FAZAKERLEY COMMUNITY FEDERATION (COMPANY LIMITED BY GUARANTEE) REGISTERED COMPANY NUMBER: 3419912 (England and Wales) REGISTERED CHARITY NUMBER: 1065108 REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 CONTENTS Company Information Trustees' Report Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Page 3 4to 7 8 9 10 11 to 18 2
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) CHARITY & COMPANY INFORMATION For the year ended 31 MARCH 2025 Charity Name Fazakerley Community Federation (Limited by Guarantee) Registered Company Number 3419912 (England and Wales) Registered Charity Number 1065108 Registered Office Fazakerley Community Federation Life Long Learning Centre Formosa Drive Fazakerley Liverpool L10 7LQ Trustees/Directors John Davies Colette Mooney Bankers Lloyds Bank ple Church Street Liverpool L1 8BN Independent Examiner Counting for Communities Ltd 16 Holmwood Drive Liverpool L37 1PQ 3
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) TRUSTEES' ANNUAL REPORT For the year ended 31 MARCH 2025 The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the 'Accounting and Reporting STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The organisation which is a registered charity limited by guarantee was incorporated on 14 August 1997. The governing document is the company's memorandum and articles of association. Every member of the charity undertakes to contribute such amount as required (not exceeding £1) if the charity should be wound up. Appointment of Management Committee The Trustees, who are also directors for the purpose of company law, present their annual report and financial statements for the year ended 31 March 2025. The Board may appoint any person nominated by any member of the Association as a member of the Board of Trustees. No person who is not a member of the Association shall in any circumstances be eligible to hold office as a member of the Board of Trustees. Induction and training of new trustees Trustees are appointed on the basis of their ability to bring to the Board a range of skills to assist in the governance and development of the Charity. Before appointment they are guided by the project co-ordinator through a comprehensive induction procedure designed t give them a complete understanding of the aims and aspirations of the Charity. In addition Charity Commission literature is given to all Trustees on an on-going basis in order to assist them to understand their legal responsibilities. Organisational Structure Fazakerley Community Federation has a Management Committee who meets at least 4 times per year and is responsible for the strategic direction and policy of the charity. The secretary also sits on the Committee but has no voting rights. Risk identification and 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 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 externally to ensure consistent quality of delivery for all operational aspects of the charity. 4
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) TRUSTEES' ANNUAL REPORT For the year ended 31 MARCH 2025 These procedures are periodically reviewed to ensure that they continue to meet the needs of the charitable company. Public Benefit When planning and programming activities for the local residents the Trustees of Fazakerley Community Federation are mindful of the Charity Commissions guidelines on Public Benefit. OBJECTIVES AND ACTIVITIES The principle aims and objectives of the charity are: To promote the benefits to the inhabitants of the Fazakerley Community Federation area of benefit and its immediate environment without distinction of age, sex, race, political, religious or other opinions, by associating the Statutory Authorities, voluntary agencies, institutions, business and inhabitants in a common effort to advance education and provide facilities in the interest of social welfare for health, recreation and leisure time occupation with the object of improving conditions of life for the area of benefit and to promote all or any objects for the benefit of the communities which now or hereafter may be deemed by law to be charitable. ACHIEVEMENT AND PERFORMANCE Review of Activities and Income generation Community Support Initiatives Over the past year, the Federation has remained committed to supporting our local community through a range of impactful initiatives. We continue to operate the Food Club, which gives members access to affordable groceries, hygiene items, and cleaning supplies through our Community Pantry. This service now supports over 500 members. Additionally, we provide food parcels to vuinerable individuals who are unable to visit the pantry or are referred by schools, agencies, and other partners. Advice Services We continue to employ two fuli-time and one part-time advice workers who have collectively secured over E1 million in additional benefits and back payments for clientsboosting both individual wellbeing and the local economy. Karonga Community Gardens The Karonga Community Gardens Project continues to thrive, with more than 20 volunteers' actively growing produce. Surplus food from the gardens is donated to the Community Pantry. This initiative also plays a vital role in our broader strategy to promote health, wellbeing, and reduce poverty. Expansion plans are currently being considered Community Hub Activities Our community library has transformed into a vibrant community hub, hosting a wide variety of activities such as yoga, jewellery making, book clubs, storytelling sessions, knitting groups, salsa dancing, and arts and crafts. During the colder months, the Centre served as a Warm Hub offering hot meals and a safe, heated space to help residents reduce their energy costs. A highlight of the year was the Christmas Party we hosted for pupils from a local primary school, which was warmly received by the community and we will continue with this work. Food Services we have continued to operate the Community Pantry and provide meals and food support to individuals and families, helping to combat food insecurity in the area which continues to be an issue as many local people continue to struggle with the cost-of-living crises. Community Centre Programs 5
