Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL Trustees, Report and Financial Statements Year Ended 31st March 2025 Company Number: 03211431 Charity Number: 1060761
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL CONTENTS Page Trustees. Annual Report Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet 10 Notes to the Financial Statements
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 st The trustees are pleased to present their annual report for the year ended 31 March 2025. 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). OBJECTIVES AND ACTIVITIES The Charity'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, furniture, and digital poverty 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 respectful 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.
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 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 space in the winter months. Crucially it also acts as a connecting space for other support and advi needed, running alongside our welfare advice project provided through the local Citizens Advice Bureau (Citizens Advice Liverpool, known as CAL). 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 experien of WECC and lived experience of poverty. Digital access 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 services. This work also includes support and friendship to families who have moved into West Everton for the first time, those who have gained refugee status, or received work permits, and helped provide them with advi, 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 Govemment's Holiday Activity Fund and the charitable grants. Community events, such as our now annual 'Lights of Hope, held early in December, 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. The results of a community housing survey, co-designed with residents, and community meetings on housing issues, were shared with the relevant decision makers including the Council
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 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 regarding the building and site continue to be held with the Archdiocese (who own the freehold), the community, Trustees. staff and trusted partners on the options available to enable WECC can continue to respond to the needs of and opportunities identified by the community, grow our collaboration with our network of trusted partners and help ensure the sustainability of the local West Everton neighbourhood. FINANCIAL REVIEW Total income in the year was £138,545 (2024: £173,801) of which £45,910 (2024: £142,257), related to funding for projects upon which restrictions are placed. Total expenditure in the year was £176,001 (2024: £182,359), leaving a deficit for the year of £37,456 (2024 deficit £8,558) At 31st March 2025 the charitable company's reserves stood at £2,122,994 (2024: £2,160,450) of which £1 ,986,181 (2024: £2,000,818) represent the right of use asset and £13,564 (2024: £36,207) represented restricted funds. Risk Management The trustees have conducted a review of the major risks to which the charitable company is exposed and, where appropriate, systems or procedures have been established to mitigate the risks the charity faces. External 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 prOdureS for authorisation of all transactions and projects. Procedures are in place to ensure compliance with health and safety of staff, volunteers, service users and visitors to the premises. Standards are monitored both internally and extemally 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.
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 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 further funding be received. The Trustees will be identifying a variety of income streams during the year including from hirings and from within unrestricted funds to increase the reserves to the balance required At the end of the financial year, unrestricted funds totalled £2,109,430 (2024: £2,124,243) of which £85,275 (2024: £87.941) is represented by tangible assets and £1,986,181 (2024: £2,000,818) of right of use asset, leaving surplus free reseNes of £37,974 (2024: £35,484). The charitable company requires £24,148 for redundancy provision, £3,432 lease commitments and £26,862 for three months, running costs, (total £54,442). (2024: £28,050) PLANS FOR FUTURE We plan to continue to strengthen the charitable 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 aCss, access 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 Governing Instruments under which the charitable 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 governed 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.
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL TRUSTEES, REPORT FOR THE YEAR ENDED 31ST MARCH 2025 REFERENCE AND ADMINISTRATIVE DETAILS 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 Byrne (Chair) J Corbett J Dumbell A FitzGerald H Karim M Keams Vaughan K Mashjari M McDonnell A M Roach C Clayton J Corbett (Appointed 26th November 2024) COMPANY SECRETARY: INDEPENDENT EXAMINER Mrs Ying Huang ACCA CIO LCVS, 151 Dale Street Liverpool, L2 2AH The Co-operative Bank 6 Olympic Court, Montford Street Manchester, M5 2DQ BANKERS: SvJTred by.. 19 December 2025 3?oE7876o24BF A Byrne- Trustee Date
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO 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 practi 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 statements on the going concern basis unless it is inappropriate to presume that the company will continue as a going cOnrn. state whether applicable accounting standards have been followed, subject to any material departure disclosed 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 charitsble 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 1 St January 2019). ON BEHALF OF THE BOARD: ned by.. 1150E5F14tN)2489 A Roach - Trustee The Friary Centre Bute Street Liverpool L5 3LA 19 December 2025 Date:
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO 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 31st March 2025, which are set out on pages 9 to 23. 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. 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 concerning any such matters. The procedures undertaken do not provide all the eviden 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. Res ective res onsibilities of trustees and examiner Basis of inde endent examiner's statement In connection with my examination, no matter has come to my Inde endent examiner's attention: statement (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. Signed by.. Name: Mrs Ying Huang Relevant professional qualification orEody: ACCA Address: clo LCVS, 151 Dale Street, Liverpool, L2 2AH 19 December 2025 Dated: OF051AE EBD
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL STATEMENT OF FINANCIAL ACTIVITIES (including Income & expenditure) FOR THE YEAR ENDED 31ST MARCH 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total 2025 Total 2024 Income and endowments from Donations and legacies Charitable activities 91,157 1,478 91,157 47,388 28,999 144,802 3b 45,910 Total income 92.635 45,910 138,545 173,801 Expenditure on Charitable activities 107,448 68,553 176,001 182,359 Total expenditure 107,448 68,553 176,001 182,359 Net incomel(expenditure), net movements in funds (14.813) (22.643) (37,456) (8,558) Total funds brought forward Restated 10, 11 2,124,243 36,207 2,160,450 2,169,008 Total funds carried forward 9-11 2,109,430 13,564 2,122,994 2,160,450 The notes on pages 11 to 23 form part of these accounts. All the above amounts relate to continuing activities of the charitable company.
