Prescot & Whiston Communty Advice Centre Ltd
Registered Charity Number: 1110989
Registered Company Number.. 02937464
Prescot & Whlston Communlty Advlce Centra Ltd
(A COMPANY LIMITED BY GUARANTEE)
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

Prescot & Whiston Community Advice Centre Ltd
Contents
Pag?
Legal and administrative information
Report of the Trustees
Independent Examiners report
Statement of Financial Activities
Balance Sheet
10
Notes fomiing part of the financial ststements.

Prescot & Whiston Community Advice Centre Ltd
Legal and administratlve Inforniation
Trustees:
Mr. T Byron
Mr. T Best
Mr. S Byron
Mr. K Pemberton
Ms. G Flatley
Mr. T Newman
Ms. L Nelson
Independent examiner:
Ashurst Accountsncy
Ltd
17 Duke Street
Fomby
Liverpool L37 4AN
Reglstered Offlce:
Prescot One Stop Shop
Aspinall Street
Prescot
Knowsley
Merseyside
L3 5GA
Registered Company number
02937464
Reglstered Charlty number:
1110989

Prescot & Whiston Community Advice Centre Ltd
The Report of the Trustees for the year ended 31 March 2025.
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The Charity was incorporated on 23 March 2003.
The trustees have adopted the provisions of the Statement of Recommended Practice (SORP)
"Accounting and Reporting by Charities" (FRS 102) in preparirKJ the annual report and financial
statements of the charity.
ObJectSves and Actlvltles
The chartable objects of Prescot & Whiston Communty Advice cent￿ Ltd are to releve Fov&ty tythe
Provision of advice and infomiation about health, welfare and other social benefits in the Metropolitan
Borough of Knowsley.
Structure, Governance and Management
Governing document
Prescot & Whlston Community Advice Centre Ltd is a charitable company limited by guarantee,
incorpNated on Zth Mach 2LY)3, and was registered as a charity on 23 August 2005. The company was
established under a memorandum of aSSi￿1ation which established the objects of the charitable
company and Is governed by its articles of association.
App￿'ntrnent of the Board of Trustees
The Directors of Prescot & Whiston Community Advice Centre Ltd are also charity trustees for the
purpose of charity law and under Prescot & Whiston Community Advlce Centre Ltd articles are
known as the Board of Management.
The trustees who served during the year are noted on the charity information page at the front of the
financial statements.
Trustee Induction and training
Trustees are encouraged to attend appropriate external training courses that appertain to their role. In
addition, they are expected to help Prescot & Whiston Community Advice Centre Ltd and be aware
of poll¢les and procedures that we adhere to.
Organisation
The Board of Management meets rewlarly duriThJ year to maintain control over its governance.
Risk management
The trustees actively revlew the major risks which the charity faces on a regular basis and believe
that adequate systems are in place to reducelmitigate signiFicant operational and business risks.
Going Concern
The board members consider li appropriate to adopt the going concem basis of accounting in
preparing the financlal statements. Lc￿1 ALthity fijnding is award￿1 on a year-by-year basis.
Flnanclal Revlew
Reserves Pollcy
The trustees consider the financial posltlon of the charty to be satisfactory. The Charity is in a relatively
stable financial position with no unpaid debts and a small reserve. Reserves would only be held to meet
any statutory requirement for redundancy payment liability and also to mitigate any inflationary increase in
major essential overheads.

PresGOt & Whiston Community Advice Centre Ltd
Future Plans
The charity Is commltted to contlnulng to provlde a comprehensive free and Impartlal welfare rights advi￿,
information and representation service for people who live and work in the Metropolitan Borough Counal of
Knowsley regardless of the income or employment ststus of the individual.
Public Benefft
The trustees have given due consideration to the Charity Commissions Guidance on the operation of the
Public Benefit requirement.
Responsibilities of the Trustees
The Trustees are responsible for preparing the Annual Report and the Financial Statements in accordance
with the Companies Act 2006, and for being satisfied that the financial statements give a true and fair
view. The Trustees are also resr)onsible for preparing financial statements in accordance with United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Cornpany 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 charitable company as at the balance sheet date and of its
incoming resources and application of resources including incorne and expenditure for the financial year.
In preparing those financial statements. the Trustees are required to:
Select suitable accounting policies and then apply them consistently.
Observe the methods and principles in the Charities SORP (FRS102)'
Make judgments and estimates thal are reasonable and prudent:
State whether applicable accounting stsndards have been followed, subject to any materlal
departures disclosed and explained in the financial ststements: and
Prepare the financial statements on the going concem basis unless it is inappropriate to
presume that Ihe company will continue on that basis.
The trustees are responsible for maintsining adequate accounting records which show and explain the
Charity's transactions with reasonable accuracy at any time. the financial position of the charitable
company and to enable them to ensure that the financial statements comply with the Companies Acl
2006. They are also responsible for safeguarding the assets of the charitable company and hence for
tsking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as we are aware:
There is no relevant information of which the charitable company's independent examiner are
unaware of; and
We have tsken all the steps Ihat we ought to have tsken to make ourselves aware of any relevant
audit information and to estsblish Ihat the charitable company's independent examiners are
aware of that inft)rmation.
Relatsd Charitles
Prescot & Whiston Community Advice Centre Ltd has no related charities.
Basis of preparation
This report and the financial statements have been prepared in accordance with the special provisions of
Part Vll of the companles Act 2006 relating to smaller companies.

