WEST EVERTON
COMMUNITY COUNCIL
Trustees, Report and
Financial Statements
Year Ended 31st March 2024
Company Number: 03211431
Charity Number: 1060761

WEST EVERTON COMMUNITY COUNCIL
CONTENTS
Page
Trustees, Annual Report
Statement of Trustees, Responsibilities
Independent Examinerfs Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Financial Statements

WEST EVERTON COMMUNITY COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
The trustees are pleased to present their annual report for the year ended 31 $t March 2024.
The financial statements have been prepared in accordan￿ with the charity's trust deed,
the Charities Act 2011 and Accounting and Reporting by Charities: Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland published
(FRS 102) (as amended for accounting periods commencing from 1 St January 2019).
OBJECTIVES AND ACTIVITIES
The Charty's objectives are to promote the benefit of the inhabitants without distinction of
sex, sexual orientation, age disability, nationality, race or of political, religious or other
opinions, by associating together the said inhabitants and the statutory authorities,
voluntary, businesses and other organisations in a common effort to advance education
and to provide facilities in the interests of social welfare for recreation and leisure-time
occupation with the object of improving the conditions of life for the said inhabitants.
to
establish, or secure the establishment of a Community Centre and to maintain and
manage the same (whether alone or in co-operation with any statutory authority or other
person or body) in furtherance of the Objects", - to promote such other charitable purposes
as may from time to time be determined.
The Charity aims to achieve its objectives through the projects, partnerships and forums
detailed in this report.
Public Benefit
West Everton Community Council (WECC) continued to ensure that local people are
involved in consultation regarding developments in their area.
In considering the objectives and activities, the Trustees have considered Charity
Commission guidance on Public Benefit to ensure that WECC is meeting its Public Benefit
requirements.
ACHIEVEMENTS AND PERFORMANCE
This year has been another difficult for the community of West Everton. The cost-of-living
crisis, the continuing austerity, low wages, insecure work, cuts to welfare, continues to hit
our community very hard and continues to undermine the majority of local residents.
Increasing numbers of West Everton residents of all ages are living with chronic poverty (in
work as well as out of work), are continuing to struggle to make ends meet, and are facing
food, fuel, fumiture, and digital povety and living on very low incomes. As always, the
volunteers, staff, and trustees of WECC continue to rise to the challenge, although that
pressure is taking its toll people's health and wellbeing.
WECC continues to listen to, work alongside and provide high levels of support to individual
residents and families in a respecfful and sensitive way. and our work continues to be
rooted in community development principles. Volunteers from within the community
(including from within our Board of Trustees) continue to work alongside WECC staff to
operate on a weekly basis, a Trussell Trust foodbank.

WEST EVERTON COMMUNITY COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
WECC also operates its own pantry {using the 'Your Local Pantry, model) on a weekly
basis which provides a cooked meal for residents who are members. This acts as a friendly
community space throughout the year including a warm Spa￿ in the winter months.
Crucially it also acts as a connecting space for other support and advice needed, running
alongside our welfare advice project provided through the local Citizens Advi￿ Bureau
(Citizens Advi￿ Liverpool, known as CAL).
In addition to this WECC continues to operate our own food project, throughout the year,
delivering food parcels across the community based on a 'traffic light, system of need and
connecting with other infomation and advice services including the Council's 'local welfare
scheme, (known as the Liverpool Citizens Support Scheme), Citizens Advice Liverpool and
contact details of the local Councillor (who is also a Trustee of WECC).
Liverpool Football Club (LFC) and the Royal Court Theatre Company continue to support
WECC'S food projects over the Christmas period.
Funding for these projects continues to be provided by local and national grant making
trusts, local housing providers, Feeding Liverpool (distributing the Government Household
Support Fund), LCVS (Community Impact Fund) and WECC has a subscription with
Fareshare.
Donations of clothing and toiletries are also provided from people with connections to the
community and those who had first-hand knowledge and experience of WECC and lived
experien￿ of poverty. WECC also works with 'Food for Thought, who share knowledge and
practical support on cooking and growing fruit and vegetables.
Digital aC￿sS remains a problem for many residents and WECC has refurbished a
portacabin which includes refurbished desktop computers and for local families to use.
WECC continues to hold its upcycling clothes and sewing club which sewing machines, run
by an experience community worker, and which acts as a community space for residents to
connect (especially those who are new to the neighbourhood), learn together, extend, and
share and learn skills, and helps with managing to make ends meet. WECC also continues
to hold its weekly and very popular 'community bingo, session, run by the residents
themselves, many of whom are volunteers with the food projects.
WECC'S community development manager continues to work long term with and support
several local families, particularly those who distrust the 'professionals' within discretionary
and statutory sen4ices. This work also includes support and friendship to families who have
moved into West Everton for the first time, those who have gained refugee ststus, or
received work permits, and helped provide them with advice, support, connections and
friendships within their new community.
WECC continues to run a playscheme with food and activities in the school holiday's part
funded by the Government's Holiday Activity Fund and the charitable grants.
Community events, such as our now annual 'Lights of Hope, held early in De￿Mber, a
community Halloween event in November, events for Valentine's Day in February, and
Mothers, Day continue to bring the community together and so help to keep us strong,
connected and looking out for each other through these difficult times.
WECC continues to ensure local residents voices are heard and issues are raised on
issues such as housing, stalled developments, levels of income, parking and community
safety and other issues important to the community.