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL COMPANY NUMBER 03211431 ST BALANCE SHEET AS AT 31 MARCH 2025 Notes 31st March 2025 31st March 2024 Fixed assets Tangible fixed assets Right of use lease 88,359 1,986,181 92,221 2,000,818 2,074,540 2,093,039 Current assets Debtors Cash at bank and in hand 3,969 46.863 4,855 64,548 50,832 69,403 Current liabilities Creditors: amounts falling due within one year (2,378) (1,992) Net current assets 48,454 67,411 Total assets less current liabilities 2,122,994 2,160,450 Funds." Unrestricted funds Restricted funds 9,10 9,11 2,109,430 13,564 2,124,243 36,207 2,122,994 2,160,450 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. Approved by the Board on SvJTred by.. QE%WI6QWF... A Byrne Director 10
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 concern basis of accounting in preparing the accounts. Fund accounting Unrestricted funds are the charity's free reserves 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 received, 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 exptIOn of known legacies which are accounted for when their receipt is certain. Income from charitable 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.
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured 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 balan 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. 20 % 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 paty 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
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 classified as receivable within one year are not amortised. Basic financial liabilities 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 interest. 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 cancelled. Taxation Income and gains are exempt from taxation as they are received 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 experien 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 2025 2025 Total 2025 Total 2024 a. Donations and Legacies Donations 91,157 91,157 28,999 Income from donations and legacies in 2024 related wholly to unrestricted funds. 13
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Restricted Funds Funds 2025 2025 Total 2025 Total 2024 b. Charitable activities Ann Duchess of Westminster Fund Citizen Advice Liverpool Household Support Fund Duchy of Lancaster Benevolent Fund Foyle Foundation John Moores Foundation Johnson Foundation LCVS Community Impact 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 Sutton Croft HAF The Neighbourly Community Fund Tillotson Bradbery Charitable Trust Torus Foundation 10,000 8,622 8,622 4,997 1 ,600 10,000 10,000 2,800 10.000 2,800 1,580 7,369 5,793 10,000 1,700 1,700 53,853 1,478 1,478 2,545 5,000 25,000 5,000 800 5,000 900 15,158 5,000 900 15,158 230 230 1 ,265 1,500 1,500 1.478 45,910 47,388 144,802 Income from charitable activities in 2024 comprised £2,545 for unrestricted funds and £142,257 related to restricted funds. 4. Expenditure on charitable activities: Direct Support & Charitable Governance Expenditure Costs Total 2025 Total 2024 To advance education and to provide facilities in the interest of social welfare for recreation and leisure time 143,735 32,266 176,001 182,359 14
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 . Analysed as follows: 2025 2024 Direct charitable expenditure." Staff salary costs Building running costs Activities Fare Share Food 80,976 32,250 10,619 974 18,916 70,687 28,727 24,797 1,949 19,783 143,735 145,943 Support & Govemance costs." Office costs Insurance Training Sundry Donation Subscriptions Community support Card charges Grant funding returned Registrar of Companies Filing fee Payroll fees Accountancy Professional Fees Right of use depreciation Depreciation 3,663 7,519 4,710 7,161 169 182 250 79 144 48 2,528 13 525 1,265 83 34 468 1.328 672 14,636 3,863 14,636 4,706 32,266 36,416 Total expenditure on charitable activities 176.001 182.359 £68.553 (2024: £155,627) of the above expenditure relates to restricted funding. b. Staff Costs 2025 2024 Gross wages and salaries 80,976 70,687 80,976 70,687 15
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 c. Particulars of employees: The average number of employees during the year 4.9 (2024: 5), and calculated on the basis of full-time equivalents, was as follows: 2025 2024 Charitable activities No employee received emoluments of more than £60,000 during the year. (2024: none) The Trustees are not remunerated for their SerrflS 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 1 st April 2024 Additions Disposals 10,087 12,262 103,179 125,528 Balance at 31 sl March 2025 10,087 12,262 103,179 125,528 Accumulated Depreciation At 1st April 2024 Charge for the year Disposals 9,099 677 7,700 1,122 16,508 2,063 33,307 3,862 Balance at 31 sl March 2025 9,776 8,822 18,571 37,169 Net Book Value at 31st March 2025 311 3,440 84,608 88,359 Net Book Value at 31st March 2024 988 4,562 86,671 92,221 16
