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2023-03-31-accounts

Page
Legal and administrative information
Trustees'
report		 4-5
Independent
examiners'		 report
Statement
offinancial		 activities
Balance sheet
Notes to the financial statements 9-31

Charity number Charity number 1072349
Company registration number 3470237
Business address 2 Speke Road
Garston
Merseyside
L192PA
Registered office Community
House
Garston
Merseyside
L192PA
Trustees Jean Wharton
Caryn Marie Matthews
Linda Farrelly
David
Hunt
Margaret
Christina		 O'Carroll
Laura Anderson
Jaqueline
Williams
Susan Oshikanlu
Heather Jessop
Accountants Loughrey
&Co
38 Market Street
Hoylake
Wirral
CH47 2AF
Bankers Unity Trust Bank
4 The Square
111Broad Street
Birmingham
B151AR

0
8c Restricted
Unrestricted income Endowment Prior year
Recommended categories by activity cp funds funds funds Total funds funds
E E E E
Income (Note 3) F01 F02 F03 F04 F05
Income and endowments from:
Donations
and legacies		 601
Charitable
activities		 602 35,269 35,269 33,581
Other trading
activities		 S03
Investments S04 125 125
Separate
materiial
item ofincome		 605
Covid Grants 606 2,546
Total S07 35,394 35,394 36,134
Expenditure
(Notes 6)
Expenditure
on:
Raising funds 608
Charitable
activities		 S09 40,852 11,746 52,598 39,018
Separate
materiial expense item		 610
Other 611
Total 612 40,852 11,746 52,598 39,018
Net income/(expenditure) before tax for
the reporting period st3 — 5,458 11,746 17,204 - 2,884
Tax payable 814
Net income/(expenditure) after tax
before investment
gains/(losses)		 s18 - 5,458 11,746 17 204 - 2 884
Net gains/{loases)
on
investments 616
Net income/(expenditure) sty - 5,458 11,746 17,204 - 2,884
Extraordinary items 818
Transfers
between funds		 619
Other recognised
gains/(losses):
Gains and losses on revaluation offixed assets for the
chariity's
own use		 620
Other gains/(losses) 621
Net movement in funds S22 " 5,458 11,746 17,204 - 2,884
Reconciliation of
funds:
Total funds brought forward 623 12,914 347,747 360,661 363,545
Total funds carried forward 624 7,456 336,001 343,457 360,661
OZ
8
.j
rs		 Unrestricted
tunds		 Restricted
income
funds		 Endowment
funds		 Total this
year		 Total last
year
8 9 2 9 8
Fixed assets F01 F02 F03 F04 F05
Intangible assets 801
Tangible assets (Note 10) sm 315,865 315,865 327,611
Heritage assets B03
investments B04
Total fixed assets sos 315,865 15,865 327,611
Current assets
Stocks Boa
Debtors (Note 11) eoi 273 273
Investments BOS
Cash at bank and in hand
(Note 14)		 sos 8,702 20,136 28,838 33,923
Total current assets B10 8,975 20,136 29,111 33,923
Creditors: amounts
falling due within
one year
(Note 12)		 s«1,519 1,519 873
Net current assets/(liabilitlesj su 7,456 2,136 27,592 33,050
Total assets less current liabilities B12 360,661
Creditors: amounts falling due after
one year (Note 12) B14
Provisions for liabilities B15
Total net assets orliabilities B10 7,456 336,001 343,457 360,661
Funds ofthe Charity
Endowment
funds (Note 15)		 B17
Restricted income funds (Note 15) Bio 336,001 336,001 347,747
Unrestricted
funds		 (Note 15) B10 7,456 7,456 12,914
Revaluation
reserve		 B20
Fair value reserve B21
Total funds B22 7,456 336,001 343,457 360,661

