The Orrell Trust
Charity No. 1096549
Company No. 04425137
Trustees' Report and Unaudited Accounts
30 April 2025
The Orrell Trust Contents
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|Trustees’|Annual|Report|2to9|
|Independent|Examiner's|Report|10|
|Statement|of|Financial|Activities|11|
|Balance|Sheet|12|
|Notes|to|the Accounts|13|to|21|
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Page 1
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 2025.
The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011, the Companies 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
Directors and Trustees
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
A. Finch
J. Forrest
S.M. Green
L.J. Heaton
C. Jones
R.S. Sangra
A. Stott
D. Tyrrell
L. Webb
(Resigned 13 April 2025)
Key Management Personnel
Chair
Treasurer
MrJ Forrest Mr C Jones
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The Orrell Trust
Trustees Annual Report
Accountants
Sefton Council 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 our local community to make it a better place to live. Our bright, modern, well-equipped base provides a sustainable community facility in an area of deprivation and disadvantage which encourages community cohesion and benefits individuals and the wider community.
The Orrell Trust is based at St John & St James Church and Community Centre. The centre is a multi-purpose building which is fully accessible. This flexible and adaptable space is used for a wide range of community activities.
The trustees have given due consideration to the Charity Commission's guidance 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 young adults with additional needs
e Developing work with children, young people, and families.
¢ Promoting community cohesion.
ACHIEVEMENTS AND PERFORMANCE
This has been a year of considerable challenge for The Orrell Trust with changes within and without the organisation placing demands on the flexibility of our charity and the creativity of our staff team. We are proud of how we have negotiated staff changes, cost increases, and a difficult funding climate whilst continuing to deliver services of the highest quality to provide support to our local community when and where it is needed.
Alongside our activities there has been a real focus on community fundraising this year as we work to diversify our income streams. We have launched our regular giving campaign and invited supporters to become Friends of The Orrell Trust with a monthly donation. Members of Squashie Play and the Jolly Soap Opera Mob have taken part in Sing-a-long-a-dance-a-thons raising considerable sponsorship, and as the year ends our CEO, Matt, is preparing to run the Leeds Marathon in support of The Orrell Trust.
We have also undertaken a community engagement exercise to better understand the changing needs of the community we serve and ensure that our offer continues to be appropriate and relevant as we move into the future. This was a significant piece of work, the fruits of which are already beginning to be seen, and we are grateful to our staff team for their leadership in this.
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The Orrell Trust
Trustees Annual Report
Thanks are due to all of those who support our work and, in particular, our volunteers whose generosity is central to all we do. Thanks also to our friends at St John & St James Church whose steadfast support remains invaluable.
Our Activities
Activities for Older People
Our work with older people in the local community is focussed on tackling the effects of social isolation and supporting those living with memory loss alongside those who care for them. It is this work concerning memory loss that has been the focus of development during this year.
Down Orrell Hey, our memory café provision, has been a mainstay of our offer for many years but it had become apparent that it needed some attention to ensure it continued to meet the needs of our community. As part of our wider community engagement exercise we reached out to those affected by memory loss, their carers, and local professionals to understand the changing needs of our community and how we can respond appropriately.
Our memory café provision will be relaunched in May 2025 in partnership with three other local community hubs to deliver pop-up support that is accessible and appropriate to the needs of those living locally. We plan to grow in time to encompass a virtual drop-in and telephone support in addition to the weekly cafés.
Elsewhere The Wednesday Club continued to support socially isolated older people with a varied programme of activities alongside gentle exercise, and social time. Our popular community café provides a warm and welcoming space for the local community and support through the ongoing cost of living crisis whilst the crochet group provides a creative social space to learn and develop crafting skills.
Case Study
Lou, 88, joined The Wednesday Club with encouragement from a family member anda social prescriber. He is really pleased that he did, “it is a lovely place, people are really generous and it’s a nice afternoon out. | wish there was more of this sort of thing.”
Speaking joyfully about ‘being with the gang’ and the new friends he has made, Lou reflects how, without the
club, he would be sitting in the house watching TV.
Lou’s family are really pleased with his daughter speaking of how much more confident and chatty he has become.
