Charity reglstration number 1074508 {England and Wales) Company registratlon number 3614799 NETHERTON FEELGOOD FACTORY ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 • xeinadin NETHERTON FEELGOOD FACTORY LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr M Buxton Ms L Cluskey Mr J Flynn Ms U Ingham Mr G Loughlin Ms H Martin Mr W G Penney (Chairl Secretsry Mrs S Duncan Chlef Executive Mrs S Duncan Charity number (England and Wales) 1074508 Company number 3614799 Registered office Glovers Lane Netherton Liverpool Merseyside L30 5QW Independent examiner Helen Furfong FCCA Xeinadin North West Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH415AR Bankers Natwest Bank PIC West Yorkshire Retail CSC 1 Victoria Place Holbeck Leeds LS115AN Insurers Ansvar Insurance Limrted Ansvar HoLtse St Leonard's Road Eastboume East Sussex BN213UR NETHERTON FEELGOOD FACTORY CONTENTS Paga Trustees, report Independent examinerfs report ststement of financial activitiés Balance sheet Notes to the financial statements 9-22 NETHERTON FEELGOOD FACTORY TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees present their annual report and financial statements for the year ended 31 March 2025. The financ581 stalements have been prepared in accordance with the accounting policies set out in note 1 to tha financial statements and comply with the Chariws trust deed, the Companies Act 2006, FRS 102 "The Financial Reporting Starsdard applicable in the UK and Republic of Ireland. and the Charilies SORP 'A¢counting and Reporting by Charities: Slatement of Recornmended Practice applicable lo charilies preparing their accounts in accordance with the Fin8n¢i81 Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021.. Objectives and actlvities The objectives of Ihe Netherton Feelgood Factory are to promote the health, education and quality of life of the public in the Metropolitan Borough of Sefton and surrounding area5. The organisation aims to enable people lo improve Iheir he8fih and wellbeing by using a community development approach to ill health prevention and heallh improvement. In setting our objecttves and planning our activities, the trustees have given careful consideration to the Charity Comrnission's general guidance on public benefil. Priorities identified through consultation with the local community are: to improve access to health, social care and related infomiation and services to encourage heatthier lifestyles to provide services and actrvities lo support isolated older people to provide services and activities to support families The Feelgood Facto￿$ strategy to achieve these objectives has been by means of a varieiy of activities and services held both within the purpose-built healthy living centre and as oulreach services in the wider community. The company has continued to lease office space to other organisations and hire rooms and facilities on a day or haff day basis. Achievements and performance The Feelgood Factory provides services for the whole of the community from childhood to old age in order to promote health and wellbeing in the most holistic way possible. During the year, our range of services has included= Advice and information services. Healthy living activities for the whole community that con￿ntrate on physic21 exercises and food and nutrrlion. Breast feeding support and 5UPPOrt for parents facing stre55 and depression. Mental health activities including a drop-in to support people with more severe and enduring mental health issues and programmes to promote good mental health. Community SeNi￿S project which provides a range of praclical services to help older people stay safe and well both by providing support in their own home and through activities in the Centre. Acommunity garden Community Hub The Feelgood Factory continued lo provide the main information and advice service in the centre of Nelherton. Our centre and its staff have provided key information about local and national services and health and wellbeing to local people. The advice Cenlre and community hub are placed within a community lounge th8t is open to all local people giving access to somewhere to meet in the warmth in winter (which helped to reduce energy bills) as well 85 access to amenities such as Wi-Fi, printers and computers. The hub has also been active providing food parcels and frozen meals for people in need working in partnership with local stores and Liverpool Football Club Foundation. NETHERTON FEELGOOD FACTORY TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Healthy Llvlng Activities We have provided a range of activities aimed at promoting health and wellbeing. These have included exercis& classes such as Zumba, Pilales, Line Dancing and Aerobics as well as a general health programme and a variety of food and nutrition programmes. Breast Feeding Support This programme trains volunteers lo act as peer mentors for local mothers who wish to breasffeed. It also runs support groups. Overall the programme helps to promole the health of mothers and babies and provides education about the wider benefits of breastfeeding. We have continued to develop programmes aimed al helping parents with Iheir mentsl wellbeing. Mental Health Projects The Drop-ln for people wilh more severe and