Note 2 Accounting
policies
2.1 INCOME
Recognitlon of Income These are induded
in the Statement
of Financial Actlwues
(SoFA) when:
the chanty becomes enbtled to the resources,
it is more likely than not that the trustees
will receive the resources,		 Yes No' N/e
~
the monetary
value can be measured
with sufficient
refisbgity
Ofrsening There has been no offseNng
ofassets snd fiabgiUes, or income and expenses,
unless
required
or Permified
by the FRS 102 SORP or FRS 102.		 Yes
No'
N/a
CCD
Grants and donations Grants and donations
are only included
in the SoFA when the general mcome recognfilon
criteria are met (5.10 to 512FRS102S OR P).		 Yes No* N/a'
In the case of performance
related grants,
income must only be recognised
to the extent
that the charity has provided
the speckled goods or services as enUUement
to the grant
only occurs when the performance
related condiUons
are met (5 16FRS 102SORP).		 Yee
No
N/a
COG
Legades ere included
in the SOFA when receipt is probable,
that is, when there has
Legacies been grant of probate, the executors have established
that there are suffioent assets in
the estate and any condrbons
afiached to the legacy are efiher within the control of the		 Yes* No' N/a*
charity or have been met
Government grants The charfiy has received government
grants
in the reporbng
penod		 Yes
No*
N/a'
CEO
Gift Aid receivable
ls Induced
in income when there is a valid declaraUon
from the donor
Tsx reclaims on Any Gift Aid amount recovered
on a donation
is considered
to be pert ofthat gift and is		 Yes No' N/s"
donsUons snd gifts treated as an addition
to the same fund as the InlUal donation
unless the donor or the
terms ofthe appeal have specihed otherwise.
Contractual Income snd This is only induded
In the SoFA once the charity has provkled
the related goods or		 Yes* No' N/a
performance related services or met the performance
related conditions
grants
Yes* No* N/a
Donated goods Donated goods are measured
at fair value (the amount for which the asset could be
exchanged)
unless impractical
to do so.
The cost ofany stock ofgoods donated
for distnbuUon
to benefioanes
is deemed to be
the fair value ofthose gifts at the time oftheir receipt and they are recognised
on receipt.
In the reporting
period
In which the stocks sre distnbuted,
they are recognised as an
expense at the carrying
amount ofthe stocks at distnbutlon		 Yes
No
N/a'
CZZ3
Donated goods for resale are measured
at fair value on inifial recognition,
which
is the
expected proceeds from sale less the expected costs ofsale, and recognised
in 'Income
from other trading
acfivlties'
with the corresponding
stock recognised
In the balance
sheet
On its sale Ihe value of stock ls charged against 'Income from other tradmg
acUvlties'
and the proceeds from
sale are also recognised as 'Income from other trading
actlvltiest		 CIZl
Goods donated
for on-going
use by the charity are recognised as tangible
fixed assets		 Yes' No' N/a
and included
in the SoFA as incoming
resources when receivable.
Gifts in kind for use by the charity are induded
in the SoFA as income from donations
when receivable		 CUD
Donated services and
facgltles		 Donated services and faofities sre induded
in the SOFA when received at the value of
the gilt to the chsriiy provided
the value ofthe glfi can be measured
refisbly		 Yes'
No'
N/a*
CDZ
Donated services and fadUUes that sre consumed
immediately
are recognised as income		 Yes No' N/a'
wfih an equivalent
amount recognised as an expense under the appropriate
heading
in
ihe SOFA
Supportcosts The charily has incurred
expenditure
on support costs.		 Yes'
No'
N/s*
CCCl
