CHARiff REGISTrATION NUMBER: 1058183 Sefton Support Group Unaudited Financial Statements 31 December 2025 MArrocKS GRINDLEY Chartered accountants 18 Mulberry Avenue Turnstone Business Park Widnes Cheshire WA8 OWN
Sefton Support Group Flnanclal Statements Year ended 31 December 2025 Page Trustees, annual report Independenl examinerfs report to the trustees Statement of financial actNities statement of financial position Notes to the financial statements The following pages do not foTh part of the financial statements Detailed statement of financial activities 17 Notes to the detailed statement of financial activities 18
Sefton Support Group Trustees. Annual Report Year ended 31 December 2025 The Iruslees present thèir report arbd the unaudited financial statéments of the chafty forthe yearended 31 December 2025. Referenco and admlnlstratlve detall$ Registered charity name Sefton Support Group Charfty roghlratlon number 1058183 Principal offi 1 Duke Street Fomby Ltverp¢)ol L37 4AL The trustees P Dunning G McEvoy L Lewis KST Mclntosh J McEvoy LJ McDchvall IResvJned 31 August 2025) (Reswned 30 September 2025) Independent examlnor Mr G Mattocks 18 MulberryAvonue Turnstone Business Park Widnes Cheshire WA8 OWN Structurop govemance and managoment Sefton Support Group is a registered charty governed by a board of trustees, who meet regularty lo review perfomance, oversee financial management. approve strategic decisions, and onsur&th& charty complies with ils legal and regulatory obligations. The charity operates in accordance wfth ils constrtution. The trustees also continue to utilize a Steering Group model lo support strategic planning, partnership development and sustainability. alongside day- tdaY operational management.
Sefton Support Group Trustees, Annual Report (conllAu•d) Year ended 31 December 2025 Obie¢tlv•s and actlvltlos Sefton Support Group exists to support indwiduals in Sefton and across Merseysid& who are affected by serious illness, mental hoarth challenges, and socral isolation. Our services are inclusive, person- centred, and focused on emotional, physical, and mental wellbeing. K•y actfvltlbs during 2025 Included: Provision of peer support and a welcoming dropin environment for lo¢al reshdenl8. Delivery of Communty Wellbeing Sessionswilh guest speakers and partnor5, $UPPOrted by National Lottery funding. Ongoing development of counselling and complementary therapy support. Launch of digital systems including a volunteer portal and online members, area lo impfove access, ¢ommuni¢ation and inlemal efficiency. Continued marketing and local outreach to increase awareness and strengthen referral pathways, including engagementfrom NHS departments requesting Infomialn for patient packs and displays. Roserves Pollcy The charity maintains a reswves policy to ensure Sufficient funds are available lo manage day-lo-day operations and unforeseen emergencies. Our current policy aims to hold al least 12 months of core running costs in unrestricted reserves. where possible. Rlsk M•nagom•nt Pollcy The Iru8lees review risks on a regular basis and have implemented systems lo mitigate potential threats. Key risk8 include reliance on grant funding. volunteer capacity, and maintaining service qualty during periods of growlh. Risk is managed through.. Diversffication of income sources and proactive fundraising adivty. Strategic planning and oversight through the ITuslees and Steering Group. Robust policies and procedures for safeguarding, dats protection, and health & safety. Continued digi(alt8alion ol systems lo reduce administrative burden and improve consisloncy in delivery and reporting.
