The Orrell Trust
Charity No. 1096549
Company No. 04425137
Trustees, Report and Unaudited Accounts
30 April 2024

The Orrell Trust
Contents
Pages
Trustees, Annual Report
Independent Examiner's Report
Statement of Fina ncial Activities
2to9
io
li
Balance Sheet
12
Notes to the Accounts
13to21
Page I

The Orrell Trust
Trustees Annual Report
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, herein
present their report with the unaudited financial statements of the charity for the year ended 30 April
2024.
The financial statements have been prepared in accordance with the accounting policies set out in Note I
to the accou nts and comply with the charity's governing document, the Charities Act 2011, the Com panies
Act 2006 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to
charities preparing their accounts in accordance with the Financial Reporting Standard 102 applicable in the
UK and Republic of Ireland.
REFERENCE AND ADMINISTRATIVE DETAILS
Company No. 04425137
Charity No. 1096549
Principal Office
St John & St James Church and Community Centre
71 Bailey Drive
Bootle
Liverpool
L20 6EX
Registered Office
St John & St James Church and Community Centre
71 Bailey Drive
Bootle
L20 6EX
Olrectors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law,
The following Directors and Trustees served du ring the yea r:
A. Finch
J. Forrest
S.M. Green
L.J. Heaton
C. Jones
R.5. 5angra
P.M. Sheridan
A. Stott
(Resigned 29 November 20231
D. Tyrrell
L. Webb
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The Orrell Trust
Trustees Annual Report
Accountants
Sefton Cou ncil for Voluntary Service
Burlington House
Crosby Road North
Waterloo
Liverpool
L22 OLG
Bankers
Barclays Bank PLC
Leicester
LE87 2BB
OBJECTIVES AND ACTIVITIES
The Orrell Trust is a grassroots charity based in Bootle, Merseyside. Established in 2002 we are committed to
improving ou r local com munity to make it a better place to live. Our bright, modern, well-equ ipped base
provides a sust3 ina ble commu nity facility in an area of deprivation and disadvantage which encourage5
community cohesion and benef its individuals and the wider community.
The Orrell Trust is based at St Joh n & St James Church a nd Commu nity Centre. The centre is a rnulti-purpose
bu ilding which is fu Ily accessible. This f lexible and adaptable space is used for a wide range of communitv
activities,
The trustees have given due consideration to the Charity Commission's gu idance on the public benefit
requirement.
In line with identified community need, our four main areas of focus are:
Developing work with older people
Developing work with you ng adu Its with additional needs
Developing work with children, young people, and families.
Promoting community cohesion.
ACHIEVEMENTS AND PERFORMANCE
The previous year ended with some uncertainty around funding for the role of Project Manager. We were
delighted that this was soon resolved with funding secured from the Steve Morgan Foundation and the John
Moores Foundation. With th is secu rity we were able to extend ou r project manager's contract for a f urther
three years, changing the job title to CEO to better reflect the nature of the role.
Su bsequently ou r CEO has led the preparations for the end of our transformative th ree-year grant f rorn The
National Lottery Reaching Communities Fund which concluded in March 2024. The Trust are committed to
our work continu ing uninterrupted and a strategic fu ndraising plan has been developed to ensure this is
achieved.
This important work happen ing in the background meant this has been a period of consolidation of ou r
activities after two years of susta ined growth. Our projects continu ed to provide a high quality service
meeting the needs of the local community and we are proud of our programme and the positive impact it
has on those living in the area.
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The Orrell Trust
Trustees Annual Report
We are gratefu I to all those who support ou r work and in particular our volunteers whose generosity is
central to all we do. Gratitude is due in particularto our friends at St John & St James Church whose support
remains invaluable.
Our Activities
Activities for Older People
Ou r work with older people is our longest esta blished project and encompasses a social clu b, a memory café,
a community café, and our crochet group. This year we were focussed on bedding in our new timetable after
the significant development of the previous twelve months.
This did not mean that ou r activities remained static. There were a significant number of new clients across
our offer a nd it is pleasing how the commu nity café has developed into a successful entry point into the
wider su pport the Trust offers. Down Orrell Hey, ou r memory café, has also seen evolution with increasing
numbers of carers accessing support overthe telephone alongside the weekly drop-in.
