## ||||Page| |---|---|---|---| |Trustees'
Annual
Report|||| |Statement
of|Trustees'
Responsibilities||12| |Independent|Examiners|Report|13| |Statement
of|Financial Activities||14| |Balance Sheet|||15| |Statement
of|Cash Flows||| |Notes forming|part ofthe|Financial Statements|17| ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## ## |Name|||Lister Steps Limited||| |---|---|---|---|---|---| |Company||Number|04028768||| |Charity|Number||1083268||| |RegIstered||Office|The Old Library||| ||||Green Lane||| ||||Tuebrook||| ||||Liverpool||| ||||Merseyside||| ||||L137EB||| |Directors|||P A Crossland|(Appointed|18'"September 2020)| ||||G Downey||| ||||AJ May||| ||||BBarnes|(Resigned|11'" November
2020)| ||||D R Barlow
CJ Davies
L Pover|(Appointed
(Appointed
Resigned
(Appointed|17~August 2020)
31tst August 2020,
31"May 2021)
13'"December 2020,| |||||Resigned|12~August 2021)| |Independent
Examiner|||Graham
Wright BA (Hons), F C A DChA,
Liverpool
Charity and Voluntary
Services,||| ||||151 Dale Street,||| ||||Liverpool||| ||||L2 2AH||| |Bankers|||Lloyds,||| ## ## ## |FOR THE YEAR E|NDED 31'J|ULY 2021||||| |---|---|---|---|---|---|---| |||||||Restated| |||Notes|Unrestricted|Restricted|Total|Total| ||||Funds|Funds|Funds|Funds| |Income and endowments|||2021|2021|2021|2020| |from:||||||| |Donations
and legacies
Charitable
activities
Other Income||3a
3b
3c|1,129
360,257
9,886|192,877|1,129
553,134
9,886|3,604
438,052
11,107| |Total income|||371,272|192,877|564,149|452,763| |Expenditure
on:||||||| |Charitable
Activities|||406,227|176,863|583,090|475,055| |Total expenditure|||406,227|176,863|583,090|475,055| |Net (expenditure)/
movement
in funds|income, net||(34,955)|16,014|(18,941)|(22,292)| |Prior Year Adjustment||||||(103,214)| |Total funds brought|forward|11,12|(36,084)|160,067|123,983|249,489| |Total funds carried|forward|10-12|(71,039)|176,081|105,042|123,983| ## ||||Notes|31"July|2021|31"July|2020| |---|---|---|---|---|---|---|---| ||||||F|F|F| |Fixed assets|||||||| |Tangible fixed assets|||||286,961||294,790| |Current assets|||||||| |Debtors||||18,057||10,460|| |Cash at bank and|in|hand||3,675||3,483|| |||||21,732||13,943|| |Current
liabilities|||||||| |Creditors: amounts
falling
due within one year||||(80,764)||(61,766)|| |Net current
(liabilities)|||||(59,032)||(47,823)| |Total assets less
liabilities|current||||227,929||246,967| |Creditors."amounts||falling|8||||| |due after more than||one|||(122,887)||(122,984)| |year|||||||| |Net Assets|||||105,042||123,983| |Funds:|||||||| |Unrestricted
funds|||10,11||(71,039)||(36,084)| |Restricted
funds|||10,12||176,081||160,067| ||||||105,042||123,983| ||||Notes|31"July 2021|31"July 2021|31"July 2020| |---|---|---|---|---|---|---| |Cash flows from||||||| |operating
activities||||||6| |Cash generated
from/
(used in) operations|||14||9,145|(9,239)| |Investing
activities||||||| |Purchase
oftangible
assets|fixed|||(21,174)||(3,294)| |Net cash (used in)
investing
activities|||||(21,174)|(3,294)| |Cash flows from||||||| |Financing
activities||||||| |Repayment
of loan||||(4,618)||(525)| |Net cash generated
financing
activities|from||||(4,168)|(525)| |Net increase
in cash|and|||||| |cash equivalents|||||(16,647)|5,240| |Cash and cash||||||| |equivalents
at beginning||of|||3,483|(1,937)| |year||||||| |Cash and cash||||||| |equivalents
at end of|||||(13,164)|3,483| |year||||||| |Represented
by:||||||| |||||31"July|2021|31"July 2020| |Cash at bank and
in hand|||||3,675|3,483| |Bank Overdraft|||||(16,839)|| ||||||(13,164)|3,483| ## ## ## ## ## ## ## ## |compliance
with constitutional
and statutory
requirements
in producing
the
These are dealt with
in the Statement
of Financial
Activities
when payment
approved
by the charitable
company.
