REGISTERED COMPANY NUMBER: 05(K)2948 (England and Wales)
REGISTERED CHARITY NUMBER: 1103477
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
KDC NORTH WEST
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

KDC NORTH WEST
Contents of the Financial Statements
for the Year Ended 31 March 2025
Page
Reference and Administrative Details
Report of the Trustees
2 to 11
Independent Examiner's Report
12
Statement of Financial Activities
13
Balance Sheet
14 to 15
Cash Flow Statement
16
Notes to the Cash Flow Statement
17
Notes to the Financial Statements
18 to 27
Detailed Statement of Financial Activities
28 to 29

KDC NORTH WEST
Reference and Administrative Details
for the Year Ended 31 March 2025
TRUSTEES
Patricia Clewett
Andrew Dunbar
Amanda Felstead
Steven Harding
Hilary Laidler
Alma Lunt
Richard Murphy
Joanne Parke5-Newton
Stacia Petersen
Nicola Pheasant
Irina Rodkina
Pamela Spall
COMPANY SECRETARY
Johanne R055
REGISTERED OFFICE
263A Tarbock Road
Huyton
Knowsley
L36 OSD
REGISTERED COMPANY NUMBER
05(X)2948 (England and Wales)
REGISTERED CHARITY NUMBER
1103477
INDEPENDENT EXAMINER
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG
Page I

KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
The trustees, who are directors of the Charity for the purposes of the Companies Act 2006, present their report together
with financial statements for the year ended 31 March 2025.
THE BOARD OF TRUSTEES
On 28 June 2024 the Board of Trustees considered a proposal and resolved unanimously to change the name of the
charity to KDC North West to better represent the Charity's geographical reach, service delivery and open up possible
avenues of revenue for sustainability. The change in name wa5 completed on 12 December 2024.
The Directors of KDC North West are also Trustees and Members of the Charity for the purposes of charity law and
throughout this report are collectively referred to as the Board of Trustees. The Board of Trustees is the administrative
and governing body and meets every three months to ensure that the Charity is performing well, is solvent, and complies
with all of its obligation5. The Board of Trustees currently consi5t5 of twelve Trustees and the quorum is three Trustees.
The Risk and Re50urce5 Committee is a sub-committee of the Board of Trustees and meet5 at least three times a year to
consider matters of financial performance and control including budgets, forecasts, cash flow and reserves,. matters
relating to human resources including staff remuneration. terms and conditions, policy and having an overview of risk for
the organisation.
Trustees have overall control and responsibility for policy and major decision making with day-to-day management and
responsibility for implementing policies delegated to the Chief Executive Officer.
The membership of the Board of Trustees is set out on page l. All Trustees served throughout the year unless otherwise
stated. Election and re-election of Trustees is carried out by approval of the Board of Trustees. At the annual general
meeting one-third of the trustees who are subject to retirement by rotation or, if their number is not three or a multiple of
three, the number nearest to one third shall retire from office,. but, if there is only one trustee who is subject to
retirement by rotation, he/she will retire. The trustees to retire by rotstion will be those who have been longest in office
since their last appointment or reappointment.
The Charity seeks to appoint a Board of Trustees which has a mix of specialist knowledge, skills and attributes relevant to
the Charity's work. This includes ensurinE that those directly affected by disability issues as disabled people are among the
Trustees.
Nomination for Trustees may come from a variety of Sour￿5. including open advertisement. Prior to being elected,
nominees are invited to a meeting of the Board of Trustees and to visit the Charity's premises to meet the Chief Executive
Officer and staff. Once appointed, Trustees are given a full induction to the Charity. This includes information and
guidance on the roles and responsibilities of being a Trustee and subsequently they are offered continuous development
and training opportunities. Trustees are encouraged to attend staff team meetings and other events from time to time.
Trustee indemnity insurance is provided via executive and professional liability cover under an insurance policy which is
reviewed and renewed annually.
Membershi
of a wider network
The Charity recognises the importance of partnership working in ensuring the successful achievement of its objectives and
as such, continues to work closely with other organisations in Know51ey from both the Statutory and third sectors,
including..
o Knowsley MBC
Page 2

KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
o Knowsley Better Together Partnership
o Knowsley Carers Centre
o Knowsley Parent Carers Voice
o Healthwatch Knowsley
o One Knowsley
o Knowsley Older People's Voice
o Knowsley Chamber of Commerce
o Vola
The CEO and staff members have places on a variety of strategic partnership boards and engagement forums linked to
whole life health and wellbeing services and attend a number of other groups and committees associated with KDC North
West's community of interest.
The CEO is a member of the Health and Wellbeing Engagement Forum. the VCFSE networking forum and the VCFSE LCR
Assembly (voluntary Sector Partnership for Liverpool City Region}.
Page 3

KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
Objective5 and airns
Aims
KDC North West has been established for general charitable purposes within the meaning of English
Law. Its charitable aims are set out in its Memorandum of Association and are:
To relieve the needs of disabled people, their families and carers principally within the Metropolitan Borough of
Knowsley and surrounding areas ("the area of benefit") by any charitable means and in particular by:
lil providing education services
{iil providing advisory and support services
In delivering its aims, the Charity's key objective 15 to ensure that disabled people do not suffer through ignorance of their
rights and responsibilities or an inability to express their needs effectively.
The Charity has identified and published statements that define its Vision and Mission and describe the way in which it
operates through a set of values which are regularly reviewed and to which all staff and volunteers sign up. They are..
Wision:
To see communities where all people are included, live independently and are valued as equal citizens.
Mission:
To provide high quality, innovative services that support disabled people to exercise their rights, have choice, control and
achieve independence.
Values:
Our values describe 'the way we do things around here, and are described as follows=
o People first- We treat everyone with kindne55. empathy and respect
o Responsive - We deliver services that meet our customers, needs
o Innovative - We strive to improve through innovation, technology and processes
o Teamwork- We support each other. grow and learn together and have fun
o Passion - We strive for excellence and always go the extra mile
Ob ectives
The charitable aims are principally achieved through the delivery of activities under four key se￿iCe areas=
l. Provision of, and accessibility to. information. advice. practical help and support for local people with disabilities. those
living with long-term conditions and any resident facing issues and/or struggling to deal with problems that have an
adverse effect on their lives.
2. Provision of information, advice and support services to enable people in receipt of social care services to exercise
choice and control by accessing the Local Authority's Direct Payments scheme to self-direct their care and support.
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KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
3. Provision of community education programmes to enable disabled people to improve skills. fulfil their potential, and
live more independently.
4. Provision of developmental and engagement activities for people with learning disabilities to Speak up, have their voices
heard and support each other to overcome barriers faced in order to have choice, control and independence and play a
full role in society.
The Charity has a key overriding objective, which is-
'to ensure that disabled people do not suffer through ignorance of their rights and responsibilities or an inability to
express their needs effectively,.
In addition, the Charity is committed to helping people secure services which meet the twelve basic rights to enable them
to live independently and fully participate in society- They are=
l. Full access to our environment
2. A fully accessible transport system
3. Technical Aids - Equipment
4. Accessible/adapted housing
5. Personal-Assistance IPA)
6. Inclusive education and training
7. An adequate income
8. Equal opportunities for employment
9. Appropriate and accessible information
10. Advocacy (towards self-advocacyl
11. Counselling
12. Appropriate and accessible heath care provision
Values and Ethos
The ethos of the Charity is one of equality for disabled people and is based on the Social Model of Disability. In delivering
its objectives, the Charity embraces the principles of access. participation and coproduction by encouraging more people
to become actively involved in local group5 and projerts and influencing the development of services. All services and
activities aim to be open and accessible to everyone who wishes to take part.
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KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
OBJECTIVES AND ACTIVITIES
PUBLIC BENEFIT
The Charity's aims, objectives and activities are reviewed each year as part of the business planning process. The review
concluded that in performing all of its activities in accordance with the objectives for the year, and with due regard to the
published Charity Commission guidance on the operation of the Public Benefit requirement of the Charities Act 2006
including guidance on fee charging and accessibility. the Charity has undertaken appropriate activities in furtherance of
those aims for the public benefit, as demonstrated within this report.
The particular public benefit that is provided by the Charity continue5 to be derived from the various activities delivered,
summarised as follows..
o Disabled people are empowered and enabled to participate more fully in mainstream society
o Disabled people are able to access Knowsley's Direct Payments scheme and have access to the necessary advice and
information they need in order to make decisions 35 well 35 having an understanding and awarenes5 of their legal
responsibilities
o Disabled people are assisted to plan and organi5e their own 5UPPOrt service5, ensuring that their need5 are fully met
o Vulnerable groups of people who can often be at risk of being socially excluded have equal access to information. advice
and support services.
Page 6

KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
ACHIEVEMENTS AND PERFORMANCE
KDC North West achieves its objectives through the delivery of a range of services designed to meet the individual needs
of local residents and improve their independence and quality of life. in particular through accessing direct payments-
information and advice services; and education and learning to develop skills and deal with problems that have an adverse
effert on their lives.
Delivery of a Direct Payments Support Service under a Service Level Agreement contracted by Knowsley Council since
2002 as their single provider. The service incorporates the offer of support. guidance and training, including a free to use
online PA finder facility - KDC Connections for people using direct payments to recruit and employ sultable personal
assistants to deliver care and support to meet their needs.
Provision of a Direct Payments Managed Accounts Service. tailored to meet the needs of individuals who are otherwise
unable to access the scheme.
Delivery of A Good Life service. a project led by KDC North West in partnership with three local community organisations.
working together to help people in Knowsley facing challenges in their lives by organising interventions to deal with the
immediate issue and build knowledge skills and resilience for the future.
Provision of an Appointeeship Service designed to support vulnerable people by claiming their full benefit entitlement
and looking after their day-to-day finances.
Provision of a general information. signpostin& advocacy and advice telephone helpline and publication of newsletters,
leaflets (including easy-read versions) and a website to enable disabled people and those living with long term conditions,
as well as the general public, to access information relevant to their needs.
Facilitation of the BIG Group, a community of adults with learning disabilities enabling people to debate issues and
concerns, learn about change, share opinions, influence policy and decisions, take part in projects, coproduction and
surveys, and generally to speak-up as self-advocates to represent the opinions of the wider constituency of people with
learning disabilities in Knowslev.
Delivery, in partnership with VOLA. of The Progress Partnership inclusive employment and skills programme aimed at
those furthest away from the job market.
The continued emphasis on increasing empowerment and helping our community of interest to have a stronger, collective
voice, ensures that people who use services play a greater role in influencing future service provision. Coproduction has
become, and shall remain. an important aspect of the way in which KDC North West develops its service offer for local
people.
In addition to the above, the Charity's trading subsidiary. KDC (Commerciall Limited, delivered a payroll service for people
who use their direct payrnents to employ personal care assistants to provide care and support in their own home5.
Deliver
of Strate
ic Priorities and Ob'ectives
Set out below are the priorities of the Charity and a summary of its progress in achieving them-
Direct Payments Support and Managed Accounts Services- Strategic priorities
l More people in Knowsley benefit from excellent support services that enable them to self-direct their support se￿iceS
successfully
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KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
2 Individuals using direct payments have improved choice and control through improved availability and access to suitable
PAS
3 More people across Merseyside have access to good support to use direct payments for personal health budgets
4 More people who use personal budgets outside of the Knowsley/Liverpool area benefit from KDC North West's managed
accounts services
Learning Disabilitles Services- Strategic priorities
I Support people with learning disabilities in Knowsley to reach their full potential
2 Improve the quality of life of people with a learning disability in Knowsley
3 Improve health and wellbeing of people with learning disabilities in Knowsley
A Good Life
KDC North West's 'A Good Life, project. launched in February 2020 enabled the charity to broaden its target market by
offering support for any resident in Knowsley experiencing challenges and barriers preventing them from having 'a good
life,. The service, delivered through a partnership with three local providers, led by KDC North West, helped people deal
with the immediate issue and worked with them to develop their ability to cope better, become more resilient, and rely
less on statutory services.
Tradlng subsidiary- KDC (Commerciall Limited
The strategic objective associated with services provided by the Charity's subsidiary, KDC Icommerciall Limited, which
trades under the brand name of Your Payroll. was to provide an additional income stream for the Charity to dilute the risk
attached to grant funding.
Overall, the service did not experience any significant grovrth with Direct Payment customers and commercial clients being
mostly stable during the year.
The payroll service continues to be a challenging and highly competitive service sector with low margins.
Employees and volunteers
KDC North West operates a policy of equal opportunities, diversity and inclusion, regardless of gender, race, ethnic origin,
disability, sexual orientation, age, nationality, national origin, religion. belief, marital status. social cla55 or any other
individual characteristic and opposes all forms of unlawful and unfair discrimination. The Charity continues to value its
status as an equal opportunities employer and is recognised as such through its commitment to the Disability Confident
Employer recognition scheme.
At 31 March 2025, the Charity employed 13 members of staff. Of the 13 staff. 7 work full-time135 hours per weekl and 6
work part-time Ibetween 4 and 30 hours per weekl. KDC (Commercial) Limited employed 5 members of staff. Of the 5
staff, 4 work full-time135 hours per weekl and I works part time.
The Charity is committed to providing appropriate training and development opportunities for all employees and
volunteers, identified and monitored on an individual ba51S through it5 supervision and appraisal system5. Employees and
volunteers are encouraged to participate attively in the running of the Charity via project, team and special-interest
meetings.
Page 8

KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
FINANCIAL REVIEW
Financial Review
The Board of Trustees is satisfied with the overall performance of the charity during the year and at 31 March 2025.
The Statement of Financial Activities shows incoming resources of £729.98212024.. £785.5371 and outgoing resources of
£683,104.12024: £747,870) for the year ended 31 March 2025, resulting in an in-year surplus of £46,878112024: £37,6671.
The total reserves held by the Charity at 31 March 2025 amounted to £345,517 of which restricted funds totalled £15,675.
Therefore, unrestricted reserves amounted to £329,842 compared with £277,125 as at 31 March 2024.
Principal funding sources
During the period, the Charity derived 19%12024: 15%) of its income from contracts with the Local Authority for the
provision of services and 33%12024.. 44%) comprised grants and donations received. Earned income from primary purpose
trading made up a further 36%12024- 34Yo) and the Charity's trading subsidiary donations, made up 8Yo12024.. 1%} and
totalled £47,212 12024.. £11.670I of its current year profits, in the form of gift aid.
Investrnent policy and objectives
Under its Memorandum and Articles of Association. the Charity has the power to make any investments which the
Trustees deem appropriate; however, funds available to the Charity for investment are insufficient to warrant a formal
and comprehensive investment strategy. In June 2020, Trustees approved an Investment Policy setting out the key
objective as 'The Charity seeks to produce the best financial return within an acceptable level of risk. As the assets are
expected to be spent over the next three years, capital preservation is of paramount importance,.
Reserves policy
It is the Charity's policy to hold free reserves in its unrestricted funds in order to establish an appropriate level of working
capital and to protect the future operations of the Charity from the effects of any unforeseen variations in its income
streams as part of the policy of good financial management practice.
The Trustee5 have set a reserves policy which requires free reserves to be maintained at a level which can ensure that KDC
North West's core charitable objectives can continue to be delivered even during a period of unforeseen difficulty.
The calculation of the required level of reserves is an integral part of the organisation's planning, budget and forecast
cycle. It takes into account:
o The resources required to manage and adjust staffing levels across the charity and its trading subsidiary
o The resources required to fulfil existing contracts, leases and other obligations and commitment5.
Based on these principles, the required target level of free reserves for the Charity at 31 March 2025 has been calculated
as £257,500.
At 31 March 2025, the level of accumulated unrestricted reserves stood at £329.842.
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KDC NORTH WEST
Report of the Trustees
for the Year Ended 31 March 2025
FUTURE PLANS
Strategic priorities are developed through meetings between trustees and staff with input from people who use our
services to ensure that we continue to respond to the needs of our community. There is a continued emphasis on
increasing empowerment and helping our community of interest to have a stronger, collective voice to ensure that people
who use services play a key role in influencing future service provision. Coproduction has become. and will remain, an
important aspect of the way in which KDC North West develops its service offer for local people.
Following a staff and trustee 2024-27 Business Planning workshop, three overarching Strategic Priorities have been
identified which provide a framework for the development of operational objectives and detailed action plans for the next
215 years.
These are..
l Retain and protect existlng services, through development and improvement initiatives to preserve market position,
including:
o Maintaining a blended offer for community education programmes and activities for adults with learning disabilities
o Streamlining of on-boarding processes through digital, on-line, sign-up
o Securing Autism-Friendly accreditation
o Design and delivery of new Direct Payments promotion and awareness raising campaign across Knowsley and beyond,
building on previou5 promotion campaign
o Expand and improve information through increasing social media activity and visual/video materials.
2 Expand the range of service by type, targeting need as well as income generation, including:
o Sell community education programmes and artivities for adults with learning disabilities
o Expand appointee service across Liverpool City Region.
3 Expand in scale and geographically - increasing take up of services in Knowsley and neighbouring areas as well as
further afield, where viable, including:
o Increase take up of Managed Accounts Service in Liverpool and Greater Manchester.
Delivery of the strategic priorities is ensured throuEh the identification of operational objectives and key activities for each
team and every individual member of staff. performance against which. is measured through regular supervision and
annual appraisals, which include the identification of personal development and training needs.
The Trustees believe that the Charity has the financial strength. management capacity and overall skills and expertise to
pursue its objectives for the coming year, progress towards achievement of which, will be monitored regularly at the
Board meetings.
STRucfuRE. GOVERNANCE AND MANAGEMENT
Governing document
KDC North West is a registered charity and a limited company, limited by guarantee, as defined by the Companies Act
2006. The company was formed on 23 December 2(K13 and is governed by a Memorandum and Articles of Association
which were last amended in February 2010.
Approved by order of the board of trustees on 14 October 2025 and signed on its behalf by=
Page 10

