2022-07-31-accounts - Lister Steps Limited

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

		Page
Trustees' Annual Report
Statement of	Trustees' Responsibilities
Independent	Examiners Report	10
Statement of	Financial Activities
Balance Sheet		12
Statement of	Cash Flows	13
Notes forming	part ofthe Financial Statements	14

REFERENCE AND	REFERENCE AND	REFERENCE AND	ADMINISTRATIVE	DETAILS
Name			Lister Steps Limited
Company		Number	04028768
Charity	Number		1083268
Registered		Office	The Old Library
			Green Lane
			Tuebrook
			Liverpool
			Merseyside
			L137EB
Trustees			D R Barlow		(Resigned	24'" October 2022)
			P A Crossland C J Davies G Downey J Lee		(Resigned (Resigned (Resigned (Appointed	9' October 2022) 31"May 2021) 19'" June 2022) 8'" May 2022)
			AJMay
			EJ McCormack		(Appointed	8'" May 2022)
			L Pover J M Spencer		(Resigned (Appointed	12'"August 2022) 6" May 2022)
Secretary			A J May		(Appointed	7'"July 2000)
Independent			Paula Sanchez	ACCA
Examiner			LCVS
			151 Dale Street,
			Liverpool
			L2 2AH
Bankers			Lloyds,

FOR THE YEAR EN	DED 31	sv JU	LY 2022
			Notes	Unrestricted	Restricted	Total	Total
				Funds	Funds	Funds	Funds
				2022	2022	2022	2021
Income and endowments
from:
Donations and legacies Charitable activities			3a 3b	1,962 449,084	218,722	1,962 667,806	1,129 553,134
Other Income			3c	3,000		3,000	9,886
Total income				454,046	218,722	672,768	564,149
Expenditure on: Charitable Activities				316,581	373,056	689,637	583,090
Total expenditure				316,581	373„056	689,637	583„090
Net income/(expenditure), movement in funds		net		137,465	(154,334)	(16,849)	(18,941)
Total funds brought	forward		11,12	(71,039)	176,081	105,042	123,983
Total funds carried	forward		10-12	66,426	21,747	88,173	105,042


LISTERSTEPS BALANCE SHEET		AT 31sr JULY 2022			Company		Number	04028768
			Notes	31"July	2022		31"July	2021
Fixed assets				E				E
Tangible fixed assets					257,537			286,961
Current assets
Debtors				3,472			18,057
Cash at bank and	in		hand	25,912			3,675
				29,384			21,732
Current liabilities
Creditors: amounts due within one year		falling		(79,685)		(80,764)
Net current (liabilities)					(50,301)			(59,032)
Total assets less liabilities	current				207,236			227,929
Creditors: amounts			falling
due after more than			one		(119,063)			(122,887)
year
Net Assets					88,173			105,042
Funds:
Unrestricted funds			10,11		66,426			(71,039)
Restricted funds			10,12		21,747			176,081
					88,173			105,042

		Notes	31"July	2022	31"July	2021
Cash flows from operating
activities
Cash generated from/ (used in) operations		14		26,061		9,145
Investing activities
Purchase oftangible fixed assets					(21,174)
Net cash (used in) investing activities						(21,174)
Cash flows from Financing
activities
Repayment of overdraft			16,839
Repayment of loan			(3,824)		(4,618)
Net cash generated from financing activities				13,015		(4,618)
Net increase in cash and cash equivalents				39,076		(16,647)
Cash and cash equivalents beginning ofyear	at			(13,'I 64)		3,483
Cash and cash equivalents at end ofyear				25,912		(13,164)
Represented by:
			31"July	2022	31"July	2021
Cash at bank and in hand				25,912		3,675
Bank Overdraft						(16,839)
				25,912		(13,164)

				Unrestricted	Restricted	Total	Total
				Funds	Funds	Funds	Funds
	b. Charitable activities			2022	2022	2022f	2021 E
	B8 Q Foundation						5,000
	Cafe 8 Events Income			39,750		39,750	9,034
	Chrimes Family Charitable Trust				1,000	1,000
	Heritage Lottery Fund				204,402	204,402	157,781
	Heritage Fund Emergency Grant						3,600
	HMRC Job Retention	scheme		3,597		3,597	63,184
	LCVS- Targeted Engagement Grant						5,000
	Nursery 8 Club Income			394,901		394,901	280,415
	Office 8 Room Rental			10,836		10,836	7,624
	Onward Community Fund				1,000	1,000
	Postcode Neighbourhood		Trust				19,500
	Skelton Charity				1,240	1,240	1,000
	Sport England				10,000	10,000
	Torus Foundation						996
	West Derby Waste Land				1,080	1,080
				449,084	218,722	667,806	553,134
	Charitable activities in	2021 related		to F360,257 unrestricted funds		and 2192,877
	restricted funds.
	c.Other Income					F
	Apprentice income			2,000		2,000
	Insurance claim			1,000		1,000
	Other income						9,886
				3,000		3,000	9,886
	Other income in 2021	relate wholly		to unrestricted	funds.
4.	Expenditure on Charitable		Activities
				Direct	Support K	Total	Total
				Charitable	Governance	2022	2021
				Expenditure	Costs
	To provide facilities for
	recreation and child day-care			587,885	101,752	689,637	583,090
	activities

