2023-2024
Annual Report
& Financial Statements
St Andrew's Community Network
Charity No. 1105307 1 Company No. 04918017 (England and Wales)

LEGAL AND
ADMINISTRATIVE
INFORMATION
Trustees
Ms M SAddis
Mr P Beesley
Ms B Bellew
Ms P Copland
Mr A J Pollard
Mr D A Reynolds
Dr A V Richman
Rev W Gibbons
(appointed l August 2023)
Secretary
Ms M SAddis
Charity Number
1105307
Company Number
04918017
Registered Ollice
16 Larkhill Lane, Clubmoor, Liverpool, England, L13 9BR
Aulliior
Xeinadin Audit Limited, 2 Hilliards Court, Chester Business Park,
Chester, Cheshire, CH4 9QP

CONTENTS
Page
Trustees, Report
Objectives and Activities
Our Mission and Vision
Our Values
- What We Do
- Our 2023-24
Building Financial Resilience
Building Food Security
- 20 Years of Local Change
Financial Review
13
15
16
Plans for Future Periods
Building Financial Resilience
Building Food Security
Building Sustainable Communities
18
19
20
21
Structure, Governance and Management
22
Statement of Trustees, Responsibilities
24
Independent Auditor's Report
25
Statement of Financial Activities
31
Balance Sheet
32
Statement of Cash Flows
33
Notes to the Financial Statements
34

TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE PERIOD ENDED 31 MARCH 2024
The trustees present their annual report and financial statements for the period ended 31
March 2024.
The financial statements have been prepared in accordance with the accounting policies
set out in note I to the financial statements and comply with the charity's governing
document, 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 applicable in the UK and Republic of
Ireland IFRS102}" (effective l January 2019

OBJECTIVES
AND ACTIVITES
To promote such charitable purposes as the trustees shall in their
absolute discretion think fit including in particular but not so as to
bind the generality of the foregoing for the public benefit:
To advance education and enhance employment and
training opportunities
To promote healthy living and to relieve poverty, sickness
and distress, through the delivery of community-based
services delivered in Merseyside in particular (but not
exclusively) which may include:
A debt advice service to assist members of the
community to manage and reduce debt, and to
maximise their income and so relieve poverty
A food bank service to provide practical assistance in the
relief of poverty, and the promotion of healthy living
And such other activities that relieve poverty, sickness
and distress and promote healthy living as the trustees
shall from time to time determine
To operate community and recreational and leisure time
facilities in and around the community of the church of
St. Andrew's, Clubmoor, Liverpool, and in surrounding
districts, for the benefit of the community in Clubmoor in
particular (but not exclusively) with the object of
improving their conditions and quality of life without
distinction of sex, race, political, religious or other opinion.
provided always the charity shall be non-party in politics
and shall promote equality of opportunity.
When planning our activities for the period, the trustees have
considered the Charity Commission's guidance on public benefit.

OUR MISSION
AND VISION
We have been supporting people in North Liverpool and
surrounding areas for over 20 years. The Network is led by
people who are passionate about locally rooted change.
fo
WELCOME
We are driven by our principles to support the most vulnerable,
to serve local communities and to bring life in all its fullness,
supporting people of all faiths, and none.
OUR MISSION
To resource churches and community groups to design
out poverty in the areas they serve.
<•>
OUR VISION
To see our communities, cities and region set free from
the life-changing consequences of poverty.

OUR VALUES
Underpinning everything that we are involved in as a charity are
our five, long held values:
WELCOME
Embracing diversity with dignity and respect
HOPE
Helping each other discover alternative choices and
new opportunities
EMPOWERMENT
Walking alongside people at their pace to help
them achieve their goals
EXCELLENCE
Dedicated people doing exceptional things
LOVE
Building relationships, family, friendship and faith

WHAT WE DO
We operate at a time when our communities, city, and region are
struggling financially, with high levels of poverty, a fragile jobs
market, a welfare programme that can be difficult to navigate, and in
a continued period of organisational austerity.
In our journey as a charity since 2003, we have learnt how to deliver a
model of care which makes the service we offer unique for the
region. We ensure for every person we come into contact with, they
can access the short or the long-term opportunities to:
BUILD FINANCIAL RESILIENCE
BUILD FOOD SECURITY
BELONG TO A SUSTAINABLE AND CARING
COMMUNITY
Through our commitment to these three overarching aims, we offer
something more than being in debt, something more than the next
meal, something more than the support to manage food price
increase. We are building networks and communities where the
socio-economic difficulties of living in poverty and deprivation can be
addressed and overcome.
Our community partners continue to help build up trust and raise
levels of hope, particularly when we have been successful in
signposting to other organisations who can help along the way.

WHAT WE DO
Yet despite a demonstrable track record of delivering impact we are
committed to the vision we have to build a strong and successful network
of communities, not only with the training to provide debt and welfare
benefits advice and run community food spaces (no small thing), but also
through establishing community networks where support over a range of
issues may be offered by and for that particular community.
•p
Our incredible team of volunteers have once again enabled a large
portion of everything we do. Numbering in excess of 300, this team of
dedicated people serve their communities in a variety of ways. Debt
advising, running foodbank or pantry spaces, ensuring our warehouse is
run to the highest standard, driving, loading, phoning creditors- the list
goes on and we could not do what we do without their support.
The value of support given by volunteers is so much more than financial,
these guys listen to heartbreaking stories on a weekly basis, are literally a
shoulder to cry on for people in crisis and our worlds would be
fundamentally much poorer without them.
The trustees have paid due regard to guidance issued by the Charity
Commission in deciding what activities the charity should undertake.

OUR 2023-24
Achivements and Performance
2023-24 was another busy year for the Network, as the cost-of-living crisis
continued to impact our communities, leading to increased financial
pressures and greater demand for our services. We continued to support our
communities in the way we know best- building financial resilience and food
security alongside creating sustainable communities to facilitate long-lasting
change. The Network developed alongside this increased need, expanding
our provision and introducing new programmes to support people across our
communities.
St Andrew s
omm
ork
IMUNITY BY BUILDING RELATIONSHIPS & CHANGING LIVES
phNTiIY
Our most notable development in this period has been the progression of
our Angels Connect initiative.
The unique Angels Connect model is built on 20 years of experience
delivering community based money advice to those going through a tough
time with their finances. The platform provides anyone, anywhere with the
opportunity to connect those in debt or struggling to navigate the welfare
system with access to life changing advice.

