Charity Reglstratlon No. 1077335
Company Registration No. 03826371 (England & Wales)
Liberty Tea Rooms and Community Hub
Trustees, Report & Accounts
st
For the year ended 31 October 2024

Liberty Tea Rooms and Community Hub
Contents
Trustees Report
Statement of Trustees Responsibilities
Independent Examiners Report
Statement of Financial Activities
9-10
Statement of Flnancial Position
11
Notes to the Accounts
12-18

Liberty Tea Rooms and Community Hub
Legal & Administrative Information
Trustees
Mr Mark Kitson Chair
Miss Astria Archer
Mrs Pauline Bowles
Mr Michael Burgess
Mrs Helen Fellows
Mrs Nikki Jefferson ( formerly Daly)
Mrs Deborah Wood -resigned 24th April 2024
Mr Martin Warner - resigned 26th Febraury 2025
Mrs Helen Fellows
Mrs Helen Fellows
Treasurer
Secretary
Charity Number
1077335
Company Number
3826371
Prlnclpal Address
12 Bank Court
Hemel Hempstead HP11BS
Ind6pendent Examlners
HB Accountants
Plumpton House Plumpton Road
Hoddesdon
Hertfordshire EN11 OLB
Bankers
Metro Bank
56-58 Marlowes Centre
Hemel Hempstead
HertFordshire HP1 1 DX
Page 1

Liberty Tea Rooms and Community Hub Trustees Report for the
year ending 31st October 2024
St
The trustees present their report and accounts for the year ended 31 October 2024.
The accounts have been prepared in accordance with the accounting policies set out in
Note 1 to the accounts and comply with the charity's trust deed, applicable law and the
requirements of the Statement of Recommended Practice, "Accounting and Reporting
by Charities" issued Maich 2005. The trustees have due regard to guidance published by
the Charity Commission on public benefit.
Structure, Governance and Manaoement
Libety Tea Rooms & Community Hub (LTR&CH} is a company limited by guarantee.
Trustees
The trustees who Se￿ed during the year and up to the date of signature of the financial
statements were.,
Mr Martin Warner- Chair - resigned 26th February 2025
Miss Astria Archer
Mrs Pauline Bowles
Mr Michael Burgess
Mrs Helen Fellows
Mrs Nikki Jefferson
Mr Mark Kitson - appointed 12th June 2024. Chair w.e.f 26th February 2025
Mrs Deborah Wood - resigned 24th April 2024
Trustees are appointed and removed by the Board of Trustees as outlined in the Articles
of Association. The charity makes use of Charity Commission resources to inform and
educate trustees about th&ir responsibilities and assist them in their trustee role.
Management
Governance of the charity Is undertaken at regular trustee meetings giving
consideration to legal, financial, regulatory, risk and strategy matters. Operational
matters, including implementation of trustee decisions, are delegated, and undertaken
primarily by the CEO Mr Owen Cooper, with assistance of the trustees and others.
Following the resignation of mr.owen Cooper wef 1 st August 2024 Mrs Jacquiline
Sheppard and Mrs Christina Bird carried out these functions until the appointment of a
new CEO, Mr Richard Evans on 5th January 2025,
Page 2

Liberty Tea Rooms and Community Hub Trustees Report for the
year ending 31st October 2024
Purposes of the charity
a) To promote the relief of those in need, hardship, distress, or other disadvantage due to
youth, age, financial hardship, povety, illness, disability, or homelessness.
b) To promote social inclusion for the public benefit by preventing people from becoming
socially excluded, relieving Ihe need8 of those people who are soclally excluded and
assisting them to integrale into society. For the purpose of this clause 'socially
excluded. means being excluded from society, or parts of society, as a result of one of
more of the following factors.. unemployment; financial hardship; youth or old age; ill health
(physical or mental). substance abuse or dependency including alcohol and
drugs; poor educational or skllls attainment; relatlonship and family breakdown; poor
housing; crime (either as a victim of crime or as an offender rehabilitating into society),
c) The relief of unemployment for the benefit of the public in such ways as may be thought
fit, including assistance to find employment.
d) To promote and fulfil such other charitable purposes beneficial to the community in the
said location or elsewhere as the trustees may think may appropriately be carried out in
onn8ction with the main objects at (a, b, c) above.
Achievement and Performance
Report by the chairman Mark Kitson:
In a time of increasing challenge in our communities, we have seen a year of tremendous
change at the Libety Tea Rooms and Community Hub. Despite all of these challenges we
remain committed to supporting the people of Hemel Hempstead, working in partnership
with churches, charities, businesses and our local authorities.
In July 2024 Kerry-Ann and Owen Cooper, the founders of the charlty, began a phased
departure from the charity to enable them to relocate and begin the next phase of their
lives. Jacqui and the team provided outstanding support to the people they served and the
trustees during this period while we searched for a new CEO. In January 2025 Richard
Evans joined us as CEO, bringing significant charity, church and operational experience to
lead the team Into the future. In February 2025 Martin Warner, our chalr of trustees, also
stepped down in order to relocate, and I took over the role. As an experienced charity
professional and board chair I very much hope I can help Richard and the board in every
way possible.
Our sincere thanks go to Kerry-Ann, Owen and Martin without whom we wouldn't be here
today.
Pago 3

