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|||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|
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|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||||
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|||||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|
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|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|
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|||||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|
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