**Formby Council for Voluntary Service Limited**
Registered office: The Luncheon Club, Rosemary Lane, Formby, Liverpool L37 3HA. Charity registration no: 1051984 Company registration no: 3138274
## **Trustees Annual Report Year ended 31 December 2025**
## **Introduction**
The Trustees present their report along with the financial statements of the charity for the year ended 31 December 2025. The charity was formed in 1995.
## **Object and Policies**
The object for which the charity is established and incorporated continues to be to promote charitable purposes for the benefit of the community of Sefton with the aim of improving the conditions of life of the said community.
The policies of the charity are determined by the Trustees who act in an honorary capacity and meet at regular intervals. The charity is governed by its Memorandum and Articles of Association. It is a charitable company limited by guarantee.
## **Trustees**
The Trustees for the year were:
Mrs Judy Haselhurst Mr Tony Harding-Huber Mr Peter Reed Mr Keith Elford Mrs Barbara Hills Dr Tony Pawson
Trustees are appointed as and when necessary from members of the local community who have an interest in furthering the aims of the charity.
## **Risk management**
A review of the major risks to which the charity may be exposed has been undertaken and a risk register established. Where appropriate, systems and procedures have been put in place to mitigate the risks the charity may face along with procedures to ensure compliance.
## **Statement of Directors’ Responsibilities**
Company law requires the Directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period. In preparing those financial statements, the Directors are required to:
- select suitable accounting policies and then apply them consistently;
- make judgements and estimates that are reasonable and prudent;
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**Formby Council for Voluntary Service Limited Trustee’s Report (including Directors’ Report) For the year ended 31 December 2025**
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.
The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
## **Our Public Benefit**
The charity provides a public benefit by reducing social isolation amongst the elderly in the community both by providing through its luncheon club a facility where members can meet and socialise and by enabling them to enjoy a healthy meal. The charity also provides a venue which other local charities and community groups may hire. The trustees confirm that they have referred to the guidance in the Charity Commissions general guidance on public benefit when reviewing the charities aims and objectives.
## **Chairman’s Report**
I am pleased to report that the total membership has remained at 120 with new Members joining.
We are providing wholesome lunches three times a week, prepared and served by our volunteers. Notwithstanding the need to increase the price of the meals to £6.50, the lunches have proved to be just as popular as ever. We have also provided musical entertainment on a couple of occasions and held very successful Christmas Lunches.
The existing Lease of the premises is due to expire on 31st May 2027 and the Trustees will be applying to Sefton Council for a renewal of the Lease. To cover the potential lability for a dilapidation's claim on the termination of the Lease, the Trustees have set aside a reserve against any potential claim.
The Club remains dependent on receiving donations from third parties despite our efforts to generate additional income ourselves.
The Club has been fortunate to receive a number of donations which have enabled us to continue our activities that said, the ever increasing cost of providing the Club's activities is of concern and will need to be monitored carefully to ensure the Club's continuing financial viability. The Trustees are actively considering additional sources of fund raising to maintain the Club's financial viability.
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**Formby Council for Voluntary Service Limited Trustee’s Report (including Directors’ Report) For the year ended 31 December 2025**
The Board would like to express its thanks to those who have supported the charity both financially and otherwise during the year and, in particular, the hardworking Luncheon Club volunteers who give their time and support to the Club’s Members and without whom we would not be able to continue.
## **Mr Tony Harding-Huber (Chairperson)**
## **The following Financial Statements were approved by the Board of Trustees at the meeting on**
**…………………………………………………… 2026 and signed on their behalf by:**
**…………………………………………………..……………………………… Date: …………………………………… 2026 Mr Tony Harding-Huber, Chairperson**
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**Formby Council for Voluntary Service Limited For the year ended 31 December 2025**
## **Statement of Financial Activities for the year end 31 December 2025**
|**Income**
**Notes**
**Unrestricted**
**Funds**
**2025**
**£**
**Restricted**
**Funds**
**2025**
**£**
**Total**
**Funds**
**2025**
**£**
Voluntary income
2
9,592
2,650
12,242
Luncheon Club income
3
33,949
-
33,949
Other income
4
9,650
____-
9,650
Total income
53,191
2,650
55,841
Expenditure
5
Cost of generating donations
4,086
-
4,086
Fundraising costs
5,667
-
5,667
Charitable activities
32,774
21,673
54,447
Depreciation of fixed assets
7,091
2,452
9,543
Total Expenditure
49,618
24,125
73,743
Net (deficit) / Income
3,573
(21,475)
(17,902)
Total funds bought forward
44,005
27,633
71,638
Total funds carried forward
47,578
6,158
53,736
|**Total**
**Funds**
**2024**
**£**
44,911
34,144
7,537
86,592
3,505
4,602
50,063
6,830
65,000
21,592
50,046
71,638|
|---|---|
The statement of financial activities includes all gains and losses in the year. All incoming resources expended derive from continuing activities
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## **Formby Council for Voluntary Service Limited Company Registration No. 3138274**
## **Balance Sheet as at 31 December 2025**
|**Notes**
Fixed Assets
9
Current Assets
Debtor & Prepayments
10
Cash at bank and in hand
Creditors & accruals falling
due within one year
11
Net Current Assets
Net Assets
Unrestricted Funds
General Funds
Restricted Funds
Total Funds|618
45,483
46,101
(1,769)|**2025**
**£**
9,404
44,332
53,736
47,578
6,158
53,736|3,317
60,900
64,217
(3,028)|**2024**
**£**
10,449
61,189
71,638
44,005
27,633
71,638|
|---|---|---|---|---|
## **Audit Exemption Statement**
For the year ended 31 December 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
## **Director’s responsibilities:**
- ➢ the members have not required the Company to obtain an audit of its accounts for the year in question in accordance with Section 476
- ➢ the Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts
- ➢ these accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime
## **Approved by the Trustees and signed on their behalf by:**
**…………………………………………………………….**
**Date: …………………..…………………..**
## **Mr Tony Harding-Huber (Chairman) Formby Council for Voluntary Service Limited**
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
## **1. Accounting policies**
The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the year and in the preceding year.