Liberty Tea Rooms and Community Hub Trustees Report for the
year ending 31st October 2024
Report by the chairman Mark Kitson continued:
The Gharily has a strong team, solid impact results and stable finances but we face some
challenges: we are now entering into second phase leadership as an organisation and we
need to retain what has made us special while also enhancing it; we are seeing the
causes of financial and personal povety becoming more cornplex and need to broaden
our support servlce offering; and Ihe economics of our town centre are changing and we
need to relocate to a more fit for purpose and high footfall location in order to meet more
clients and remain financially secure. These needs are shaping our current planning for the
priorities of Great Team,. Growing Impact. and Sustainability and the Future.
Finally, I need to express my deepest thanks, on behalf of the trustees, to all our employe3.
our volunteers, partners and supporters who make it possible for us to carry on providing
the support we do to the wonderful people of Hemel Hempstead.
Mark Kitson
Achievements and Performance in relation to the charity's objects..
a) To promote tho relief of those In naèd, hardship, distress, or other
disadvantage due to youth, age, financial hardship, poverty, illness, disabillty, or
homelessness.
The provision of the lea rooms provided a safe and accessible space for those In need
within the community, providing warm food and drink to Ihe homeless, access to facilities
and acceptance by those who meet there.
The LCMA centre began operating in September 2025 and has qulckly become extremely
busy, soughl out by those in financial hardship.
The CAP Money and Lifeskills courses provided coaching and mentoring lo those
seeking to improve their budgeting skills and life skills,including cooking and 'living on a
budgel,.
The charity operated as a Foodbank distribution centre, open on Saturdays when the main
centre was closed.
The charity coordinated and part-funded hampers for local familles struggling with poverty
especially during holiday periods.
The charity worked with Dacorum Police, providing space to have a 'cuppa with a copper,
and providing a chaplaincy service unlil July 2024.
The charity continued to work with Oaklands college to provide opportunities for students
primarily young adults, to gain valuable working experience as volunteers in the tea rooms.
Page 4

Liberty Tea Rooms and Community Hub Trustees Report for the
year ending 31st October 2024
Achievements and Performance in relation to the charity's objects continued..
The charity worked extensively with Dacorum Boiough Council to promote the borough
as a good destination for business, and in relation to helping those in hardship within
the community.
In addition the charity partnered with the following organisations during the year..
Social Services
Local school family support teams
Volunteer Centre
Hemel BID
Dacorum Community Trust
SANDS
Cornergate Foundation (Helping Ex-offenders)
Hertford5hire Community Foundation
Churches Together Hemel Hempstead.
b) To promote social inclusion for the public beneflt by preventlng people from
becoming socially oxcluded, relieving the needs of those people who are socially
excluded and assisting them to integrate into society.
The charity continued to Operate a group, 'Living Out Loud, for young people fe&ling
soclally excluded.
Vartous groups met at the tearooms as it providcd a space for those with passions to
share them. Groups included 'Knit & Natter,, 'Board Games with a Brew, 'Yarnbombers
and Bookworms.
The partnership with University of Hertfordshire continued as more Occupational
Therapy students carried out a ten-week placement gaining valuable experience in.
helping those in need.
c) The relief of unemployment for the beneflt of the publlc In Such ways as may be
thought fit, including asslstance to find employment.
Through partnership with many local agencies the charity recruited, trained and sought to
develop volunteers from diverse backgrounds and with diverse challenges with the aim of
them finding pald employment.
The charity maintained a close relationship with the local homeless charity DENS and
provided a place for their financial inclusion worker to meet those facing homelessness
and those with long-terrn reliance on the Foodbank Gentre.
The charity worked in partnership with the South Hill Centre and Jobcentre to help those
facing barriers to emplcyment, through the provision of money management workshops.
Page S