Sefton Support Group Trustees. Annual Report (conttnuedj Y•ar ended 31 December 2025 Achl•vom•nts and porfomiance 2025 was a year of eonsolidation and growth for the charity. Building on progress made in 2024, we slrenglhened our evidence of impact. expanded comfflunity engagement, and progressed core infrastrudure to support Sustainabilty. Key achlevements Includfr: 520+ members supported during 2025. Around 140 regular monthly attendees, increasing across the year. Steady InCaSe in dropin visits lup-3 porcenlage points v$ 2024). 72¥0 improved healih management, 68% increased confidence, and 82#A fonned friendships oUtse group settings. Communty Wellbeing Sessions continued to grow. wf(h more than 165 participants attending sessions since the programme began by December 2025, and strong feedback shaping delivery. Implemenlalion of a volunteer portal and online mombers. area (supported through UKSPFI, improving access, ¢IdInatiOn, communication and reporting. Secured 12 months, funding for a Centre Manager role via Tho Fore 1£30,0001, strengthening capacty for delivery, partnerships and long-term planning. Enhanced volunleer re¢nJilment and support, including a well-attended annual volunteer meeting and promotion aGross multiple volunteer plattoms. These successes would not have been possible wilhoLrt the geneTou$ Support of our fvnders and the unwavering commitment of our volunteers. Financial rnviow At the start of tho year, the ¢harty'$ reseNes stood at £37,647. During the year. incoming resources totalled £50,642 with lotal expenditure of £41,664. At 31 December 2025, the charity's reserves st¢x)d al £46.625. This included £8,000 restri¢led as part of the Lottery funding for our wellbèing project arKI £22,$00 was restricted for staff wages. Unrestrided reserves stood al £13,484. FundeTS'. Funding granted al the end of 2024 helped support our runnirg costs & Projects during 2025 and was fr¢)m the folknving funders. PH Holt, Pilkington, Yapp Charrtable Trust. Eleanor Ralhbone, ElIZath Rathbone, Chrimes Famity Charitable Trust. National Lottery. Major funding support during 2025 included The Fore (£30,000 towards the charity's first paid member of staff), Yapp Charitable Twst1£3,000}, and John Moores Foundation1£5,0001, alongside Continuing support from established funders Supporting our running costs and projects.
Sefton Support Group Trusteas. Annual Report IcondTnu•d) Yèar ended 31 December 2025 Plans for future p•rlods Looking ahead, Sefton Support Group will continue to develop seNlces, strengthen sustainablllty, and build on the infrestructure estsbltshed durlng 2025. Key priorFties include.. Continulng to r8crult new voljntéers. with a focus on wld8ning age dlvorslty and malntalnlng a Strong volunteer b8S9 as demand grows. Progressir¥J the Essence project (Therapy Academy concept) by building lationShipS wfth cdleges. unlversities and training provid8rs, with th8 aim of increasing access to therapies and later expanding Into related wellbelng 8nd beauty elements. ExplorSng collaborative income genoratlon opportunities by working alongsid8 CICS. supportlng their gn)wth in retum for potentlal year-end investh8nt 8$ 8 long8r-t8rm strategy. Continuing to seek opportunlli8S to establish a charitable retal (Krtl8t. indudlno exploring premis88 support via extemal organisations to reducè overheads while the charty diversifies income stream8. The twstees, annual report was approved on ... . trustees by.. . and signed on behalf of the LM)ard of P Dunning Trustee L Lewis Trustee.
Sefton Support Group Independent Examiner's Report to the Trustees of Sefton Support Group Yoar ended 31 December 2025 I report to the trustees on my examination of the financial statements of Sefton Support Group I'the charity'l for the year ended 31 December 2025. Rgspon$lbllltlo5 and basls of report As the trustees of the charity you are responsible for the preparation of the financial sLgtements in accordance with the requirements of the Charities Act 2011 I'the A¢l'l. I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examinalion I have followed all the applicable Directions given by the Chaiity Commiss#)n under sectn 145151{bl of the Act. Independent examlnerfs statement I have completed my examination. I confimi that no material matter8 have come to my attention in connection with the examination gwing me ¢au$e lo believe that in any material reswl- accounting records were not kept in respecl of the charty as required by section 130 of the Act., or the financ1 statements do not 0rd with those records,. or the financial statements do not comply with the applubl& requiroments concerning the form and content of accounts set out in the Charil*s IAc¢ounls and Reports) Regulations 2008 other than any requirement that the accounts give a Irue and laiv view which is not a matter considered as part of an independent examination. I have no concerns and have com& across no other matters in COnnlI0n with the examination lo which attention should be drawn in thi8 report in order to enable a proper understanding of the awounts to be reached. Mr G Mattocks Independent Examiner 18 Mulberry Avenue Tumslone Business Park dnes Cheshire WA8 OW ié/r126
Sefton Support Group Statement of Flnanclal Actlvlties Year ended 31 December 2025 2025 Restricted funds Totsl funds Total funds 2024 Unrestricted funds Income and endowments Donathins and legacies Total Income 12,803 37,839 50,642 52,432 12,803 37.839 50,642 52.432 Exp8ndilurg Expenditure on charitable activities Totsl expendlturn 20,858 20,858 20,8C6 41,664 23.752 20,8C6 41,664 23,752 Not Income 18,055} 17,033 8.978 28,680 Transfers btheen funds 17 117} Ngt movamènt In fund$ 18.0381 17.016 8,978 28,680 Reconclllatlon of funds Total funds brought fotward Total funds carrled fomard 21,522 16,125 37,647 8.967 13,484 33,141 46.625 37.647 Tha stst8menl of financial activities includes all gains and losses iecognised in the year. All income and expenditure derive from continuing 1Vities. The note• on pag•o 8 to 15 form part of th0 financial •tatorn•nts.