WEST EVERTON COMMUNITY COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
A community survey co-designed with residents. has also been started and will report later
next year. The results of this will be shared with the relevant decision makers including the
Council.
The structure and diversity of the membership of the Trustees is reviewed annually and
WECC continues to ensure residents are always in the majority for all decisions made.
Trusted partners are involved, and their views and input respected and welcomed.
WECC continues to use the strapline 'nothing about us without us is for us, which has
served to keep WECC focussed, helped partners to understand what our principles are and
how we work, and helped Trustees to ensure the community remains the beating heart of
the organisation.
WECC was gifted the former Friary Primary School building by the Archdiocese of Liverpool
in November 2010 and given a 150-year lease. The building acts as a community hub and
connection point for West Everton residents and provides a base that gives the community
and WECC staff and Trustees the ability to respond quickly and flexibly to community
identified needs and link with our trusted partners. It remains, however, very expensive to
run, and is in need of urgent renovation so grant funding continues to be received for minor
capital works and repairs.
Discussions continue to be held with the archdiocese and the community. Trustees, staff
and trusted partners to look at all the options for a sustainable solution which would ensure
WECC can continue to respond to the needs of and opportunities identified by the
community, grow our collaboration with our nehvork of trusted partners and help ensure the
sustainability of the local West Everton neighbourhood.
FINANCIAL REVIEW
Total income in the year was £173,801 (2023: £155,021) of which £142,257 (2023:
£116,173), related to funding for projects upon which restrictions are placed.
Total expenditure in the year was £182.359 (2023- £152,226), leaving a deficit for the year
of £8,558 (2023 surplus £2,795)
At 31st March 2024 the charitsble company's reserves stood at £2,160,450 {2023:
£2,169,008) of which £2,000,818 (2023: £2,015,454) represent the right of use asset and
£36,207 {2023: £49,577) represented restricted funds.
Risk Management
The trustees hav8 conducted a review of the major risks to which the charitable company is
exposed and, where appropriate, systems or prO￿d￿reS have been established to mitigate
the risks the charity faces. Extemal risks to funding have led to the development of a
strategic plan which will allow for the diversification of funding and activities, funding strands
have become more competitive and reduced in availability.
Internal control risks are minimised by the implementation of procedures for authorisation of
all transactions and projects. PrO￿dureS are in place to ensure Complian￿ with health and
safety of staff, volunteers, service users and visitors to the premises.
Standards are monitored both intemally and externally to ensure consistent quality of
delivery for all operational aspects of the charity. These procedures are periodically
reviewed to ensure that they continue to meet the needs of the charitable company.