Fixed Assets|compliance
with constitutional
and statutory
requirements
in producing
the
These are dealt with
in the Statement
of Financial
Activities
when payment
approved
by the charitable
company.
Fixed Assets|annual
report.
has been|annual
report.
has been| |---|---|---|---| |Capital expenditure
is stated
in the balance sheet at cost less accumulated
Depreciation
is provided
to write off the cost ofeach asset over its expected
below:||depreciation.
useful
life as|| |Computers 5 Equipment|20'/o per annum
straight
line basis||| |Fixtures 8 Fittings|25'/o per annum
on reducing
balance basis||| |Leasehold
Land & Buildings|straight
line basis over 25 years||| |Improvements
to Leasehold|straight
line basis over 25 years||| ## ## ## ## ## ## ## ## ## |||||||Restated| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||Funds|Funds|Funds|Funds| |a.Donations|and|Legacies|2021|2021|2021
f|2020f| |Donations|||1,129||1,129|3,604| |||||||Restated| |---|---|---|---|---|---|---| ||||Unrestricted|Restricted|Total|Total| ||||Funds|Funds|Funds|Funds| |b.|Charitable
activities||2021
f|2021
f|2021f|2020f| ||B& Q Foundation|||5,000|5,000|| ||Building
Fund
Coronavirus
job retention
scheme||63,184||63,184|93,450
61,964| ||Cafe 8 Events Income
Enstone- Old Library
Furnishing||9,034||9,034|1,000| ||Groundwork|||||500| ||Heritage
Lottery Fund|||157,781|157,781|| ||Heritage
Fund Emergency
Grant|||3,600|3,600|22,900| ||LCVS- Targeted
Engagement
Grant|||5,000|5,000|| ||Nursery
&Club Income
Office 8 Room Rental||280,415
7,624||280,415
7,624|255,238| ||PH Holt Foundation
Postcode Neighbourhood
Skelton Charity
Torus Foundation|Trust||19,500
1,000
996|19,500
1,000
996|3,000| ||||360,257|192,877|553,134|438,052| ## ## ||Direct|Support
&
Total|Total| |---|---|---|---| ||Charitable|Governance
2021|2020| |To provide
child day-care
activities|Expenditure
384,782|Costsf
198,308
583,090|475,055| |a.Analysed as follows:|||| |Direct charitable
expenditure:
Staff salary costs
Depreciation
and impairment
Running
costs
Repairs & renewals
Travel
Training
Bad debts
Computer
support
&expenses||2021f
288,662
28,585
54,424
2,176
1,012
3,259
6,664|2020f
376,377
19,816
30,540
439
619
3,631
3,988
2,185| |||384,782|437,595| |Support
& Governance
costs:
Staff salary costs
Advertising,
marketing
&consultancy
Bank charges
Bank interest
Loan interest
Accountancy fees
Legal & professional
fees
HR costs
Sundry
Loss on disposal oftangible
fixed assets||2021f
155,905
20,471
1,010
365
11,219
1,180
4,468
2,814
458
418|2020
18,804
1,254
945
6,625
3,600
3,260
2,801
171| |||198,308|37,460| |Total expenditure
on charitable|activities|583,090|475,055| |b.Staff Costs|2021|2020| |---|---|---| |Gross wages and salaries|417,176|357,304| |Social security costs|21,016|19,073| |Pension costs|6,375|| ||444,567|376,377| |e average|n|umber
ofemployees
during
t|he year was as follow|s:| |---|---|---|---|---| ||||2021|2020| |Charitable|activities||16|17| |Management||and administration|8|5| ||||24|22| ## |||||Leasehold||| |---|---|---|---|---|---|---| |||Computers
&|Fixtures|Land &|Improvements|| |Cost
Balance at 1"
August 2020||3,294
Equipment
f|7,327
&Fittings
f|483,492
Buildings
F|to Leasehold
F
132,617|Total
f
626,730| |Additions
in the year||6,527|14,269||378|21,174| |Disposals
during
year|the||(2,116)|||(2,116)| |Balance at31"
July 2021||9,821|19,480|483,492|132,995|645,788| |Depreciation