The Wednesday Club continues to meet weekly and includes a regular pattern of health checks by The May
Logan Centre and chair based exercise including chair based Tai Chi. Activities have included poetry
workshops, card ma king, healthy eating demonstrations, and intergenerational projects with students f rom
Kings Leadership Academy Hawthornes. A rea I h ighlight of the year was a Christmas din ner and dance in
Southport.
Case Study
J hGd been G corerfor her husbondfor 15 years until he pGssed away in early 2024. Encouraged by herfomily
tofind something to do that would get her out of the house she w05 pleased tofind The Orreil frust on her
doorstep.
J ottends The Wednesday Club, Café Thursdoy and Orrell Arts Cofé as well os wider community event5. It has
given her something to do, gaining newfriendships and herfamily hove commented on how she looks happier
ond more positive,
J is now octively looking for work ond The Orrell Trust has been an importantfirst step in reconnecting with
her community and rebuilding her confidence to be able to mL7ke this next step.
Activities with Young Adults with Additional Needs
The Jolly Soap Opera Mob continues to be a vibrant, creative, friendly, and safe space for young adu Its to
flourish. Amongst the varied programme the undoubted highlight of the year was their original pantomime,
The Greatest Showman loh no it isn'tll. This wonderful evening richly rewarded the hard work that went into
the production.
Performance had been a key characteristic of the group for many years before the pandemic. It was
welcome return for what will certainly become a regular feature of the programme once more.
Elsewhere there was a refocus on independence and confidence bu ilding in the style of the grou p's activities
in recognition of the shift in age profile and needs of the group. The group were out and about a great deal in
the community a nd accessing local Services with visits to cafes, the cinema, local beauty spots, and a
masterclass at a pottery studio. Activities in-house simila rly ref lected th is shift in focus with the program me
including activities to promote skills, opportunity, conf idence, and wellbeing.
Case Study
A joined the club during the last year and arrived shy, lacking in confidence, and not really going anywhere or
doing very much. They were dropped offfor the first time by their porents who left worrying that A wouldn't
want to stay- you can give us a call and we will pick them up any time.
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The Orrell Trust
Trustees Annual Report
A settled in immediatelyfeeling quickly Gt home and enjoying the warm and affirming atmosphere of the
club. They now love coming ond their confidence has grown enormously. A is now at thefront of the queue
when the karaoke come5 Out and loves to dance. Their mum is (Jmazed at the transformation, A thoroughly
enjoys Jolly Soap and their confidence has grown so much since they began with the group. Mixing with a new
group offriends hos really encouraged this. It has made o world of o difference.
Activities for Children, Young People, and Families
This was the third and final year of the initial funding that enabled us to focus on developing our work with
children, young people, and fa milies. Our Development Officer joined the team in Septem ber 202 1 to lead
the development of this work in response to the needs of the local community. The work is now well
established and we are committed to building on the great start that has been made.
Squashie Play, ou r weekly play session for under 5s, remains hugely popular with a waiting list for enrolment.
This popularity speaks to a rea I lack in the local area for similar affordable and accessible provision. Over the
COLtrse of this year we have seen an increase of grandparents and fathers bringing children to the sessions
which may point to a subtle shift in demographics meaning more mums are returning to work.
Elsewhere our intergenerationa I work continues linking our older clients with young people from nearby
schools. Schools highly value these encou nters and the mutual respect and understanding they promote.
Targeted work in local schools has su pported groups of children and young people struggling to cope with
the demands of the day-to-dav.
Case Studv
E attended Squoshie Play with her daughterfor over two years. Initially she was feeling isolated and
overwhelmed with the demands of being a new parent. Over time a positive relationship grew between the
team and E ond we learned obout her doily pressure and 0150 her hopes Gnd strengths.
E expressed o desire to return to work when her daughter went to nursery and hoped to become a classroom
assistont. The Squoshie Ploy team were able to offer encouragement, and guidance os she dealt with
opplicotions and interviews.
When childcare became a problem on interview doy E was oble to reach out to the support network thot
Squashie Ploy had enabled her to build ond the other mum5 rallied around to ensure E could ottend the
interview and get the job.
Activities for the Wider Community
I n Ju ly, with fu nd ing f rom Living Well Sefton, we held ou r f irst Festival of Wellbeing. Over three days we
del ivered a full progra mme of activities that showcased much of what was offered both by The Orrell Trust
and by our friends and partner orga nisations to su pport the wellbeing of those living in ou r community.
With more than a dozen organisations offeri ng over th irty different activities it was a great opportunity for
local people to try something new and ta ke a positive step for their health and wellbeing. Engagement with
the activities was pleasing and we were delighted with the number of people who were accessing ou r
provision for the first time.