BUILDING FINANCIAL
RESILIENCE
Our work building financial resilience through debt advice and income
maximisation continued throughout the year.
DEBT ADVICE
Our debt team continued to provide vital debt and budgeting advice to
people struggling financially over the year, supporting over 700 people
across the year towards either managing their own debt or becoming
totally debt free.
Their work made a huge difference to the people they supported, building
financial resilience and providing people with opportunities to have a
fresh start.
People Supported
711
OUR IMPACT IN
NUMBERS
New Cases
326
Amount of Debt Managed
£6.348,100
Debt Relieved
£1,973,026
Debt Written Off
£1,584,019

EMILY9S STORY
Emily. is in her 50s, and was referred to our debt advice team by another
agency in Liverpool. When she first came to us, she had around 09,000 worth
of debt, which included several loans and telephone contracts which she felt
coerced to take out for acquaintances, as well as around £2,000 in rent arrears
to a private landlord. She had been trusting a neighbour to pass on her rent,
but unfortunately the money never reached the landlord and Emily found
herself in debt.
As well as being emotionally vulnerable, Emily also had several serious health
conditions, including epilepsy and psychosis. Her only income was PIP and
Universal Credit, with significant deductions being taken from her UC due to
the rent arrears and a UC advance.
We contacted her creditors and asked them to place a hold on further action
while we worked with Emily. We also helped her to contact Universal Credit
and requested that they freeze recovery of her advance for three months.
This gave us time to work closely with Emily to discuss the best debt option for
her, and she decided that she would like a Debt Relief Order which would
mean that all of her outstanding debts would be written off in full. We guided
Emily through this, and because we are an Approved Intermediary with the
Insolvency Service, we were able to make this as seamless as possible and her
DF20 was approved very quickly, much to Emily's relief.
Emily's support worker helped her improve her standing on Property Pool,
and she has now moved into a one-bedroom housing association property.
The deductions for rent arrears have stopped, and Emily can now enjoy her
new home without worrying about bailiffs knocking at her door.
She has had a completely fresh start.
'Name changed to protect anonymity

INCOME MAXIMISATION
In 2023/24, our income maximisation team continued to provide welfare
benefits advice to people across the communities we serve. They supported
over 690 people, including those struggling to navigate the welfare benefits
system, those unable to fill out forms, and those unsure of the support they
were entitled to. Their work built financial resilience in both the households
and communities they supported, reducing the risk of financial crisis.
Number of People Receivi ng
Advice
693
OUR IMPACT IN
NUMBERS
Number of People with
Increased Income
113
Overall Annual Increase in
Income
£638,087.20
JANEIS STORY
When we first met Jan
struggling. She
ref used Pe
nal Independenc
nts (PIP) and ha
attended one of our foodbanks whe she was appro
After chatting to Jan
Money Angel m
erral in
team as he neede
enefits.
oor health, had been
und herself in crisis, so
on
Money Angels.
me maximisation
Our benefits ad
uch with Ja
ing this Money Angel referral and
arranged an appointmen
r her. We
rked closely with Jane, completing a 'Capability
to Work, questionnaire as
taking her thr
h the mandatory reconsideration
process for her ref used Pl P
Our advi
ompleted a Discretionary Housin
Payment application f
er, to ensur
tting the support she was entitled to
for her housing costs.
ollowing on from our supp
, Jane now has'Limi
apability for Work and Work-
Related Activity, so has an extra £390 each month as part of her Universal Credit award.
She was also awarded a short-term award to help top up her rent shortfall.
We are providing ongoing a
ce and support tojane around her PIP appeal, and also
directed her to join one of our pantries in her local area to provide additional support
and ensure that she does not fall into food crisis and need to attend a foodbank in the
future.
"Name changed to maintain anonymity.

ANGELS CONNECT
The progression of the Angels Connect initiative has been our most notable
development thisyear, with the unique model training community
members to provide specified guidance and direct referrals into specialist
debt and welfare benefits advisors to those going through a tough time with
their finances.
Through our Angels Connect initiative,:
183 referrals were made to our debt and income
maximisation teams
160 of these referrals came via a Money Angel placed in a
foodbank, while 23 came through our community food
spaces
24 Money Angels were trained and equipped to provide
guidance and direct referrals to expert advice in their local
community setting
More detail about this initiative can
be found at angelsconnect.org
'please note, Money Angel
referrals began in June 2023 and
these statistics don't cover the
entire financial year

BUILDING FOOD
SECURITY
Our work building food security across our communities continued thisyear,
as we provided both emergency food provision and longer-term food support
through our foodbanks and community food pantries.
COLLECTION
POINT
St Andr•w's
Communlty
N*twork
PANTRQ.
FOODBANK
This year, we saw an increase in
need for emergency food support,
with a 6% rise in the number of
people supported through our
foodbanks compared to 22/23.
Adults Supported
9,361
Children Supported
4,913
Total Supported
14,274
Over 6,000 vouchers were fulfilled
across our11 foodbank centres,
providing essential emergency food
and toiletry parcels to people in crisis
across the north of the city.
Vouchers Fulfilled
6,381
Number of First Time
Referrals
2,399
OUR IMPACT
IN NUMBERS
Number of Active Referral
Agencies
199
13

COMMUNITY FOOD
PANTRIES
Our network of community food pantries provide access to fresh, affordable
food whilst having community and choice at their heat. They become real
community spaces, with members building friendships and accessing peer
support, reducing social isolation throughout our communities.
In October 2023, the working relationship the charity had with Fans
Supporting Foodbanks came to an end, with mobile pantries moving to
operate independently
through Fans Supporting
Foodbanks.
Total Number of Pantries
Average Memberships over the
year
1,155
OUR IMPACT IN
NUMBERS
Total Member Shops
22,742
Total Amount Saved for
Members
£363,872
Ir *h•¥Jd
14

20 YEARS OF
LOCAL CHANGE
This year, we celebrated 20 years of St Andrew's Community Network
alongside over 200 guests including staff members past and present,
volunteers and supporters with a Gala Fundraiser in June 2023.
The evening was a celebration of the charity's work over the last two decades
and was a success, raising over 00,000.
Iillj ,1
15

FINANCIAL REVIEW
Total income received for unrestricted fu nds was £658,720 (2023.. £762,854)
as detailed in the financial statements. This represents a decrease of14%
compared with the previous year. This was due primarily to decreased food
donations,
Total income received for Restricted Funds was £326,333 (2023: £315,188)
which consisted entirely of donations & grants and the increase was to
support the impact of the Cost-of-Living crisis, most notably from the
household Support Fund.
Costs of running the Charity were ￿,788,963 (2023; £1,165,590). The main
reason for the increase compared to the previous year was the increased
cost of supporting the community pantries. As demand has increased for
the use of pantries it has been necessary for us to purchase more food. It
has also been necessary to strengthen the staff team to support the pantry
infrastructure and the sourcing of food for Foodbanks.
A total of £3,520 (2023: £41,748) was expended in the year on various capital
items,
Overall, there was a net deficit for the year of £158,540 (2023: £157,623
surplus) arising from unrestricted funds, and a deficit of £45,370 (2023:
deficit of £245,441) from restricted funds, which accumulated to a total
deficit of £203,910 (2023: deficit £87,818).
When the deficit for the year was subtracted from the total funds brought
forward of £797,313 this resulted in funds carried forward of £583,403 of
which £70,779 is represented by fixed assets.
16