enduring mental health problems, has continued to operate tsvice weekly in Netherton and Linacre. We have also continued to provide more general wellbeing support sessions, in particular Think Differenlly. Cope Differently and Bereavement Support, and some one-to-one support sessions. Our programme to support people experiencing loneliness has also continued to grow and now includes a range of groups and aclivtties including the Tea and Talk Group, Crafting. Creative Writing, Music and History. Computer Facilities Thanks to a grant from the UK Shared Prosperity Fund Resilience and Capacity Grants Programme we were able to purchase a Smart Board and digital screens to expand our seNices in the area. There were 3,125 attendances at progrdmmes aimed at improving physical health through exercise and nutrition. There were 3.522 attendances at sessions to promote mental wellbeing and alleviate loneliness which is a 47.￿ increase on the previous year. Children and Families As a result of the work of the Community Hub. we have continued lo provide programmes for families, both as after school clubs and as holiday clubs. This work has evolved in particular into support for families with children who have diagnoses of autism orADHD. During the year there were 373 attendances at these programmes which is an increase of 98 % on the previous year. Netherton Community Garden The Netherton Community Garden has developed very well and continued to produce food for the community as well as some social interaction for volunteers. Funding from the National Lottery Reaching Communities Fund has provided some security for Ihe future. We have also continued lo provide practical help for people in the community. In particular we: Distrtbuted 5,000 frozen mea15 to families in nood Donated Christmas Dinner hampers to 70 families Provided Christmas gifts to 8 families The Feelg¢)od Factory wnlinues to depend for the achievement of its objectives upon the support of a range of partner organisalions and upon the hard work of ils stsff and volunteers. NETHERTON FEELGOOD FACTORY TRUSTEES. REPORT {INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Flnanclal review We worked throughout the year to improve our financial position in line with our five-year plan. It was difficull due to staff changes which pul pressure on fundraising activities but Ihe situation was better at ffte end of the year although there is still some distance lo go. The pressures to constantly raise more money is also led by the In¢￿3$ed demands on our serVI￿S. In temis of èarned Incoma the charity shop and associated online sales {largely due to a dedicated volunleer workforce) have gone from slrenglh to strength. Eamed income from room hires and rentals have also increased through the year. The plan is underway to improve facilities to increaso extemal hiring of rooms. particularly out of hours. We have continued to put into action our Buslness Plan. This is overseen by three operational groups made up of trustees, staff and volunleers. The groups work to bring about targets associaled with Business and Fundraising, Marketing and Communicalions and Volunteer Development and Management. As at 31 March 2025, the Charity had reserves of £351,49612024.. £461,379). Included within these reserves are £68.098 (2024 £84.1851 of restricted funds (see note 19) and £122,401 12024= £138.011) of designated funds {see note 20). InGluded within unrestricted reserves are fixed assets tolalling £280,258 {2024'. £356,737). These fijnds can only be realised upon sale of these assets. The Charity had free reserves of £nil12024.. £nil). Reserves policy It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent lo be￿een three and six month's expenditure. The Irustees consider that reserves at this level will ensure that. in the event of a Significant drop in funding, they will be able to continue the Charity's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. Investment Policy and Retums Trustees make all decisions about investments and receive regular financial reports from the Finan￿ Sub- Committee detailing the financial position of the organisation. Rlsk Identfflcatlon and Management The Board have idenlified the main areas of risk as the costs attached to running and maintaining the building. The risks have been minimised through monitoring the extent of dependence on particular donors. The Board has a wide range offunding sources to minimise dependence on any one source. A set of financial regulations exists which specify the cheque signatories and their delegated authority levels. Two Signatories, one of whom must be a board member, must sign each cheque. A computerised financial management system is fully operational 8nd a system to maintain the highest standards of financial management is in place. Dlsclosure of infomiation for flnanclal Inspectlon Each of the directors has confirmed that there is no information of which they are aware which is relevant to the inspection, but of which the independent examiner is unaware. They have further confirmed that they have taken appropriate steps lo identify such relevant information and to establish that the examiners are aware of such infomiation. Structure, governance and management The Charity is