Volunteer help The value ofany voluntary
help received
is not included
in the accounts
but Is descnbed
In Ihe trustees'
annual
report.		 CUBI
Income from interest, This ls included
in the accounts when receipt is probable
and the amount
receivable can		 Yes* No' N/a'
royalties
and		 royalties
and		 dividends be measured
reliably
income from membership Membership
subscriptions
n.calved
ln the nature ofa gift sre recognised
in Donations		 Yes' No' N/a'
subscrlptlons and Legacies.
Membership
subscnpUons
which gives a member
the right to buy services or other
beneifts are recognised as income earned
from the prowsion
ofgoods and services as
income from charitable
acbvities.		 Yes
No
N/a'
CDZ
Settlement
claims		 of Insurance Insurance
daims sre only Included
in the SoFA when the general
income recognition
criteria are met (5 10to5.12FRS102SORP) and are induded
as an item of other
income in the SoFA.		 Yes' No N/a*
Investment
losses		 gains and This imtudes
any realised or unrealised
gains or losses on the sale ofinvestments
snd
any gain or loss resulting
from revaluing
investments
to market value at the end ofthe		 Yes* No* N/a*
year.
2.2 EXPENDITURE AND LIABILITIES
Llabglty
Governance
costa		 recognltlon
and support		 Liabilrbes are recognised
where
it is more likely than not that there isa legal or
consuucfive
obligaUon
commitUng
the charity to pay out resources and the amount ofthe
obfigaUon can be measured
with reasonable
certainty
Support costs have been agocatsd between
governance
costs and other support
Governance
costs compnse
afi costs involving
pubtb accountability
ofthe chanly and its		 Yes
No'
N/6
CCQ
Yes*
No
N/a'
compliance
wrth regulation
snd good practice
Support costs indude
central funcUons
and have been allocated to acfivily cost
categories on e basis consistent
wfih the use ofresources,
eg afiocsting
properly costs		 Yes* No* N/a
by floor areas, or per capite, staff costs by the time spent and other costs by their usage.
Grants with performance Where the charity gives a grant with cond/tlons
for its payment
being a specific level of
conditions service or output to be provkied,
such grants are only recognised
in the SoFA once the
recipient ofthe grant has provided
the specrfied service or output.		 Yes*
No'
N/a'
CCD
Grants payable without Where there sre no conditions
afiaching
to the grant that enables the donor chanty to
performance conditions realislicafiy
avoid the commitment,
a liabitity for the full funding
obligation
must be
recognised.
Yes' No' N/a'
Redundancy cost The charity made no redundancy
payments
during the reporting
period
Deferred Income No material
item ofdeferred
income has been included
In the accounts.		 Yes No' N/a
Creditors The charity has creddors which are measured
at seNement
amounts
less any trade
discounts		 Yes' No* N/s'
Provisions for Uabgltles A liability
is measured
on recognition st its histoncsl cost and then subsequently
measured
at the best estimate ofthe amount
required
to sefile the obligabon st the		 Yes No* N/a'
repoNng
date
Geste financial
instruments		 The charity accounts for basic finanwal
instruments
on initial recognition as per
paragraph
107 FRS102SORP
Subsequent
measurement
is as per paragraphs
11.17
to 11.19,FRS102SORP.		 Yes* No' N/a*
2.3ASSETS
Tangible fixed assets for
use by charity		 These are capdalised
ifthey can be used for more than one year, and cost at least		 f500
Yes*		 No' N/6*
They are valued stcost
The depredation
rates snd methods
used are disclosed
m note 14.
The charity has Intangible
fixed assets, that is, non.monetafy assets that do not have
Intangible
fixed assets		 physical