“It is something to lookforward to, we have a good laugh, it gets better every week!”
Activities with Young Adults with Additional Needs
The Jolly Soap Opera Mob is a vibrant, creative, friendly, and safe space for young adults to socialise, make new friends, develop new skills, increase motivation and confidence, and promote independence.
The weekly sessions continue to offer a varied programme of workshops, activities, trips, events, and celebrations with a particular focus this year being on the environment thanks to generous funding from Burbo Bank Extension Community Fund. Recognising that young adults with additional needs can often be excluded from full appreciation of the natural world this funding facilitated a programme of activities that promoted and supported access to the environment and explored ideas that promote the flourishing of nature including planting for wildlife and constructing bug hotels.
The club also took part an active part in the arts showcase and worked hard on producing art that celebrated the environment for the exhibition held in St John & St James’s.
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The Orrell Trust
Trustees Annual Report
Case Study
Lisa, 19, is new to The Jolly Sop Opera Mob. She is non-verbal and has complex needs that have led to her struggling to find suitable provision. Lisa’s mum is delighted that Lisa has found somewhere she feels at home.
“Finding the Jolly Soap Opera Mob has been a blessing for myself and Lisa. The group has a lovely feeling and there is a lot ofjoy. The staff are all exceptional and well equipped to support our very special young adults. Activities are well planned and if Lisa just wants to dance or shout she is able to. The staff work with Lisa to meet her needs. It is a beautiful safe place for Lisa and gives me no worries that she will be alright. And she is having fun. Thank you!”
Activities for Children, Young People, and Families
It was a time of change in our work with children and families during this year with Kathryn leaving us in January to pursue new opportunities. Kathryn had been with The Orrell Trust since September 2021 with a remit to develop and deliver activities and projects that responded to the needs of local young people. She did this with great commitment throughout with her final weeks being dedicated to piloting a project she had developed responding to the needs of care experienced young adults in our local community. Kathryn was a great asset to The Trust and made a huge impact in her time with us and we are grateful for all she brought to our team and our community.
The tricky financial climate made it impossible for us to directly replace Kathryn and we redeployed our resources to ensure that the work in our community centre could continue without interruption with Di Ball taking on responsibility for the development of Squashie Play and Sue McKevitt taking oversight of our youth collaborative. We are grateful to Di, Sue, and the whole team for their flexibility and generosity.
Unfortunately the loss of Kathryn did mean that our much valued and highly effective outreach in local schools had to come to an end. We can be proud of what we achieved supporting those young people who were struggling with the demands of day-to-day school life and the transformative effect that our work had on their lives.
Case Study
Gus joined us for our Money and Me course, a pilot project supporting care experienced young adults with the mathematics of daily life. Attending initially because his PA thought it would be good for him, Gus was anxious to begin with, “I was nervous about meeting people, | didn’t feel clever enough” but soon found his feet and flourished.
Finding the cooking on a budget classes particularly helpful, Gus shared how the whole course allowed him to understand the value of budgeting and helped him with the practical skills to achieve this. “I now understand how important it is to think ahead, to save for big events like birthdays and Christmas”.
Gus is now looking to the future with more confidence, “| am going to finish my maths and maybe look to do a mechanics course”.
Activities for the Wider Community
We deliver a range of regular and occasional activities for the wider community aimed at celebrating all that is good about our area and promoting community cohesion. This has become a greater focus in recent times as the diversity of our local area has grown significantly and we are only just getting started responding to this and ensuring our offer meets the needs of the whole community.
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The Orrell Trust
Trustees Annual Report
The Orrell Arts Café and our Community Choir continue to be mainstays of our programme for the wider community which provide creative and welcoming spaces where people can grow in confidence, access supportive networks, and improve their wellbeing. Alongside these we have a programme of regular fundraisers, seasonal fayres, and events for the whole community. Foremost among these this year was an Arts Showcase, delivered in partnership with St John & St James Church, which celebrated the creativity found here at The Orrell Trust, in the church, and at a range of local organisations who also contributed to the exhibition.