a charitable company limited by guarantee and not having a share c8Pltal. The company is regislered In England and Wales. No.. 3614799. The principal governing document is the company Memorandum and Articles of Associatlon. The Charity is registsred with the Charity Commission, No: 1074508. NETHERTON FEELGOOD FACTORY TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees, who are also the directors for the purpose of company law, and who served during the year and up lo the dale of signature ofthe financial ststements were.. Mr M Buxton Ms L Cluskey Mr J Flynn Ms U Ingham Mr L P James Mr G Loughlin Ms H Martin Mr W G Penney (Chair) (Resigned 28 May 2024) The charity is govemed by its Board of Directors who, as Trustees of Ihe charity. are responsible for setting the strategic direction of the organisation and for establishing policy. The Board meets monthly and delegales day-to day management lo the Chief ExecLrtive. Sandra Duncan, who leads a staff team with specific areas of responsibility. Wrilten financial and progress reports are provided in advance of Board Meetings. There is a Finan￿ Sub Committee that has delegated authority and written lerms of reference. Trustees are nominated and elected by Feelgood Factory Members. New Trustees are inducted into their new role by way of fomialised information about the role of a trustee and about the Feelgood Factory. A membership register is held by the Company Secretary. One third of Trustees will normally retire each year and are eligible for re-election at the Annual General Meeting. At the 31st March 2025 there were 15 members. Truslees are appointed in accordance with the company's Memorandum and Articles of Association. The trustees have assessed the major risks lo which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to Ihe major risks. Employees The organisalion had 14 staff at the 31st March 2025. The Trustees, report was approved by the Board of Trustees. Mr W G Penney (Chair) Trustee 9 December 2025 NETHERTON FEELGOOD FACTORY INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NETHERTON FEELGOOD FACTORY I report to the Trustees on my examlnation of the financial statements of Netherton Feelgood Factory (the Charity) for the year ended 31 March 2025. Responsibilities and basis of report As the Trustees of the Charity you are responsible for the preparalion of the financial statements in accordance with Ihe requirements of the Charities Act 2011. Having satisfied myself that the financial statements of the Charity are not required to be audited und8r Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Charivs financial ststemenls carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Chartty Commission under section 14515)(bl of the Charities Act 2011. Independent examiners statement Since the Charity's gross income ex￿eded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies. I have completed my examination. I confirm Ihat no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the Charity as required by section 386 of the Companies Act 2006. the financial slatement5 do not accord wilh those records. or the financial statements do not comply with the accounting reqL¢irements of section 396 of Ihe Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a maller considered as part of an independent examination,. or the financial statements have not been prepared in accordance with the methods and principles of the ststement of RecomTnended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with Ihe examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached. Helen Furlong FCCA Xeinadin North West Limited 46 Hamillon Square Birkenhead Wirral Merseyside CH415AR g December 2025 NETHERTON FEELGOOD FACTORY STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Current financlal year Unrestricted Unrestrlcted funds funds general designated 2025 2025 Restrlcted funds Total Total 2025 2025 2024 Notes Income from: Donations and legacies Charitable activities Other trading activities Investments 72,820 17.890 27,427 18,948 1,329 301,972 1.383 74.149 319,862 28.810 18.948 99,378 311,625 26,125 17.526 Total income 137.085 304.684 441.769 454.654 Expenditure on: Raising funds Charitable activities Public Benefit EdurAtion Quality of Life Health and Wellbeing 4.230 4,230 5,732 185,982 9,825 18.748 12,096 72,784 258,766 9,825 19,478 259.353 270,332 18.181 9.092 218,478 730 247,257 Total charitable expenditure 226,651 320,771 547,422 516.083 Total expenditure 230,881 320,771 551.652 521,815 Net expenditure (93.7961 {16.087) (109.883} (67,161) Transfers between funds 14 15,610 (15.610) Net movement In funds 10 178,186) (15,6101 (16,087) 1109,883) (67.161) Reconciliation of funds: Fund balances at 1 April 2024 239,183 138,011 84,185 461,379 528,540 Fund balances at 31 March 2025 160.997 122,401 68,098 351,496 461,379 The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. NETHERTON FEELGOOD FACTORY STATEMENT OF FINANCIALACTIVITIES (CONTINUED) INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Priorfinanclal year Unrostrlcted Unrestrlcted funds funds general designated 2024 2024 Restricted funds Total 2024 2024 Notes Income from: Donations and legacies Charitable activities Other trading activities Investments 83.243 34.720 