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 6. Right of use assets Lease Total Cost: Balance at 1st April 2024 2,074,000 2,074,000 Balance at 31st March 2025 2,074,000 2,074,000 Depreciation: Balance at 1st April 2024 Charge for the year 73,182 14,637 73,182 14,637 Balance at 31st March 2025 87,819 87,819 Net Book Value at 31st March 2025 1,986,181 1,986,181 Net Book Value at 31st March 2024 2,000,818 2,000,818 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 the1 St November 2010 7. Debtors 2025 2024 Prepayments 3,969 4,855 8. Creditors: amounts falling due within one year 2025 2024 Accruals Tax and social security 1,328 1,050 1,265 727 2,378 1,992 17
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 9. Analysis of Net Assets between Funds Tangible Fixed Assets Right of use Lease Net Current Assets 2025 Total Unrestricted Funds General Fund 85,275 1.986,181 37.974 2,109,430 Restricted Funds: Citizens Advice Liverpool Household Support Fund LCVS Community Impact Fund Mpac National Lottery Community Fund (Cost of Living) Sutton Croft 6,204 6,204 1,185 2,528 1 ,899 1 ,748 1,185 2,528 1,899 1,748 3,084 10,480 13,564 88.359 1.986,181 48.454 2,122,994 18
Docusign Envelope ID.. 58ABED8C-OOC34726-A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 10. Unrestricted Funds Movement in the Reserves at Income Expenditure beginning of year ear Reserves at end of year 2025 General Fund 2.124,243 92,635 (107,448) 2,109,430 19
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Movement in the Reserves at Income Expenditure beginning of year ear Reserves at end of year 2024 General Fund 2,119,431 31,544 (26,732) 2,124,243 General Fund is used to finance the charitable company's general activities as outlined in the Trustees. Report. 11. Restricted Funds Movement in the Income Expenditure ear Reserves at beginning of year Reserves at end of year 2025 Ann Duchess of Westminster Fund Citizens Advice Liverpool Household Support Fund John Moores Foundation Johnson Foundation 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 Plusdane Steve Morgan Foundation Steve Morgan Foundation Emergency Fund Sutton Croft HAF The Neighbourly Community Fund Torus Foundation 8.790 (8.790) 4.997 8.622 (7.415) (10,000) (2.800) (316) 6,204 10,000 2,800 1,501 2,528 240 1,185 2,528 1,700 (1,940) (2,145) 2,145 170 (170) 7,414 5,000 2.558 153 (5,515) (5,000) (2.558) (5.153) (900) (264) (447) (13,410) (230) (1.500) 1,899 5,000 900 264 447 15,158 230 1,748 1,500 Carried Forward 36,207 45,910 (68,553) 13,564 20
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 (4.000) (2,019) (10.000) (2,500) (19.200) (529) (700) (8,707) (5.553) (989) 2,019 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 Community 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 FonNard 49.577 142.257 (155.627) 36.207 21
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 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 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. John Moores Foundation - Contribution towards salary costs Johnson Foundation - Contribution towards Portacabin Refurbishment Julia and Hans Rausing Trust - Contribution towards staff salaries, running costs and weekly food LCVS Community Impact Fund- Contribution towards 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 National 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 Plusdane - Contribution towards coronation event. Steve Morgan Foundation - Contribution towards Covid19 food for the vulnerable Steve Morgan Foundation Emergency Fund Contribution towards Covid19 food for the vulnerable Sutton Croft Holiday Activity and Food Contribution towards Lunches, Snacks & Activities for Playscheme 22
Docusign Envelope ID.. 58ABED8C-OOC3472&A9EA-933480A8AAAO WEST EVERTON COMMUNITY COUNCIL NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 The Neighbourly Community Fund - Contribution towards pantry and weekly food Tillotson Bradbery Charitable Trust - Contribution towards pantry and weekly food Torus Foundation Community Investment Fund - Contribution towards playscheme 12. Operating Lease Commitments There is an operating lease for a photocopier as set out below: 2025 2024 Due in one year Due between 1 to 2 years Due between 2 to 5 years Over 5 years 1.056 1,056 1.320 1,056 1,056 2,112 264 3,432 4,488 13. Contingent Liabilities There were no contingent liabilities as at 31 st March 2025 (2024: nil) 14. Related Parties There were no related party transactions during the year ended 31 St March 2025 (2024: none) 15. Guarantees As at 31 st March 2025, 11 members had given a guarantee of £10 each in the event of the company winding-up, total: £110 (2024.11 members £110). 23