Balance at 1"
August 2020||110|6,231|325,599||331,940| |Charge for the year||1,964|3,737|19,340|3,544|28,565| |Disposals
during
year|the||(1,698)|||(1,698)| |Balance at31"
July 2021||2,074|8,270|344,939|3,544|358,827| |Net book value at||||||| |3'Ist July 2021||7,747|11,210|138,553|129,451|286,961| |Net book value at
31st July 2020||3,184|1,096|157,893|132,617|294,790| ## ## |||||| |---|---|---|---|---| |Creditors: amo|unts|falling due within one year||| ||||2021|2020| ||||E|E| |Bank overdraft|||16,839|| |Trade creditors|&accruals||26,452|13,803| |Loans (see note|8)||27,640|32,161| |Taxation and social||security|9,833|6,522| |Other creditors||||9,280| ||||80,764|61,766| ## |||||2021|2020| |---|---|---|---|---|---| ||||||E| |Carrying|amount|of tinancial|||| |assets:|||||| |Debt instruments
cost||measured|at|21,732|9,261| |Carrying|amount|of financial|||| |liabilities:|||||| |Measured|at cost|||193,819|168,948| ## |.Analysis
of Net Assets|between|Funds|||| |---|---|---|---|---|---| |||Tangible||Creditors|| |2021||Fixed|Net Current|More than|| |||Assets|Assets|one year|Total| |Unrestricted
Funds||f|F||F| |General
Fund||268,549|(216,701)|(122,887)|(71,039)| |Restricted Funds|||||| |B 8 Q Foundation|||5,000||5,000| |Building
Fund
Enstone-
Old Library|||146,696
1,000||146,696
1,000| |Furnishing|||||| |Groundwork|||62||62| |Heritage
Lottery Fund||16,092|||16,092| |PH Holt Foundation
Postcode Neighbourhood
Torus foundation|Trust|2,320|4,538
373||2,320
4,538
373| |||18,412|157,669||176,081| |Totals||286,961|(59,032)|(122,887)|105,042| ||2020|2020|Tangible|Net Current|Creditors|| |---|---|---|---|---|---|---| ||||Fixed|Assets|More than|| |Unrestricted||Funds|Assets|E|one year
F|Total
F| |General|Fund||294,790|(207,890)|(122,984)|(36,084)| |Restricted
Funds||||||| |Building|Fund|||146,696||146,696| |Enstone-|Old|Library||1,000||1,000| |Furnishing||||||| |Groundwork||||311||311| |Heritage|Fund|Emergency||9,160||9,160| |Grant||||||| |PH Holt|Foundation|||2,900||2,900| |||||160,067||160,067| |Totals|||294,790|(47,823)|(122,984)|123,983| ## ## |TES TO THE ACCOU
Restricted
Funds|NTS|FOR THE YE|AR ENDED|31srJULY 202|1||| |---|---|---|---|---|---|---|---| |||||Movements|in|the Year|| ||||Funds||||Funds| |2021||at Beginning|||||at End| |B8 Q Foundation|||ofyear
f|Income
f
5,000
Expenditure
(f)|||ofYear
f
5,000| |Building
Fund|||146,696||||146,696| |Enstone-Old
Library|Furnishing||1,000||||1,000| |Groundwork|||311|||(249)|62| |Heritage
Lottery Fund||||157,781|(141,689)||16,092| |Heritage
Fund Emergency
Grant
LCVS-Targeted
Engagement
Grant|||9,160|3,600
5,000|(12,760)
(5,000)||| |PH Holt Foundation
Postcode Neighbourhood
Skelton Charity
Torus foundation||Trust|2,900|19,500
1,000
996|(580)
(14,962)
(1,000)
(623)||2,320
4,538
373| ||||160,067|192,877|(176,863)||176,081| |||||Movements||in the Year|| |||Funds|||||Funds| |2020||at Beginning|||||at End| |Building
Fund
Enstone-Old
Library||ofyear
f
172,709|Incomef
91,980|Expenditure
(f)
(117,993)|Transfers||ofYear
f
146,696| |Furnishing|||1,000||||1,000| |Groundwork
Heritage
Fund
Emergency
Grant|||500
22,900|(189)
(13,740)|||311
9,160| |Key Fund Investment
Liverpool
City Council-||3,521
103,214||(273)
(103,214)||(3,248)|| |City Fund Award|||||||| |PH Holt Foundation
Skelton Charity||2,682|3,000|(100)||(2,682)|2,900| |||282,126|119,380|(235,509)||(5,930)|160,067| ## ## ## ## ##