KDC NORTH WEST
Report of the Trustees
forthe Year Ended 31 March 2025
Steven Harding - Trustee
Page 11

Independent Examiner's Report to the Trustees of
KDC North West
Independent examiner's report to the trustees of KDC North West ('the Company.)
I report to the charity trustees on my examination of the accounts ofthe Company for the year ended 31 March 2025.
Responsibilities and basis of report
As the charity's trustees of the Company {and also its dirertors for the purposes of company lawl you are responsible for
the preparation of the accounts in accordance with the requirements of the Companies Att 20061'the 2006 Act'l.
Having satisfied myself that the accounts of the Company 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 charity's accounts as carried
out under Section 145 of the Charities Act 2011 I'the 2011 Art'l. In carrying out my examination I have followed the
Directions given by the Charity Commission under Section 145151 Ibl of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that
l am qualified to undertake the examination because l am a member of the Institute of Chartered Accountants in England
and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matter5 have come to my attention in connection with the
examination giving me cause to believe=
accounting records were not kept in respect of the Company as required by Section 386 ofthe 2006 Art,. or
the accounts do not accord with those records- or
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any
requirement that the accounts give a true and fair view which is not a matter considered as part of an
independent examination; or
the accounts have not been prepared in accordance with the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts
in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 10211.
I have no concerns and have come across no other matters in connertion with the examination to which attention should
be drawn in this report in order to enable a proper understanding of the accounts to be reached.
rwof
Gavin Butterworth, F.C.A.
Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG
14 October 2025
Page 12

KDC NORTH WEST
Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
Total
fund5
31.3.24
Total
fund5
Unrestricted
fund
Restricted
fund
Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
102,136
102.136
12,332
Charitable activities
Services provided
Funded activities
408,639
408,639
207.129
419,575
341,993
207.129
Investment income
12.078
12.078
11,637
Total
522.853
207,129
729,982
785,537
EXPENDITURE ON
Charitable activities
Services provided
Funded activities
480.391
480.391
202.713
477,612
270,258
202.713
Total
480.391
202.713
683.104
747,870
NET INCOME
Transfers between funds
42.462
10.255
4.416
{10.2551
46.878
37,667
15
Net movement in funds
52,717
{5,8391
46,878
37,667
RECONCILIATION OF FUNDS
Total funds brought forward
277.125
21.514
298.639
260,972
TOTAL FUNDS CARRIED FORWARD
329.842
15.675
345.517
298,639
The notes form part of these financial statements
Page 13

KDC NORTH WEST
Balance Sheet
31 March 2025
31.3.25
Total
fund5
31.3.24
Total
fund5
Unrestricted
fund
Restricted
fund
Notes
FIXED ASSETS
Tangible assets
Investments
li
12
12.014
60
12.014
60
712
60
12,074
12,074
772
CURRENT ASSETS
Debtors
Cash at bank and in hand
13
174.024
269.433
25.652
27.458
199.676
296.891
71,169
336,766
443.457
53.110
496.567
407,935
CREDITORS
Amounts falling due within one year
14
1125.6891
{37.4351
1163.1241
1110,0681
NET CURRENT ASSETS
317,768
15,675
333,443
297,867
TOTAL ASSETS LESS CURRENT LIABILITIES
329.842
15.675
345.517
298,639
NET ASSETS
329.842
15.675
345.517
298,639
FUNDS
Unrestrirted funds
Restricted funds
15
329,842
15,675
277,125
21,514
TOTAL FUNDS
345,517
298,639
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year
ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended
31 March 2025 in accordance with Section 476 of the Companies Act 2(K16.
The trustees acknowledge their responsibilities for
lal
ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the
Companies Act 2006 and
preparing financial statements which give a true and fair view of the state of affairs of the charitable company as
at the end of each financial year and of its surplus or deficit for each financial year in accordance with the
requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act
2006 relating to financial statements. so far as applicable to the charitable company.
Ibl
The notes form part of these financial statements
Page 14
continued...