WEST EVERTON COMMUNITY COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
Reserves Policy
It is the policy of the charitable company to maintain unrestricted funds, which are free
reserves at a level to cover redundancy provision, lease commitments and three months,
running costs should no furth8r funding be received.
At the end of the financial year, unrestricted fvnds totalled £2,124,243 (2023: £2,119,431)
of which £87,941 (2023: £90,061) is represented by tangible assets and £2,000,818 (2023:
£2,015,454) of right of use asset, leaving surplus free reserves of £35,484 (2023: £13,916).
The charitable company requires £16,862 for redundancy provision, £4,488 lease
commitments and £6,683 for three months, running costs, (total £28,050). {2023: £30.075)
PLANS FOR FUTURE
We plan to continue to strengthen the charitsble company for the benefit of the West
Everton Community, ensuring it becomes more sustainable whilst remaining community
led. The long-term future of our building still remains a major priority with plans being drawn
up and funding explored.
We will continue to bring running costs of the building down while ensuring we have a
building that can be used as a community hub to respond to the needs and opportunities
identified by the local community including addressing food security, digital access, a¢￿sS
to information and advice, responding to increasing levels of chronic stress and anxiety,
family support needs, access to employment, and community events to increase community
cohesion and lessen community isolation.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The organisation is a charitable company limited by guarantee (registered in England and
Wales No 03211431} incorporated on 12th June 1996 and having registered as a charity
(number 1060761) on 17th February 1997.
The Goveming Instruments under which the charitsble company operates comprise of the
Memorandum and Articles of Association dated 30th May 1996.
The Board of Trustees who are also the Directors of the Company, who appoint the staff
and who are responsible for the day to day running of the charity.
The charitable company is govemed by a Board of Trustees. Trustees are appointed by the
membership at the Annual General Meeting. The majority of trustees are always residents
living within West Everton.
The organisation employs a small team of staffs who under the guidance of trustees and
using community development principles identify and respond to the needs of the local
community.
We have regular trustees, meetings where govemance issues are dealt with and a variety
of community and partnership forums where community issues are identified, action
planned, and progress reported.

WEST EVERTON COMMUNITY COUNCIL
TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2024
REFERENCE AND ADMINISTRATIVE DEfAILS
NAME:
West Everton Community Council
03211431
COMPANY NUMBER
CHARITY NUMBER
1060761
REGISTERED OFFICE
The Friary Centre
Bute Street
Liverpool
Merseyside
L5 3LA
TRUSTEES:
S A Anderson
A Byme (Chair)
J Corbett
J Dumbell
A Fitzgerald
H Karim
M Keams Vaughan
K Mashjari
M McDonnell
P Moseley
A M Roach
(Resigned 10th March 2023)
COMPANY SECRETARY:
J Sandford Corfoett
INDEPENDENT EXAMINER
Mrs Ying Huang ACCA
CIO LCVS, 151 Dale Street
Liverpool, L2 2AH
The Co-operative Bank
6 Olympic Court, Monfford Street
Manchester, M5 2DQ
BANKERS.
A Byrne - Trustee
Date

WEST EVERTON COMMUNITY COUNCIL
STATEMENT OF TRUSTEES, RESPONSIBILITIES
Company law requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charitable company
as at the balance sheet date and of its incoming resources and application of
resources, including income and expenditure, for the financial year. In preparing
those financial statements, the trustees should follow best practice and:
select suitable accounting policies and then apply them consistently.
observe the methods and principle in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
prepare the financial ststements on the going concern basis unless it is
inappropriate to presume that the company will continue as a going concern.
state whether applicable accounting standards have been followed, subject to any
material departure disdosed and explained in the financial statements.
The Trustees are responsible for maintaining proper accounting records which
disclose with reasonable accuracy at any time the financial position of the charitable
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
charitable company and hence for taking reasonable steps for the prevention and
detection of fraud and other irregularities.
The financial statements have been prepared in accordance with the charity's trust
deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement
of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland published (FRS 102) (effective 1st January 2019).
ON BEHALF OF THE BOARD:
Corbett
Trustee
The Friary Centre
Bute Street
Liverpool
L5 3LA
/ o L(4-