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) TRUSTEES' ANNUAL REPORT - continued For the year ended 31 MARCH 2025 The Community Centre has also been home to a diverse range of activities, including a diabetes support group, Morris dancing, tea dances, country dancing, Slimming World sessions, active play, mosaic classes, and yoga. A notable new initiative is the Men's Shed Project, a peer-led space where men can connect and talk openly about mental health and wellbeing. This project is growing steadily and making a meaningful impact. Acknowledgements We extend our sincere thanks to the Cadent Group for their invaluable support over the past year. Their contributions have enabled us to continue delivering real, measurable benefits to our community FINANCIAL REVIEW Fundraising Notwithstanding the decline of funding opportunities the Charity has continued to be successful in obtaining grants for the continuation of some projects and for future projects. The organisation is seeking grant aid for specific projects and/or core running costs and does not seek to fundraise through donations at present. Reserves Policy The trustees consider it prudent to have available sufficient funds to cover at least six months' expenditure. They also consider it prudent to leave a small balance available in the event that income for Restricted Funds is delayed. Plans for Future Periods To expand our Community Hub to also include a community laundry. We aim to expand our Welfare Rights Advice to include Debt Advice, a necessity in these economic times. Strengthening social connections, widening our reach across the city. Strengthening and empowering families. We will continue to seek greater community participation in the arrangements for delivering our services and are committed to ensuring that our staff and volunteers represent the diversity in the local community 6
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) TRUSTEES' ANNUAL REPORT - continued For the year ended 31 MARCH 2025 STATEMENT OF TRUSTEES RESPONSIBILITIES Company law requires the Directors to prepare financial statements for each financial period that give a true and fair view of the state of affairs of the company and of its income and expenditure for that period. In preparing those financial statements, the Directors are required select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the financial statements on the going concern basis unless it is inappropriat to presume that the company will continue as a going concern • state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements. The directors are responsible for keeping proper accounting records which disclose with By Order of the Board Nice A im M. Cummins Trustee Date: 24 NOVEMBER QUIS
INDEPENDENT EXAMINATION TO THE MEMBERS OF FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) I report on the accounts for the year ended 31 March 2025 set out on pages 9 to 18. Respective responsibilities of trustees and examiner The charity's trustees, who are also the directors of the company for the purpose of company law, are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to: • examine the accounts under section 145 of the Charities Act, • to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Charities Act, and • to state whether particular matters have come to my attention. Basis of the independent examiner's report My examination was carried out in accordance with the General Directions given by the harity 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 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. Independent examiner's statement In connection with my examination, no matter has come to my attention: 1. which gives me reasonable cause to believe that, in any material respect, the requirements: a. to keep accounting records in accordance with section 130 of the Charities Act; and b. to prepare accounts which accord with the accounting records, comply with the accounting requirements of the Charities Act 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: Date: - 11/12/25 Name: Anne Leonard Professional qualifications: BA, FMAAT Counting For Communities Ltd 16 Holmwood Drive, Liverpool, L37 1PQ 8
