2023-07-31-accounts

		Pages
Trustees' Annual Report		1to4
Statement of	Trustees' Responsibilities
Independent	Examiners Report
Statement of	Financial Activities
Balance Sheet
Statement of	Cash Flows
Notes forming	part ofthe Financial Statements	From 1

REFERENCE AND	ADMINISTRATIVE	ADMINISTRATIVE	DETAILS
Name				Lister Steps Limited
Company	Number			4028768
Charity Number				1083268
Registered		Office		The Old Library
				Green Lane
				Tuebrook
				Liverpool
				Merseyside
				L137EB
Trustees				AJ May		(Appointed	7th July 2000)
				J M Spencer		(Appointed	6th May 2022)
				E Martin		(Appointed	22nd January 2024)
				D R Barlow		(Resigned	24th October 2022)
				P A Crossland		(Resigned	9th October 2022)
				J Lee		(Resigned	28th June 2023)
				E J McCormack		(Resigned	20th February 2024)
Secretary				AJ May		(Appointed	7th July 2000)
Independent		Examiner		Claire Riley MAAT FCCA
				MAR Kilshaw	Limited
				99Stanley Road
				Bootle
				Liverpool
				L20 7DA
Bankers				Lloyds

				Unrestricted	Restricted	TOTAL	TOTAL
				Funds	Funds	Funds	FUNDS
				2023	2023	2023	2022
			Notes
Income and endowments		from:
Donations	and Legacies		3a	1,047		1,047	1,962
Charitable	activities		3b	427,845	228,266	656,111	667,806
Other income			3c	119,063		119,063	3,000
Total income				547,955	228,266	776,221	672,768
Expenditure on:
Charitable	activities			446,204	222,296	668,500	689,637
Total expenditure				446,204	222,296	668,500	689,637
Net income/(expenditure),		net movement	in funds	101,751	5,970	107,721	(16,869)
Total funds brought forward			11,12	66,426	21,747	88,173	105,042
Total funds carried	forward			168,177	27,717	195,894	88,173

						31JUL	2023	31JUL	2022
					Notes				f.
Fixed assets
Tangible fixed assets							230,267		257,537
Current assets
Debtors						26,162		3,472
Cash at bank	and in	hand				16,714		25,912
						42,876		29,384
Current liabilities
Creditors: amounts		falling due		&1year		(77,250)		(79,685)
Net current	(liabilities)						(34,374)		(50,301)
Total assets	less current		liabilities				195,893		207,236
Creditors:
Amounts falling due		&1year							(119,063)
Net Assets							195,893		88,173
Funds:
Unrestricted	funds				10,11		168,176		66,426
Restricted funds					10,12		27,717		21,747
Net Assets							195,893		88,173

					31JUL2023		31JUL	2022
				Notes				6
Cash flows from operating	activities
Cash generated from operations				14		(7,380)		26,061
Investing activities
Purchase oftangible fixed	assets				(1,819)
Net cash investing activities						(1,819)
Cash flows from financing	activities
Repayment ofoverdraft							16,839
Repayment of loan							(3,824)
Net cash generated from	financing	activities						13,015
Net increase in cash and cash equivalents						(9,198)		39,076
Cash and cash equivalents	at beginning		ofyear			25,912		(13,164)
Cash and cash equivalents	at end ofyear					16,714		25,912
Represented by:
Cash at bank and in hand						16,714		25,912
						16,714		25,912

Income and endowments	Income and endowments	from
			Unrestricted		Restricted	TOTAL	TOTAL
			Funds		Funds	Funds	FUNDS
			2023		2023	2023	2022
						E	E
a	Donations and Legacies
	Donations		1,047			1,047	1,962
	Donations and legacies in		2022 relate wholly to unrestricted	funds.
			Unrestricted		Restricted	TOTAL	TOTAL
			Funds		Funds	Funds	FUNDS
			2023		2023	2023	2022
			E		E	E	E
b	Charitable activities
	Heritage Lottery Fund				218,909	218,909	204,402
	Chrimes Family Charitable		Trust				1,000
	Power to Change				9,357	9,357
	HMRC Job Retention	scheme					3,597
	Cafe &events income		58,645			58,645	39,750
	Nursery &club income		351,156			351,156	394,901
	Office and room rental		18,044			18,044	10,836
	Onward Community	Fund					1,000
	Skelton Charity						1,240
	Sport England						10,000
	West Derby Waste	Land					1,080
			427,845		228,266	656,111	667,806