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
WEST EVERTON COMMUNITY COUNCIL
I report on the accounts of the charitable company for the year
ended 315t March 2024, which are set out on pages 9 to 24.
The trustees (who are also the directors of the company for the
purposes of company law) are responsible for the preparation of
the accounts. The trustees consider that an audit is not required
for this year under section 144(2) of the Charities Act 2011 (the
2011 Act) and that an independent examination is needed.
It is my responsibility to:
examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the general Directions
given by the Charity Commission (under section 145(5)(b) of
the 2011 Act, and
to state whether particular matters have come to my
attention.
Res
ective
res
onsibilities of
trustees and examiner
Basis of inde
endent
examiner s statement
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 or disclosures in
the accounts, and seeking explanations from the trustees
conceming 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.
Inde
endent examinerfs In connection with my examination, no matter has come to my
statement
attention:
(1} which gives me reasonable cause to believe that in, any
material respect, the requirements:
to keep accounting records in accordance with section
386 of the Companies Act 2006; and
to prepare accounts which accord with the accounting
records and comply with the accounting requirements of
section 396 of the Companies Act 2006 and with the
methods and principles of the Statement of
Recommended Practice: Accounting and Reporting
Charities
have not been met; or
(2) to which, in my opinion. attention should be drawn in order
to enable a proper understanding of the accounts to be
reached.
Name:
Mrs Ying Huang
Relevant professional qualification or body: ACCA
Address: clo LCVS, 151 Dale Street. Liverpool, L2 2AH
Dated:

WEST EVERTON COMMUNITY COUNCIL
STATEMENT OF FINANCIAL ACTIVITIES (includlng Income & expenditure)
FOR THE YEAR ENDED 31ST MARCH 2024
Notes
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
Income and endowments
from
Donations and legacies
Charitable activities
3a
3b
28,999
2.545
28,999
144,802
35,896
119,125
142,257
Total income
31,544
142,257
173.801
155,021
Expenditure on
Charitable activities
26,732
155,627
182,359
152,226
Total expenditure
26,732
155,627
182,359
152,226
Net incomel(expendituro),
net movements In funds
4,812
(13,370)
(8,558)
2,795
Total funds brought forward
Restated
10. 11
2,119,431
49,577 2,169,008 2,166,213
Total funds carried forward
9-11
2.124,243
36,207 2.160,450 2,169,008
The notes on pages 11 to 24 form part of these accounts.
All the above amounts relate to continuing activities of the charitable company.

WEST EVERTON COMMUNITY COUNCIL
BALANCE SHEET AS AT 31ST MARCH 2024
COMPANY NUMBER 03211431
Notes
31st March 2024
31sI March 2023
Flxed assets
Tangible fixed assets
Right of use lease
92,221
2,000.818
92,974
2,015,454
2,093,039
2,108,428
Current assets
Debtors
Cash at bank and in hand
4,855
64,548
3,545
58,734
69.403
62,279
Current liabilities
Creditors: amounts falling
due within one year
(1,992)
{1,699)
Net current assets
67,411
60,580
Total assets less current
liabilities
2,160,450
2,169,008
Funds."
Unrestricted funds
Restricted funds
9.10
9,11
2,124,243
36,207
2,119,431
49.577
2,160,450
2,169,008
These financial statements have been prepared in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland (FRS102).
These accounts have been prepared in accordan￿ with the provisions applicable to
small companies subject to the small companies, regime and in accordance with
FRS102 SORP.
For the period covered by these accounts the company was entitled to exemption under
section 477 of the Companies Act 2006 relating to small companies.
No members have required the company to obtain an audit of its accounts for the year
in question in accordance with section 476 of the Companies Act 2006.
The trustees, who are the directors of the company, acknowledge their responsibility for
complying with the requirements of the Act with respect to accounting records and the
preparation of financial statements.
A Byrne
Director
10

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
1. Limited Liability
The Charity is a company limited by guarantee. Each member's liability is limited to £10.
2. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with the charity's trust deed,
the Charities Act 2011 and Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance
with the Financial Reporting Standard applicable in the UK and Republic of Ireland
published (FRS 102) (as amended for accounting periods commencing from 1 st January
2019) and Charities Act 2011 and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the
charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention with
items recognised at cost or transaction value unless otherwise stated in the relevant
note(s) to these accounts.
The Charity has taken advantage of the provisions in the SORP for Charities applying
FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
At the time of approving the accounts, the trustees have a reasonable expectation that the
charitable company can build up to have adequate reserves to continue in operational
existence for the foreseeable future. Thus, the trustees continue to adopt the going
concem basis of accounting in preparing the accounts.
Fund accounting
Unrestricted funds are the charity's free reserrfes available for the trustees to apply in
accordance with the charitable company's charitable objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes
is charged to the fund.
Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficient
certainty of receipt and so it is probable that the income will be re￿ived, and the amount
of income receivable can be measured reliably.
Donations and legacies comprise of donations and general grants which are recognised in
the accounts when received, with the exception of known legacies which are accounted
for when their receipt is certain.
Income from charitsble activities is recognised on an accrual's basis except for grants
receivable, which are recognised on the date on which their unconditional payment is
confirmed by the donor.