Softon Support Group Statement of Flnanclal Position 31 December 2025 2025 2024 Flxed assets Tanglble fixed assets 10 2,893 Current a$$ets Cash at bank and in hand 44,890 37,819 Cr•dltors: amounts falllng due wlthln ono y•ar Net curr•nt a•80ts 11 1,158 1,020 43.732 36.799 Total assets leu current Ilabllltlo• N•t ass•ts 46,625 37.647 46,625 37,647 Funds of th? charity Restricted funds UnroslriiAed funds 33,141 13,484 16.125 21,522 37,647 Total ¢harlty funds 12 46.625 The nancl81 statements w8ro aptffOV8d by the board of trustees and authorW for Issua on ALI IA and arè slgnad on behalf of the board by.. P DunnirwJ Trustee L Lewis Trustee LLa The notss on pages a to 15 forni part of tho1? Ilnanclal statements.
Sefton Support Group Notes to the Financial Statoments Year ended 31 December 2025 General Infom)allon Tha charity 18 a public benefit enltty and a registered charity in England and Wales and 1$ unincorporgd. The address of the principal offi¢0 is 1 Duke Street, Fomby, LNerpool, L37 4AL. Stalomont of compllanco These financial sLements have been prepared in compliance with FRS 102. Tre Financial Reporting Standard applicable in the UK and the Republ of Ireland., the Statement of Recommended Practice applicable lo charrt$ preparing their accounts in accordance wrth the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021 (Charities SORP IFRS 1021} and the Charrties Act 2011. Accountlng pollcles Basls of prèparatlon The ffnanGial stements have been prepared on the historical cost basis. as modffied by the revaluatKJn of certain financial assets and liabilities and investment properts measured al fair valuo through income or oxponditure. The financial statements are prepared in $1grling, which is the functK)nal currency of the entity. Golng concem There are no material uncertsinties about the charty's abilty to continue. Judg8monts and koy sourcw of estimatlon un¢ortalnty The proparation of th8 financial statemonts requires management lo make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of fLrture events that are believed to be reasonable under the circumstsnces. Fund accountlng Unrestr18 funds are available for use at the discretion of the trustees to further any of the charivs purposes. De5unaled funds are unrestricted funds earmarkod by the trustees for particular future project or commrtmenl. Restricted ftjnds are subjected to restrictions on theirexpendTture declared by the donor or through the terms of an appeal, and fall into one oflwo sub-cla$$es'. restricted income funds or endowment funds.