## **1.1 Basis of Presentation**
The Financial Statements have been prepared in accordance with the Accounting and Reporting for 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[st] January 2019) with the Charities SORP (FRS 102), and the Companies Act 2006.
Formby Council for Voluntary Service meets the definition of public benefit under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.
## **1.2 Reconciliation with previous Generally Accepted Accounting Practice**
In preparing these accounts, the Trustees have considered whether in applying the accounting policies required by FRS 102 and the Charities SORP FRS 102 the restatement of comparative items was required.
No restatements were required.
## **1.3 Going concern**
The Trustees consider that there are no material uncertainties about Formby Council for Voluntary Services ability to continue as a going concern. The most significant areas of adjustment are key assumptions that affect items in the accounts are to do with estimating grant and donation income in these accounts. With regard to the following year, the most significant area of uncertainty for Formby Council for Voluntary Service are the continuing levels of income received and this is covered in the Trustees Report.
## **1.4 Fund accounting**
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of the objects of the charity.
Restricted funds are subject to restrictions on their expenditure imposed by the donor or the terms of an appeal.
## **1.5 Income**
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
Donations, grants and gifts are included in full in the statement of financial activities when receivable. Grants, where entitlement is not conditional on the delivery of specific performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Income from charitable activity is accounted for when received.
Income from grants, where related to performance and specific deliverables, are accounted for as the charity earns the right to consideration by its performance.
## **1.6 Expenditure**
Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates.
Costs of generating donations comprise the costs associated with attracting voluntary income and the costs of fundraising activities.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes those costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **1.7 Fixed assets**
Fixed assets are stated at cost less accumulated depreciation. The costs of minor additions or items costing less than £1,000 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life.
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
|**2. Voluntary Income**
**Unrestricted**
**£**
**Restricted**
**£**
Sefton MBC
4,300
150
Legacy
1,579
-
St Peters Church
300
-
Formby Community Transport
1,500
-
Co-op Local Community Fund
1,913
-
Sefton MBC – Warm Hub
-
1,500
Southport Foundation Community
Links
-
1,000
Sefton CVS
-
-
Formby Benevolent Trust
-
-
Foresters Finance
-
-
Formby Squirrels Community Group
-
-
SJP Charitable Foundation
-
-
National Lottery Grant
-
-
Other income
-
-
9,592
2,650|**2025**
**£**
4,450
1579
300
1,500
1,913
1,500
1,000
-
-
-
-
-
-
-
12,242|**2024**
**£**
4,300
1,000
300
1,500
-
1,500
1,000
2,092
8,919
300
1,000
2,500
20,000
500
44,911|
|---|---|---|
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
|**3. Charitable Activities**
**Unrestricted**
**£**
**Restricted**
**£**
Luncheon Club
33,949
-
**4. Other income**
**Unrestricted**
**£**
**Restricted**
**£**
Room Hire
Bank interest
9,640
10
9,650
-
-
-
**5. Total expenditure**
**Voluntary**
**Income**
**£**
**Fundraising**
**£**
**Charitable**
**Activities**
**£**
**CVS Administration**
Salaries
925
1,850
6,475
Office expenses
42
42
333
Insurance
269
538
1,885
Cleaning - Consumables
- Salaries
38
340
76
680
271
2,381
Rent/Rates
9
18
64
Gardening
-
-
12
Repairs & Maintenance
349
349
2,796
Utilities
497
497
3,981
**Total expenditure carried**
**forward**
**2,469**
**4,050**
**18,198**|**2025**
**£**
33,949
**2025**
**£**
9,640
10
9,650
**2025**
**£**
9,250
417
2,692
385
3,401
91
12
3,494
4,975
**24,717**|**2024**
**£**
34,144
**2024**
**£**
7,537
-
7,537
**2024**
**£**
8,315
413
2,663
289
3,186
177
100
1,174
4,136
**20,453**|
|---|---|---|
||||
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## **Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
|**Brought forward**
**Luncheon Club**
**Voluntary**
**Income**
**£**
2,469
**Fundraising**
**£**
4,050
**Charitable**
**Activities**
**£**
18,198
Salaries
1,365
1,365
10,925
Office expenses
252
252
2,018
Food
-
-
18,285
Cleaning - Consumables
- Salaries
-
-
-
-
385
3,401
Repairs & Maintenance
-
-
551
Other expenses
____-
____-
684
Total expenditure
4,086
5,667
54,447
Depreciation
Total expenditure|**2025**
**£**
24,717
13,655
2,522
18,285
385
3,401
551
684
64,200
9,543
**73,743**|**2024**
**£**
20,453
12,471
2,259
18,190
289
3,186
716
606
58,170
6,830
**65,000**|
|---|---|---|
The Trustees consider that their main focus is facilitating the effective operation of the Luncheon Club. Consequently, it is considered appropriate to recommence the reporting of the finances relating to the operation of the Luncheon Club within these accounts.