Liberty Tea Rooms and Community Hub Trustees Report for the
year ending 31st October 2024
Financial Review
The attached accounts set out a detailed summary of the LTR&CH's finances for the year
ending 31 sl October 2024.These show that the year showed an overall deflcil of £22,717
(2022123 surplus £28,853). The LTR&CH started the year with reser￿eS of £81,019; by the
end of 2024 these had decreased to £58,302.
Total income was £185,678 (2022123 £220.965), a decrease of £35,287, 160/0, reflecting
£19,8Jf3 de¢rease in daily donations to the tearooms, together with reductions in regular
giving, £10,706 and fundraising events, £13,206. The reduction in income from these
sources was partially offset by an increase in one-off donations of £8,772.
Total expenditure was £208,395, (2022123 £194.112), a 7 % increas& reflecting a further
10 % increase in energy costs together with a 20 % increase in rent, which had been
reduced during the pandemic period. Overall food,beverage and salary costs Increased
60/0 reflecting the increased rate of inflatlon and the return from malernity leave, partially
offset by reduced FTE headcount.
During the financial year Ihere was a decrease in financial support for the charity from
tearoom visitors and churches reftecting the pressures of an increase in the cost of Ilvlng
experienced by many in our community.
The charity seeks to maintain reserves above £35,000, representing three months
fixed costs.
On behalf of the Board of Trustees
Mark Kitson
Chair of Trustees
Date.,
16th July 2025
Page 6

Liberty Tea Rooms and Community Hub
Statement of Trustee Responsibilities
The trustees are responsible for preparing the accounts in accordance with applicable law
and United Kingdom Generally Accepted Accounting Practice.
Law applicable to charities in England & Wales requires the trustees to prepare accounts
for each financial year which give a true and fair view of the charily's financial activities
during the year, and of its financial position at the end of the year,
In preparing accounts giving a true and fair view, the trustees should follow best practice
Select suitable accounting policies and apply them consistently
Make Judgements and estimates that are reasonable and prudent
State whether applicable accounting standards and statement of recommended
practice have been followed, subject to any departures disclosed and explalned I the
accounts.
Th8 trustees are responsible for keeping accounting records that disclose with reasonable
accuracy the financlal position of the charity and which enable them to ascertain the
financial position of the charity and which enable them to ensure that the accounts comply
with the Charities Act 2011 and the provisions of the trust deed. They are also responsible
for safeguarding the assets of the charity and for taking reasonable steps for Ihe prevention
and detection of fraud and other irregularlties,
Page 7

Liberty Tea Rooms and Community Hub
Independent Examiner's Report to the trustees of Liberty Tearooms
and Community Hub
I report to the trustees on my examination of the financial statements of Liberty Tea
sl
Rooms & Community Hub (the charity) for the year ended 31 October 2024 which are
set out on pages 2-18.
Responsibilities and basls of report
As the trustees of the charity (and also Its directors for the purposes of company law)
you are responsible for the preparation of the financial statements in accordance with
requirements of the Companies Act 2006 (the 2006 Acl),
Having satisfiad myself that the financial statements of the charity are not required to be
audited under Part 16 of the 2006 Act and are eligible for independent examination, I
reporl in respect of my examination of the charitys financial statements carried out
under section 145 of the Charities Act (the 2011 Act). In carrying out my examination I
have followed all of the applicable Directions given by the Charity Commission under
section 145(b) of the 2011 Act.
Independent Examiners Statement
I have completed my examination. I confirm Ihat no matters have come to my attention
in connection with the examination giving me cause to belleve that in any material
respect:
1. Accounting records were not kept in respect of the charity as required by section 386
of the 2006 Act,. or
2, The financial statements do not accord with those record; or
3. The financial slatem8nts do not comply with the accounting requirements of section
396 of the 2006 Act other than any requirement thal the accounts give a 'true and fair
view, which is not a matter considered as part of an independent examination; or
4. The financial statements have not been prepared in accordance with the methods
and principles of the Statement of Recotnmended Practice for accounting and reporting
by charities applicable to charities preparing their accounts in accordance with th8
Financial Reporting Standard applicable in the UK and Republic of Ireland(FRS 102).
I have no concern5 and have Gome 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 fi
nci
staternents to be reached.
HB Accountants
Plumpton House
Plumpton Road
Hoddesdon
Hertfordshire
EN11
Page 8