Sefton Support Group Notes to the Financial Statsments (tonthu•d) Year ended 31 December 2025 A¢countlng pollcles i¢ondnu•d) In¢omlng resources l incoming resources are included in the Statement of financial activities when entrtlemenl has passed to the charity,. it is probable that the economic beneffts associated with th& transaction will flow lo the charity and the amount can be reliably measurad. The following specffic policies are applied to particular categories of income." income from donations or grant8 is recognised when there is evidence of entitlement to the grft, receipt is probable and its amount ¢an be measured reliabty. legacy income is recognised when receipt is probable and entement is established. income from donated goods is measured at the fair value of the goods unless this is impractical lo measure reliabty, in which case the value is derived from the ¢ost to the donor or the estimated resale value. Donated facilf(ies and seTvices are recognised in the accounts when received rf the value can be reliab measured. No amount$ are i1lded for the contribution of general volunteers. income from contracts for the suppty of servtces is recognised with the delivery of the contracted service. This ss classified as unrestricted funds unless there is a contractual requirement for il lo be spent on a Partlar purpose and retumed rf unspent, in whh case it may be regarded as restricted. Resources expended Expendtture 1$ recognised on an accwals basis as a liability is incurred. Expenditure includes any VAT which cannol be fully recovered, and is clas8ffied under headings of the ststement offinancial adivittes to which it relate8'. expenditure on raising funds includes the costs of all fundraising adivities, events, non- charitable trading adivities, and the sale of donated goods. expenditure on charitable activities includes all costs incurred by a chanty in undertaking activities that further ils charitable aims for the benefrt of its beneflales, including Ihose support Costs and costs relating to the governance of the charity apportioned to charitable activitiès. olherexpendflure includes all expendrture that is nerther related lo raising funds forthe charty nor part of its expenditure on charitable aclivrties. All costs are allocated lo expenditure categories reflecting the use of the resource. Direct costs attributab lo a single activity are allocated directty to that activity. Shared costs are apportioned btheen the activities they contribute lo on a reasonable, juslrfiable and con$i$tent basis. Tanglble assets Tangible assets are inilialty rerded al eosl, and subsequenlty $L*ed at cost less any accumulated depreciation and impairment losses. Anytangible assets carried 81 revalued 8mounls are recorded al the fair value al the date of revaluation kss any subsequent ac¢umuiated depreciation and subsequent xcumulated impairynent losses.
Sefton Support Group Notes to tho Financial Statements (C¢7lllthu•d) Year ended 31 December 2025 Accountlng pollclgs Tangible assets fconthu•d) An increase in the carrying amount of an asset as a r8$ult of a revaluation, is re¢ogni$od in other recognised gains and losses, unless it reverses a charge for impaimenl that has previousty been rKognised as expendrture within the ststement of financial activ((ie8. A decrease in the carying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses. except lo which il offsets any previous revaluation gain. in which case the loss is shown within other recognised gains and10$$8$ on the statement of financial actNilies. Doprgclatlon Depreciation 18 calculated 80 89 lo write off the cost orvalualion of an asset, less it$ residual value, over the useful economk lrfe of that asset as foll¢)WS'. Equipment over 5 year8 Impalrnient of fixed assets A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being e$ts'malod where such indicators exist. Where the carrying value exceeds the recoverabk amount, the asset is impaired accordingly. Prior impaiments are also reviewed for possible reversal at reporting date. For the purposes of impairment testing, when rt is not possible to estimate the recoverable amount of an indwidual asset, an estimate is made of the woverable amount of the co$h-gener*ing unit to which the asset belongs. The ¢a$h-generating unil is the smallest idenlifiable group of assets that includgs the a$sgt and generates cash