Our offer to the wider cornmunity has been extended over the course of the year as The Orrell Arts Cafe
evolved f rom being an activity primarily for older people to a more genera I provision supporting the
wellbeing of any adu Its living locally and needing this sort of su pport. Alongside this we 3150 held our usua I
range of popular short cou rses, seasonal fayres, and fundraisers.
Our community choir continues to be a joyf ul aspect of our offer to the local commu nity a nd this year it was
supplemented by our youth choir with the two groups joining forces for two wonderful evenings of
performance in the community centre.
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The Orrell Trust
Trustees Annual Report
Case Study
K is an adult of working age who wos referred to U5 from t7 NHS/Council/Primory Core jointlyfunded course
supporting odultS to cope with past experiences in (3 Positive way. The referral was to ollow K to continue her
development, to connect with otherpeople, and to leorn about arts and crafts.
We supported K to access our provision by facilitating a pre-visit to see the room (Ind environment thereby
easing her onxiety. As each week possed she has gained more Gnd more confidence to a point where she is
now volunteering ot another community centre.
K has become o real champion of The Orrell Arts Cafe,. orgonising fundraising initiotives ond signposting
others to the support on offer here.
Volunteers
Our volu nteers are centra I to all we do at The Orrell Trust and their su pport, dedication, and passion for their
local community is fundamental to our success. We are proud of our volunteering offer and our commitment
to supporting each volunteer towards their personal goals whether that be taking a first step back towards
employment, building confidence, developing new skills, or looking to do something valuable with their time
during retirement.
Case Study
8 15 a student who joined us as o volunteer with The Jolly Soap Opera Mob looking to do something to do
something to support his st(Jdies,
Volunteering at The Orrell Trust is a no-brainer. From minute one youfeelpart of Gfamily, community, and o
group in which everyone grows, learns, and thrives together. It is helping me gain valuoble knowledge ond
informotionfor the youth or Social work I would like to do in thefuture Gndfor my university course in
childhood ond youth studies and sociology.
Working with Gndfor young adults os they develop into themselves und the society oround them is o
feel-good thing which brings a lot of personal growth, sat15faction, and value. It helps me grow into the
person I want to be.
Partnership Worklng
Effective partnership working is crucial to what we do in order to ensu re ou r work su pporting the local
com mu nity is as effective as possible. Working collaboratively with the wider voluntary sector in Bootle and
Sefton facilitates a joined-up approach to provision and a more effective offer for the local commu nity. These
connections avoid duplication of provision a nd instead ensure that together we complement each other's
efforts, share a strategic approach to developing our local offer, and identify key opportunities to work
together.
Through local networks such as Living Well Sefton, Sefton CVS, and ou r local neighbourhood partnership we
are a ble to keep u p-to-date on local provision in order to signpost clients to more appropriate provision if we
a re una ble to meet their needs. We also welcome social prescribers, health and wellbeing mentors, and
other loca I professionals to host drop-ins during Squash ie Play, The Wednesday Clu b, a nd other project5 to
offer a more holistic provision for ou r service users.
In January 2024 we were pleased to take part in the Steve Morgan Foundation Annual Conference as one of
the organisations the foundation generously f unds. This thought-provoking day of celebration and challenge
has continued in the months that followed with the establishment of learning communities to continue the
conversations, shari ng, and networking.
Ou r Festival of Wellbeing was the pinnacle of ou r partnership working th is year with over a dozen local
orga ni5ations joining us to showcase and celebrate that which the volu ntary sector loca Ily is able to offer to
support health and wellbeing.
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The Orrell Trust
Trustees Annual Report
Our partnership with St John & St James Church remains our longest-standing and most valuable
collaborative relationship and we are gratef ul to the members of the church community for their steadfast
support for our work.
Funding
The Orrell Trust has successfully secured f unding from a number of trusts and fou ndations th is yea r. Two
grants were to support the work of our CEO, namely..
A three-year grant totalling £75,000 from The Steve Morgan Foundation.
A two year grant totalling £14,741 from The John Moores Foundation.
Other grants for ou r project work included..
Two grants of £2,000 and £3,000 from Sefton CVS to host a warm and welcoming space.
A £400 grant from The Asda Foundation for our work with older people.
£1,000 from One Vision Housing to support Squashie Plav.
£2,000 from Living Well Sefton for a Festival of Wellbeing.