Case Study
Kaley is an adult with additional needs who has become a regular at our warm and welcoming space each Thursday. When asked about why she comes Kaley was quick to praise the people — both staff and other beneficiaries — who “are friendly and look after me.”
Kaley went on to speak about how she is not always made to feel welcome in other similar places but has always felt at home at The Orrell Trust. “! like meeting all the people. I’d be stuck at home without it. Coming here makes me feel happy and less isolated”. Kaley’s support worker backed this up reflecting how important it was for Kaley to be able to get out of the house and connect with the community and our warm space allowed that every week.
Volunteers
Our volunteers are central to all we do at The Orrell Trust and their support, 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
Nicola was 22, recently finished university, but short on confidence and unsure of her next steps when she joined us as a volunteer.
She was very familiar with our centre as her family had been regulars at community events for many years so it was a safe space for her where she could quickly feel at home.
Becoming a regular volunteer at both our memory café and the Orrell Arts Café, Nicola really enjoyed working with our beneficiaries and making a real difference in her community whilst learning and finding encouragement from those she was supporting.
Nicola will shortly be leaving our team of regular volunteers as she has secured a wonderful job as a community worker. We are very proud ofher and are delighted that volunteering with us and the opportunities for training and development we could facilitate played such an important part in her being able to confidently take this next step.
Partnership Working
Effective partnership working is crucial to what we do in order to ensure our work supporting the local community 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 community. These connections avoid duplication of provision and 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.
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The Orrell Trust
Trustees Annual Report
Through local networks such as Living Well Sefton, Sefton CVS, and our local neighbourhood partnership we are able to keep up-to-date on local provision in order to signpost clients to more appropriate provision if we are unable to meet their needs. We also welcome social prescribers, health and wellbeing mentors, and other local professionals hosting drop-ins during Squashie Play, The Wednesday Club, and other projects to offer a more holistic provision for our service users.
We are excited to be developing partnerships with several local churches including St Philip’s Litherland, St Matthew’s Bootle, and St Leonard’s Bootle to deliver memory café provision in their spaces. These partnerships will enable us to support more local people who are living with memory loss by bringing the support closer to them.
Our partnership with St John & St James Church remains our longest-standing and most valuable collaborative relationship and we are grateful to the members of the church community for their steadfast support for our work.
Grant Funding
The Orrell Trust has successfully secured funding from a number of trusts and foundations this year. In addition there are two ongoing grants that support the role of our CEO:
e Year two of a three-year grant totalling £75,000 from The Steve Morgan Foundation.
e Year two of a two year grant totalling £14,741 from The John Moores Foundation.
Grants received this year for our project work included:
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Living Well Sefton (Two grants of £2,500 and £1,105)
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e Sefton Warm and Welcoming Spaces (£2,750)
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© The McCarthy Stone Foundation (£7,416)
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e Liverpool CVS Community Impact Fund (£1,000)
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¢ PH Holt Foundation (£10,000)
Liverpool City Region Multiply Grant (£10,356)
¢ Burbo Bank Extension Community Fund (£5,682)
© Postcode Community Fund (£20,000)
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e Eleanor Rathbone Charitable Trust (£4,000)
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e The Duchy of Lancaster Benevolent Fund (£1,548)
We are grateful to all of our funders for their support and the confidence they have shown in the quality and effectiveness of our work for our local community.
Staff
The Orrell Trust employed 7 members of staff for the financial year 2024 — 2025. Our staff team are: Matt Jeziorski, Mary Carr, Kathryn Johnston (until January 2025), Susan Mckevitt, Di Ball, Sarah Harpur, and Sue Scott.
In addition, we have two regular freelance sessional workers with Sarah Jones leading our choirs and Sarah Bentham delivering chair based exercise at The Wednesday Club.
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The Orrell Trust
Trustees Annual Report
FINANCIAL REVIEW
The charity had income of £114,607 (2024 £91,765) and expenditure of £124,127 (2024 £123,544). There was a deficit of unrestricted funds of £4,059 and a deficit on restricted funds of £5,461. At 30 April 2025 there were net assets of £74,677 comprising cash at bank and in hand of £76,387 less creditors and accruals of £1,710.