KDC NORTH WEST
Balance Sheet - continued
31 March 2025
These financial statements have been prepared in accordance with the provisions applicable to charitable companies
subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on 14 October 2025 and were
signed on its behalf by:
Nicola Pheasant - Trustee
The notes form part of these financial statements
Page IS

KDC NORTH WEST
Cash Flow Statement
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from operating activities
Cash generated from operations
138,7871
143,342
Net cash (used inl/provided by operating activities
138,7871
143,342
Cash flows from investing artivities
Purchase of tangible fixed assets
Interest received
113,1661
12,078
14801
11,637
Net cash (used in}/provided by investing activities
11,0881
11,157
Change in cash and cash equivalents in the
reporting period
Cash and cash equivalents at the beginning
of the reporting period
139,8751
154,499
336,766
182,267
Cash and cash equivalents at the end of the
reporting period
296,891
336,766
The notes form part of these financial statements
Page 16

KDC NORTH WEST
Notes to the Cash Flow Statement
for the Year Ended 31 March 2025
RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
31.3.25
31.3.24
Net income for the reporting period (as per the Statement of Financial
Activities)
Adjustments for:
Depreciation charges
Interest received
Ilncreasel/decrease in debtors
Increase in creditors
46,878
37,667
1,864
112,0781
1128,5071
53,056
859
111,6371
30,079
86,374
Net cash {used in)/provided by operations
138,7871
143,342
ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.24
Cash flow
At 31.3.25
Net cash
Cash at bank and in hand
336.766
139,8751
296,891
336,766
139,8751
296,891
Total
336,766
139,8751
296,891
The notes form part of these financial statements
Page 17