£3,180 from Living Well Sefton Neighbourhood Partnership.
A £1,807 Winter Support Grant to invest in our Arts for Wellbeing work.
This year was the third and final year of ourgrant from The National Lottery Reaching Communities Fund
who supported us with £187,841 since April 2021. This grant ended in March 2024.
We are grateful to all of ourfunders for their support and the confidence they have shown in the quality and
effectiveness of our work for our local communitv.
Staff
The Orrell Trust employed 7 members of staff for the f inancial year 2023 - 202413.2 full time equivalentl.
Our staff team are: Matt Jeziorski, Mary Carr, Kathryn Johnston, Susan Mckevitt, Di Ball, Sa rah Harpur, and
Sue Scott.
In addition, we have two regular freelance sessional workers with Josephine Wilcock leading ou r choirs and
Sarah Bentham delivering chair based exercise at The Wednesday Club,
FINANCIAL REVIEW
The charity had income of £91,76512023 £105,573) and expenditure of £123,54412023 £123,688). There
was a deficit of unrestricted f unds of £ 1,822 and a def icit on restricted funds of £29,957. At 30 April 2024
there were net assets of £84,197 comprising cash at bank and in hand of £86,307 less creditors and accruals
of £2,110.
The charity has a reserves policy of holding suff icient unrestricted reserves to meet six months unrestricted
expenditu re. At 30 April 2024 there were un restricted reserves of £59,837. Six months unrestricted
expenditu re was equivalent to £9,594.
General Remarks
The Orrell Trust makes a huge difference to the live5 of people in ou r local community. Our activities and
projects reduce social isolation, build commu nity cohesion, and su pport clients to bu ild their sense of
self-worth and to develop new skills.
Despite the record of success we do not rest on our laurels. The operations review that will take place in the
second half of 2024/25 will ensure that our services continue to be appropriate to the changing needs of ou r
community as we build towards our silverjubilee.
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The Orrell Trust
Trustees Annual Report
The Trustees are grateful for the dedicated hard work of our staff and volunteer team whose giftedness,
passion, and commitment is fundamental to the success of our work.
PLANS FOR FUTURE PERIODS
The three-year gra nt from TNL Reaching Communities Fund has been transformational for The Orrell Trust
and for this fu nding not to be renewed was a great disappointment for us. The first priority for the coming
year is to identify and secure other f unding options that will secure our vital work in the long term. This will
see us developing relationships with new fu nders both local and national alongside a renewed focus on
improving our community fundraising.
Over the last few years our offer to our local community has developed as we have responded to the
changing needs of the people we serve. This has seen the development of our warm and welcoming hub; our
arts for wellbeing work,. the growth in ou r offer to children, young people, and families,. and numerous short
projects a nd activities to meet specific local needs. The commu nity has changed in the years since OLtr core
project work was developed.
Recognising that our community has changed over the years since our core work was developed, a key
project forthe coming year will be a comprehensive review of our operations alongside an extensive
community engagement exercise towards renewing our business plan and our local offer as we look towards
and beyond our 25th anniversary in 2027.
STRucfuRE, GOVERNANCE AND MANAGEMENT
The Orrell Trust is a compa ny lim ited by guarantee governed by its memorandum and Articles of Association
dated 25th April 2022. it is registered with the Cha rity Comm ission, Anyone over the age of 18 can become a
member of the company and there are currently 8 members, each ofwhom agrees to contribute £10 in the
event of the charity winding u p.
The num ber of the board of trustees shall not be less tha n six but (unless otherwise determined by ordinary
resolution I shall not be subject to any maximum. The board normally meets bi-month ly. CEO Matt Jeziorski is
appointed by the trustees to manage the day to day operations of the charity. To facilitate effective
operations the Chair of Trustees has delegated authority, within the terms of delegation approved by the
trustees, for operational matters including f ina nce, employment, and service delivery activitv.
None of our trustees receive remuneration or other benef it f rom their work with the charity. Any connection
between a trustee or senior manager of the charity and any client or supplier is disclosed to the f ull board of
trustees in the same way as any other contractual relationship with a related party. I n the cu rrent year no
such related party transactions were reported.
The Trustees actively review the major risks which the charity faces on a regular basis and believe that
maintaining our free reserves at a figure equating to six months, expenditure combined with our annual
review of controls over key financial systems, will provide suff icient resou rces in the event of adverse
conditions. The Trustee5 have also examined other operational and business risks which we face and confirm
that they have established systems to mitigate the significant risks.