The charity has a reserves policy of holding sufficient unrestricted reserves to meet six months unrestricted expenditure. At 30 April 2025 there were unrestricted reserves of £55,778. Six months unrestricted expenditure was equivalent to £11,154.
General Remarks
The Orrell Trust makes a huge difference to the lives of people in our local community. Our activities and projects reduce social isolation, build community cohesion, and support clients to build their sense of self-worth and to develop new skills.
In a year that has presented a number of challenges we have remained sharply focussed on delivering this core mission to provide vital support where it is needed. Our community engagement exercise has given shape to our ambition to further develop our offer to meet the changing needs of those we serve. We are excited to work towards implementing this vision over the coming months and years as we build towards our 25th anniversary.
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
In early 2025 we undertook a comprehensive community engagement exercise to discern the changing needs of the local community and how we need to evolve to continue to meet these needs. This process has set our ambitions and priorities as we build towards oursilver jubilee in 2027, these include:
e Arelaunch of our longstanding memory cafe provision to more flexibly meet the needs of local people living with memory loss and remove barriers to particiaption.
¢ To grow our offer to adults with additional needs to include those aged over 30 and beyond the remit of current provision.
e To continue to invest in high-quality provision for pre-school children and their families to address the crisis of school-readiness in the local area.
° To invest in more flexible volunteer opportunities, school holiday activities, and short projects to meet the needs of families who are time poor due to working multiple jobs, shift work, or in the gig economy.
¢ To respond creatively and positively to challenges faced by communities such as ours in a way that brings people together and celebrates difference.
¢ To review our provision in the light of the dramatically increased ethnic diversity of our community, the particular challenges facing new arrivals, and ensuring our services meet the needs of the whole community. Whilst plans are well developed in some areas — we are about to launch a renewed, flexible memory café provision working with a range of local community hubs — others are reliant on funding being secured and work is ongoing to achieve this.
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The Orrell Trust
Trustees Annual Report
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Orrell Trust is a company limited by guarantee governed by its memorandum and Articles of Association dated 25th April 2022. it is registered with the Charity Commission. Anyone over the age of 18 can become a member of the company and there are currently 8 members, each of whom agrees to contribute £10 in the event of the charity winding up.
The number of the board of trustees shall not be less than six but (unless otherwise determined by ordinary resolution) shall not be subject to any maximum. The board normally meets bi-monthly. 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 finance, employment, and service delivery activity.
None of our trustees receive remuneration or other benefit from their work with the charity. Any connection betweena trustee or senior manager of the charity and any client or supplier is disclosed to the full board of trustees in the same way as any other contractual relationship with a related party. In the current 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 sufficient resources in the event of adverse conditions. The Trustees 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 focussed on non-financial risks arising from fire, health and safety of clients and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policies and procedures in place, and regular awareness training for staff working in these operational areas.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable 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 fraud 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 from legislation in other jurisdictions.
The above report has been prepared in accordance with the provisions applicable 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 (FRS 102).
Signed on behalf of the board
J. Forrest Chair of Trustees 12 November 2025
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The Orrell Trust
Independent Examiners Report
Independent Examiner's Report to the trustees of The Orrell Trust
| report to the charity trustees on my examination of the financial statements of The Orrell Trust for the year ended 30 April 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
Responsibilities and basis of report
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).