FINANCIAL REVIEW
CONTINUED
Bank and cash balances in at the end of the year amounted to £533,888
(2023: £582,533).
The available free reserves amount to £254,665. These are unrestricted
reserves that are not designated and are excluding the fixed assets.
Reserves policy
It is the policy of the charity that unrestricted funds which have not been
designated for a specific use should be maintained at a level equivalent to
between three and six month's expenditure. The trustees consider that
reserves at this level will ensure that, in the event of a significant drop in
funding, they will be able to continue the charity's current activities while
consideration is given to ways in which additional funds may be raised. This
level of reserves has been maintained throughout the year.

PLANS FOR FUTURE
PERIODS
Often, the people in society who are in need are the most overlooked.
Society and governments aren't set up to protect everyone who needs
it. That's why we're here- to fill the gaps and provide dedicated
resources to help those gripped by poverty.
The charity has grown significantly over the last few years, primarily
due to the increased need for food provision across the city, alongside
a greater need for debt and welfare benefits advice, We have
responded to this need but acknowledge that there is a significant
financial cost to this and income from grants and individual donations
is increasingly difficult to source. To ensure our long-term future
viability, we have spent the last period working to develop a model
that is sustainable, we have sought external consultancy to support
this.
Iiei L
ij
We intend to see people set free from the life affecting challenges that
are a socio-economic consequence of their lived experience of poverty.
We are committed to working alongside people in the communities
we serve to enable them to live fulfilling lives- not just to be able to
make ends meet and get by- but to find direction, purpose, and step
into futures filled with hope and opportunity. We will help to resource
people to build sustainable communities of belonging, change,
connection, and purpose.
18

BUILDING FINANCIAL RESILIENCE
We recognise that they key to supporting a person through a financial crisis is
for this advice to be available in the local community. This aspect of locally
rooted people providing support to other locally rooted people is a key
distinctive of our approach. This part of our work is referred to as Angels
Connect/ Money Angels.
Money Angels can be any one in any setting who are trained to have guided,
intentional conversations in community spaces with those identified as in
need of support. Money Angels can connect people directly to the technical
support (debt and benefits advisors) in an advice setting. This connection to
the specialists supports our commitment to compliance and excellence when
it comes to the provision of specialists support for those requiring debt advice,
advice with welfare benefits, and any referrals to additional support services as
required.
Money Angels are be equipped, enabled, and empowered to support the
process from identifying a need to change, to the connection with the
technical support available to bring about that change.
Our web-based training comprises of a 30-minute training video (broken
down into bitesize chapters) and a short multiple choice quiz based on the
video content. The training has been developed by qualified practitioners and
is regularly reviewed. This resource has been designed to be user-friendly and
accessible to anyone who wishes to increase their knowledge so that they can
give specified guidance to those going through a tough time with their
finances.
The resources portal is regularly updated with fact-sheets and third party
resources. As a Money Angel you will be encouraged via our social networking
platform "Angels Connect, to check the portal each time a new resource is
published.
All Money Angels are given access to a simple referral form that will be
bespoke to the community and money advice service that they are working
with. We can work with advice services to ensure that locality relevant data is
collected at the point a referral is made by a Money Angel.
19

BUILDING FOOD SECURITY
We continue to recognise that Foodbanks will be a necessary requirement of
the food aid system for years to come. As with any Accident and Emergency
department in a hospital, there will always be a need for crisis support. It is,
therefore, incumbent on us to ensure that the individuals who access our
Foodbanks are supported to move quickly from 'triage' to 'recovery'.
Our intention is not to open new Foodbank distribution points. We have
sufficient coverage across the North Liverpool area to ensure that whoever
needs emergency food can access it. We will continually review this and actively
manage any changes in the Foodbank operation.
Through our partnership with Church Action on Poverty Your Local Pantry
franchise model we have led the development of:
A membership model whereby local people contribute to any food
given
Dignity and choice are key principles of any community food space
not on a voucher based system
The introduction of a much wider range of products including fresh
fruit and vegetables, chilled goods, bakery items, etc.
The intention is that these community food spaces work alongside the existing
foodbank provision, sharing some of the'conventional, foodbank donated items,
but supplemented with items sourced from manufacturers, wholesalers, or
intermediary charities such as Fareshare.
20

BUILDING SUSTAINABLE
COMMUNITIES
We believe that sustainable communities grow as we build financial resilience and
food security together. Our model encourages churches and community
organisations to do both together as this is cost effective as Network overheads are
shared across the two.
Asset-based community development (ABCD) is an approach to community
development that uses the skills and capacities of residents, the power of local
associations, and the support of local institutions, to build stronger, more sustainable
communities for the future.
DP21 FXD
spois
IDR
21

STRUCTURE, GOVERNANCE
AND MANAGEMENT
The organisation is a charitable company limited by
guarantee, incorporated on Ist October 2003 as
Clubmoor Community support and registered as a
charity on 4th August 2004. The company was
renamed St Andrew's Community Network on 14th
August 2012. The Governing Instruments under
which the charitable company operates comprise the
Memorandum and Articles of Association dated Ist
October 2003, amended by specia I resolution dated
13th February 2013.
The trustees, who are also the directors for the
purpose ofcompany law, and who served during the
period and up to the date of signature of the financial
statements were:
Ms M S Addis
Mr P Beesley
Ms B Bellew
Ms P Copland
Mr AJ Pollard
Mr D A Reynolds
Dr A V Richmond
Rev W Gibbons
(appointed l August 2023)
The Parochial Church Council of St Andrew's Church, Clubmoor is entitled to appoint and
remove up to, but not exceeding, five individuals from the office of director. These
appointments do not require an ordinary resolution. Other individuals may be elected as
directors by ordinary resolutions at any general meeting.
22

ORGANISATIONAL
STRUCTURE
Trustees
CEO
S•nior
L•ad•rship
T•am
Team
Leaders
Coordlnators
Admln
Officers
Operatlons
••
Officers
Volunteèrs
Auditor
Xeinadin Audit Limited were appointed as auditor to the company and a
resolution proposing that they be re-appointed will be put at a General Meeting.
The trustees, report was approved by the Board of Trustees.
MrAJ Pollard
Chair of Trustees
Date: 2910112025
23