Attention has also been focu55ed on non-f ina ncial risks a rising from f ire, health and safety of clients and food
hygiene. These risks are managed by ensu ring accreditation is UP to date, having robust policies and
procedures in place, and regula r awareness train ing for staff working in these operational areas.
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The Orrell Trust
Trustees Annual Report
The Trustees are responsible for keeping proper accou nting records that disclose with reasona ble accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements
comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the
charity and hence taking reasonable steps for the prevention and detection of f raud and other irregularities.
The trustees are responsible for the maintenance and integrity of corporate and financial information
included on the charitable company's website. Legislation in the United Kingdom governing the preparation
and dissemination of financial statements may differ f rom legislation in other jurisdictions.
The above report has been prepared in accordance with the provisions a pplicable to companies subject to
the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the
Charities SORP IFRS 1021.
Sign
on behalf of the board
orrest
Chair of Trustees
27 November 2024
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The Orrell Trust
Independent Examiners Report
Independent Examiner's Report to the trustees of The Orrell Trust
I report to the charity trustees on my examination of the f inancial statements of The Orrell Trust for the year
ended 30 April 2024 which comprise the Statement of Financial Activities, the Su mmary Income and
Expenditure Account, tho Bala nce Sheet and the related notes.
Responsibilities and basi5 of report
A5 the trustees of the cha rity land also its directors for the purposes of company lawl you are responsible for
the preparation of the f inancial statements in accordance with the requirements of the Companies Act 2006
I'the 2006 Act'l.
Having satisf led myself that the financial statements of the charity are not required to be audited under Part
16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of
your cha rity's financial statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l.
In carrying out my examination I have followed the Directions given by the Charity Com mission under section
14515llbl of the 2011 Act.
Independent examiner's statement
I have com pleted my exam ination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that:
accou nting records were not kept in accordance with section 386 of the 2006 Act , or
the fina r¢cial statements do not accord with those records,. or
the financial staternents do not comply with the accou nting requ irements under section 396 of the 2006
Act other than any requirement that the financial statements give a 'true and fair, view which is not a
matter considered as part of an independent examination,. or
the financial Statements have not been prepared in accorda nce with the Charities SORP IFRS 1021.
I have no concerns a nd have come across no other matters in connection with the examination to which
attention should be drawn in this report in orderto enable a proper understanding of the financial
statements to be reached.
lan Wright
Chartered Accountant
Sefton Council for Volu ntary Service
Bu rlington House
Crosby Road North
Waterloo
Liverpool
L22 OLG
27 November 2024
Page 10

The Orrell Trust
Statement of Financial Activities
for the year ended 30 April 2024
Unrestricted
funds
2024
Restricted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from:
Donations a nd legacies
Charitable activities
Other
11,013
3,264
3,089
74,399
85,412
3,264
3,089
97,150
8,423
Total
17,366
74,399
91,765
105,573
Expenditure on..
Charitable activities
19,188
104,356
123,544
123,688
Total
19,188
104,356
123,544
123,688
Net ga ins on investments
Net expenditure
11,8221
129,9571
131,7791
118,1151
Transfers between funds
Net expenditure before other
gains/{10ssesl
11,8221
129,9571
131,7791
118,1151
Other gains and losses
Net movement in funds
11,822)
129,9571
131,7791
118,1151
Reconciliation of funds:
Total funds brought forward
61,659
54,317
115,976
134,091
Total funds carried forward
59,837
24,360
84,197
115,976
The Statement of Financial Activities also complies with the requirements foran income and expenditure
account under the Companies Act 2006.
The notes on pages 13 to 21 form part of these financial statements.
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The Orrell Trust
Balance Sheet
at 30 April 2024
Company No.
04425137
Notes
2024
2023
Current assets
Debtors
Cash at bank and in hand
6,499
110,737
117,236
11,2601
115,976
86,307
86,307
12,1101
84,197
Creditors: Amount falling due within one yea r
Net current assets
io
Total assets less current liabilities
84,197
115,976
Net assets excluding pension asset or liabilitv
84,197
115,976
Total net assets
84,197
115,976
The funds of the charity
Restricted funds
Restricted income funds
li
24,360
24,360
54,317
54,317
Unrestricted funds
General funds
Designated funds
li
30,402
29,435
39,705
21,954
59,837
61,659
Reserves
li
Total funds
84,197
115,976
These accou nts have been prepared in accordance with the special provisions of Pa rt 15 of the Companies
Act 2006 relating to small compa nies.