Llberty Tea Rooms and Community Hub
temen
for th Ye
of Flna
ren
clal A
esln
er20
In
andE
Iture
unt
Unrestrlrted Restrirted
Funds
funds
Notes
TOTAL FUNDS
2023-
2024
2022-
2023
INCOMING RESOURCES
Voluntary Income
Other voluntary incorning rwurcY5
Re50urce.s from Charitable actlvlty
Other Incomc
Income from Investment
3(a)
3(b)
56,982
6,870
15,945
63,852
77,840
16,945
122,434
3,300
446
102,581
2,500
800
102,581
2,500
800
TOTAL INCOMING RESOURCES
162 863
815 185 678 220 965
RESOURCES EXPENDED
ProvSslon of faclllues benefidal to the communlty
The rellef of needs & hardshlp through CAP
7(a)
7(b)
172,723
2,533
33,139
175,256
33,139
177,876
16,236
TOTAL RESOURCES EXPENDED
172 723
35672 208395 194112
Nrr INCOMXNG/(OUTGOING) RESOURCES
(9,860) (12,857) (22,717) 26,853
TRANSFERS
NET XNCOMXNG/(OUTGOING) RESOURCES
BEFORE OTHER GAINS AND LOSSES
(9,860) (11857) (22,717) 26,853
GAINS AND LOSSES ON INVESTMENTS
NET MOVEMENT IN FUNDS
(9,860) (12,857) (22,717) 26,853
BALANCES BROUGHT FORWARD AT I NOVEMBER 2023
68,162
12,857
81,019
54,166
BALANCES CARRIED FORWARD AT 31 ocfoBER 2024
58,302
58,302
81,019
Page 9

Liberty Tea Rooms and Community Hub
ntof
nan
esIn
dln
the Year end d 3
ober 20
co
and
Unrestrlrted Restricted
Funds
funds
Year ended 31st October 2023
Notes
TOTAL FUNDS
2022-
2023
2021-
2022
INCOMING RESOURCES
Voluntary Tnr.ome
Other voluntary incomlng rogources
RetsOU￿5 from Charltable acuvity
Other Income
Income from Investment
3(a)
3(b)
59,634
18,206
L6,945
77,840
16,945
122,434
3,300
446
75,503
5,406
99,901
4,000
37
122,434
2,500
446
800
TOTAL INCOMING RESOURCES
185 014
35,951 220 965 184 847
RESOURCES EXPENDED
Provlslon of faclllues beneficlal to the communlty
The rellef of needs & hardshlp thr¢￿gh CAP
7(a)
7(b)
177,876
177,876
16,236
160,168
22,833
16,236
TOTAL RESOURCES EXPENDED
177,876
16,236 194 112 183 001
NFf INCOMING/(OUTGOING) RESOURCES
7,138
19,715
26,853
1,846
TRANSFERS
11,121
Cl1,121)
NFf INCOMING/(OUTGOING) RESOURCES
BEFORE OTHER GAINS AND LOSSES
18,259
8,594 26,853
1,846
GAINS AND LOSSES ON INVEsfMENTS
NET MOVEMENT IN FUNDS
18,259
8,594
26,853
1,846
BALANCES BROUGHT FORWARD AT I NOVEMBER 2022
49,903
4,263
54,166
52,320
BALANCES CARRIED FORWARD AT 31 OCTOBER 2023
68,162
12,857
81,019
54,166
Page 10

Llberty Tea Rooms and Communlty Hub
or
nd
Unrestrlcted Restrlcted
Funds
fundg
TOTAL FUNDS
2023-2024 2022-2023
FIXED ASSErs
Tanglble fixed assets
li
3,018
3,018
4,532
CURRENT ASSEts
stock
Deblors
Cash at bank and In hand
12
13
50
5,050
52,887
50
5,050
52,887
50
5,409
73,392
IIABILMES: AMOUNTS FALLING
DUE wrrHIN ONE YEAR
14
2,703
2,703
2,364
NEf CURRENT ASSErs
55,284
5S,284
76,4
NEf ASSErs
FUNDS
Unrestrlcted
Deslgnated
Restrtcted
58,302
58,302
68,162
15
12,857
TOTAL FUNDS
58
81
19
The company is enlillod lo Ihe e¥ompllon from tho audlt requlremgnl con181nod In se￿10n 477 01 the Companl8s A¢1
2006, for Ihe y88r ended 31st O¢lr)ber 2024. No member ol Ihe company has dèposited a notlcÈ, pursuant lo secllon 478,
requlring an audit of the88 aceounls.
The trustees. iesponslbllllles for ensurfng thai the Charfty keeps accounting record8 which comply with section 388
of the Act and for preparing accounts which give 8 true and f8lr view of thè slele of alfairs of the company as al the end
ol the linancial year and ol ils Incoming rosourc85 and appllcalion ol resources, including116 Incoma and expenditure,
for tho fin8n¢io1 year In 8c¢ordanco with fequiiemenls of 8e¢llon$ 394 and 395 and whlch olhemso ¢omply wllh tho
requirements of the Comp8nSes Act 2006 r8lalinu to accounts, so for as applicable lo the company.
These 8coiunts have been pr8paied in accordance with the pmvis¢ons applicab18 to compani83 $ubJ8cI lo the small
companla.4' regime.
Approved by the trustees of the tharity on 16th Juty 2025 and slgned on Its behall by:
Mark Kitson (chair)
H Fellows (Treasurer)
The note5 on pages 12 to 18 form part of accounts
P8ge11