|**6. Staff cost and numbers**
Gross salaries
National Insurance – (Refund of Employers Contributions)
Pension
|**2025**
**£**
22,905
-
_____-
**22,905**|**2024**
**£**
21,475
(689)
_____-
**20,786**|
|---|---|---|
The charity has two paid employees, (2024 two employees). No employee earned £60,000.00 or more during the year.
## **7. Trustee’s remuneration and related party transactions**
No Trustee received any remuneration during the year (2024 – nil). No Trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity during the year (2024 – nil).
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
## **8. Taxation**
As a Charity, Formby Council for Voluntary Services Limited is exempt from tax on income and gains falling within Sections 478, 483 & 484 of the Taxes Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.
## **9. Tangible fixed assets**
|**.**
**Tangible fixed assets**||||
|---|---|---|---|
|Cost at 31stDecember 2024 and 31stDecember 2025
Additions
Cost at 31stDecember 2025
Depreciation at 31stDecember 2024
Charge for year
Depreciation at 31stDecember 2025
Net book value at 31stDecember 2024
at 31stDecember 2025
**10. Debtors**
Debtors and prepayments
Formby CTA Ltd
**11. Creditors: amounts falling due within one year**
Creditor and Accrued Expenses
Formby CTA Ltd|**Building**
**£**
**Plant &**
**Equipment**
**£**
160,000
20,816
5,084
3,414
165,084
24,230
157,336
13,031
4,697
4,846
162,033
2,664
17,877
7,785
3,051
6,353
**2025**
**£**
618
-
**618**
**2025**
**£**
1,563
206
**1,769**|**Total**
**£**
180,816
8,498
189,314
170,367
9,543
179,910
10,449
9,404
**2024**
**£**
3,158
159
**3,317**
**2024**
**£**
3,028
-
**3.028**||
|||||
|||||
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**Formby Council for Voluntary Service Limited Notes to the financial statements For the year ended 31 December 2025**
|**12. Analysis of net assets between funds**
Tangible fixed assets
Current assets
Current liabilities
**Net assets at 31 December 2025**
**13.**
**Movement of funds**
**Restricted funds:**
Sefton MBC – VE Day Celebrations
Sefton MBC – Sound System
Forecourt Fund
Formby Benevolent Fund – Boiler
Sefton CVS – Warm Hub
Sefton CVS – Training Fund
Formby Benevolent Trust – Furniture
Southport Community Links – Xmas lunch
National Lottery Grant – Food, Utilities
and Office costs
Unrestricted Funds:
General funds
**Total funds**|**Unrestricted**
**£**
**Restricted**
**£**
5,782
3,622
43,565
2,536
(1,769)
____-
**47,578**
**6,158**
**01-Jan**
**2025**
**£**
**Incoming**
**Resources**
**£**
**Outgoing**
**Resources**
**£**
150
150
615
-
615
719
-
51
631
-
631
750
1,500
1,500
734
-
-
5,212
-
1,206
-
1,000
1,000
18,972
-
18,972
27,633
2,650
24,125
44,005
53,191
49,618
**71,638**
**55,841**
**73,743**|
|**Total**
**£**
9,404
46,101
(1,769)
**53,736**
**31-Dec**
**2025**
**£**
-
-
668
-
750
734
4,006
-
-
6,158
47,578
**53,736**|
|---|---|---|---|
|||
||
|||||
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## **Formby Council for Voluntary Services Limited**
## **Independent Examiners Report on the Accounts to the Trustees of Formby Council for Voluntary Services**
I report on the accounts for the year ended 31 December 2025 set out on pages 4 to 12. The Charity’s Trustees are responsible for the preparation of the accounts.
The Charity’s Trustees consider that an audit is not required for the year ended 31[st] December 2025 under Section 144(2) of the Charities Act 2011, although they have decided an independent examination is required.
My examination was carried out in accordance with 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 for disclosure in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all of 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.
In connection with my examination, no matter has come to my attention;
- A) which give me reasonable cause to believe that in any material effect the requirements
- ➢ to keep accounting records in accordance with Section 130 of the Charities Act, and
- ➢ to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act
have not been met, or
B) 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 B.A., FCCA
Counting for Communities Ltd
- 16 Holmwood Drive
Liverpool
L37 1PQ
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