25,316 17,526 16.135 276,905 809 99,378 311,625 26,125 17,526 Total income 160,805 293.849 454,654 Expendlture on: Raising funds Public Benefit Education Quality of Life Health and Wellbeing 5,732 221,287 18,181 9,092 21,109 5,732 270,332 18.181 9.092 218,478 49.045 197.369 Total expendlture 275,401 246,414 521.815 Net incomel{expenditure) (114,596) 47,435 (67,161) Transfers be￿een funds 14 8,039 36,325 (44,364) Net movement In funds 10 (106,5571 36,325 3,071 (67,161} Reconclllation of funds: Fund balances at 1 April 2023 345,740 101,686 81,114 528,540 Fund balances at 31 March 2024 239,183 138.011 84,185 461,379 NETHERTON FEELGOOD FACTORY BALANCE SHEET ASAT 31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 15 280,258 356,737 Current assets Debtors Cash at bank and in hand 16 38,061 53.819 65,800 68,935 91,880 134,735 Creditors: amounts falling due within one year 17 (20,6421 (30,093) Net current assets 71,238 104.642 Total assets less current liabilities 351,496 461.379 The funds of the Charfty Restricted incorne funds UnrestriGted funds general Unrestricted funds - designated 19 68,098 160.997 122,401 84,185 239,183 138,011 20 351,496 461,379 The company is entitled to the exemption from the audil requirement contsined in section 477 of the Companies Acl 2006. for the year ended 31 March 2025. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to acGounting rewrds and th6 preparation of financial statements. The members have not required the company to oblain an audit of its financial statements for the year in question in accordance with section 476. These financial statements have been p￿pared in accordance with Ihe provisions applicable to companies subject to the small companies ￿gime. The financial statements were approved by the Trustees on 9 December 2025 Mr W G Penney {Chairl Trustee Company registration nLfmber 3614799 (England and Wales) NETHERTON FEELGOOD FACTORY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies Charfty Informatlon Netherton Feelgood Factory is a private company limited by guarantee incorporated in England and Wales. The registered office is Glovers Lane. Netherton, Liverpool, Merseyside. L30 5QW. 1.1 Basis of preparation The financial statements have been prepared in accordance with the Charit￿$ goveming document, the Companies Act 2006, FRS 102 Yhe Financial Reporting Slandard applicable in the UK and Republic of Ireland" and the Charities SORP 'Accounling and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Slandard applicable in the UK and Republic of Ireland (FRS 102). The Charity is a Public Benefit Entity as defined by FRS 102. The Charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. 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 nearesl £. The financial statements have been prepared under Ihe historical cost convention, The principal accounting policies adopled are set out below. 1.2 Golng concern At the time of approving the financial statements, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees conlinue to adopt the going concern basis of accounting in preparing the financial slatements. 1.3 Charitable funds Unrestricted funds are available for use at the discretion of the Truslees in furtherance of their charitable objectives. Designated funds comprise unrestricled funds that have been set asicle by Ihe Trustees for a particular purpose. The aim and use of eaGh of designated fvnd 15 set out in the notes to the financial slatemenls. Restricted funds are a￿ funds which are lo be used in accordance wilh specific restriclions imposed by donors or which have been raised by the charity for particular purposes. The purposes and uses of each restricled funds are sel out in the notes lo Ihe financial ststements. Endowment funds are subject to specific Conditions by donors that the capital must be rnaintained by the Charity. 1.4 Income Income is recognised when the Charity is legally entitled to it afler any performance conditions have been mel, the amounts can be measured reliably, and it is probable that income will be received. NETHERTON FEELGOOD FACTORY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng policies (Contlnued) Income from donations and grants, including capital granls, is included in incoming ￿sOUrceS when these are receivable, except as follows: When the donors specify that donalions and grants given to the Charfty musl be used in futu accounting periods. the income is deferred until those periods. When donors impose conditions which have to be fvlfilled before the charity becomes entitled to such income. the income is deferred and not included in incoming resour￿ until the for use have been met. preconditions When donors specify that donations and grants, including capital grants, are for ￿strICted purposes, which do not amount to preconditions regarding entitlement. this income is included in incoming resources of the restricted funds when received. Volunlary income included discretionary grants for projects, goods and services where no service agreement or contract exists. Other grants, which have particular Se￿iCe requirement5 and which are provided in accordance with a contracl or Se￿iCe level agreemenl are included in the Statement of Financial Activities under the heading Income Resources for Charitable Activilies. Legacies are recognised on re￿Ipt or otherwise if the Charity has been notified of an impending distribution. the amount is known, and receipt is expected. If the amounl is not known, the legacy is treated as a contingent asset. 