inflows that largely independent of the cash inflows from othar assets or groups of assets. For impaimenl testing of g¢)odwill, the good511 acquired in a business combination is, from the acquisition dale, allocated lo each of the cash-generating units that ale expected to benefit from the synergies of the combination, irrespectrve of whether other as$o1$ or liabilities of tho charity are assigned lo those units. Flnancial Instrumonts A financial asset or a financial liabilty is recognised only when the ¢harty becomes a patty to the contractual provisions of the instrument. Basic financial instruments are initially recognised al the amount receivable or payable including any related tran$¥lion $1$. Current assets and current liabilities are sub8equently measured al the &ish or other consideration expected to be paid or received and not discounted. Debt instruments arè 8ubs4uentty measured al amortised cosL Where inve$tment$ in shares are publicly traded or their fair value can otheNise be measured reliabty, the investment is subsequently measured al fair value with changes in fair value recognised in income and expendtture. All other such investments are subsequently measured at cost less impairment. 10
Sefton Support Group Notes to tho Financial Statements (eonth14*d) Year ended 31 December 2025 Accountlng pollcles (¢ofttinu•d) Flnanclal Instruments (¢ondnuedJ Other financial instruments, including derivatives, are initially recognised at fair value, unless paynI for an as$el is deferred beyond nomal business terms or financetl at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future paymènts discounted at a market rale of intere$l for a $imil?r debt instrument. Other financial instruments are subsequendy measured at fair value. wfth any changes rQgnIsed in the statement of financial actNittes. with the exception of hedging instruments in a designated hedging relationship. Financial assets th81 are measured at cost or amortised cost are revwed for obje¢tNe evidence of impairrnent at the end of each reporting date. If there is objedive evidence of impairment, an impairment loss is wognised under the appropriate heading in the slalemenl of financial activities in which th& initial gain was recognised. For all equity instruments regardléss of significance. and olherfinan¢ial assets that are indivKlual signrficanl, these are assessed individualty for impaim79nl. Other financial a$$els are of(her assessed individualty or grouped on th& basi$ of similar credit risk characteri$li¢$. Any reversals of impaimient are recogni8ed immediately, to the extént that the reversal does not result in a Carrying amount of the financial asset that exceed5 what the carrying amount woukl have been had the impaimient not previously been recognised. Donatlons and leg4¢io3 Unrestricted Funds Restricted Total Funds Funds 2025 Donatlons Donations 4,803 4.803 Grants National L¢ery Chrimes Family Charitable Trust YAPP Charitable Tiusl PH Holt Foundation Eanor Ralhbone Trust ElrLabelh Rathbone Trust John Moores Foundation Pilkington Charitable Trust The Camelia Trust Sefton CVS- UKSPF LCVS- Skelton Bounty The FORE 3.000 3.000 5,000 5,000 5,000 2,839 30.000 5,000 2,839 30,000 12,803 37.839 50.642 11
Sefton Support Group Notes to the Financial Statements Year ended 31 December 2025 Donatlons and Iggaclos {ttpU*d) Unrestricted Funds R&stricled Total Funds Fund5 2024 Donations Donations 11,582 11,582 Grants National Lottery Chrimes Famity Chartiable Trust YAPP Charitsble Trust PH Hott Foundation Eleanor Rathbone Trust Elvzabelh Ralhbone Trust John Moores Foundation Pilkington Charitable Trust Tho Camelia Trust Sefton CVS- UKSPF LCVS- Skelton Bounty The FORE 19,150 700 19,150 700 3,1)00 8.000 3,0 1.500 3,¢)00 8,000 3,000 1,500 5,000 500 5,000 500 32,582 19,850 52,432 Expondlturg on charltable activities by fund type Unrestricted Funds Restricted Total Funds Funds 2025 Direct charitable costs SLbPPOrt costs 19,346 1,512 20.858 20,806 40,152 1.512 20,8C 41,664 Unrestricted Funds Restricted Total Funds Funds 2024 Dired charitable c051s Support costs 19.067 1,020 20.087 3,865 22,732 1,020 23,752 3,665 Expenditure on charitable activltles by actlvty type Aclivtties undertaken direct Support Ti>tal funds osts 2025 Total fund 2024 Direct charitsble costs Govemance costs 40,152 40,152 1,512 41,664 22,732 1,020 23,752 1,512 1.512 40.152 12