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Expenditure recognition
Liabilities are recognised as soon as there is a legal or constructive obligation committing
the charttable company to that expenditure, it is probable that settlement will be required,
and the amount of the obligation can be measU￿d reliably.
All expenditure is accounted for on an accrual basis. All expenses, including support costs
and governance costs, are allocated or apportioned to the applicable expenditure
headings in the Statement of Financial Activities. Support and governance costs are
applied to unrestricted funds unless specifically included in the restrictions, as specified by
the donor.
Expenditure on charitable activities relates to the operation of the charity comprising of
direct charitable expenditure to meet the objectives of the charitable company. Support
and governance costs relate to the management and operation of the organisation and
also compliance with constitutional and statutory requirements in producing the annual
report. These are dealt with in the Statement of Financial Activities when payment has
been approved by the charitable company.
Fixed Assets
Capital expenditure of £250 and above is stated in the balance sheet at cost less
accumulated depreciation. Depreciation is provided to write off the cost of each asset over
its expected useful life as below:
Equipment
Fixtures & Fittings
Leasehold improvements
Right of use assets
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other
short-term liquid investments with original maturities of three months or less, and bank
overdrafts.
200/0 per annum straight line basis
20 % per annum straight line basis
2 % per annum straight line basis
Over the term of the lease
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments.
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity
becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts
and there is an intention to settle on a net basis or to realise the asset and settle the
liability simultaneously.
12

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets dassified as receivable
within one year are not amortised.
Basic financial liabllities
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the
debt instrument is measured at the present value of the future receipts discounted at a
market rate of inte￿st. Financial liabilities classified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest
rate method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or
are discharged or can￿lled.
Taxation
Income and gains are exempt from taxation as they are re￿iVed and applied for
charitable purposes only. The charitable company benefits from various exemptions from
taxation afforded by tax legislation and are not liable to corporation tax on income or gains
falling within those exemptions.
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and
liabilities that are not readily apparent from other sources. The estimates and associated
assumptions are based on historical experience and other factors that are relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions
to accounting estimates are recognised in the period in which the estimate is revised
where the revision affects only that period, or in the period of the revision and future
periods where the revision affects both current and future periods.
3. Income and endowments from:
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
Donations and Legacies
Donations
28,999
28,999
35,896
Income from donations and legacies in 2023 related wholly to unrestricted funds.
13

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
2024
Total
2023
b. Charitable activities
Ann Duchess of Westminster
Fund
Cash for Kids
Citizen Advice Liverpool
Household Support Fund
Duchy of Lancaster Benevolent
Fund
Eleanor Rathbone Charitable
Trust
Feeding Liverpool
Foyle Foundation
Hemby Charity Trust
Henry Smith Charity
Jesuit Fund for Social Justi
John Moores Foundation
Julia and Hans Rausing Trust
LCVS Community Impact Fund
LCVS Holiday Activity and Food
Mayoral Neighbourhood Fund
Mpac
Mpac Eat to Meet
National Lottery Community
Fund
National Lottery Community
Fund (Cost of Living)
Pantry income
P H Holt Foundation
People Postcode Lottery
Pilkington Charities Trust
Plusdane
Postcode Neighbourhood Trust
Room hire
Tillotson Bradbery Charitable
Trust
Torus Foundation Community
Investment Fund
United Way UK
10.000
10,000
1,750
4.997
4,997
1.600
1,600
4,000
8,751
10,000
10,000
2,500
1,960
1,000
5,000
19,200
3,000
4,988
700
12,662
1,580
1,580
7,369
5,793
7,369
5,793
10,000
10,000
53,853
53,853
2,545
5,000
25,000
5,000
800
2,545
2,942
20,976
5.000
25,000
5.000
800
7,000
19,786
10
1,265
1,265
1,400
1,500
2.545
142,257
144,802
119,125
Income from charitable activities in 2023 comprised £2,952 for unrestricted funds and
£116,173 related to restricted funds.
14