1.5 Expenditure Expenditure reflects all amounts paid and accrued during the year. Expenditure includes VAT which cannot be recovered, and is reported as part of the expendilure lo which il relates. All costs are allocated between the expendilure categories of the Statetnent of Financial Activities (SOFA) on a basis designed to reflect the use of the resource. Where costs cannot be directly atlributed to particular headings they are allocated to activities on a basis consistent with the use of the resource. Charitable expenditure comprises those costs incurred by the Charity in the delivery of its activities and services for ils beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. 1.6 Tangible fixed assets Tangible fixed assets costing more than £1.000 are capitalised at cost. The wst of tsngible fixed assets includes only expenditure incurred in bringing the asset into working condition for their intended use. Depreciation is provided to writo each asset off over its expected useful lrfe using the following rates and methods: Leasehold land and buildings Bullding equipment Fixtures and fittings & equipment Computers 40/0 on cost 15/g on cost Between 15 %-30°10 on cost Between 33Q/o-50Yo on ¢ost The gain or loss arising on the disposal of an asset is detemiined as the difference between Ihe sale proceeds and the carrying value of Ihe asset. and is recognised in the statement of financial activities. 10- NETHERTON FEELGOOD FACTORY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcies (Continued) 1.7 Impaimient of fixed assets At each reporting end dale, the Charity ￿vIewS the carrying amounts of its tangible assets to determine whether the￿ is any indicalion that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of Ihe asset is estimated in order to determine Ihe extent of the impairment loss (if any). 1.8 Cash and cash equivalents Cash and cash equivalents includa cash in hand, deposits held at call with banks, other short-temi liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financial instruments The Charity has elected to apply the provisions of Section 11 'Basic Financial Instwments, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Charily's balance sheet when Ihe Charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the nel amount5 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 8 net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial asset5, 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 Ihe effective interest method unless the a￿angernent constitutes a financing transaction, where the transaction is measured at the present value of the fvture receipts discounted at a market rate of interest. Financial assels classified as receivable within one year a￿ not amortised. Basic financial liabilities Basic financial liabilities. including credilors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at thè present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable wilhin one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabililies. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective inlerest melhod. Derecognition of Ilnanclal Ilabllltles Financial liabilities are derecognised when the Charity's contractual obligalion5 expire or are discharged or ¢ancelled. 1.10 Taxation The Charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income and gains falling within those exemptions. The Charity is not able to recover Value Added Tax. Expenditure is recorded in the financial statements inclusive of VAT 11 NETHERTON FEELGOOD FACTORY NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies (Continued> 1.11 Employeè benefits The cost of any unused holiday entitlement is re¢ognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the Charity is dèmonstrably Committed lo lerminatè the employment of an employee or to provide termination benefils. 1.12 Retirement benefits Payments to defined contribution reliremenl benefit schemes are charged as an expense as they fall due. Critical accounting estimates and judgements In the application of Ihe Charity's accounting policies, Ihe Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readity apparent from other sources. The estimates and associated assumptions are based on historical experrence and other faclors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which th8 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. Income from donations and legacies Unrestricted Restricted funds funds 2025 2025 Total Unrestrlcted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Legacies receivable Grants receivable 46,407 1,329 47.736 62.894 7,179 13.170 2,075 64,969 7,179 27,230 26,413 26,413 14,060 72,820 1,329 74.149 83,243 16,135 99,378 Grants receivable for core activities Sefton CVS Liverpool CVS Sefton MBC Cash for Kids Communily Foundation Groundwork UK SPF 3,213 3,213 4,900 1.500 5,020 1,750 14,060 18,960 1,500 5,020 1,750 1,900 3,000 2.500 13,160 2,640 1,900 3,000 2,500 13,160 2,640 26,413 26.413 13.170 14,060 27,230 12- ccry