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 MARCH 2025 2025 2025 2025 Unrestricted Designated Restricted funds funds funds Note INCOMING RESOURCES Incoming & endowments from: Donations and legacies Charitable activities Other trading activities Investments Total income 2 3 4 5 4,005 7,717 70,328 3,134 85,184 .. 207,954 88,799 296,753 2025 Total funds € 4,005 215,671 159,127 3,134 381,937 2024 Total funds 7,913 195,001 67,859 1,245 272,018 RESOURCES EXPENDED Expenditure on: Raising funds Charitable activities Total expenditure Net income / (expenditure) for the year before transfers Transfer between funds Net income / (expenditure) for the year 6 169,466 169,466 (84,282) (9,881) (94,163) : - - 226,085 226,085 70,668 9,881 80,549 395,551 395,551 (13,614) (13,614) 354,022 354,022 (82,004) - (82,004) RECONCILIATION OF FUNDS Total funds brought forward TOTAL FUNDS CARRIED FORWARD 171,739 77,576 67,100 67,100 715,019 795,568 953,858 940,244 1,035,862 953,858 There are no recognised gains or losses other than the net movement in funds for the above two financial years. A incoming resources and resources expended derive from continuing activities The notes form part of these financial statements 9
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) BALANCE SHEET At 31 MARCH 2025 Registration Number: 3419912 2025 2025 Unrestricted Designated funds Note funds 2025 Restricted funds € FIXED ASSETS Tangible assets CURRENT ASSETS Debtors Cash at bank and in hand 10 13 CREDITORS Amounts falling due within 14 one year NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES FUNDS Unrestricted funds Designated Restricted funds TOTAL FUNDS 15 1,001 580 78,997 79,577 (3,002) 76,575 77,576 - 67,100 67,100 67,100 67,100 632,541 - 163,027 163,027 163,027 795,568 2025 Total funds 633,542 580 309,124 309,704 (3,002) 306,702 940,244 77,576 67,100 795,568 940,244 2024 Total funds 651,144 161,444 216,284 377,728 (75,014) 302,714 953,858 171,739 67,100 715,019 953,858 For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 ol the Companies Act 2006 relating to small companies. Directer reborn save thes The members have not 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 directors acknowledge their responsibilities forcomplying with the requirements of the Companies Act 2006 with respect to accounting records and preparation of accounts. • These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime. The financial statements were approved by the Board of Trustees and were signed on its behalf by: M. Cummins Mulel A ha Date 24 Nor 25 ... . The notes form part of these financial statements 10
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 MARCH 2025 1. ACCOUNTING POLICIES Accounting convention The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the nistorical cost convention, the Companies Act 2006, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice for Charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows. The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £. Going Concern At the time of approving the accounts, the trustees have reasonable expectation that the charity has adequate resources 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. Incoming recognition All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy Incoming Resources with Related Expenditure Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA Grants and Donations Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource. Contractual Income and Performance Related Grants This is only included in the SoFA once the related goods or services have been delivered. Volunteer Help The value of any voluntary help received is not included in the accounts. Investment Income This is included in the accounts when receivable. 11
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 Expenditure and Liabilities Liability Recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure. Governance Costs These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters. Grants and Performance Conditions Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant ha provided the specific service or output Grants payable without Performance Conditions These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity Fixed assets for use by the Charity Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used: Freehold land • is not depreciate Freehold buildings 2% straight line basi IT equipment - 25% straight line basis Fixtures & Fittings - 20% straight line basis All assets costing more than £1,000 are capitalised at cost 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. Financial instruments The charity only has financial assets and financial liabilities of a kind that qualify as basic financial nstruments. Basic financial instruments are initially recognised at transaction value and subsequentl neasured at their settlement value with the exception of bank loans which are subsequentl measured at amortised cost using the effective interest method. Taxation The charity is exempt from corporation tax on its charitable activities and is not registered for VAT. Entesticted funds can be used in accordance with the chartable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. 12
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 Note INCOMING RESOURCES 2 Donations and legacies Donations 3 Charitable activities Citizen Advice Other small grants Cadent Group Cobalt Library Service Income LCC Citizen Advice HAF Vola 4 Other trading activities Other Rent receivable & room hire 2025 2025 Unrestricted Designated 4,005 4,005 2025 2025 Unrestricted Designated 7.717 : - - - - - 7,717 2025 Unrestricted 2025 Designated 7,243 63,085 70,328 2025 Restricted 2025 Restricted 8,755 188,674 4,245 6,280 207,954 2025 Restricted 15 88,784 88,799 13 2025 Total 4,005 4,005 2025 Total 8,755 7,717 188,674 4,245 : 6,280 215,671 2025 Total 7,258 151,869 159,127 2024 Total 7,913 7,913 2024 Total 12332 69,327 4,229 79,204 9,142 12,575 8,192 195,001 2024 Total 12,983 54,876 67,859