Having satisfied 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, | report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act’). In carrying out my examination | have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
| have completed my examination. | can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that:
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° accounting records were not kept in accordance with section 386 of the 2006 Act ; or
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e the financial statements do not accord with those records; or
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e the financial statements do not comply with the accounting requirements 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
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¢ the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
| have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
lan Wright
Chartered Accountant
Sefton Council for Voluntary Service
Burlington House
Crosby Road North Waterloo Liverpool L22 OLG
12 November 2025
Page 10
The Orrell Trust
Statement of Financial Activities
for the year ended 30 April 2025
| Unrestricted | Restricted | ||||
|---|---|---|---|---|---|
| funds | funds | Totalfunds | Total funds | ||
| 2025 | 2025 | 2025 | 2024 | ||
| Notes | £ | £ | £ | £ | |
| Income and endowments | |||||
| from: | |||||
| Donations and legacies | 4 | 14,074 | 96,357 | 110,431 | 85,412 |
| Charitable activities | 5 | 4,176 | - | 4,176 | 3,264 |
| Other | 6 | - | - | - | 3,089 |
| Total | 18,250 | 96,357 | 114,607 | 91,765 | |
| Expenditure on: | |||||
| Charitable activities | 7 | 22,309 | 101,818 | 124,127 | 123,544 |
| Total | 22,309 | 101,818 | 124,127 | 123,544 | |
| Net gains on investments | - | - | - | - | |
| Net expenditure | (4,059) | (5,461) | (9,520) | (31,779) | |
| Transfers between funds | - | - | - | - | |
| Net expenditure before other ; pend gains/(losses) |
(4,059) | (5,461) | (9,520) | (31,779) | |
| Other gains and losses | |||||
| Netmovement infunds | (4,059) | (5,461) | (9,520) | (31,779) | |
| Reconciliation of funds: | |||||
| Total funds brought forward | 59,837 | 24,360 | 84,197 | 115,976 | |
| Totalfundscarriedforward | 55,778 | 18,899 | 74,677 | 84,197 |
Page 11
The Orrell Trust
Balance Sheet
at 30 April 2025
| Company No. | 04425137 | Notes | 2025 | 2024 |
|---|---|---|---|---|
| £ | £ | |||
| Current assets | ||||
| Cash at bank | and in hand | 76,387 | 86,307 | |
| 76,387 | 86,307 | |||
| Creditors: Amount falling due within one year | 9 | (1,710) | (2,110) | |
| Net current assets | 74,677 | 84,197 | ||
| Total assets less | current liabilities | 74,677 | 84,197 | |
| Net assets excluding pension asset or liability | 74,677 | 84,197 | ||
| Total net assets | 74,677 | 84,197 | ||
| The funds ofthe | charity | |||
| Restricted funds | 10 | |||
| Restricted income funds | 18,899 | 24,360 | ||
| 18,899 | 24,360 | |||
| Unrestricted funds | 10 | |||
| General funds | 25,436 | 30,402 | ||
| Designated funds | 30,342 | 29,435 | ||
| 55,778 | 59,837 | |||
| Reserves | 10 | |||
| Totalfunds | 74,677 | 84,197 |
Total funds
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 30 April 2025 the company was entitled to exemption under section 477 of the
Companies Act 2006 relating to small companies.
The members 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 complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 12 November 2025
And signed on its behalf by:
J.£orrest
Chair of Trustees
12 November 2025
Page 12
The Orrell Trust
Notes to the Accounts
for the year ended 30 April 2025
1 Accounting policies
Basis of preparation
The financial 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” ("FRS 102") and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The functional currency 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 accounts have been prepared under the going concern basis.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity. Designated funds _—‘These are unrestricted funds earmarked by the trustees for particular purposes. Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
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The Orrell Trust
Notes to the Accounts
| Income | |
|---|---|
| Recognition of | Income is included in the Statement of Financial Activities (SoFA) when the charity |
| income | becomes entitled to, and virtually certain to receive, the incomeand the amount of |
| the income can be measured with sufficient reliability. | |
| Income with related Where income has related expenditure the income and related expenditure is | |
| expenditure | reported gross in the SoFA. |
| Donations and | Voluntary income received bywayofgrants, donations and gifts is included in the |
| legacies | the SoFAwhen receivable and onlywhen 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 towhich it relates. |
| Donated services | These are only included in income (with an equivalent amount in expenditure) |
| and facilities | where the benefit to the Charity is reasonably quantifiable, measurable and |
| material. | |
| Volunteer help | The value ofanyvolunteer help received is not included in the accounts. |
| Investment income _ This is included in the accountswhen receivable. | |
| Gains/(losses) on | This includes anygain or loss resulting from revaluing investments to marketvalue |
| revaluation offixed | atthe end ofthe year. |
| assets | |
| Gains/(losses) on | This includes anygain or loss on the sale of investments. |
| investment assets | |
| Expenditure | |
| Recognition of | Expenditure is recognised on an accruals basis. Expenditure includes anyVATwhich |
| expenditure | cannot be fully recovered, and is reported as part ofthe expenditure towhich it |
| relates. | |
| Expenditure on | These comprise the costs associated with attracting voluntary income, fundraising |
| raising funds | trading costs and investment management costs. |
| Expenditure on | These comprise the costs incurred bythe Charity in the delivery of its activities and |
| charitable activities | services in the furtherance of its objects, including the making ofgrants and |
| governance costs. | |
| Grants payable | All grant expenditure is accounted for on an actual paid basis plus an accrual for |
| grants that have been approved bythe trustees at the end ofthe year but not yet | |
| paid. | |
| Governance costs _These includethose costs associated with meeting the constitutional and statutory | |
| requirements ofthe Charity, including anyaudit/independent examination fees, | |
| costs linked to the strategic management ofthe Charity, togetherwith a share of | |
| other administration costs. | |
| Otherexpenditure | Thesearesupportcostsnotallocatedtoaparticularactivity. |
Taxation
The charity is exempt from corporation tax on its charitable activities.