Prescot & Whlston Community Advlce Centre Ltd
Transactions and financial position
The financial statements are set out on pages 8 to 10.
The Statement of Financlal Activities shows a Surplus for the year of £43,979 and a surplus forthe year in
2024 of £102,327.
The reserves at the year end stand at £47.198, (2024: (£47,198) for unrestricted funds. and
£147.498 {2024: £103,519 for restricted funds.
Thls report was approved by the board and signed on their behalf by:
T Byron
Date OW0912025

Pre8COt & Whiston Communty Advice Centre Ltd
Independent Examinerfs Report to th• Trustee8 of Prescot & Whlston Communlty Advlce Centre Ltd
I report to the charity trustees on my examlnation of the accounts of the company for the year ended
31 March 2025 which are set out on pages 8 to 14.
Responsibllities and basis of report
As the charity trustees ofthe company (and also its directors forthe purposes of company law) you are
responsible for the preparation of the accounts in accordance with the requirements of the Companies
Act 2006 ('the 2006 Act,).
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 companVs accounts as carri8d out under section 145 of the Charities Act 2011 {'the 2011 Act'}.
In carrying out my examination I have followed the Directions given by the Charfty Commission under
section 145(5)(b) of the 2011 Act.
Independent examiner's statsmant
I hav8 cornpleted my examination. I confirm that no matters have come to my attention in connection
with the examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the company as required by section 386 of the 2006
Act: 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 Irue and fair view, which is not a matter considered
as part of an independent examination; or
4. 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 {FRS 102).
I have no concerns and have come across no other matters in connectlon wlth the examlnation to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to
be reached.
Kovln Guy
FCA
On behalf of AshurstAccountancy Ltd
Chartered Accountants
Date: 0310912025

Prescot & Whiston Communty Advice Centre Ltd
Statement of Financial Actlvlties
for the year ended 31 March 2025
Unrestricted
Funds
2025
Restricted
Funds
2025
Total
Funds
2025
Total
Funds
2024
Income and endowments from:
Income from Charitable activities
181,972
17,569
199,541
276,656
Totsl income and endowments
181,972
17,569
199,541
276.656
Expenditure on:
Charitable activltles
(137.993)
(17,569)
(155.562)
(174,329)
Total expenditure
(137.993)
(17,569)
(155,562)
(174.329)
Net expenditure
43,979
43.97g
102,327
Net movement in funds
43,979
43.979
102,327
Reconciliation of funds..
Total funds brought forward
103.519
47,198
150,717
48,390
Total funds carrled forward
147,498
47,198
194,696
150.717
Income and expenditure relate to both restricted and unrestricted activities derived from contSnuing activities.

Prescot & Whlston Community Advice Centre Ltd

Prescot & Whiston Communty Advice Centre Ltd
Régisterèd Charlty Numbgr: 1110989
R•gi8tered Company Number: 02937464
Balance Sho01 for the Year Ended 31 March 2025
Notes
2025
2024
Flxed assets
Tangible assets
2,311
3,082
Current assets
Debtors
Cash at bank
498
195.847
153796
Total current assets
196.345
153,796
Creditors
Amounts due within one year
Net current assets
192,385
147.635
Total assets less current liabilities
194.896
150,717
Creditors
Amounts due after more than one year
Not assets
150,717
The funds of th8 charity:
Unrestrict8d r8venue accumulated funds
Restrfcted revenue acxumulated funds
47,198
147 498
47,198
103 519
Total charity funds
194,696
150,717
For the year ending 31 March 2025, the company vrds exempt from audit under section 477 ofthe Companies
Act 2006 relatlng to small companies.
Directors, responsibilities..
the members have not required th8 company to obtain an audit of Its accounts for the year In questlon
in accordance with section 476;
the dir8Ctors acknowledge thelr responsibilities for complying wlth the requlrements of the Act with
respect to accountlng records and the preparallon of th8 accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to
small companies, regime.
The financlal statements were approved and authorised for issue on by the Board of Trustees and signed on OW0912025.
T Byron
The notes o
pages 11 to 14 form an integral part of these accounts.
io