For the year ended 30 April 2024 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The member5 have not required the company to obtain an audit in accordance with section 476 of the
Companies Act 2006.
The directors acknowledge their responsibilities for com plying with the requirements of the Companies Act
2006 with respect to accounting records and the prepa ration of accounts.
Approved by the board on 27 November 2024
And si
ned on its behalf bv..
orrest
Chair of Trustees
27 November 2024
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The Orrell Trust
Notes to the Account5
for the year ended 30 April 2024
l Accounting policies
Basis of preparation
The f inancia I statements have been prepared in accordance with the charity's governing document, the
Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of
Ireland I'FRS 102 1 and the Charities SORP "Accou nting and Reporting by Charities.. Statement of
Recommended Practice a pplicable to charities preparing their accou nts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191.
The charity meets the def inition of a public benefit entity u nder FRS 102.
Assets and liabilities are initially recognized at historica I cost or transaction value un less otherwise stated
in the relevant accounting policy note.
The fu nctional cu rrency used is the £ Sterling.
Preparation of the accounts on a going concern basis
At the time of approving the accounts, the trustees have a reasonable expectation that the Charity has
adequate resources to continue in operational existence for the forseeable future. As such these
accou nts have been prepared under the going concern basis.
Change in basls of accounting or to previous accounts
There has been no change to the accou nting policies (valuation ru les and method of accountingl since
last year and no changes have been made to accounts for previous years.
Fund accountlng
Unrestricted funds
These are available for use at the discretion of the trustees in f urthera nce of the
general objects of the charity,
These are unrestricted fu nds earmarked by the trustees for particula r purposes.
These are un restricted fu nds which include a revaluation reserve representing the
restatement of investment assets at their market values.
These are availa ble for use su bject to restrictions imposed by the donor or through
terms of an appeal.
Designated funds
Revaluation fu nds
Restricted f unds
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The Orrell Trust
Notes to the Accounts
Income
Recognition of
income
Income is included in the Statement of Financial Activities ISOFAI when the charity
becomes entitled to, and virtually certain to receive, the income and the amount of
the income can be measured with sufficient reliability.
I ncome with related Where income has related expenditure the income and related expenditure is
expenditure
reported gross in the SOFA.
Donations and
legacies
Volu ntary income received by way of grants, donations and gifts is included in the
the SOFA when receivable and only when the Charity has unconditional
entitlement to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts gift/donation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditurel
and facilities
where the benefit to the Charity is reasonably qua ntifiable, measu ra ble and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts,
Investment income This is included in the accounts when receivable,
Gains/llossesl on
This includes a ny gain or loss resulting from revalu ing investrnents to market value
revaluation of f ixed at the end of the year.
assets
Gainslllossesl on
investment assets
This includes any gain or loss on the sale of investments.
Expenditure
Recogn ition of
expenditure
Expenditure is recognised on an accrua Is basis. Expenditu re includes any VAT which
cannot be fu Ily recovered, and is reported as part of the expenditure to which it
relates.
Expenditu re on
These comprise the costs associated with attracting volunta ry income, fundraising
raising funds
trading costs and investment management costs.
Expenditure on
These comprise the costs incu rred by the Charity in the delivery of its activities and
charitable activities services in the f urthera nce of its objects, including the making of grants and
governance costs.
All grant expenditure is accounted for on an actual paid basis plus an accrual for
grants that have been approved by the trustees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutorv
requirements of the Cha rity, including any auditlindependent examination fees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
These are support costs not a Ilocated to a particu lar activity.
Grants payable
Governance costs
Other expenditure
Taxation
The charity is exempt from corporation tax on its charitable activities.
Page 14

The Orrell Trust
Notes to the Accounts
Freehold investment property
Investment properties are measu red initially at cost and su bsequently at fa ir value at each balance sheet
date a nd are not depreciated. All gains or losse5 are taken to the Statement of Financia l Activities as they
arise.
Stocks
Stock is included at the lower of cost or not rea lisable value. Donated items of stock are recognised at fair
value wh ich is the amount the charity wou Id have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of three months or less and ban k overdrafts.
In the statement of financia I position, ba nk overdrafts are shown with in borrowings or current liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measu red at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resu Iting from a past event that will probably result in the
transfer of funds to a third party a nd the amou nt due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amou nt after
allowing for any trade discounts due.