substance
but are IdenUfiable
and are controlled
by the charity through
custody
or legal nghts.
The amortlsation
rates end methods used are disclosed
in note 15		 CUD
Yes* No* N/a'
They are valued at cost
Heritage assets The charity hss herfiage assets, that is, non-monetary
assets with htstonc, artistic,
sixentrfic, technological,
geophysical
or enwronmentsl
qualities
that are held
snd
maintained
pr/ncipsgy
for their contnbution
to knowledge
snd culture
The depreciation
rates snd methods
used as disdosed
in note 16.		 Yes
No
N/a'
CZD
Yes* No* N/a'
They are valued at cost.
Fixed asset investments
in quoted shares, traded bonds and similar Investments
are
Investments valued at initially at cost and subsequently
at fair value (their market value) at ihe year
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be
measured
reliaNy
in whwh case il is measured
at cost less impairment		 Yes
No'
N/a
CCZ
Investments
hekl for resale or pending
their sale and cash and cash equivalents
with a		 Yes' No* N/a'
'
~ ~
Note 3 Income
Restricted
Analysis of income Unrestricted
funds		 Income
funds		 Endowment
funds		 Total funds Prior year
6
Donations Donations snd ifts
and legacies: Gift Aid
Le acies
Covid Grants
JRS		 2 546
Membership subscriptions and sponsorships
which are in substance
donations
Donated goods, facilities and services
Other
Total 2,546
Charitable
activities:		 Rental Income 35,269 35,269 33581
Other
Total 35,269 35 269 33,581
Other trading
activities:
Other
Total
Income from Interest income 125 125
investments: Dividend income
Rental and leasin income
Other
Total 125 125
Separate
material item
of income
Total
Other. Conversion ofendowment funds into income
Gain on disposal ofa tangible fixed asset
held for charit 's own use
Gain on disposal ofa programme related
investment
Royalties from the exploitation of intellectual
ro ert ri hts
Other
Total
TOTAL INCOME 35 394 35 394 36,134
Other information:
All income in the prior year was unrestricted except for. Not Applicable
(please provide description and amounts)
Where any endowment
reporting
period, please		 fund is converted
into income
in the
give the reason for the conversion.		 Not Applicable
Within the income items above the following items are
material: (please disclose the nature, amount and any prior Not Applicable
year amounts)
Where sums originally
denominated		 in foreign currency have
been included
in income, explain the basis on which those
sums have been translated
into sterling (orthe currency
In		 Not Applicable
which the accounts are drawn up).
Note 4 A nalysi s ofreceipts of government
grants
This year Last year
Description E
Government grant 1
Government grant 2
Government grant 3
Other
Total
Please provide details ofany
unfulfilled conditions and other Not Applicable
contingencies
attaching		 to grants
that have been recognisedin income.
Please give details ofother forms of
government
assistance
from which		 Not Applicable
the charity has directly benefited.
Note 5 Donated goods, facilities and services Donated goods, facilities and services
This year
E		 Last year
f
Seconded staff
Use of property
Other
Please provide details ofthe
accounting
policy forthe recognition
and valuation
ofdonated goods,		 Not Applicable
facilities and services.
Please provide details ofany
unfulfilled
conditions		 and other
contingencies
attaching to resources		 Not Applicable
from donated goods and services not
recognised
in income.
Please give details of other forms of
other donated goods and services not
recognised
in the accounts, eg		 Not Applicable
contribution
ofunpaid		 volunteers.