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.
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The Orrell Trust
Notes to the Accounts
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 bank overdrafts. In the statement of financial position, bank overdrafts are shown within 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 measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
2 Company status
The company is a private company limited by guarantee and consequently does not have share capital.
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The Orrell Trust
Notes to the Accounts
3 Statement of Financial Activities - prior year
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||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|
|funds|funds|Total|funds|
|2024|2024|2024|
|£|£|£|
|Income|and|endowments|from:|
|Donations|and|legacies|11,013|74,399|85,412|
|Charitable|activities|3,264|-|3,264|
|Other|3,089|-|3,089|
|Total|17,366|74,399|91,765|
|Expenditure|on:|
|Charitable|activities|19,188|104,356|123,544|
|Total|19,188|104,356|123,544|
|Net income|(1,822)|(29,957)|(31,779)|
|Net|income|before|other|
|;|(1,822)|(29,957)|(31,779)|
|gains/(losses)|
|Other gains|and|losses:|
|Net movement|in|funds|(1,822)|(29,957)|(31,779)|
|Reconciliation|of funds:|
|Total|funds|brought|forward|61,659|54,317|115,976|
|Total funds|carried|forward|59,837|24,360|84,197|
----- End of picture text -----
Page 16
The Orrell Trust
Notes to the Accounts
4 Income from donations and legacies
| Unrestricted | Restricted | Total | Total | ||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | £ | £ | ||
| Donations | 14,074 | - | 14,074 | 11,013 | |
| One Vision Housing | - | - | - | 1,000 | |
| The National Lottery - . Pe Reaching Communities |
- | = | - | 33,354 | |
| Burbo Bank | - | 5,682 | 5,682 | - | |
| Steve Morgan Foundation | - | 25,000 | 25,000 | 18,750 | |
| Duchy of Lancaster | - | 1,548 | 1,548 | - | |
| Sefton Warm /Welcome Spaces |
- | 2,750 | 2,750 | 5,000 | |
| Sefton CVS WinterSupport | - | - | - | 1,807 | |
| McCarthy Stone Foundation | - | 7,416 | 7,416 | - | |
| Comic Relief | - | - | - | 994 | |
| LCVS Community Impact Fund |
- | 1,000 | 1,000 | - | |
| Living Well Sefton , Community Champions |
z | - | s | 3,180 | |
| P H Holt Foundation | - | 10,000 | 10,000 | - | |
| Liverpool City Region P —e Multiply Grant |
- | 10,356 | 10,356 | - | |
| LWS Community Resilience | - | 1,105 | 1,105 | - | |
| John Moores Foundation | - | 5,000 | 5,000 | 9,741 | |
| LWS Partnership Funding | - | 2,500 | 2,500 | - | |
| Eleanor Rathbone Charitable | |||||
| Trust | - | 4,000 | 4,000 | - | |
| Postcode Community Fund | - | 20,000 | 20,000 | - | |
| Children and Young People | - | - | - | 173 | |
| Asda Foundation | - | - | - | 400 | |
| 14,074 | 96,357 | 110,431 | 85,412 | ||
| 5 | Income from charitable activities | ||||
| Unrestricted | Total | Total | |||
| 2025 | 2024 | ||||
| £ | £ | £ | |||
| Community events and wage activities |
4,176 | 4,176 | 3,264 | ||
| 4,176 | 4,176 | 3,264 |
Page 17
The Orrell Trust
Notes to the Accounts
6 Other income
| Total | Total | ||||
|---|---|---|---|---|---|
| 2025 | 2024 | ||||
| £ | £ | ||||
| Employment Allowance | - | 3,089 | |||