Prescot & Whlston Community Advice Centr• Ltd
Notes to the Financlal Statements
forthe Year Ended 31 March 2025
1 Accountlng pollcles
8asls of preparatlon of the accounts
Prescot & Whiston Communlty Advlce Centre Ltd is a company limited by guarantee,
registered in England. The address of the registered office is given in the charity.
information on page 1 of these financial statements.
The charity constitutes a public entity as defined by FRS 102. The financial statements have
been prepared in accordance with Accounting and Reporting by Charities." Statement of
Recommended Practi￿ applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)
issued October 2019 (second edition), the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland {FRS 102). the Companies Act 2006 and UK General
AC￿pted Practice as it applies from 1 January 2015.
Going concem
The trustees assess whether the use of going concern is appropriate and whether there any
material uncertainties related to events or conditions that may cast significant doubt on t￿
ability of the trust to continue as a going concern. The members of the council make this
assessment each year in respect of a period of one year from the date of approval of the
financlal statements.
The financial statements are presented in sterling, which is the function81 currency of the charity
and rounded to the nearest £.
The financial statements are prepared under the historical cost convention.
Incoming resources
All Incoming resources are included in the Statement of Financial Activities when receipt is
probable or more likely than not to be received, and the amount can be quanlified with
reasonable accuracy.
Resources expended.
All expenditure is accounted for on an accruals basis and has been classified under headings
that aggregate all costs related to the category. Where costs cannot be directly attributed to
particular headings. they have been allocated to activities on a basis consistent with use of the
resources.
Fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation has been provided at
the following rates in order to write off the assets (less their estimated residual value) over their
usefvl economic lives.
Fixtures and filtings
250A reducing balance.
Grants receivable
Grants are included in the Statement of Financial Activities when the conditions for receiving
the grant have been met,
Their performance criteria are not yet met. grant income is deferred until such time as criteria
is achieved.
li

Prescot & Whlston Community Advlce Centre Ltd
Notes to the Flnanclal Statements
for the Year Ended 31 March 2025
A¢¢ountlng pollcles (contlnued)
Finance and oparatlng leases.
Rentals paid under operating leases are charged to income on a straight-line basis over the
lease term.
Surplus for tha flnanclal year
2025
2024
This Is statod after charging:_
Independent Examinerfs Fees
2.51X)
Staff Costs and Emoluments
Salaries and wages
Employer's National Insurance
Pension costs
129,352
6,574
144,405
7,733
375
152,513
135,926
Numbers of full-time employees or full-tirne equlv￿ents
Management and administration
There were no fees or expenses paid to the trustees.
There were no employees with emoluments In excess of £60,000 per annum.
4 Taxation
Taxation is not provided on the grounds that Part 11 of the Corporation Tax Act 2010 applies
(tax exemption for charitable companies).
12

Prescot & Whiston Communlty Advlce Centre Ltd
Notes to the Flnancial Statements
forthe Year Endod 31 March 2025
Tangible fixed assets
Fixtures and
flttlngs
Cost
As 1 April 2024
Additions
As 31 March 2025
14,490
14.490
Accumulated depreciation
As 1 April 2024
Charge for the year
At 31 March 2025
11,408
771
12,179
NBV at 31 March 2025
NBV at 31 March 2024
2.311
3,082
6 Debtors
2025
2024
Trade debtors
7 Creditors: amounts falllng due within one-year
2025
2024
Trade creditors
Accrued expenses
Taxation and social security
Other Creditors
3,960
3,960
1,259
3,960
6,161
13

Prescot & Whlston Community Advlco Contre Ltd
Notes to the Flnanclal Statements for
the Year Ended 31 March 2025
Analysis of Fund8
At 31 March
2023
Incomlng
Outgoing
At31
Incoming
Outgoing
Resources Resources March 2024 Resources Resources
At 31 March
2025
Unrestrlcted
General reseNe
(6,690}
169.156
(115.268}
47.198
17,569
{17.569)
47.198
KMBC MH project
55,080
107.5Crf)
(59,061)
103,519
181.972
1137,993)
147,498
Total Reserves
48,390
276.6S6
(174329)
150,717
199￿1
1155,562)
194,696
KMBC (MH) Mental Health Project
This funding is provided as part of a 2-year project funded through the Better Together
Hardship Fund from Knowsley Borough Council to offer direct specialist support from
the charities team of advisors on welfare rlghts, housing and debt issues.
Related party tran8actions
There were no related paty transactlons In the year under review.
10 Share Capital
The company is limited by guarantee and as such does not have a share capital. In the
event of a wlnding up, the members will each contribute a sum not exceeding £1.
14