for particulortejtricted purposes.
Further ¢xpl&oatioD of the nature and purtM)se of each fumd is includd in the notes to the fiftancial slatcments.
Pension coyt5 and other ptsst-retlrement benellts
The charitable company Opera1￿ a defined contribution pe￿$lOn schemc. ContTibvtions payable to the chatitable
companVs pcllsion scheme are charged to the Statcment of Fin•n¢ial Activitics in the pcriod to wbich they relate.
PxEe 7
continucd...

Coinmunit tj Nature Lim tc
to the Financial Si.atements- continlled
for the Yeai. Elided 31 March 2024
DOIYATIONS AND LECACIES
31.3.24
31.3.23
Donations
235
1,052
OTHER TRADING AcfiviTIES
31.3.24
31.3.23
Room hire income
Catering income
Other income
2,942
2.573
790
320
2.942
3,683
1Tr4VESTMEIYT If4COME
31,3.24
31.3,23
Deposit account int¢Kst
568
138
INCOME FROM CHARITABLE AcrtVITIKS
31.3.24
31.3.23
Activity
Play amd ftyest school provision
Play and forest school provision
Forest school training
Grants
44,381
200,943
25.300
184,269
245,324
209,569
G￿llIS ￿¢c)ved, included in the abov4 av¢ as follow8:
31.3.24
31.3.23
Sefton CVS
Steve Morgan Foundation
BBC Children tn Nced
8.500
9.(M)O
17.412
61.220
14.919
19,9110
25.OCrtl
68,065
8,000
Nalion81 Lotlery
PFI Holl Foundation
23 Comn)unity Foundation
Holiday aod Activitie5 Food Progrdmmc
Asda
Ford
Platinum Jvbil¢¢ Fund
m¢￿eyStde Youth Association
FIank Rogers
LiYerpoo5 Environment Fund
Community found&lion
Seftoll Council
Police Crime Fvad
24,988
33,000
300
2,950
500
31.500
2,250
14,988
14,650
20,000
200,943
184,209
Page 8
Continued...

B￿Nalllre Limited
Note to the Financial Sthiements-
01 the Year ￿]ded 31 MaT¢h 2024
ntinu
SUPPORT COSTS
General
support
costs
GovemaDLe
costs
FinAThce
Totaly
Play and forest school provision
92
30.797
2,160
33,049
NET INCOW(EXPENDrruRE)
Net incomel(expeThditure) is $t•ted afterch8rgln￿(¢reditl￿g).
31.3.24
31.3.23
Depreciation- owned assets
6274
6,275
TRUSTEES, REMUNE, RATION AND BEIYEFITS
There were no tNsteu' retnuner8tion or other benefits for the y(*r ¢ndcd 31 March 2024 nor for thc year cnded
31 MaTch 2023.
Trllstee8' tzpenses
There w¢re no trustees, expenses paid for Ihc y¢8r ended 31 March 2024 nor for th¢ y¢Jr eDded 31 March 2023.
STAFF COSIS
The averag¢ monthly number of employees during the ye8r was as follows:
31.3.24
31.3.23
Charitable a¢livilies
M8ttaEemeDI and administration
No employees received ernoluments in excess of £60,000.
io.
TANGIBLE FIXCD Ass￿ls
Fix￿r¢S
and
fitting8
Play
equipmeol
Motor
vehicles
Off(ce
¢quipment
Tot818
COST
At l April 2023 and
31 Ma￿￿ 2024
19,464
37.221
25.990
67,182
149,857
DEPRECIATiof4
At l April 2023
Charge for year
19.464
26.493
3,228
5.198
2.599
65,553
447
116.708
6,274
At 31 Marcb 2024
19,464
29,721
7,797
66,000
122,982
NET BOOK VALUK
At 31 March 2024
7.500
18.193
1,182
26,875
At 31 March 2023
10,728
20.792
1,629
33,149
Page 9
continued...

CotDmuni.tLBLNature
- continued
forthe Year Inded 31 March 2024
ii.
DEBTORS: AMOUNTS FALLING DUK WITHIN ONE YEAR
31.3.24
31.3.23
Trade debtors
Othcr debtors
520
3,396
10,646
15,246
3.916
12.
CREI DITORS: AMOUNTS FALLING DUE ￿THIN ONE YEAR
31.3.24
31.3.23
TrF4de credito
Accruals and defwred income
900
960
960
1.071
J3.
OVEM&Nr ￿ r¢UNDS
Ncl
movement
in fi￿dS
At
31.3.24
Ai 1.4.23
Unrc5trlcted funds
General fimd
70,859
36,614
107,473
Restrieled fund5
BBC Children lrt Need
National LAJttery
PH Holt FouAdauoTh
Holiday A¢livities and Food Progrnrnme
43.207
2,980
(25.014)
(2,980)
4,000
4,000
18,193
4,000
4,000
46.187
(19,994)
26,193
TOTAL FUNDS
117.046
16,620
133,666
Page 10
COTLtinued...