Llbety Toa Rooms Communlty Hub
Notes to the Accounts
for the Year ènded 316t O¢tobof 2024
Accountlng pollcles
Charlty Informatlon
Tho Liberiy Tearooms & Community Hub15 a company Ilmlled by guorenl¢g.
A¢c¢unllng ¢onvontlon
Thp 8ccounl8 have boon pr¢pgred In acccrdine£ wllh the chattils irusl deed, tha Charllle3 Act ?0118nd"AttounUng and
RepotLlng by ChBrflles'. Slalemeni ol Rvcommqnded P1aCU￿ Dppllcab16 to tharities preparing Ih81r BcrAunls in ac¢ordanr
th Ihe Flnanclal RepoTUng Slandard applicable In the UK and Republic of Ireland IFRS 1021" las amendcd for 8ccounbng
perio(Is commcnclng from 1 JanuBry 2019). The charityls a Publlc B8nefil Entity 85 deflned by FRS 102,
The Chafity has lak¢n adv8nl80¢ ol th• provi$lons In Ihe SQRP for charill¢$ applylng FRS 102 Updalo Bull8lln 1 nol lo prepare
Slalemenl ol Cosh Flow5.
Thts accA)unls have departed Irom the Chartlle$ IAccounl8 and Reports) Regulatton8 2000 onty lo the exlenl rpqiiwj lo provlde
a truo and folr vlew. Th1% departure hag irtvofved follo￿7n9 thc Stalem8nl ol Rccommended Practtce foi ¢harfll&s Hpplwng FRS
102 rolhei Ilian the vetslon of Ihe Slat8menl ol R8commended Piacllce which15 refarfed lo In the Reoulallons bulwhlch ha8
8ince boon wllhdr8Wn,
The a¢counls aro prep8red In sleiwng whlch18 the funcllonal currency ol the ¢horily. Mcnglary amounls In these fjnandol
81Alen*nl8 afe founded lo the nepr881 E.
The accoun18 hav¢ beon pmpkred undor Iho h1810rttsl eA)sl conventlort. Tho prfndp81 accounilng portcle8 adopted are sel o
ljelow.
Golng ¢¢nc?rn
Al Iho Ilme of approvlfjg th8 ac¢ounls, the InJslee8 have a ￿aSOn8b16 &xpeclallon Ih&l th¢ ¢harity h88 Bdèquèie re8oure¢s lo
¢onllnue In opgrotlonol cxi31ence for Ihe lore8ee8bl8 lulure. Tlius1118 Iru81ees conllnu8 to adopt the golng ¢oncgm bthsis of
ccL)unllng In prepnrfng Iho accounts.
Charltoblo lund8
Unreslrf¢led lund$ are av8llablè lor use ai Ihe dlscrellon of the Iw$le89 In lurlhefan¢a ol Iholr chari18ble objeellvèg
unless Iho fvnd5 havo been deJlgn4led lor olher purposes.
R¥slrlclcd knd8 nio 9uble￿ lo 6p¢cifio condttlon$ by ¢Jonor8 09 to how they may be uAed. Tho p￿￿OSe¥ and UB8
of Ihe re51titlBd fullds are strl out In the nole81o Ihe account3.
In¢omlng r8soureo¥
In¢ome18 i¢¢agnlsed whèn tho ¢herfy Is l¢gJlW enlillod 1011 after ony pOrfo￿anCe condlllons have been mel, Ihè
mounlo can be méaau￿d rellably, knd11 Is proboble Ihal Income will be iocelved.
C8$h don8Uon$ aro recognised on io¢xipL Other donotyons arg mcognised On￿ Ihe cliarfty has been
nolifi$d ol the donallon, unl¢¥¥ perfominrK condliions r¢qulm d&lerrAI 0111￿ 4mounl. Income lax
r¢¢ovorablo in relallon lo donallons rec¢ived under GS11 Ad Is recognlsed al th8 Ilme ol the donallon.
Turnover la m&osui&d ai the latr vilué ol the con$ideiallon iecelved or recolvable and repreienls amoun18
ro￿[Vable lor goods and 3eNlcex provlded in Ihg nom81 couise ol bu8lne88, net ol dlscounls, VAT ond other salg8
rel8l¢d laxvjs.
Resourceg exp?nded
Ekptrngos ar• Induded In Iho finDndol $18Wmvriti •• they become ￿￿0. Expens•8 In¢iudO VAT wnere oppll¢4bi•
4$ Ihe charfly eannol re¢lalm11.
Tanglble flxod 88sets
Tanglble fixed assels are knlllally measured 01 cosl arKI Subsequenuy mea5urod ai cost or valuation. nel of
deprpclalion and any Impairment lo88es.
D¢pr8dailon15 recognbed so a8 to wrtle ofl the cost or valuallon of assals Ipss Ihelr re$lduo1 values over Ihalr
uselul Ilval on lh¢ lollowng basls..
Fmures, 15111ws and equlpmenl
2￿30¥0 P.¥. on a rèdutsn9 balan￿ ba*iB.
The gain or108s arising on the dispos81 of an 85sel18 delemlne(S a5 the dlfference behvoen Ihe 5a18 proceeds
and Ihe carrylng value of Ihg 8$s&t, 8nd 1$ r¢¢oynlsed in nel In¢omoll¢xp¢ndllure> lor Ih? year
Pag8 12