Statemenei 01 Trustees. Responsibilities
For the period enlleo 31 March 2024
The trustees, who are also the directors of St Andrew's Community Network for the
purpose of company law, are responsible for preparing the Trustees, Report and the
financial statements in accordance with applicable law and United Kingdom Accounting
Standards (United Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial
year which give a true and fair view of the state of affairs of the charity and of the
incoming resources and application of resources, including the income and expenditure,
of the charitable company for that period.
In preparing these financial statemen
he trustees a re required to:
select suitable accounting policies and then apply them consistently;
observe the methods and principles in the Chariti
ORP;
make judgements and estimates that are reasonable and prudent;
state whether applica
leUK
ccounti ng
andards have been followed, subject to
any material departures disclosed and explained in the financial statements; and
prepare the financial statements on the going concern basis unless it is inappropriate
to presume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records that disclose with
reasonable accuracy at any time the financial position of the charity and enable them to
ensure that the financial statements comply with the Companies Act 2006. They are also
responsible for safeguarding the assets of the charity and hence for taking reasonable
steps for the prevention and detection of fraud and other irregularities.
24

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREWIS COMMUNITY NETWORK
Opinion
We have audited the financial statements of St Andrew's Community Network (the
'charity') for the period ended 31 March 2024 which comprise the statement of financial
activities, the balance sheet, the statement of cash flows and notes to the financial
statements, including sig nificant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United
Kingdom Accounting Standards, including Financial Reporting Standard 102 The
Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion, the financial statements:
give a true and fair view of the state of the charitable company's affairs as at 31
March 2024 and of its incoming resources and application of resources, for the
period then ended;
have been properly prepared in accordance with United Kingdom Generally
Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act
2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK)
(ISAS (UK)) and applicable law. Our responsibilities under those standards are further
described in the Auditor's responsibilities for the audit of the financial statements
section of our report. We are independent of the charity in accordance with the ethical
requirements that are relevant to our audit of the financial statements in the UK,
including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements. We believe that the audit
evidence we have obtained is sufficient and appropriate to provide a basis for our
opinion.
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees, use of the
going concern basis of accounting in the preparation of the financial statements is
appropriate.
Based on the work we have performed, we have not identified any material
uncertainties relating to events or conditions that, individually or collectively, may cast
significant doubt on the charity's ability to continue as a going concern for a period of
at least twelve months from when the financial statements are authorised for issue.
25

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREWS COMMUNITY NETWORK (CONTINUED)
Conclusions relating to going concern (continued)
Our responsibi lities and the responsibilities of the trustees with respect to going
concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the annual report other
than the financial statements and our auditor's report thereon. The trustees are
responsible for the other information contained within the annual report. Our opinion
on the financial statements does not cover the other information and we do not
express any form of assurance conclusion thereon. Our responsibility is to read the
other information and, in doing so, consider whether the other information is
materially inconsistent with the financial statements or our knowledge obtained in
the course of the audit, or otherwise appears to be materially misstated. If we identify
such material inconsistencies or apparent material misstatements, we are required to
determine whether this gives rise to a material misstatement in the financial
statements themselves. If, based on the work we have performed, we conclude that
there is a material misstatement of this other information, we are required to report
that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
in our opinion, based on the work undertaken in the course of our audit:
the information given in the trustees, report for the financial year for which the
financial statements are prepared, which includes the directors, report prepared
for the purposes of company law, is consistent with the financial statements. and
the directors, report included within the trustees, report has been prepared in
accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light ofthe knowledge and understanding of the charity and its environment
obtained in the course of the audit, we have not identified material misstatements in
the directors, report included within the trustees, report.
We have nothing to report in respect of the following matters in relation to which the
Companies Act 2006 requires us to report to you if, in our opinion:
adequate accounting records have not been kept, or returns adequate for our
audit have not been received from branches not visited by us; or
26

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREWS COMMUNITY NETWORK (CONTINUED)
Matters on which we are required to report by exception (continued)
the financial statements are not in agreement with the accounting records and
returns; or
certain disclosures of trustees, remuneration specified by law are not made. or
we have not received all the information and explanations we require for our audit;
or
the trustees were not entitled to prepare the financial statements in accordance
with the small companies regime and take advantage of the small companies,
exemptions in preparing the trustees, report and from the requirement to prepare
a strategic report.
Responsibilities of trustees
As explained more fully in the statement of trustees, responsibilities, the trustees, who
are also the di rectors of the charity for the purpose of company law, are responsible for
the preparation of the financial statements and for being satisfied that they give a true
and fair view, and for such internal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material
misstatement, whether due to fraud or error. In preparing the financial statements, the
trustees are responsible for assessing the charity's ability to continue as a going
concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the
charitable company or to cease operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of financial statements
Our objectives are to obtain reasonable assurance about whether the financial
statements as a whole are free from material misstatement, whether due to fraud or
error, and to issue an auditor's report that includes our opinion. Reasonable assurance
is a high level of assu rance but is not a guarantee that an audit conducted in
accordance with ISAS (U K) will always detect a material misstatement when it exists.
Misstatements can arise from fraud or error and are considered material if, individually
or in the aggregate, they could reasonably be expected to influence the economic
decisions of users taken on the basis of these financial statements.
The extent to which ou r procedures are capable of detecting irregularities, including
fraud, is detailed below.
27

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREW*S COMMUNITY NETWORK (CONTINUED)
Our approach to identifying and assessing the risks of material misstatement in
respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the
appropriate competence, capabilities and skills to identify or recog nise non-
compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the charity through discussions
with trustees and other management, and from our knowledge and experience of
charity sector.
we focused on specific laws and regulations which we considered may have a
direct material effect on the financial statements or the operations of the charity,
including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery,
and employment legislation.
we assessed the extent of compliance with the laws and regulations identified
above through making enquiries of management team and inspecting legal
correspondence" and identified laws and regulations were communicated within
the audit team regularly and the team remained alert to instances of non-
compliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material
misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management team as to where they considered there was
susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-
compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected
relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the
accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations,
we designed procedures which included, but were not limited to:
28