Communi
ature Limilcd
Notes to the r.
ckal St tcrnents- continued
for the Y¢ar Ended 31 March 2024
13.
MOVEMENT FUNDS- eontiDued
Netmovun¢nt in fimd& included in the above a￿ as follow&
Jncoming
resources
Resources Movement
cxpendcd
in fimds
Unrestrlcted funds
General fund
48.126
(11,512)
36.614
Reslrlcted funds
BBC Childrcn InN¢ed
WEAIESF
National Lottery
Pl.1 Holt f4oundalion
Holiday Aelivities and Food Programme
Sefton CVS
Frank Rogers
Liveryool Environment Fund
Merseysid¢ Yoiith Assciation
Sefton Council
Community FoundRlion
Poli¢e Crimc Fulld
{25,Ol4)
(25.000)
(71.045)
(4.000)
(27,500)
(8.500)
(5.000)
(14,988)
(2,250)
(20,000)
{14,650)
(2,990)
(25,014)
25,000
68.065
8,000
ji.soo
8,5
(2.980)
4.000
4.000
14.988
2,250
20.000
14,650
2.990
2(Kl,943
(220.937)
(19,994)
TOTAL FUNDS
249.069
(232,449)
16.620
Compar*tlves for moycment In (und8
N¢t
niovem¢nt
in fijnds
Al
31.3.23
At 1.4.22
Unrcstri¢led funds
Gencrdl fijnd
85,884
(15.025)
70,859
Re$tricled fullds
Steve Morgan Foundatio
BBC Clulthcn In N¢cd
Youth Endowment Fund
Nation&1 Loltery
PH Ilolt Foundation
23 Community Foundation
C8sh4Kid3
6,692
28,599
1&504
{6.692)
14.608
(16,504)
2,980
(9,240)
(1,470)
{1.500)
43,207
2,980
9240
1.470
1.500
64,005
(17.818)
46,187
TOTAL FUNDS
149.889
(32.843)
117.046
PaEell
¢ontinu¢d...

Communi
B Naturc Limited
otes lo ihc Findn
I Sfatemcnls-
foi. the Year Endcd 31 March 2024
ontinue
13.
MOVEMENT IN FUNDS- tonllnued
Ci)mp4ralivc nel movement in fithds. included in the aix)vc are as follows..
Incoming
re8oiJrces
Rcsowres
xpendcd
Movement
in fu]Jds
Unrestrlct¢d fllnds
General fund
30.173
(45,198)
(15.025)
Rutrictcd fund8
Steve Morgan Foundalion
BBC Cliildren l¢iNeed
Youth Endowjnenl Fund
17.412
61,220
(24.104)
(46.612)
(16,504)
(14,919)
(17,0001
(9,240)
(26,458)
(1,500)
(33,000)
{300)
(2.950)
(9,000)
(500)
(6,692)
I4,608
{16,504)
14,919
19,980
National LDttery
PH Holl Foundation
23 Cummunity Foundation
Cosh4Kids
Holiday Activities and Food Programme
Asda
2,980
(9,240)
(1,470)
(I,soo)
24.988
33,000
3(K)
2,950
Sefton CVS
Platinum Jubil¢¢ fiund
500
184269
(202,087)
(17,818)
TOTAL FUNDS
214.442
(247,2851
(32.843)
14.
RLI LATED PAR'fY DISCLOSURES
Tl)ere were no r¢lat¢d party trwjsactions for the Ye8r¢lld￿ 31 m?￿h 2024.
Page 12

B Naturc Li
ctsil¢
tstement of Financial Act viti
for the Year Ended 31 March 2024
31.3.24
31.3.23
INCOME AND Ef4DOWMCI NTS
Donations legrdcie
Don4LIio
235
1,052
Other tradlng actlTAties
Room hirc income
C&terillg illcotne
Otbei itLcom¢
2.942
2.573
790
320
2.942
3,683
Investment Ineome
Deposit account intu&4t
568
138
Charlt4ble activitleg
Forest school training
Grants
44,381
200,943
25,300
184269
245,324
209,569
Tot41 incoming regourcts
249,069
214.442
EXPENDITURE
Chorllxble AedvitleB
Wages
Social security
Pensions
Rates and watcr
Insurance
Lighi and hcat
Project cxpcn8es
FO￿91 school ¢xp¢nses
s￿S1Onal staff
Training costs
93,982
3,525
5.344
1,171
7,434
12,663
25,936
6.160
40,081
3,104
111,688
4,891
5,733
1,303
7,393
30,276
1,707
28.965
1,312
199,400
199,912
Support cost8
Flnance
Bank ¢harges
92
93
Gelleral support c￿St5
Volunteer expenses
Motor and trav¢1 expeDS&
Tclcphone
Postsgc alkd 5t&tionery
CaiTied forward
1,849
8.043
1,19l
6,689
916
1,119
9,915
2,293
l2,885
This page does not fomi part of the statutory financial st2tements
Page 13

ommuIii
B Natur¢ Limited
Detdiled
tate¥nEnt of Financial A
for the Year Endcd 31 March 2024
vities
31.3.24
31.3.23
General support Costs
Brought forward
Catcring
Cleaning
Repairs knd t￿eWaIS
Sulldries
Depreckation of tangible fixed tksscts
12.885
9,915
3,199
3.317
6,129
2.191
6,275
17.1101
2.086
6.275
30,797
41.520
GtsvernAiice rosts
Profcs8ionol f¢e$
AccDuntsncy fees
Legal fccs
1,2
960
1,200
960
2,100
5.760
Total resour¢es expendcd
232,449
247.285
Net IncomeJ(cxpcndltur¢)
16,620
(32,843)
This paEe doe5 1)ot fomi partof th¢ ststutory financial statements
Page 14