Llberty Tea Rooms comrnunity Hub
Notss to tho Accounts
forthe Yeor ènded 31$t October 2024
Impalrment ol flxed a$$ots
Al each reportlng end dale, Lhe Charity revicws Ihe c4Thying amounts of It8 langible asséts to delemjino whether
there Is any Indicalion Ihal IfK)se 8sg815 have suffered an impHlm7onl loss. If any such Indiralion 8ylg18. the
re¢overtttyle atnounl of the 85sel 19 esumaled in ordef lo delemiino the extent ol the impairmenl10$s {il any).
Ca8h and cayh equlvalonts
Cash and Cash equlvèlenls indude ¢88h In hand and deposiis held 81 call vAth b8nks.
Flnancial Instruments
Tno charlty ho8 elecled to apply Iho provisions of Seclion11 'Qaslc Flnancial InslrumeTrls' and 98cllon 12'01her
Flnanelal In8lrum¢nls l$suos' Of FRS 10210 811 of118 finarrial Inslrumenls.
Flnanclal Inslwmenls ore recognlsed in Ihe chorills balanco sheei when Ihe chartty becomes paty lo the
¢onifxeiuAI proviiions ol th& Instsurngnl.
Fln8neJ31 assots anrl li&bllllles are off5el, ￿llh the n61 ainoviils pro8onled In Ilnond¥l 818lemenl3, when theio is
a logally gnforce¥ble rfghl lo sel off Ihe recognlsed 8m(wnlg and there Ss an Inleniion 10 8eltlo on a nel basls or lo
ieali8e the 86s&l and 8elll8 Ihe118blllty 8lmultan¢ously,
Ba8lc flnanclal essets
Baslc IlnonEial I￿818. wlilch Includo deblors An￿ ¢ash ond bank balances. nre Inthal￿ Me85uied at tr8n$8clion
prfco Including IrAnsaclion coBi8 and ar• 8ubs¢qugntly ¢fJth¢d al omort18ed ￿$1 uslna the eltedlve inlere51 rneUN
unless Ihe hriangemenl conslllules 8 financlng Iransacllon, where Ihe Ironso¢tion Is measured al Ihe pre$¢nl valuè
ol the fulufts re¢&lpl8 discounted 81 a martèl rale ol Iniorest. Flnonclal 88selts cladfled a8 rec¢lvablo w51hln one ￿ar
afa nol 8mDrllsgd.
8ask Iln4nclalll8bllltles
Basic nngncial IIDbllMos. including ctsdilor¥ and bank loans are inilially rncogn4scd al Iransacllon Prf￿ unle88 Ihg
&rranuomonl con$UluleJ b finonclng Iran58¢llon, wheie Ilie debt Inslrumenl Is mBasured al Ihe prosenl valuo ol lh&
luluro paymonls di8counled 81 a m8rkel rate of Inte￿61. Fln•n¢lal Ilablliliej ¢la$$lffled ?8 p8yablè wlhln ono year
ar¢ not amortl$od.
Debt inslrurnenl8 #r• subsoouenlty ¢orrfed Èt arnortlsed cA>sl. uslng th& oifecllve Inl•r*Jl rale Melhod.
Trade etsdilors are obligallons lo pay forgoods Of $8rvlccs Ihal have beBn aMulred In the OTdlnary cou¢se Df
opBrutlons from suppliers. Amount$ payablo are cl85Elfled as cuffenl Ilabllllles il paymeni Is duo ￿thIn on¥ ygar
Dr les5. 11 not, they are presonled as non.euryenl Ilabllllles. Trodè credllofs &r8 r8eogni8ed Inltlomy 81 Iran88cilon
pnco and 8ub8equentty measurèd al amort5sed ¢osl u$lng Ihe offeciivo Inlerejl method.
Derecognlilon olllnan¢lal Ilabllltlos
Finandal liabiliti￿ are dere¢ogiilsed when the contr8Ctuil obligallons oxpiro oroie discha￿ad or cancelled.
1,10 Employee benefltA
Th6 cosl ol any unus¢11 hollday oniiiiomenl 1$ re¢ognl8ed In tm perlod In whlch the employeo's 8eNlc6g are reeAIv8d.
Pay7nenis to deffn¥il conlfibullon rollremenl benofil 8ehcrncs are chBrged a5 8Kpenseo as they lall due.
TÈmlnatlon benellls a￿ reC￿n[s￿d Immedlalety Bs on expells8 when Ihe chmrfty 1$ demonstrabty ¢omrnltted lo
lerminsle Ihe &mploym8nl of on employee orlo provlde lemiinalioft benefjls.
1.11 Loas•8
RenlAlS pay&ble und¢r op8rollng le8se5. Including any lease iftcenllv08 ratolve(l. ale ch8roed lo Income oft a
5tr8lghl line basls OVOf Iho t¢.nn of the relevhnl lease.
Crltlcal accounting estlmates and Judgements
In Ihe appllcallon of the ¢harily'$ aceounllng polldes. the Iruslee8 8re requlred lo m8ke lthagemènls, estI￿aleS and
assumpllon8 ebolll Ihe carylnu amount of assets and Ilabllllleg th818re noi re8dlly apparent from other sour¢es. The
pslimale5 and a$¥odaled assumpttons are based on hislurfcal experfence and olhÈr faclor8 Ihal ale conskleied lo
bè relevanl. Actual resu118 may dlffer ITOM Ihese esllmales_
Tn8 e811rnale$ and w1c1erf￿ng as8umpllons Dre re￿4w8d on an ongolng b88is. Revlslons to accounllng estima195
are recognlsed In Ihe peflod In whteh Ihe esllmaie Is revised w]*re the revision 8ffe¢ts only Ih8l p•riod. or In ltte
F*dod ol Ihg revlglon and futur• Pa￿0d$ where tho ffjvlslon affec1$ both cfftnt and fulure perfod$.
Page13