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
4. Expenditure on charitable activities:
Direct Support &
Charitable Governance
Expenditure
Costs
Total
2024
Total
2023
To advance education and to provide
facilities in the interest of social welfare
for recreation and leisure time
145.943
36.416 182,359 152,226
. Analysed as follows:
2024
2023
D1￿ct charitable expenditure."
Staff salary costs
Building running costs
Activities
Fare Share
Food
Volunteer expenses
70,687
28,727
24,797
1,949
19,783
63,627
20,124
16,234
1,856
16,151
100
145.943
118.092
Support & Govemance costs."
Office costs
Insurance
Training
Sundry
Donation
Subscriptions
Community support
Card charges
Grant funding retumed
Registrar of Companies Filing fee
Payroll fees
Accountancy
Right of use depreciation
Depreciation
4.710
7,161
169
182
250
79
144
48
2,528
13
525
1.265
14,636
4,706
7,282
6,865
13
1.200
14,635
4,139
36,416
34,134
Total expenditure on charltable
activities
182.359
152,226
£155,627 (2023: £88,376) of the above expenditure relates to restricted funding.
15

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
b. Staff Costs
2024
2023
Gross wages and salaries
70,687
63,627
70,687
63.627
c. Particulars of employees:
The average number of employees during the year 5 (2023: 5). and calculated on the
basis of full-time equivalents. was as follows".
2024
2023
Charitable activities
No employee received emoluments of MO￿ than £60,000 during the year. (2023: none)
The Trustees are not remunerated for their services and are not included in the above
number of employees.
No out-of-pocket expenses were reimbursed to trustees in the year.
5. Tangible fixed assets
Equipment Fixtures &
Leasehold
Fittings Improvements
Total
Cost
At 1st April 2023
Additions
Disposals
10,597
8,309
3,953
103,179 122,085
3,953
(510)
(510)
Balance at 31st March 2024
10,087
12,262
103,179
125,528
Accumulated Depreciation
At 1 sl April 2023
Charge for the year
Disposals
7,943
1.666
(510)
6,723
977
14,445
2,063
29,111
4,706
(510)
Balance at 31st March 2024
9,099
7,700
16,508
33.307
Net Book Value at 31st March
2024
988
4,562
86,671
92,221
Net Book Value at 31st March
2023
2,654
1.586
88,734
92,974
16

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
6. Right of use assets
Lease
Total
Cost:
Balance at 1 St April 2023
2.074,000
2,074,000
Balance at 31st March 2024
2,074,000
2.074,000
Depreciation:
Balance at 1 st April 2023
Charge for the year
58,546
14,636
58,546
14,636
Balance at 31st March 2024
73,182
73,182
Net Book Value at 31st March 2024
2,000,818
2.000,818
Net Book Value at 31st March 2023
2,015,454
2,015,454
Charitable Incorporated Organisation holds a peppercom lease agreement (150 years)
with Liverpool Roman Catholic Archdiocesan Trustees for the building former Faith
Primary School, (Friary Centre) Bute Street Liverpool L5 3LA for one hundred and fifty-
years starting on the1St November 2010
7. Debtors
2024
2023
Prepayments
4,855
3.545
8. Creditors: amounts falling due within one year
2024
2023
Accruals
Tax and social security
1,265
727
1,200
499
1,992
1,699
17

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
9. Analysis of Net Assets between Funds
Tangible
Fixed
Assets
Right of
use
Lease
Net
Current
Assets
2024
Total
Unrestricted Funds
General Fund
87.941 2,000,818
35.484 2.124.243
Restricted Funds:
Ann Duchess of Westminster
Fund
Citizens Advice Liverpool
Household Support Fund
LCVS Community Impact Fund
Mpac
Mpac Eat to Meet
National Lottery Community Fund
National Lottery Community Fund
Coronavirus Community Support
Fund
National Lottery Community Fund
(Cost of Living)
P H Holt Foundation
Peoples Postcode Lottery
Pilkington Charities Trust
Steve Morgan Foundation
steve Morgan Foundation
Emergency Fund
8,790
8,790
4,997
4,997
1,501
2,528
240
2,145
1,501
2,528
240
2,145
170
170
1,898
5,516
5,000
2.558
153
7,414
5,000
2,558
153
264
264
447
447
4.280
31.927
36,207
92.221 2,000,818
67,411 2,160,450
18