| - | 3,089 | ||||
| 7 | Expenditure on charitable activities | ||||
| Unrestricted | Restricted | Total | Total | ||
| 2025 | 2024 | ||||
| £ | £ | £ | £ | ||
| Expenditure on charitable | |||||
| activities | |||||
| Community events and AceRAiEs |
- | 16,530 | 16,530 | 19,621 | |
| Admin costs | |||||
| Employee costs | 6,612 | 85,288 | 91,900 | 91,257 | |
| Motor and travel costs | 261 | - | 261 | 277 | |
| Premises costs | 10,731 | - | 10,731 | 8,480 | |
| General administrative costs | 2,828 | - | 2,828 | 1,414 | |
| Legal and professional costs | 317 | - | 317 | - | |
| Support costs | |||||
| Insurance | 447 | - | 447 | 438 | |
| Stationery | 393 | - | 393 | 907 | |
| Independent Examination | 180 | - | 180 | 250 | |
| Payroll Bureau Charges | 540 | - | 540 | 900 | |
| 22,309 | 101,818 | 124,127 | 123,544 | ||
| 8 | Staffcosts | ||||
| 2025 | 2024 | ||||
| Salaries and wages | 87,752 | 87,353 | |||
| Social security costs | 1,138 | 958 | |||
| Pension costs | 2,383 | 2,551 | |||
| 91,273 | 90,862_ | ||||
| No employee received emoluments in excess of£60,000. | |||||
| 9 | Creditors: | ||||
| amounts falling due within one year | |||||
| 2025 | 2024 | ||||
| £ | £ | ||||
| Credit card balance | 80 | 488 | |||
| Other creditors | 1,380 | 1,372 | |||
| Accruals | 250 —_1,710— |
250 2,110 |
Page 18
The Orrell Trust Notes to the Accounts
10 Movement in funds
| Incoming | |||||
|---|---|---|---|---|---|
| resources | |||||
| At 1 May | ' : (including other |
Resources expended |
Gross transfers |
At30 April 2025 |
|
| 2024 | gains/losses) | ||||
| £ | £ | £ | £ | ||
| Restricted funds: | |||||
| Restricted income funds: | |||||
| McCarthyStone Foundation | - | 7,416 | (6,163) | - | 1,253 |
| The National Lottery | |||||
| Reaching Communities | 1,157 | - | (1,157) | - | - |
| Older Persons Project | 5,589 | - | (5,589) | - | - |
| Steve Morgan Foundation | - | 25,000 | (25,000) | - | - |
| John Moores Foundation | 7,229 | 5,000 | (9,180) | - | 3,049 |
| LCVS Community Impact | |||||
| Fund | - | 1,000 | (1,000) | - | - |
| Children and Young People | 175 | - | (175) | - | - |
| Virgin Media /02 Together | 333 | - | (45) | - | 288 |
| TheJollySoap Opera Mob | 4,461 | - | (4,461) | - | - |
| ASDA Foundation | 400 | - | (400) | - | - |
| Postcode Community Fund | - | 20,000 | (10,561) | - | 9,439 |
| Sefton Warm and Welcoming | |||||
| Space | 97 | 2,750 | (2,847) | - | - |
| Living Well Sefton | |||||
| Partnership Funding | 3,262 | 2,500 | (5,751) | - | 11 |
| P.H. Holt Foundation | - | 10,000 | (9,063) | - | 937 |
| Sefton CVS /Sefton Heritage | - | 1,105 | (1,105) | - | - |
| Living Well Sefton | 704 | - | (265) | - | 439 |
| Liverpool City Region | |||||
| Multiply Grant | - | 10,356 | (9,254) | - | 1,102 |
| Burbo Bank Extension Fund | - | 5,682 | (5,682) | - | - |
| Eleanor Rathbone Charitable | |||||
| Trust | - | 4,000 | (3,185) | - | 815 |
| Duchy of Lancaster | |||||
| Benevolent Fund | - | 1,548 | - | - | 1,548 |
| Sefton CVS Winter Support | |||||
| Grant | 579 | (579) | - | ||
| Living Well Sefton | |||||
| Community Champions | 374 | (356) | 18 | ||
| Total | 24,360 | 96,357 | (101,818) | - | 18,899 |
| Unrestricted funds: | |||||