Liberty Tea Rooms and Community Hub
For the year ended 31st October 2024
TE
TI
Unrestricted Restricted
Funds
Funds
Note
TOTAL FUNDS
2023-2024 2022-2023
3(a) Voluntary Income
Donations:
Regular monthly giving
One-off donations
Donatlons through Stewardshlp
Servlces
One -off events & fundraislng
Income tax reclaimable
980
5,890
8,007
31,031
18,713
22,259
25,141
4,810
1,602
18,402
4,810
1,602
18,402
4, 198
15,411
17,259
other voluntary Incomlng
3(b) resources
Grants
Legricies
15,945
16,945
,945
Income from operating
activitles: to further the councll's
4 objects
Llberty Tearooms donatlons
102,581
102,581
122,434
io
581
5 Other Income
Local Government Suppurt
2,500
2,500
3,300
500
2,500
6 Income from investment
Interest receivable
800
80Q
446
800
44
TOTAL INCOMING RESOURCES
162 863
22,815
185 678
220,965
Page 14

Libeity Tea Rooms and Communlty Hub
For tho year endcd 31st October 2024
TH
Note
Unrestrlcted Restrlcted
Funds
funds
TOTAL FUNDS
2023-2024 2022-2023
RESOURCES EXPENDED
Costs relatlng to purposes bencflcial to
7(a) the communlty:
Rent
Elgclricily and Water
Insurance
Webslle and IT
Travel and parking
Smr111 FqLilpmenl and repalr8
CleaninglRefusp. Dlsposal
Publicity & Piinllng
Tea Room Food Beveragg
Tea Room consumablos
Fund r818lng Costs
Salafles, Nl and penslon
Govftmance costs
DeprL)cialion
Training and mcolings
LTR Moblles
Sundry costs
17,818
13,464
1,826
988
1,743
7,770
839
1,632
2G,889
1,882
77
88,485
1,499
17,818
13,464
1,826
988
1,743
7,770
839
1,632
27,522
1,882
77
90,385
1,499
1,514
1,373
2,173
2,751
11,836
12,2B5
1,771
703
3,290
2,733
1.070
26,046
4,281
450
105,698
1,260
1,202
868
2,173
1,641
G33
1,900
1,373
2,173
2,751
23
175
56
177.8
The relief of needs & hardshlp through
7(b) CAPILCMA
Salaries, Nl and p&nslon
HO fees
Depreclallon
Sundry Costs
26,616
5,080
26,616
5,080
5,072
7,680
251
3,233
236
I,H3
.139
1,443
TOTAL RESOURCES EXPENDED
172 723
35,672
208 395
194 112
Page 15

Liberty Tea Rooms and Community Hub
For the year ended 31st October 2024
OUN
UED
Note
2023.
2024
2022-
2023
Governance costs
Govcrnance costs relating to purposes ben&ficial to the Comrnunity are..
Independent examination fees
1,499
1,440
Trustees
Trustees, remuneration pald In the year was £0 (2022-2023'.£0}
No truslees were reimbursed for expenses in the year (2022-23:0}