Sefton Support Group Nots$ to the Financial Ststements (¢•nllnu¢d) Year ended 31 December 2025 Not In¢ome Nel income is stated after charginllcrediting).. 2025 2024 Depreciation of tangible fLxed assets 212 Ind8pend•nt •xamination f88s 2025 2024 Fees payable to the independent examiner for.. Independent examination of the financial ststemenls 1,068 1,020 Trustfje rTrUn¢TatIOn and •xp•ns•s No remuneration or other b8neffts frijm employment with the charity or a related éntity were received by the trustees. 10. Tanglble flxed assets Equipm8nt Ct At 1 January 2025 Additions 1,060 2,822 At 31 December 2025 3,882 Doprnclatlon At 1 January 2025 Charge for the year At 31 December 2025 212 989 Carrying amount At 31 December 2025 2,893 Al 31 December 2024 11. Creditors: amounts falllng du• wlthln one year 2025 2024 AccTuals and deferred income 1.158 1,020 13
Sefton Support Group Notes to the Financial Statements l¢•n#ttvod) Year ended 31 Decomber 2025 12. Analysls of charltable funds Unrnstrlct8d funds At 31 Decemr 2025 Al 1 January 2025 Income Expenditure Transfers General funds 21,522 12.803 120.8581 17 13,484 At 31 December 2024 At 1 January 2024 Income Expenditure Transfer8 General fijnds 8,967 32.582 {20.0871 21,S22 Restrlcted funds Al 1 January 2025 31 D•¢ombor 2025 Income Expenditure Transfers Restricted Funds 16,125 37.839 120,8061 {171 33,141 Al 31 December 2024 At 1 January 2024 Income Expenditure Transfers Restricted Funds 19,850 13.665} {60} 16,125 Restlted funds were given towards the core costs and project expendrture of Sèfton Support Group. A11 January 2025 At31 December 2025 Incom& Expenditure Transfers National Lottery Sefton CVS- UKSPF LCVS- Skelton Bounty The FORE 16,125 17,741) 15,000) 1565} 17.500) {20.806} 8,384 5.000 2.839 30,o¢JO {171 2.257 22.5(KJ 16,125 37,839 {17) 33,141 14
Sefton Support Group Notes to the Financial Ststements Year ended 31 Decemb•r 2025 13. Analys1$ of net ass•ts between funds Unrestrieted Funds Restricted Total Funds Funds 2025 Tangible fixed assets Current assets Credrtors less than 1 year 252 14,390 (1,1581 13.484 2,641 30,5¢)0 2,893 44,890 11,1581 46.625 33,141 Unrestricted Fund$ Re8tricl&Y Total Funds Funds 2024 Tangible fixed asset¥ Currgnl assets Credilor$1os$ than 1 year N8t assots 336 22.206 {1,020) 21.522 512 15,613 37,819 11,0201 37,647 16,125 14. Flnanclal instruments The charty currentty holds no financial inslrumenls. 15
Sefton Support Group Management Inforniation Year ended 31 Decembor 2025 Th• following pag•s do not fomi part of the financial statements. 16
Sefton Support Group Detalled Statement of Financial Activities Year ended 31 December 2025 2025 2024 Inme and endowments Donatlons and legacles Donations National Lottery Chrimes Fami Chari(able Trust YAPP Charitable Trust PH Hom Foundation Eleanor R8lhbone Trust ElrLabelh Rathbone Trust John Moores Foundation Pilkington Charitable Trust The Camelia Trust Sefton CVS- UKSPF LCVS - Skelton Bounty The FORE 4,803 11.582 19,150 700 3,000 8.CQO 3,000 1.500 3,000 5,000 5,000 500 5,000 2.839 30.000 50,642 52,432 Total incom• 50,642 52,432 Expendlture Expendlture on charttablè actlvhlts Purchases Wages and salar Rent Rates and water Light and heat Rep8irs and maintenance Insurance Other molorltravel costs Legal and professional fees Telephone other office costs Depreciation Advertising and marketing Volunteers expenses Therapy products Project expenditure General expenses 283 7,500 7,500 1,049 7,799 189 2.380 339 298 107 2.016 525 102 212 3,697 480 1,646 137 256 14 1.819 238 4,676 1.580 341 11,21S 2,294 2,837 1,378 41,664 23,752 Total oxponditure 41,664 23,752 N•t income 8,978 28,680 17
Sefton Support Group Notss to the Detailed Statement of Financial Activities Y•ar •nded 31 December 2025 2025 2024 Expenditure on charitable activities Dlrect charltable costs Actlvftles undertaken dlrnctly Purchases Wages and salaries Rent Rates & water Light & heat Repairs & maintenance Insurance 283 7,500 7.500 1,049 7.799 189 2.380 339 298 1.646 137 256 F li Other motorhravel costs Professional fees Telephone other office costs Depre¢ialion Advertising and marketing Volunteers expenses Therapy products Project expenditure General oxpen$es 14 307 107 525 102 212 3,697 480 238 777 4,676 1,580 341 11,215 2,294 2,837 1,378 40,152 22,732 Govemance c¢)sts Accountancy fees 1,512 1,020 Exponditure on charitablè activiti•s 41,664 23,752 18