				2022	2021
Direct charitable	expenditure:
Staff salary costs				419,404	282,287
Pension				6,435	6,375
Nursery costs				12,373	5,425
Cafe costs				15,424	4,299
Events costs				10,935
Volunteer expenses				309
Premises costs				65,022	42,127
Repairs & renewals				6,600	2,176
Travel expenses				11,312	1,012
Training				'1,916	3,259
Computer support	8 expenses			8,731	6,664
Depreciation				29,424	28,585
				587,885	382,209
				2022	2021
Support 8 Governance			costs:	E	F
Staff salary costs				85,622	155,905
Pension				1,637
Office cost				3,364	2,573
Advertising and marketing				275	20,471
Consultancy				420
Professional fees				600
Website costs				120
Bank and card charges				1,488	1,010
Bank interest				570	365
Loan interest				1,337	11,219
Accountancy fees				1,270	1,180
Legal 8 professional		fees			4,468
HR costs				4,069	2,814
HMRC interest				933
Sundry expenses				47	458
Loss on disposal fixed assets	of	tangible			418
				101,752	200,881
Total expenditure on charitable activities				689,637	583,090

Staff Costs	2022	2021
Gross wages and salaries	477,924	417,176
Social security costs	27,102	21,016
Pension costs	8,072	6,375
	513,098	444,567

c.Particulars of	employees:	employees:
The average	number	ofemployees	during the year was as follows:
			2022	2021
Charitable activities			23	16
Management administration	and		3	8
			26	24

Tangible Fixed Asse	ts
	Computers		Leasehold
	&	Fixtures	Land &	Improvements
Cost	Equipment	&Fittings F	Buildings f	to Leasehold f	Total E
Balance at 1" August 2021	9,821	19,480	483,492	132,995	645,788
Additions in the
year
Balance at.31" July 2022	9,821	19,480	483,492	132,995	645,788
Depreciation Balance at 1" August 2021	2,074	8,270	344,939	3,544	358,827
Charge for the year	1,964	2,802	19,339	5,319	29,424
Balance at31" July 2022	4,038	11,072	364,278	8,863	388,251
Net book value at
31stJuly 2022	5,783	8,408	119,214	124,132	257,537
Net book value at 31st July 2021	7,747	11,210	138,553	129,451	286,961

.Restricted Funds
				Movements	in the Year
			Reserves			Reserves
2022			at Beginning			at End
			ofyear	Income	Expenditure	ofYear
			E		(&)	F
B8 Q Foundation			5,000		(5,000)
Building Fund			146,696		(146,696)
Chrimes Family Charitable		Trust		1,000	(1,000)
Enstone-Old Library	Furnishing		1,000		(1,000)
Groundwork			62		(62)
Heritage Lottery Fund			16,092	204,402	(210,087)	10,407
Onward Community	Fund			1,000	(1,000)
PH Holt Foundation			2,320		(580)	1,740
Postcode Neighbourhood		Trust	4,538		(4,538)
Skelton Charity				1,240	(1,240)
Sport England				10,000	(400)	9,600
Torus Foundation			373		(373)
West Derby Waste	Land			1,080	(1,080)
			176,081	218,722	(373,056)	21,747
				Movements	in the Year
			Reserves			Reserves
2021			at Beginning			at End
			ofyear	Income	Expenditure	ofYear
			E	E	(&)	F
B8 Q Foundation				5,000		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	9,160	3,600	(12,760)
LCVS-Targeted Engagement Grant				5,000	(5,000)
PH Holt Foundation			2,900		(580)	2,320
Postcode Neighbourhood		Trust		19,500	(14,962)	4,538
Skelton Charity				1,000	(1,000)
Torus Foundation				996	(623)	373
			160,067	192,877	(176,863)	176,081

			2022	2021
Surplus/(Deficit) for the		year	(16,869)	(18,941)
Adjustments for:
Loss on Disposal of	fixed assets			418
Depreciation			29,424	28,585
Movements in working		capital:
(Increase)/ Decrease	in	debtors	14,585	(7,597)
Increase/(Decrease)	in	creditors	(1,079)	6,680
Cash generated from in) operations		/ (used	26,061	9,145