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Tangible
Fixed
Assets
Right of
use
Lease
Net
Current
Assets
2023
Total
Unrestricted Funds
General Fund
90,061 2,015,454
13,916 2,119,431
Restricted Funds:
Cash for Kids
Eleanor Rathbone Charitable
Trust
Feeding Liverpool
Hemby Charitsble Trust
Julia and Hans Rausing Trust
LCVS Community Impact Fund
Mpac
Mayoral Neighbourhood Fund
National Lottery - Awards for All
National Lottery Community Fund
Coronavirus Community Support
Fund
P H Holt Foundation
Steve Morgan Foundation
Steve Morgan Foundation
Emergency Fund
Torus Foundation Community
Investment Fund
803
803
4,000
2,019
2,500
19,200
450
3,866
700
4,000
2,019
2,500
19,200
450
3,866
700
989
989
339
339
163
528
12.376
12,539
528
894
894
750
750
2.913
46,664
49.577
92,974 2,015.454
60,580 2,169,008
10. Unrestricted Funds
Movement in the
Reserves at Income Expenditure Reserves at
beginning of
end of year
year
ear
2024
General Fund
2.119,431
31,544
(26,732)
2,124,243
19

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Movement in the
Reserves at Income Expenditure Reserves at
beginning of
end of year
year
ear
2023
General Fund
2,144,433
38,848
(63,850)
2,119,431
General Fund is used to finance the charitable company's general activities as outlined in the
Trustees, Report.
20

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
11. Restricted Funds
Movement In the
Income
Expenditure
ear
Reserves at
beginning of
year
Reserves
at end of
year
2024
Ann Duchess of Westminster
Fund
Cash for Kids
Citizens Advice Liverpool
Household Support Fund
Duchy of Lancaster
Benevolent Fund
Eleanor Rathbone Charitsble
Trust
Feeding Liverpool
Foyle Foundation
Hemby Charity Trust
Julia and Hans Rausing Trust
LCVS Community Impact
Fund
Mayoral Neighbourhood Fund
Mpac
Mpac Eat to Meet
National Lottery - Awards for
10,000
{1,210)
(803)
8,790
803
4,997
4.997
1,600
(1,600)
4,000
2,019
(4,000)
(2,019)
(10,000)
(2,500)
{19,200)
{529)
{700)
(8,707)
(5.553)
(989)
10.000
2,500
19.200
450
1,580
1,501
700
3,866
7.369
5,793
2,528
240
989
National Lottery Community
Fund
National Lottery Community
Fund Coronavirus Cornmunity
Support Fund
National Lottery Community
Fund (Cost of Living)
P H Holt Foundation
Peoples Postcode Lottery
Pilkington Charities Trust
Plusdane
Steve Morgan Foundation
Steve Morgan Foundation
Emergency Fund
Tillotson Bradbery Charitable
Trust
Torus Foundation Community
Investment Fund
10,000
(7,855)
2,145
339
(169)
170
53,853
5,000
25,000
5,000
800
(46,439)
(12,539)
(22,442)
(4,847)
(800)
(264)
(447)
7,414
5,000
2,558
153
12,539
528
264
894
447
1,265
(1.265)
750
(750)
Carried Forward
49,577
142,257
(155,627)
36,207
21