Research and development
Expenditu re on research and development is written off in the yea r in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies otherthan the functional currency of the
charity are tra nslated at the rates of exchange prevailing at the end of the reporting period.
Tra nsactions in currencies other than the fu nctional cu rrency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All excha nge differences are are taken into account in arriving at net income/expenditure.
Page 15

The Orrell Trust
Notes to the Account5
Leased assets
Where the cha rity enters into a lease which entails taking su bstantially all the risks and rewards of
ownershi p of an asset, the lease is treated as a finance lease.
Leases which do not transfer su bstantially all the risks and rewards of ownership to charity are classif led
as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the
inception of the lease or, if lower, at the present value of the minimum lease payments. The
corresponding lia bility to the lessor is included in the balance sheet date as a finance lease obligation.
Lease payments a re apportioned between f inance expenses and reduction of the lease obligation so as to
achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are
recogn ised immed lately, u nless they are directly attributable to qua lifying assets, in which case they are
capitalised in accorda nce with the charity's policy on borrowing cost5.
Asset5 held u nder finance leases are depreciated in the sa me way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recogn ised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental
expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A def ined contribution plan is a
pension plan u nder which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no fu rther payments obligations. The contributions are
recognised as expenses when they fall due. Amou nts not paid are shown in accruals in the balance sheet.
The assets of the plan are held separately f rom the company in independently administered fu nds.
Recelpt of donated 8oods, facilities and services
All donated goods, facilities a nd services received are recognised with in incoming resources and
expenditu re at a n estimate of the value to the charity.
2 Company status
The company is a private company lim ited by guarantee and consequently does not have share capital.
Page 16

The Orrell Trust
Notes to the Accounts
3 Statement of Financial Activities prior year
Unrestricted
funds
Restricted
funds Total funds
2023
2023
2023
Income and endowments from:
Donations and legacies
Charitable activities
10,256
8,423
86,894
97,150
8,423
Total
18,679
86,894
105,573
Expenditure on:
Charitable activities
8,520
115,168
123,688
Total
8,520
115,168
123,688
Net income
10,159
128,2741
118,1151
Net income before other
gains/llo5sesl
Other gains and losses..
Net movement In funds
10,159
128,2741
118,1151
10,159
128,2741
118,1151
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
51,500
82,591
134,091
61,659
54,317
115,976
Page 17

The Orrell Trust
Notes to the Accounts
4 Income from donations and legacies
Unrestricted
Restricted
Total
Total
2024
2023
Donations
11,013
11,013
1,000
10,439
1,000
One Vision Housing
The National Lottery
Reaching Communities
Children and Young People
Steve Morgan Foundation
ASDA Foundation
1,000
33,354
33,354
65,620
173
173
18,750
400
18,750
400
Sefton Warm Spaces
Sefton CVS Winter Support
Platinum Jubilee
Com ic Relief
Living Well Sefton
Community Champions191
Living Well Sefton
Partnership Funding
Living Well Sefton Welcome
Space
Living Well Sefton
Community Champions1111
John Moores Foundation
3,000
1,807
3,000
1,807
550
994
994
8,951
3,180
3,180
1,590
3,500
2,000
2,000
3,500
2,000
9,741
74,399
9,741
85,412
11,013
97,150
5 Income from charitable activities
Unrestricted
Total
Total
2024
2023
Community events and
activities
3,264
3,264
8,423
3,264
3,264
8,423
6 Other income
Unrestricted
Total
Total
2024
2023
Employment Allowance
3,089
3,089
3,089
3,089
Page 18

The Orrell Trust
Notes to the Accounts
7 Expenditure on charitable activities
Unrestricted
Restricted
Total
Total
2024
2023
Expenditure on charitable
activities
Community events and
activities
3,283
16,338
19,621
27,968
Admin costs
Employee costs
Motor and travel costs
13,410
77,847
277
91,257
277
77,516
237
Premises costs
8,480
1,414
8,480
10,926
5,001
266
General administrative costs
1,414
Legal and professional costs
Support costs
Insurance
438
438
411
Stationery
Independent Examination
Payroll Bu reau Charges
907
907
319
250
250
250
900
900
794
19,188
104,356
123,544
123,688
8 Staff Costs
2024
2023
Sa laries and wages
Social secu rity costs
Pension costs
87,353
958
2,551
90,862
75,109
397
1,793
77,299
No employee received emoluments in excess of £60,000.