KDC NORTH WEST
Notes to the Financial Statements
for the Year Ended 31 March 2025
ACCOUNTING POLICIES
Bas15 of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been
prepared in accordance with the Charities SORP {FRS 1021 '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 IFRS 1021 leffective l January 20191,, Financial Reporting
Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies
Act 2006. The financial statements have been prepared under the historical c05t convention, with the exception of
investments which are included at market value.
Preparation of consolidated financial statements
The financial statements contain information about KDC North West as an individual company and do not contain
consolidated financial information as the parent of a group. The charity 15 exempt under Section 39912AI of the
Companies Act 2006 from the requirements to prepare consolidated financial statements.
Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the
item of income have been met, it is probable that the income will be received and the amount can be measured
reliably. The following specific policies are applied=
Voluntary income is received by way of grants and donations and is included in full in the Statement of Financial
Attivities ISOFAI when receivable. Grants where entitlement is not conditional on the delivery of a specific
performance by the charity are recognised when the charity becomes unconditionally entitled to the grant.
Investment income is included when receivable.
Contract income is recognised when the contractual obligations have been fulfilled. Where the contract 15 Still in
progress, income is recognised to the extent that it has been earned.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or construrtive obligation committing the
charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and
the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has
been classified under headings that aggregate all cost related to the category. Where costs cannot be directly
attributed to particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Allocation and apportionment of costs
Support and governance c05t5 relate to functions that a5515t the work of the charity but do not directly undertake
charitable activities. These costs include back office costs. finance. personnel, payroll and governance costs which
support the charity's activities. These costs have been allocated between the charitable activities based on the
number of employees working within each area.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment
25% on cost
Page 18
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES- continued
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance with the charitable objertives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restriction5
arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
Hlre purchase and leasing commftments
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis
over the period of the lease.
Gift aid
Gift Aid donations from the trading subsidiary are recognised when the charity has entitlement, the value is
measurable and the receipt is probable. The charity has a deed of covenant in place with the trading subsidiary
which confirms that a legal obligation to make donations to the charity exists on the part of the company.
DONATIONS AND LEGACIES
31.3.25
31.3.24
Donations
Gift aid
10,922
91,214
846
11,486
102,136
12,332
INVESTMENT INCOME
31.3.25
31.3.24
Deposit account interest
12,078
11,637
Page 19
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
INCOME FROM CHARITABLE ACTIVITIES
31.3.25
31.3.24
Activity
Services provided
Services provided
Services provided
Services provided
Funded artivities
Funded activities
Funded activities
Managed accounts service
Direct payments support
Other income
Management charges
National lottery grant
TWO Grant
Other grants
218,835
118,592
47,212
24,0(X)
129,669
264,281
119,624
11,670
24,000
126,923
111,376
103,694
77,460
615,768
761,568
CHARITABLE A￿1VITIEs COSTS
Support
costs (see
note 61
Direct
Costs
Totals
Services provided
Funded activities
68,922
89.685
411,469
113,028
480,391
202,713
158,607
524,497
683,104
SUPPORT COSTS
Information
technology
Management
Finance
Services provided
Funded activities
370,856
113,028
439
12,308
483,884
439
12,308
Human
resources
Governance
costs
Other
Totals
Services provided
Funded activities
4.941
1.864
21,061
411,469
113,028
4.941
1,864
21,061
524,497
Page 20
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
NET INCOMEI{EXPENDITUREI
Net incomellexpenditurel is Stated after chargingjlcrediting):
31.3.25
31.3.24
Depreciation- owned assets
Other operating leases
1,864
2,064
859
2,089
TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year ended
31 March 2024.
Trustees. expenses
There were no trustees, expenses paid for the year ended 31 March 2025 norfor the year ended 31 March 2024.
The charity trustees were not paid and did not receive any other benefits from employment with the charity in the
current or previous year. Travelling and other reimbursed expenses amounting to £nil 12023= £nill were paid to
trustees during the year.
STAFF COSTS
31.3.25
31.3.24
Wages and salarie5
441,323
502,893
441,323
502,893
The average monthly number of employees duringthe year was as follows:
31.3.25
17
31.3.24
17
Engaged in charitable activities
Engaged in management and administration
21
22
No employees received emoluments in excess of £60.000.
Page 21
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
io.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
Restricted
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
12.332
12,332
Charitable activities
Service5 provided
Funded activities
419.575
54.000
419,575
341,993
287.993
Investment income
11.637
11,637
Total
497.544
287.993
785,537
EXPENDITURE ON
Charitable activities
Services provided
Funded activities
477.612
477,612
270,258
270,258
Total
477.612
270.258
747,870
NET INCOME
Transfers between funds
19,932
40.509
17,735
{40,5091
37,667
Net movement in funds
60.441
122,7741
37,667
RECONCILIATION OF FUNDS
Total funds brought forward
216.684
44.288
260,972
TOTAL FUNDS CARRIED FORWARD
277.125
21,514
298,639
Page 22
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
ii.
TANGIBLE FIXED ASSErs
Office
equipment
COST
At l April 2024
Additions
46,293
13,166
At 31 March 2025
59,459
DEPRECIATION
At l April 2024
Charge for year
45,581
1,864
At 31 March 2025
47,445
NET BOOK VALUE
At 31 March 2025
12,014
At 31 March 2024
712
12.
FIXED ASSET INVESTMENTS
Shares in
group
undertakings
MARKETVALUE
At l April 2024 and 31 March 2025
60
NET BOOK VALUE
At 31 March 2025
60
At 31 March 2024
60
There were no investment assets outside the UK.
The company's investments at the balance sheet date in the share capital of companies include the following-
Page 23
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
12.
FIXED ASSET INVESTMENTS- continued
KDC (Commerciall Ltd
Registered office: 263A Tarbock Road, Huyton. Liverpool. L36 OSD
Nature of business= Payroll service provider
Class of share:
Ordinary
holding
100
31.3.25
31.3.24
Aggregate capital and reserves
ILossl/profit for the year
11,133
12791
11,412
136
The subsidiary is a trading enterprise engaging in a trade to raise funds for the charitable activities of the holding
company and donates its entire taxable trading profit to the holding company by way of gift.
13.
DEBTORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR
31.3.25
31.3.24
Amounts owed by group undertakings
Other debtors
Prepayments and accrued income
142,005
13,111
44,560
58,883
8,338
3,948
199,676
71,169
14.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25
31.3.24
Trade creditors
Social security and other taxes
VAT
Other creditors
Accruals and deferred income
Accrued expenses
10,022
11,403
31,220
4,692
9,117
12,506
1,823
47,562
34,368
108,413
2,066
163,124
110,068
Page 24
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
15.
MOVEMENT IN FUNOS
Net
movement
in fund5
Transfers
between
funds
At
31.3.25
At 1.4.24
Unrestricted funds
General fund
277.125
42,462
10,255
329,842
Restrirted funds
General
21.514
4.416
110,2551
15,675
TOTAL FUNDS
298,639
46,878
345,517
Net movement in funds, included in the above are a5 follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
522,853
1480,3911
42,462
Restricted funds
General
207,129
{202,7131
4,416
TOTAL FUNDS
729,982
1683,1041
46,878
Comparatives for movement in funds
Net
movement
in funds
Transfers
between
funds
At
31.3.24
At 1.4.23
Unrestricted funds
General fund
216,684
19,932
40,509
277,125
Restricted funds
General
44.288
17.735
140,5091
21,514
TOTAL FUNDS
260.972
37.667
298,639
Page 25
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
15.
MOVEMENT IN FUNOS- continued
Comparative net movement in funds, included in the above are as follows=
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
497,544
{477,6121
19,932
Restricted funds
General
287,993
{270,2581
17,735
TOTAL FUNDS
785,537
1747,8701
37,667
A current year 12 months and prior year 12 months combined position is as follows..
Net
movement
in funds
Transfers
between
funds
At
31.3.25
At 1.4.23
Unrestricted funds
General fund
216.684
62,394
50,764
329,842
Restricted funds
General
44.288
22.151
150,7641
15,675
TOTAL FUNDS
260.972
84.545
345,517
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are
as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,020,397
1958,0031
62,394
Restrirted funds
General
495,122
1472,9711
22,151
TOTAL FUNDS
1,515.519
11,430,974)
84,545
Page 26
continued...