| General funds | 30,402 | 2,094 | (3,094) | (3,966) | 25,436 |
| Designated funds: | |||||
| Redundancy Fund | 11,246 | . | - | 2,961 | 14,207 |
| CEO | 2,000 | - | - | 1,005 | 3,005 |
Page 19
The Orrell Trust
Notes to the Accounts
| Older Persons Project | 2,000 | 2,093 | (1,093) | - | 3,000 |
|---|---|---|---|---|---|
| The JollySoap Opera Mob | 2,000 | 5,479 | (4,479) | - | 3,000 |
| Children and Young People | 8,000 | 2,329 | (7,329) | - | 3,000 |
| Choir | 2,000 | 1,474 | (1,474) | - | 2,000 |
| Meet & Eat | 189 | - | (59) | - | 130 |
| Community Events | 2,000 | 4,781 | (4,781) | - | 2,000 |
| Total | 29,435 | 16,156 | (19,215) | 3,966 | 30,342 |
| Totalfunds | 84,197 | 114,607 | (124,127) | - | 74,677 |
Purposes and restrictions in relation to the funds:
Restricted funds:
-
McCarthy Stone Foundation Wednesday Club The National Lottery Core project costs Reaching Communities Older Persons Project Activities for older people Steve Morgan Foundation CEO John Moores Foundation CEO LCVS Community Impact Arts for wellbeing Fund Children and Young People _ Activities for children and young people Virgin Media /O2 Together Gardening project The Jolly Soap Opera Mob Social club for young adults with additional needs ASDA Foundation Activities for older people Postcode Community Fund Core costs Sefton Warm and Welcoming Cafe Thursday Space
-
Living Well Sefton Activities to promote health and wellbeing Partnership Funding P.H. Holt Foundation Core costs Sefton CVS / Sefton Heritage Intergenerational heritage project Living Well Sefton Jolly Soap Opera Mob Liverpool City Region Numeracy for independent living Multiply Grant Burbo Bank Extension Fund Access to the environment Eleanor Rathbone Charitable Squashie Play Trust Duchy of Lancaster The Wednesday Club Benevolent Fund Designated funds: Redundancy Fund Provision for redundancy CEO CEO Older Persons Project Activities for older people The Jolly Soap Opera Mob Social club for young adults with additional needs Children and Young People _ Activities for children and young people
Page 20
The Orrell Trust
Notes to the Accounts
Choir Bootle Community Choir Meet & Eat School holiday activities in partnership with St John & St James Church Community Events Promoting community cohesion
11 Analysis of net assets between funds
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----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|Unrestricted|Restricted|Total|
|funds|funds|
|£|£|£|
|Net|current|assets|55,778|18,899|74,677|
|55,778|18,899|74,677|
|Reconciliation|of net cash net cash cash|/|(net|debt)|
|At|1|May|At|30|April|
|2024|Cash|flows|2025|
|£|£|£|
|Cash|and|cash|equivalents|86,307|(9,920)|76,387|
|86,307|(9,920)|76,387|
|Net cash /|(net debt)|86,307|___(9,920)|76,387|
----- End of picture text -----
12 Reconciliation of net cash net cash cash / (net debt)
FRS 102 requires 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
13 Commitments
Pension commitments
==> picture [472 x 93] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|£|£|
|The|pension|cost|charge|to|the|company|
|amounted|to:|2,383|2,551|
|14|Related|party|disclosures|
|Controlling party|
----- End of picture text -----
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 21