##
|||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|
|b.|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|
##
##
##
##
||||||2022|2021|
|---|---|---|---|---|---|---|
|||||||F|
|Carrying|amount|offinancial|||||
|assets:|||||||
|Debt instruments||measured|at cost||29,385|21,732|
|Carrying|amount|offinancial|||||
|liabilities:|||||||
|Measured|at cost||||144,953|193,819|
|10.Analysis|of Net Assets between|||Funds|||
|Analysis|of Net Assets bet|ween
Funds||||
|---|---|---|---|---|---|
|||Tangible||Creditors||
||2022|Fixed
Assets|Net Current
Assets|More than
one year|Total|
|Unrestricted
Funds||E||F||
|General|Fund|245,390|(59,901)|(119,063)|66,426|
|Restricted
Funds||||||
|Heritage|Lottery Fund|10,407|||10,407|
|PH Holt|Foundation|1,740|||1,740|
|Sport England|||9,600||9,600|
|||12,147|9,600||21,747|
|Totals||257,537|(50,301)|(119,063)|88,173|
##
|.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|
##
##
##