Expenses pald In the year totalled £0 (2022-2023: £0)
Employees
10
Number ot employee8
2023-
2022-
2024
2023
Number Numbor
Tho average monlhly nurnber of employees during the year wa8..
Chief ExeGutive
Christians Against PovertylLCMA Manager
Liberty Tea Rooms Staff
Full Time Equivalent headcount
2023-
2024
2022-
2023
Employment cost8
Salaries
Social securlty costs
Pension contributions
NIC employment allowance
113,387 106,527
6.879
6,368
1,918
.984
(5,1831 14,109)
17.001 110 770
Thero were no employees whose annual emoluments were £6Q,000 or more
Page 16

Liberty Tea Rooms and Community Hub
For Iho year ended 31st October 2024
NOTES TO THE ACCOUNTS (CONTINUED)
Note
Fixtures,
flttlngs &
equlpment
11
Tanglble flxod assèts
Cost
At 1 Novombor 2023
Additions
Disposals
Total
16,687
At 31 Octobor 2024
16,687
Depreclation
At 1 November 2023
Charge for the year
DSsposals
Los5 on dlsp0881
12,155
1,514
At 31 October 2024
Not book valu&:
At 31 October 2024
At 31 Octobor 2023
4,632
12
Stock
2023-2024
2022-2023
rea Room 8upplles
60
60
13
Dgbtors
Income fax recovorable
Other debtors
5.050
5,409
14
Creditors: amounts falling duo withln ono year
Taxes and goclal security
Accruals
1,283
1,440
1,lQ4
1,260
2,703
Page 17

Llberty Tea Rooms and Communlty Hub
For the year énded 31sl October 2024
NOTES TO THE ACCOUNTS {CONTINUEDI
15 Roglrlcled funds
Tho Incom8 lunds of thé Charity include reslricled funds comprlslng th8 followlng unoxpanded balances
of donBllons and giants held on Injsl lor speclfic purposes..
Movemont In fundg
Balanco at Incomln9 Resourcv¥ Tran•lor¥
l November rnjource
expond¢d
2022
Movemont In fund8
Ineomlng Re8our¢os
Tr4nsfo
T•30UFceJ
oxpgndod
Bal•n¢e al
1 NovombDI
2023
lori¢• at
31 O¢tobor
2024
Ambxs$¥ador PTofvc¢
CAP
CAP blessings
PIF
Pie p8ld Gift cards
1,000
3,018
69
1.000
33.2134
291
959
417
2,000
10,324
1?5,978}
1360)
(9591
1601
12,0001
133,139)
22,815
176
633
15331
27,367
22.815
35.672
16 Analy81¥ of net ￿$￿tts botwoon funds
Unr￿trICtOd Reslrlcted
funds
funds
Ttst•l
Fund b8lanca8 al 31 O¢lob8r 2024 Bro reproscnled by..
Tanglble flxed llss&l$
Cuirenl 0$5818
Crediiof8.' amounts lalllno du• wilhln one year
3,018
57,987
12,7031
3,018
57,987
12,7031
17 Relatgd wrty trJn$a¢ttons
Ther& wp.ra no relaled party Ir8nsaclion$.
PafiA1A