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREW*S COMMUNITY NETWORK (CONTINUED)
Our approach to identifying and assessing the risks of material misstatement in
respect of irregularities, including
fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the
appropriate competence, capabilities and skills to identify or recog nise non-
compliance with applicable laws and regulations;
we identified the laws and regulations applicable to the charity through discussions
with trustees and other management, and from our knowledge and experience of
charity sector.
we focused on specific laws and regulations which we considered may have a
direct material effect on the financial statements or the operations of the charity,
including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery,
and employment legislation.
we assessed the extent of compliance with the laws and regulations identified
above through making enquiries of management team and inspecting legal
correspondence" and identified laws and regulations were communicated within
the audit team regularly and the team remained alert to instances of non-
compliance throughout the audit.
We assessed the susceptibility of the charity's financial statements to material
misstatement, including obtaining an understanding of how fraud might occur, by:
making enquiries of management team as to where they considered there was
susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and
considering the internal controls in place to mitigate risks of fraud and non-
compliance with laws and regulations.
To address the risk of fraud through management bias and override of controls, we:
performed analytical procedures to identify any unusual or unexpected
relationships;
tested journal entries to identify unusual transactions;
assessed whether judgements and assumptions made in determining the
accounting estimates were indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations,
we designed procedures which included, but were not limited to:
29

INDEPENDENT AUDITORgS REPORT
TO THE TRUSTEES OF ST ANDREWS COMMUNITY NETWORK (CONTINUED)
agreeing financial statement disclosures to underlying supporting documentation.
enquiring of management as to actual and potential litigation and claims. and
reviewing correspondence with relevant regulators.
There are inherent limitations in our audit procedures described above. The more
removed that laws and regulations are from financial transactions, the less likely it is
that we would become aware of non-compliance. Auditing standards also limit the
audit procedures required to identify non-compliance with laws and regulations to
enquiry ofthe directors and other management and the inspection of regulatory and
legal correspondence, if any.
Material misstatements that arise due to fraud can be harder to detect than those that
arise from error as they may involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting
Council's website at: https://www.frc.org.uk/auditorsresponsibilities. This description
forms part of our auditor's report.
Use of our report
This report is made solely to the charitable company's members, as a body, in
accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has
been undertaken so that we might state to the charitable company's members those
matters we are required to state to them in an auditor's report and for no other
purpose. To the fullest extent permitted by law, we do not accept or assume
responsibility to anyone other than the charitable company and the charitable
company's members as a body, for our audit work, for this report, or for the opinions
we have formed.
30

INDEPENDENT AUDITOR9S REPORT
TO THE TRUSTEES OF ST ANDREW'S COMMUNITY NETWORK (CONTINUED)
Helen Furlong FCCA (Senior Statutory Auditor)
for and on behalf of Xeinadin Audit Limited
Accountants
Statutory Auditor
2 Hilliards Court
Chester Business Park
Chester
Cheshire
CH49QP
Xeinadin Audit Limited is eligible for appointment as auditor of the charity by virtue of
its eligibility for appointment as auditor of a company under section 1212 of the
Companies Act 2006.
28

STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE PERIOD ENDED 31 MARCH 2024
Unr••trlcted Restrfctod
funds
fund•
2024
2024
Total Unrostrlct•d Restrlctod
fund8
fvnd•
2023
2023
Total
2024
2023
Not08
Income and ondowmont• from:
Donations and legacles
Charitable activities
Other tradlng activit188
Investments
Other Income
512,913
110,826
18,804
8,792
7.385
326.333
839.246
110.826
18.804
8.792
7.385
595,473
129,787
28,535
1.512
7.277
315,188
910.661
129.787
28.535
1.512
7.277
Total Incom•
658,720
326.333
985.053
762,584
315,188 1,077.772
Expondlturn on:
Charitable activitles
817,260
371,703 1,188,963
845,105
320,485 1,165,590
Totsl •xp•ndltur•
817,260
371,703 1.188,963
845,105
320,485 1,165.590
N•t oxpondltur•
(158,540)
{45,370) (203,910)
(82,521)
(5,297) (87,818)
Transfers between
funds
240,144
(240,144)
Not mov•m•nt In
funds
10
<158,540)
<45.370) (203.910)
157,623
<245,441)
(87.818)
Roconclllatlon of fund8:
Fund balances al 1 April 2023
688,128
99.185
787.313
530.505
344,626
875.131
Fund balanc•s at 31 March
2024
529,588
53.815
583.403
688,128
99,185
787.313
The statement of financial activlties Includes all galns and losses recognised In the year. All Income and expendlture
derive from continuing activities.
31

BALANCE SHEET
AS AT 31 MARCH 2024
2024
2023
Not•s
Flxed a$8ot•
Tangible a&8ets
14
70,779
99.998
Current a•••l•
Stocks
Debtors
Cash at bank and In hand
15
16
16.816
6,111
533,888
34.089
97,378
582,533
556,815
714.000
Cr•dltor•: amounts lalllng du• wfthln
one y•ar
17
(44,191)
{26,685)
N•t curr•nt a•s•ts
512,624
687,315
Total a•••t• l••• curr•nt Ilabllltl••
583,403
787.313
The funds of the charlty
Restricted income funds
Unrestricted funds
53,815
529,588
99,185
688,128
21
583,403
787.313
The financial statements were approved by the trustee8 on 2910112025
Mr A J Pollard
Chair of Trustees
Company reglstratlon number 04918017 (England and Wale8)
32

STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 MARCH 2024
2024
2023
Not
Cash flows from operatlng actlvlll••
Cash absorbed by operations
(54,120)
(104,057)
Inv•$tlng actlvttl••
Purchase of tangible fixed assets
Pn)ceeds from disposal of tangible fixed
assets
Investment Income received
(3,530)
{41,748)
213
8,792
1.512
Net cash gonornted froml(u8od In) Inv••tlng
actlvltlo8
5,475
(40.236)
N•t cash g•n•rnt•d from flnanelng •ctlvlll••
N•t d•cr•a8• In ca•h and ca•h •qufval•nts
(48,645)
(144.293)
Ca8h and cash equlvalents at beglnnlng of year
582,533
726.826
Ca•h and ca•h equlvalonts at •nd of y•ar
533,888
582.533
33

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024
1. Accountlng pollcles
Charlly Informatlon
St Andrew's Community Network is a private company limited by guarantee incorporated in England and Wales. The registered office
is 16 Larkhill Lane, Clubmoor, Liverpool, L13 9BR. England.
1.1 Accounllng conventlon
The financial statements have been prepared in acLordance 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 Charilies.. Statement of Recommended Practice applicable to charitses preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. (effective 1 January 20191. The charity is a
Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, vthich is the functional currency of the charity. Monetary amounts in these financial
statements are rounded lo the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set
out below.
1.2 Golng concern
Al the lime of approving the financial statements. the trustees have a reasonable expectation that the charity has adequate resources
to continue in operational existence for the foreseeable future. Thus the Iruslees continue to adopt the going concern basis of
accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of ltr￿ trustees in furtherance of their charitable objectives.
Reslricled funds are subject to specific conditions by donors as to how they may be used. The purposes and uses of the restricted
funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capiial musl be maintained by the charity.
1.4 Incoma
Income is recognised when Ihe charity is legally entitled to it after any performance conditions have been met. the amounts can be
measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless
performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds
of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and
receipt is expecled. If the amount is not known, the legacy is treated as a conlingenl asset.
Income from charilable activities and donated food bank items. value based on national guidan￿ at £2.37 per KG (2023.'£1.75 per
KG), is recognised on an a(xrual basis.
Income from Satellite is recognised when the amount is ￿rtaIn.
34