Note 6 Expenditure
Restricted
Analysis of expenditure Unrestricted
funds		 income
funds		 Endowment
funds		 Total funds Prior year
6
Expenditure on Building Administration Costs
charitable
activities		 Staff Costs 12,601 12601 12,489
Light and Heat 5,370 5,370 3,683
Insurance 2091 2,091 2,020
Rates and Water Charges 3627 3,627 2,093
Repairs and Maintenance 15,521 15,521 4,659
Legal & Professional Fees
Bookkeeping 495
Accountancy
Fees		 840 840 900
Bank Charges 93 93 108
General Expenses 218 218 286
Telephone
8 Internet		 491 491
Depreciation
and Impairment		 11,746 11,746 11,757
Total expenditure
activities		 on charitable 40,852 11,746 52,598 39018
TOTAL EXPENDITURE 40,852 11,746 52,598 39,018

Description This year
f		 Last year
f
Extraordinary item 1 Not Applicable
Extraordinary item 2 Noi Applicable
Extraordinary Item 3 Noi Applicable
Extraordinary item 4 Not Applicable
Total extraordinary items

Note 9
Paid employees		 Note 9
Paid employees		 Note 9
Paid employees		 Note 9
Paid employees		 Note 9
Paid employees
Please complete Ibis note iffhe chargy has any employees (Irsnsscilons wilh Trustees dsalf wlih In Note
20)
9.1 Staff Costs
This year Lastyear
E E
Salaries and wages 12,601 12,489
Social security costs
Pension costs (defined contiibution pension
plan)
Other employee
benefits
Tots l staff costs 12,601 12,489
Please provide detsgs ofexpenditure on staff working forthe Not Applicable
charity whose contracts are with and are paid by a related party
Please give deisgs ofthe number of employees
whose total		 empfoyee benefits (excluding employer
pension cosfs) fell wlibin sech bend ofEIO000from 660000 upwards. IfIhere are no such Irsnsacdons,
please snisr true' in fhs boxprovided.
No employees
received employee		 benefits (excluding employer
pension costs) for the reporting period ofmore than F80,000 Not Applicable
Band Number ofem to ees
E60,000to860,999
670,000to FT9,999
E80000to F89,999
F90,000to F99,099
6100,000to8109,999
Please provide the total amount paid to
key management
personnel
(Includes
trustees
and senior management)		 for NIL
their services to the charity.
For
specific amounts
paid totrustees,		 ses
Note 28.
9.2Average head count In the year This year
Number		 Lastyear
Number
The parts ofthe charity
In which		 the
employees
work		 Building Administration
Total
9.3Exdlratia payments
to employees		 and others (excluding trustees)
Please complete ifan ex.gratia paymsnl Is made.
Please explain the nature ofthe
payment Not Applicable
Please state the legal authoriiy or
reason for making the payment Ncl Applicable
Please state the amount ofthe payment
(or value ofany waiver ofa right to an Nct Applicable
asset)
9.4 Redundancy
payments
please complete Ifany redundancy or rsrminstlon payment ls made in the period.
Total amount ofpayment Nci Applicable
The nature ofthe payment (cash, asset
etc.) Not Applicable
The extent ofredundancy
funding
the balance sheet date		 at Noi Applicable
Please state the accounting
policy for
any redundancy
or termination		 Not Applicable
payments

Freehold land Other land & Computer Fixtures, Total
& buildings buildings equipment fittings and
equipment
At the beginning of 584,308 25,371 16,709 626,388
the year
Additions
Revaluations
Disposals
Transfers *
At end ofthe year 584,308 25,371 16709 626,388
10.2 Depreciation and impairments
**Basis SLor RB SLor RB Straight
Line ("SL")
SL SL RB or Reducing
Balance
("RP')
**Rate 2% 20% 15%
At beginning ofthe 257,100 25,371 16,306 298,777
year
Disposals
Depreciation 11,686 60 11,746
Impairment
Transfers*
At end of the year 268,786 25,371 16,366 310,523
10.3Net book value
Net book value at the 327,208 403 327,611
beginning of the year
Net book value at the 315,522 343 315,865
end of the year

Trade debtors
Prepayments and accrued income
Other debtors
Trade debtors
Prepayments and accrued income
Other debtors
ed
in		 debto rs abov e)
This year
f		 Last year
f
Total

~ ~
Note 14
Cash at bank and in hand
This year Last year
E
Short term cash investments (less than 3 months maturity date)
Short
Cash		 term deposits
at bank and on hand		 28,838 33,923
Other
Total		 28,83 3,
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Amounts Amounts paid or benefit value
This ear Last year
Name oftrustee Legal authority
(eg
order, governing
document)		 Remunerauon Pension
contr(boson		 Redundancy
(Including
loss of
office)lex		 Other TOTAL
gratia
Please give details ofwhy remuneration or other
employment
benefits were paid.
Where an ex gratia payment has been made to a trustee,
provide an explanation
ofthe nature		 ofthe payment.
ifa third party has been reimbursed for providing
one		 or
more trustees, state the nature ofthe payment
and
amount ofthe reimbursement.
State the number oftrustees to whom retirement
benefits
are accruing under adefine contribution
pension
scheme.