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Movement in the
Income
Expenditure
ear
Reserves at
beginning of
year
Reserves
at end of
year
2023
Cash for Kids
Comic Relief Communty
Fund
Duchy of Lancaster
Benevolent Fund
E L Rathbone Charitable
Trust
Eleanor Rathbone Charitable
Trust
Feeding Liverpool
Hemby Charity Trust
Henry Smith Charity
Holiday Activity & Food
Jesuit Fund for social Justice
John Moores Foundation
Johnson Foundation
Julia and Hans Rausing Trust
LCVS Community Impact
Fund
LCVS Holiday Activity and
Food
Mayoral Neighbourhood Fund
Mpac
National Lottery - Awards for
1,750
(947)
(328)
803
328
2,991
(2,991)
3,000
(3,000)
333
4,000
8.751
2,500
1.960
{333)
{6,732)
4,000
2,019
2,500
(1,960)
{150)
(1,000)
(5,000)
{101)
150
1.000
5,000
101
19,200
3,000
19,200
450
(2,550)
4,988
700
12,662
(4,988)
(340)
(8.937)
(989)
340
141
700
3,866
989
1.978
National Lottery Community
Fund
National Lottery Community
Fund Coronavirus Community
Support Fund
P H Holt Foundation
Pilkington Charities Trust
Postcode Neighbourhood
Trust
Steve Morgan Foundation
Steve Morgan Foundation
Emergency Fund
Torus Foundation Communty
Investment Fund
United Way UK
8,960
(8.960)
509
{170)
339
325
20.976
7,000
19.786
(8,762)
(7.000)
(19,786)
{264)
(448)
12,539
792
528
1.342
894
490
1,400
(1,140)
(1,500)
750
1,500
Carried Forward
21,780
116,173
(88,376)
49,577
22

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
These are monies given to the charitable company to be spent at the discretion of the
Board of Trustees for specific charitable purposes.
Ann Duchess of Westminster Fund - Contribution towards weekly food
Cash for Kids - Contribution towards coats for kids
Citizens Advice Liverpool Household Support Fund - Contribution towards weekly
food over 65's
Comic Relief Community Fund - Contribution towards the running of the sewing group
project
Duchy of Lancaster Benevolent Fund - Contribution towards weekly food
E L Rathbone Charitable Trust- Contribution towards weekly food
Eleanor Rathbone Charitable Trust - Contribution towards weekly food
Feeding Liverpool - Contribution towards weekly food over 65's
Foyle Foundation - Contribution towards salary costs and insurance
Hemby Charity Trust- Contribution towards winder coats as part of the winter project.
Henry Smith Charity- Contribution towards playscheme day trip
Holiday Activity & Food - Contribution towards playscheme
Jesuit Fund for Social Justice - Contribution to celebrate the memory of Fr Michael
John Moores Foundation - Contribution towards salary costs
Johnson Foundation
Contribution towards gardening activities raising beds and
planting.
Julia and Hans Rausing Trust - Contribution towards staff salaries. running costs and
weekly food
LCVS Community Impact Fund - Contribution towards playscheme
LCVS Holiday Activity and Food ~ Contribution towards Lunches, Snacks & Activities
for May Playscheme
Mayoral Neighbourhood Fund - Contribution towards Fare Share and weekly food
pac - Contribution towards playscheme
pac Eat to Meet - Contribution towards weekly food
National Lottery - Awards for All - Contribution towards Salary costs
National Lottery Community Fund - Contribution towards salary costs
Natlonal Lottery Community Fund Coronavirus Community Support Fund
Contribution towards Covid19 food for the vulnerable
National Lottery Community Fund (Cost of Living) - Contribution towards salaries, running
costs, weekly food, white goods
PH Holt Foundation - Contribution towards salary costs
Peoples Postcode Lottery - Contribution towards salary costs and running costs
Pilkington Charities Trust- Contribution toward Christmas lights
23

WEST EVERTON COMMUNITY COUNCIL
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2024
Plusdane - Contribution towards coronation event.
Postcode Neighbourhood Trust - Contribution towards salary costs
Steve Morgan Foundation - Contribution towards Covid19 food for the vulnerable
Steve Morgan Foundation Emergency Fund - Contribution towards Covid19 food for
the vulnerable
Tillotson Bradbery Charitable Trust - Contribution towards pantry and weekly food
Torus Foundation Community Investment Fund - Contribution towards playscheme
United Way UK- Contribution towards supporting community food.
12. Operating Lease Commitments
There is an operating lease for a photocopier as set out below:
2024
2023
Due in one year
Due between 1 to 2 years
Due between 2 to 5 years
Over 5 years
1,056
1,056
2,112
264
1,636
4.488
1,636
13. Contingent Liabilities
There were no contingent liabilities as at 31 st March 2024 (2023: nil)
14. Related Parties
There were no related party transactions during the year ended 31 St March 2024 (2023".
none)
15. Guarantees
As at 31st March 2024, 11 members had given a guarantee of £10 each in the event of
th8 company winding-up, total". £110 (2023.13 members £130).
24