						Unrestricted	Restricted	TOTAL		TOTAL
						Funds	Funds	Funds		FUNDS
						2023	2023	2023		2022
c	Other income
	Apprentice income									2,000
	Insurance claim									1,000
	Loan write off (see note 8)					119,063		119,063
						119,063		119,063		3,000
	Other Income in	2022 relate wholly			to unrestricted	funds.
	Expenditure on Charitable		Activities
						Direct	Support &	TOTAL		TOTAL
						Charitable	Governance	Costs		Costs
						Expenditure	Cots
						2023	2023	2023		2022
						E	E	E		E
	To provide facilities for recreation				and child day-
	care activities					222,296	446,204	668,500		689,637
a	Analysed as follows:
	Direct charitable	ex enditure:						TOTAL		TOTAL
								Costs		Costs
								2023		2022
								E		E
	Staff salary costs							177,337		419,404
	Pension							3,258		6,435
	Nursery costs									12,373
	Cafe costs									15,424
	Events costs							9,600		10,935
	Volunteer expenses									309
	Office costs							1,084
	Training							2,504		1,916
	Premises costs									65,022
	Repairs and renewals									6,600
	Travel expenses									11,312
	Advertising and marketing							2,069
	Consultancy
	Website costs
	Sundry expenses							3,645
	Professional fees							8,446
	Human resources	costs
	Computer costs							7,688		8,731
	HMRC interest and penalties								274
	Bank and card charges							2,032
	Bank interest								780
	Loan interest
	Accountancy and	independent		examination				3,579
	Depreciation									29,424
								222,296		587,885

	Su ort 5Governance	Su ort 5Governance	Su ort 5Governance	costs:			TOTAL	TOTAL	TOTAL
							Costs	Costs
							2023	2022
							f.
	Staff salary costs						309,847	85,622
	Pension						4,888	1,637
	Nursery costs						3,947
	Cafe costs						1,540
	Events costs						15,138
	Volunteer expenses
	Office costs							3,364
	Training
	Premises costs						57,671
	Repairs and renewals						20,227
	Travel expenses						337
	Advertising and marketing								275
	Consultancy								420
	Website costs								120
	Sundry expenses								47
	Professional fees								600
	Human resources	costs						4,069
	Computer costs						3,521
	HMRC interest and penalties								933
	Bank and card charges							1,488
	Bank interest								570
	Loan interest							1,337
	Accountancy and	independent			examination			1,270
	Depreciation						29,090
							446,204	101,752
	Total expenditure	on	charitable		activities		668,500	689,637
b	Staff Costs						2023	2022
							f.	f.
	Gross wages and salaries						458,887	477,924
	Social security costs						28,297	27,102
	Pension costs						8,146	8,072
							495,330	513,098
c	Particulars ofemployees
	The average number		of	employees		during the year was as follows:
							2023	2022
	Charitable activities						16		15
	Management and	administration					3		3
							19		18

Tangible fixed	asset	s:
						Improvemen	Leasehold	Computers	Fixtures and	Total
						ts to	land and	and	fittings
						leasehold	buildings	equipment
								f.
Gross book value brought forward						132,995	483,492	9,821	19,480	645,788
Additions								1,819		1,819
Disposals
Gross book value at carried				forward		132,995	483,492	11,640	19,480	647,607
Depreciation	brought		forward			8,863	364,278	4,038	11,072	388,251
Charge for the year						5,320	19,340	2,327	2,102	29,089
On disposals
Depreciation	at carried forward					14,183	383,618	6,365	13,174	417,340
Net book value carried forward						118,812	99,874	5,274	6,306	230,267
Net book value at brought				forward		124,132	119,214	5,783	8,408	257,537
Improvements	to Leasehold			included		in the fixed assets is in relation to the old Library		that Lister steps moved into in October 20
Debtors
								2023		2022
								f.		6
Trade debtors								26,162		3,472
								26,162		3,472
Creditors: amounts		falling due within				one year
								2023		2022
								6		6
Trade creditors								28,322		21,864
Accruals								4,579		1,270
Loans (see note			8)							2,756
Pension								3,569
Taxation	and social security							40,780		53,795
								77,250		79,685
Creditors: amounts		falling due after				more than one year
The following	loans	are included			within creditors:
								2023		2022
								f.		6
Due between		one to two years								18,000
Due between		two to five years								54,000
Over 5years										47,063
										119,063

				2023	2022
				f.
Surplus/(Deficit)		for the year		107,720	(16,869)
Adjustments	for:
Depreciation				29,090	29,424
Movements	in	working capital
(Increase)/	Decrease		in debtors	(22,691)	14,585
Increase/(Decrease)			in creditors	(121,499)	(1,079)
Cash generated		from	operations	(7,380)	26,061