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
1. Accounting policies (continued)
1.5 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit to a third party, it is probable that
a transfer of economic b8nefits will be required in settlement. and the amount of the obligation can be measured reliably.
Expenditure is Classified by activity. The costs of each activty are made up of the total of direct costs and shared costs, including
support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.
Shared costs which contribute to more than one activity and support cx)sts which are not attributable to a single activity are apportioned
between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent,
and depreciation charges are allocated on the portion of the asset's use.
Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure, including food bank
items distributed valued al £2.37 per KG (2022: £1.75 per KG) to meet the objectives of the charitable company.
1.6 Tanglble and flxed assets
Tangible fixed assels are initially measured at cost and subsequently measured at cosl or valuation, net of depreciation and any
impairmenl loss8s.
Depreciation is recognised so as to write off the cost or valuation of assets less Iheir residual values over their useful lives on the
following bases..
Fixlures and filtings
Computers
Molor vehicles
250/0 on cost
25 % on cost
25°/0 on reducing balance
The gain or loss arising on the disposal of an assel is detennined as the differen￿ between the sale proceeds and the carrying value
of the asset, and is recognised in the statement of financial activities.
1.7 Impalrment of flx8d assets
At each reporting end dale, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication
that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in
order to determine the extent of the impaimient loss (if any).
1.8 Stocks
Stocks are staled al the lower of cost and estimated selling price less costs to ojmplete and sell. Cost comprises direct materials and,
where applicable, direcl labour costs and those overheads thal have been incurred in bringing the stocks to their present location and
condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling
and distribution.
1.9 Cash and cash equlvalents
Cash and cash equivalents include cash in hand, deposits held at Gqll wrth banks, other short-term liquid investments with original
maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
35

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
1 Accounting policies {continued}
1.10 Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments
Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the chariws balance sheet when the charity becomes party to the contractual provisions of the
instrument.
Financial assels and liabilities are offset. with the net amounts presented in the financial statements, when there is a legally
enforceable right to set off the recognised amounts and there is an intenb'on to settle on a net basis or to realise the asset and settle
the liability simultaneously.
Baslc flnanclal assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including
transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement
constitutes a financing transaction, where the transaction is measured al Ihe present value of the future receipts discounted at a market
rate of interest. Financial assets classified as receivable within one year are not amortis&d.
Baslc flnanclal Ilabllltles
Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing
transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest.
Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost. using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from
suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as
non-current liabilities. Trade creditors are recognised initially al Iransacb'on price and subsequently measured at amortised cost using
the effective inleresl method.
Darecognltlon of flnanclal Ilabllltles
Financial liabililies are derecognised when the charity's conlraclual obligations expire or are discharged or cancelled.
1.11 Employee beneflts
The cosl of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the
employment of an employee or to provide temiination benefits.
1.12 Retlrement benefits
Paymenls lo defined contribution retirement benefit schemes are charged as an expense as they fall due.
36

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
2. Crltlcal accountlng estlmates and Judgements
In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about
the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated
assumplions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from
these estimales.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the
period in which the eslimate is revised where the revision affects only that period, or in the period of the revision and future periods
where the revision affects both current and future periods.
Incom• from donatlon• and legacl
Unr••trldod R••trlct•d
funds
fund•
2024
2024
Total Unro•trlct•d R•strlct•d
funds
fund•
2023
2023
Total
2024
2023
Donatlon8 and g1ft8
Grants recelvable for core
activlties
Donated goods and
servlces
215,544
215.544
317,836
322,836
82,268
326,333
408,601
27,235
310,188
337,423
215,101
215.101
250,402
250.402
512,913
326.333
839.246
595,473
315,188
910.661
Donatlon8 and glft8
Other
215,544
215.544
317.836
322.836
215,544
215.544
317.836
322.836
Unrestrlct•d Ro•trlct•d
funds
funds
2024
2024
Total Unrestrlctod Rogtrlcted
funds
fundi
2023
2023
Total
2024
2023
Grant• roc•lvable for corn actfvltl••
A Chadwick
Chrimes Famlly Trust
Community Impact Fund
Duchy of Lancaster
Funding
Feeding Liverpool
Henry Smith Charity
Household Support Fund
J Thomton DAF
LCVS Communty Impact
Fund 2023
LFC St Columbas
LFC Strategic Grant
5.000
1.100
791
1,100
791
16.500
16.500
92,931
92,931
2.000
29,500
8,500
15.000
2,000
30,100
46.534
30.100
29,500
15.000
1,791
1,791
25,OCK)
25,000
60.[￿ 60,￿)0
37

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
Incom• from donatlon• and legacl
Icontlnued)
Local Neighbourhood
Fund (Tu8brook Larkhill)
Local Neighbourhood
Fund (Breckside Park)
Local Neighbourhood
Fund (Tuebrook
Stoneycroft)
Llverpool Clty Coundl
CRG
Mayoral Nelghbourhood
Fund
Nallonal Lottery COL
Neighbourly Salnsburf8
Grant
Nelghbourly Foundatlon
Prlce Parry CT
Prlsm Charitable Trust
Prlsmcharitable TnJ81
FSF
Rev Nugent
Rlverslde Founda￿On
Steve Morgan Found
DCLG
Steve Morgan Foundatlon
Str8t Resource
Tesco groundwork
Together for Change
Torus Foundatn Food
Payts
Trussell Strat Res Grant
Trussell Tst Fln Inc Grt 2
Trussell Tst Top Up Payts
rr Financial Inc
Tudor Trust
Tuebrook Ward
Councillors
Turssell Wlnter Support
ucu
Watches of Switzerfand
West Derby Wastland
Pantry
Winter Boost
10,000
10,000
10,OCK)
10,000
10,OLX)
10.000
75.000
75.000
1.500
590
1.000
(5.000)
(5.000)
(15.000>
(15.000)
15,000
15.000
6.812
6.812
16,548
30,000
16.548
30,000
2.672
29,167
29,167
2,672
2,000
4.000
17.816
11.741
7,056
2,348
2,753
4,599
18.350
22.993
5,226
21.103
27,592
5,226
17,816
11,741
7,056
2,348
42,000
10,0
10,000
5,000
125
125
3.750
21.250
25.000
10.000
4,777
10,000
4,777
10,000
2,205
10,000
2,205
82,268
326.333
408.601
27.235
310,188
337.423
38