KDC NORTH WEST
Notes to the Financial Statements- continued
for the Year Ended 31 March 2025
16.
RELATED PARTY DISCLOSURES
During the year the charity re-charged management costs of £24.00012024= £24,000) to KDC Icommerciall Ltd, the
charity's subsidiary undertaking.
During the year ended 31 March 2025 KDC (Commerciall Ltd donated £91,21412024.' £11,486) of its profits in the
form of gift aid. As at 31 March 2025 £142.(K)5 is due from KDC (Commercial Ltd12024= £58,883).
The following trustees of the charity are also directors of KDC {Commercial Ltd):
Amanda Felstead
Nicola Pheasant
Irina Rodkina
Hilary Laidler
Page 27

KDC NORTH WEST
Detsiled Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
INCOME AND ENDOWMENTS
Donations and legacies
Donations
Gift aid
10.922
91,214
846
11,486
102.136
12,332
Investment income
Deposit account interest
12.078
11,637
Charltable activities
Managed accounts service
Direct payments 5UPPOrt
Other income
Management charges
National lottery grant
TWO Grant
Other grants
218.835
118.592
47.212
24.000
129.669
264,281
119,624
11,670
24,000
126,923
111,376
103,694
77.460
615.768
761,568
Total incoming resources
729,982
785,537
EXPENDITURE
Charitable activities
Projert delivery costs
Travelling expenses
PFS charges
89.185
9,419
60.003
126,524
3,245
45,058
158.607
174,827
Support costs
Management
Wages & employment costs
Other operating lease5
Rates and water
Insurance
Light and heat
Carried forward
441,323
2,064
1,518
2,537
4,025
451,467
502,893
2,089
1,430
2,282
1,484
510,178
This page does not form part of the statutory financial statements
Page 28

KDC NORTH WEST
Detsiled Statement of Financial Activities
for the Year Ended 31 March 2025
31.3.25
31.3.24
Management
Brought forward
Telephone
Postage and stationery
Advertising & marketing
Sundries
Premises expenses
Memberships & subscriptions
451,467
8,266
4,681
510,178
7,664
8,082
160
13,570
2,820
702
8,369
10,154
947
483,884
543,176
Finance
Bank charges
439
161
Information technology
Computer & IT costs
12,308
9.176
Human resources
Training & recruitment
4,941
2,484
Other
Fixtures and fittings
1,864
859
Governance costs
Accountancy and legal fees
Professional fees
17,363
3,698
8,956
8,231
21,061
17,187
Total resources expended
683.104
747,870
Net income
46.878
37,667
This page does not form part of the statutory financial statements
Page 29