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 Note INCOMING RESOURCES 5 Investments Bank interest receivable 2025 2025 Unrestricted Designated 3,134 3,134 2025 2025 Unrestricted Designated 2025 Restricted 2025 Restricted 6 RESOURCES EXPENDED Raising funds Other costs 7 Charitable activities Activites & sessional Bank charges Building maintenance Building security Crisis Foodbank & Pantry Depreciation Govemnance - see below Insurance Legal & Professional Management Charge Office & other costs Salaries Sessional Payroll costs Training Utilities Volunteer Expenses 2025 Unrestricted € 10,233 324 9,540 8,601 7,205 2,112 1,500 9,000 815 - 450 990 150 2025 Designated = a 615 - 335 : - - 113 14 2025 Total 3,134 3,134 2025 Total 2025 Total 31,423 324 10,755 9,216 12,422 30,080 1,500 9,335 815 450 150 2024 Total 1,245 1,245 2024 Total 2024 Total 46,240 309 10,159 4,902 7,468 27,908 1,500 6,198 1,210 12,423 218,077 600 1,269 385
AZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee IOTES TO THE FINANCIAL STATEMENTS - CONTINUE For the year ended 31 MARCH 2025 Note 8 Analysis of expenditure Total expenditure in 2025 Total expenditure in 2024 Analysed as follows: Direct Charitable Expenditure Activites & sessional Building maintenance Building security Crisis Foodbank & Pantry Depreciation Utilities Salaries Sessional Volunteer Expenses Support & Governance Costs Bank Charges Office & other costs Payroll costs Insurance Legal & Professional Salaries Training Governance - see below Direct Charitable Expenditure 327,470 295,604 Support & Governance Costs 68,081 58,418 Total 395,551 354,022 9,216 4,000 150 - 385 included in Governance costs abov ndependent examiner's fees 324 18,602 450 9,335 815 35,952 1,103 1,500 68,081 2025 1,500 309 12,423 600 6,198 1,210 34,909 1,269 1,500 58.418 2024 1,500 15
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 Note 9 Staff Costs and Employees Wages and salaries Social security costs Pension Costs 2025 Unrestricted 2025 Designated 90,889 4,254 795 95,938 ".. No employee earned £60,000 or more during the year The average number of employees during the year was: Development Administration 2025 Restricted 136,302 6,379 1,192 143,873 2025 Total 227,191 10,633 1,987 239,811 2025 10 2 12 10 Fixed Assets Cost At 1 April 2024 Disposals Additions At 31 March 2025 Depreciation At 1 April 2024 On Disposals Charge for year At 31 March 2025 Net Book Value At 31 March 2025 At 31 March 2024 Land and Buildings 1,215,394 1,215,394 Fixtures & Fittings 14,525 - 12,478 27,003 16,382 (9,211) 7.171 Total 1,246,301 (9,211) 12,478 1,249,568 584,264 - 24,308 608,572 606,822 631,130 1,204 4,338 5,542 21,461 13,321 9,689 (9,211) 1,434 1,912 5,259 6,693 595,157 (9,211) 30,080 616,026 633,542 651,144 16 2024 Total 206,771 9,367 1,939 218,077 2024 10 2 12
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 2025 Note Unrestricted 11 Net Incoming / (Outgoing) Resources Net Resources are stated after charging: Payroll costs Depreciation Independent Examination fee 95,938 2,112 1,500 99,550 12 Debtors Other debtors Prepayments 13 Cash at bank and in hand Current Account & Petty Cash High Interest Premium account 2025 Unrestricted 580 580 2025 Unrestricted 48,295 30,702 78,997 2025 Unrestricted 14 Creditors: amounts falling due within one year HMRC Accruals & Prepayments Other creditors 3,002 3,002 2025 Designated : 2025 Designated : 2025 Designated 49,451 17,649 67,100 2025 Designated 2025 Restricted 143,873 27,968 171,841 2025 Restricted 2025 Restricted 8,775 154,252 163,027 2025 Restricted 17 2025 Total 239,811 30,080 1,500 271,391 2025 Total 580 580 2025 Total 57,070 49,451 202,603 309,124 2025 Total 3,002 3,002 2024 Total 218,077 27,908 1,500 247,485 2024 Total 161,444 161,444 2024 Total 57,365 48,256 110,663 216,284 2024 Total - 74,727 287 75,014
FAZAKERLEY COMMUNITY FEDERATION (Limited by Guarantee) NOTES TO THE FINANCIAL STATEMENTS - CONTINUED For the year ended 31 MARCH 2025 Note 15 Movement in Funds Unrestricted Funds General Fund Restricted Funds Cadent Group Citizen Advice Cobalt Fazakerley Life Long Centre Koronga LOC HAF Library Service Rent Income Other small grants Vola Balance at 31 March 2024 Incoming Resources Resourc pende Transfe n/ (Ou 171,739 171,739 - 80,143 631,130 3,746 85,184 85,184 - 190,673 13,363 6,093 - 1,125 6,280 79,219 (169,466) (169,466) - (88,394) (8,164) (6,348) (24,308) (9,881) (9,881) (6,312) (91,125) 255 : 32 8,160 715,019 296,753 (1,434) (226,085) 1,434 9,881 Designated Funds Extraordinary Repair Fund Total Funds 67,100 67,100 953,858 : 381,937 (395,551) 16 Trustees' Remuneration and Benefits There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024 17 Trustees Expenses There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024 18 Capital Commitments The company had no capital commitments at 31 March 2025 (2024: None) either contracted for or authorised by the directors but not contracted for. 19 Company Limited by Guarantee Fazakerley Community Federation is incorporated under the Companies Act 2006 as a company limited by guarantee. The liability of the members is limited to £1 Balance at 31 March 2025 77,576 77,576 182,422 5,199 606,822 1,125 : 795,568 67,100 67,100 940,244 18