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
Incom• from charltable actlvftl••
Unrestrfctod Unrestrlcted
fund8
funds
2024
2023
Charltabl• acllvltl••
Sales of services by beneficlarles
Anclllary tradlng income
95,840
14,986
105.644
24,143
110,826
129.787
Incom• from other tradlng actlvltl•s
Unre8trlcted Unrestrlcted
funds
funds
2024
2023
Fundr818ing events
18,804
28.S35
Incom• from Inv•8lm•nts
Unr•8trlct•d Unr•8trlcted
funds
funds
2024
2023
Interest recelvable
8.792
1.512
Oth•r Incom•
Unro•trl¢tsd Unro•trlctsd
funds
funds
2024
2023
Net gain on disposal of tangible r￿ed assets
Other income
(4,832)
12,217
7,277
12,217
7.277
39

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
Expondlture on charltable actlvlll
Charltable
acllvltles
2024
Charftablo
actlvltles
2023
Dlroct Costs
Staff costs
Staff other costs
Panty costs
R&dlstributed food donatlon
Food purchased for food bank
Van and motor expenses
Office costs
Bullding running costs
Educatlon and training
Refreshment and caterlng
Volunteer expenses
Activities, events and project C08ts
373.922
2.363
210,156
233,377
38,704
15,183
19.201
44.115
4.180
4,341
2,550
12.771
350.197
4.751
234.129
232.074
31.332
21.385
12.248
49.033
280
2.786
567
2.654
960,863
941.436
Shar• of support and gov•manc• C￿18 (•M not• 91
Support
Govemance
186,265
41,835
196,833
27,321
1.188,963
1,165.590
Anaty•l• by lund
Unrestrlcted funds
Restrlcted fund8
817,260
371,703
845.105
320.485
1.188,963
1,165.590
40

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
Support costs allocated to actlvltlos
Charltablo
actlvftlos
2024
Total
2023
Staff costs
Depreciation
Insurance
Advertising and publi
Subscriptions, membershlps and publication8
Payroll fees
Bank charges
Sundry expenses
Professional fee8
Govemance
140,120
27,704
5,945
609
880
924
3,947
179
5,957
41,835
127.058
34,347
5,255
2.106
3.794
878
4.446
212
18,737
27,321
228,100
224.154
10 N•t mov•m•nt In fund•
2024
2023
The net movement In funds Is 8tated after charglng1(credillng):
Fees payable for the audlt of the charlvs finandal statements
Depreclatlon of owned tangible ffixed assets
Loss on dlsposal of tangible fixed assets
5,400
27,704
4,832
5.400
34.347
11 Tru•tO0•
None of the trustees (or any persons connected wilh them) received any remun8rallon or benefits from the
charity during the year.
12 Employ•o•
Tho average monthly number of employees dufing the year was:
2024
Number
2023
Number
Management
Admin & Support
Direct Food
Direct Financial
Total
16
17
41

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
12 Employe0$
Icontlnued)
Employment C￿1*
2024
2023
Wages and salaries
Social security costs
Other penslon costs
500,208
37,390
12,879
453.410
33.928
11.838
550,477
499.176
There were no employees whose annual remuneration wa8 more than £60,000.
Remunoratlon of koy management personnel
The remunerats'on of key management personnel was as follows..
2024
2023
Aggregat8 compensatlon
130.994
The key management personnel of the charity compr18e the trustees, the CEO and Senlor Man8gem8nt
Team.
13 Taxallon
The charlty Is exempt from taxatton on Its actfvitles because all Ms Income Is applled for chartiable purposes.
14 Tanglbl• flx•d a•••t•
Flxtur•• •nd Comput•r•
flttlng•
Motor
v•hlcl••
Tol•l
Cost
At 1 Aprll 2023
Additions
Disposals
43,990
1.968
(8.838)
13.207
1.562
(2.000)
127.865
185.062
3.530
(10.838)
At 31 March 2024
37.120
12.769
127,865
177.754
Dopreclatlon and Impalrment
At 1 April 2023
Depreciation charged in the year
Eliminated in respect of disposals
28,870
5.966
(3.793)
6.090
50,104
19,440
85.064
27.704
(5.793)
(2.000)
At 31 March 2024
31,1)43
69,544
106.975
Carrylng amount
At 31 March 2024
6,077
6.381
58.321
70.779
At 31 March 2023
15.120
7.117
77,761
99.998
42

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
14 Tanglblo flxed assets
(Contlnued)
15 st￿ks
2024
2023
Flnished goods and goods for re8818
16,816
34.089
16 D•btor•
2024
2023
Amounts lalllng du• wlthln on• y•ar:
Trade debtors
Other debtors
Prepayments and 8￿rUed Income
1,395
83.903
12.080
429
5,682
97.378
17 Cradltorn: amounts falllng du• wlthln one y•ar
2024
2023
Note•
Deferred income
Trade creditors
Other creditors
Accruals
18
1.395
28
2.749
22.513
4,705
4,397
35,089
44,191
26,685
18 D•l•rr•d Incom•
2024
2023
Cxher deferred Income
1.395
Deferred income is Induded in the finana81 statements as follows:
2024
2023
Deferred income is induded within:
Current liabilities
1.395
Movements in the year:
43

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
18 Defarred Income
(Contlnued)
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
1,395
{1,395)
1,395
Deferred incorne at 31 March 2024
1,395
19 Retlrnment bonofit •ch•me•
2024
2023
D•fln•d conlrlbutlon schem••
Charge to prollt or loss Sn respect of defined contrlbutlon sch8m68
12.879
11.838
The charity operaies 8 defined contrlbution pension scheme for 811 qualifying employees. The assets of th8
scheme are held separately from those ol the ch8rSty In an Independently admlnlstered fijnd.
44