9 Debtors
2024
2023
Other debtors
6,499
6,499
10 Creditors:
amounts falling due within one year
2024
2023
Cred it card balance
Other creditors
Accruals
488
1,372
250
163
847
250
2,110
1,260
Page 19

The Orrell Trust
Note5 to the Accounts
11 Movement in funds
Income
(including
other
Expenditure
At 30 April
2024
At l May gains/losses
2023
Restricted funds:
Restricted incorne funds:
Comic Relief
The National Lottery
Reaching Communities
Older Persons Project
Steve Morgan Foundation
John Moores Foundation
Meet & Eat
Children and Young People
Sefton CVS . Winter Support
Thejolly Soap Opera Mob
ASDA
5efton CVS Warm Spaces
Living Well Sefton Welcome
Space
Living Well Sefton
Partnership Funding
Sefton CVS - Sefton Heritage
One Vision Housing
Mayor's Fund
Tudor Trust
Virgin Media 102 Together
Living Well Sefton
Community Champions
1,778
994
12,7721
34,559
7,913
33,354
166,7561
12,3241
118,7501
12,5121
11191
1,157
5,589
18,750
9,741
7,229
119
173
175
1,807
11,2281
423
579
4,038
4,461
400
400
3,000
12,9031
97
2,757
2,000
14,7571
838
3,180
17561
11181
11,3711
1721
12241
11141
3,262
118
1,075
72
1,000
704
224
447
333
379
151
374
Total
54,317
74,399
1104,3561
24,360
Unrestricted funds:
General funds
39,705
3,842
113,1451
30,402
Designated fund5:
Redundancy Fund
CEO
6,782
4,808
2,000
2,000
2,000
2,000
284
4,464
12,8081
11,6891
{4,4411
4,399
11,2211
11271
11,246
2,000
2,000
2,000
8,000
2,000
189
Older Persons Project
Thejolly Soap Opera Mob
Children and Young People
Choir
Meet & Eat
1,689
4,441
1,601
1,221
32
Page 20

The Orrell Trust
Notes to the Accounts
Community Events
Total
2,080
4,540
14,6201
2,000
21,954
13,524
16,0431
29,435
Total funds
115,976
91,765
1123,5441
84,197
Purposes and restrictions in relation to the funds..
Restricted funds..
Com ic Relief
The National Lottery
Reaching Communities
Older Persons Project
Older persons
Steve Morgan Foundation
Salary of Project Manager
John Moores Foundation
Salary of CEO
Meet & Eat
Social Activities
Child ren a nd Young People
Children and Young People
Sefton CVS - Winter Support Winter Support
The Jolly Soap Opera Mob
Social club for young adu Its with add itional needs
ASDA
Community activities
Sefton CVS Warm Spaces
Warm spaces
Living Well Sefton Welcome Welcome Space
Space
Livin8 Well Sefton
Partnership Funding
Sefton CVS - Sefton Heritage I ntergenerational heritage project
One Vision Housing
Community development
Mayor's Fund
Work with older people
Tudor Trust
Wellbeing
Virgin Media 102 Together
Ga rdening project
Living Well Sefton
Community Champions
Community Champions
Designated funds.,
Redundancy Fund
CEO
Older Persons Project
The Jolly Soap Opera Mob
Children and Young People
Choir
Meet & Eat
Community Events
Supporting organ isation and benef iciaries
Core project costs
Community activities
Provision for redunda ncy
CEO
Older Persons
Social club foryoung adults with additional needs
Children and young people
Choir
Social activities
Community events
12 Analysis of net assets between funds
Unrestricted
funds
Restricted
funds
Total
Net current assets
59,837
59,837
24,360
24,360
84,197
84,197
Page 21

The Orrell Trust
Notes to the Accounts
13 Reconciliation of net cash / (net debt)
Atlmay
2023
At 30 April
2024
Cash flows
Cash a nd cash equ ivalents
110,737
110,737
124,4301
124,4301
86,307
86,307
Net cash / Inet debt)
110,737
124,4301
86,307
FR5 102 requ ires and entity to report changes in net debt in the accounting period. The Orrell Trust does
not carry any debt or other borrowings and has a positive net cash position
14 Commitments
Pension ¢ommitmentS
2024
2023
The pension cost charge to the company
amounted to..
2,551
1,793
15 Related party disclosures
Controlling party
The company is limited by guarantee and has no share capital; thus no single party controls the company,
Page 22