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
20 Re8trlcted fund$
The restricted funds of the charrty comprise the unexp8nded balances of donations and grants held on trust
subject to specific condiiK)ns by donors as to how th8y may be used.
At 1 Aprfl
2023
Incomlng
rnsourc•s
R•$ourc•s
•xpondod
Transf•rs At 31 March
2024
Duchy of Lancaster Fundlng
Henry Smlth Charlty
Household Support Fund
LCVS CIF
LCC - Neighbourhood Fund -
Klrkdale
LCC - Neighbourhood Fund -
Dunne
LCC - Neighbourhood Fund -
Lake
LCC - Neighbourhood Fund -
Radlord
LFC St Columbas
LFC Strategic Grant
Llverpool City Coundl CRG
Lottery COL
Mayoral Neighbourhood Fund
Salnsbury's- Communty Grant
Fund
Prlsm Charitable Trust
Prlsmcharftable Tfust FSF
Rev nugent
Riverside FOUnda￿On
Steve Morgan Found DCLG
Tesco groundwork
Torus Foundatn Food P8yts
Trussell Strat Res Grant
Trussell Tst Fin Inc Grt 2
Trussell Top Up (Asda, T88co)
Tudor Trust
Tuebrook Ward Councillors
Utd Star Pple - Rosie Fnd
Watches of Switzerfand
West Derby Wasteland Eco
Stat
West Derby Wastland Pantry
Winter Boost
16,500
30,100
46,534
1.791
(16,500)
(28,904)
(38,016)
(1,791)
1.196
9.518
7,462
(7,462)
(4,700)
300
(2,200)
300
(500)
(25,000)
<60,000)
(12,132)
(75,000)
(3,660)
25,000
2,132
10,000
75,000
3,660
(1,500)
{5,000)
(15,000)
15,000
(500)
6,812
6,812
3,347
(3,347)
(667)
(5,875)
(18,350)
(34,070)
(5,190)
(770)
(1,647)
333
875
18,350
22,993
5,226
2.000
24,994
13.917
36
1.233
1,647
4,092
4,092
7.466
21,250
(13,784)
2,376
(138)
(4,276)
(5,723)
2,237
6,122
254
10.000
4,777
1,200
99,185
326,333
(371,703)
53,815
45

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
20 Rostrlcted funds
Icontlnued)
Prevlous year.
Incoming
resources
Resources
expended
At 31 March
2023
At 1 Aprll 2022
Transfers
Chrlmes Famlly Trust
Cobalt Housing
Community Impact Fund
LCVS Covid Support
Fans Suppting FB Covld Apl
Henry Smlth Charity
Household Supp Fund Panty
Household Support Energy
Mayoral Includive Growth Fund
LCC - NeightK)urhood Fund -
Kirkdale
LCC - Neighbourhood Fund -
Clubmoor
LFC Foundatk)n Pantry Gmt
LFC St Columbas
Llverpool Clty Council CRG
Mayoral Neighbourhood Fund
Mayoral Neighbourhood Fund -
Covld
Saln8bury's- Cornmunty Grant
Fund
Peter Moore Foundatlon Van
Prlce Pary CT
Prlsm Charltable Trust
Prlsmchadtable TfU8t FSF
REACH fund
Steve Morgan Found DCLG
Steve Morgan Foundats'on
Torus Foundatn Food Payts
Trussell Strat Res Grant
Trussell Tst Fln Inc Grt 2
TNssell Tst Top Up Payts
Tudor Trust
Tudor Trust Covid 19 Grant
Tuebrook Ward Councillors
Turssell Winter Support Gr
Uld Stsr Pple- Rosie Fnd
West Derby Waste Wlhs Adapt
West Derby Wasteland Eco
Stat
West Derby Wasteland Build
West Derby Wastland Pantry
Winter Boost
1.100
(1,100)
(7)
(767)
(2,814)
123
(116)
(24)
791
2,814
216,177
{216,177)
29,500
92,931
(29,500)
(92,931)
(7,500)
(9,956)
1.000
9.956
10,000
(2,538)
7,462
2,114
43,216
(2.114)
(31,112)
{12,104)
25,000
10,000
10,000
25,000
2.132
3,660
(5,368)
(6,908)
{2,500)
(461)
1,029
(500)
1,000
6,898
(1,500)
1.000
(6.898)
(1.000)
5,000
15,000
5.000
15.000
971
(971)
(22,474)
(30,000)
(7,125)
(17,816)
(20,837)
(404)
16,$48
30,000
4,000
17.816
11.741
7,056
9.273
3.347
875
34,090
19
24.994
{6.671)
1.893
(1,893)
(8,353)
(664)
10.000
1.647
(4.336)
4,092
1.611
4.092
(1,483)
(130)
(624)
(1,620)
(9,602)
(1,005)
2.376
1,620
10,000
2.205
398
1.200
344,626
315,188
{320,485)
{240,144)
99.185
46

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
21 Unrostrlcted fund•
The unrestricted funds of the charity compris8 the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for Specif￿ purposes.
At 1 Aprfl
2023
Incomlng Resources
r¢sour¢e•
expended
Transfor8 At 31 March
2024
Redundancy provision
3 months wnning cost8
General funds
48,050
222,828
417.250
(5,029)
9,074
{4.045)
43.021
231,902
254.665
658.720
(817,260)
688,128
658,720
(817,260)
529.588
Prevlous year:
At 1 Aprfl
2022
Incomlng
rn8ourcos
Ro•ourc••
•xpendod
Transf•rn At 31 March
2023
Redundancy provlslon
3 months running costs
General funds
31,478
164,256
334,771
16,572
58,572
165,000
48.050
222.828
417,250
762,584
<845,105)
530,505
762.584
(845,105)
240,144
688.128
22 Anaty818 of n•t a•8•t8 bO￿••n lund•
Unrnstrlct•d
funds
2024
Ro•trlct•d
funds
2024
Total
2024
At 31 March 2024:
Tanglble assets
Current assetsl(liabilities)
70,779
458,809
70,779
512,624
53,815
529,588
53,815
583,403
Unre8trfct•d
funds
2023
Re8trlcted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Current assetsl(liabilities)
99,998
588,130
99.998
687.315
99.185
688,128
99.185
787.313
47

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024 (Continued)
23 Related party tran8actlon8
There were no disclosable related party transactions during the year (2023 - none).
24 Ca•h ab8orbad by op•ratlon•
2024
2023
Deficit for the year
(203,910)
(87,818)
Adjustments for:
Investment Income recognised In statement of financial activities
Loss on disposal of tangible fixed assets
Depreciailon and impairrnent of tangible fLxed assets
{8.792)
4,832
27,704
(1.512)
34.347
Movoments In worklng capltal:
Decreasel(increase> Sn stock$
Decreasel(incre8se> in debtors
Increase in creditors
(Decreaseyincrease in daferrnd Sncomo
17,273
91,267
18.901
(1,395)
(18.331)
(33.302)
1.164
1.395
Cash ab80rt>od by oporatlons
{54.120)
(104.057)
25 Analy•l8 of changes In not fund•
The charlty had no materlal debt durlng the year.
48

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