Company Registration Number - 05318727
The Charity Registration Number is :- 1113406
North Birkenhead Development Trust Limited
## Report and Accounts
31 March 2025
## **North Birkenhead Development Trust Limited**
## **Report and accounts for the year ended 31 March 2025**
## **Contents**
||**Page**||
|---|---|---|
|**Charity information**||1|
|**Trustees' Annual Report**||1|
|**Statement of directors' responsibilities**||7|
|**Independent Examiner's Report**||9|
|**_Funds Statements:-_**|||
|Statement of Financial Activities||11|
|Statement of Financial Activities - Prior Year statement||12|
|Statement of total recognised gains and losses||13|
|Movements in funds||13|
|Revenue Funds||14|
|Income and Expenditure account||15|
|Summary of funds||15|
|**Balance sheet**||16|
|**Notes to the accounts**||18|
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
The Trustees present their Report and Accounts for the year ended 31 March 2025, which also comprises the Directors' Report required by the Companies Act 2006.
## **Reference and administrative details**
## _**The charity name.**_
The legal name of the charity is:- North Birkenhead Development Trust Limited.
## _**The charity's areas operation and UK charitable registration.**_
The charity is registered in England & Wales with the Charity Commission in England & Wales (CCEW) with charity number 1113406.
.
The charity does not operate in any overseas jurisdictions.
## _**Legal structure of the charity**_
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
The governing document is dated 21 December 2004
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
The trustees are all individuals.
1
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
**The principal operating address, telephone number, email and web addresses of the charity**
St. James Centre 344 Laird Street, Birkenhead Merseyside, CH41 7AL Telephone Email Address Web address
The registered office of the charity for Companies Act purposes is the same as the operating address shown above.
## **The Trustees in office on the date the report was approved were:-**
Rev. Keith Paul Addenbrooke
Kimberley Griffiths (appointed 25th April 2024) Doreen Forrester Janet Mcdonald (appointed 25th April 2024) Leah Kirkbride Aline Macready Paula Morris Martin Purssell Julie McManus (Appointed 26th February 2025)
## **The following persons served as Trustees during the year ended 31 March 2025 :-**
The trustees who served as a trustee in the reporting period, and, if applicable, their dates of appointment or resignation during the year were:-.
_**Name Appointed Resigned/Retired**_ Karen Gaynor Beazley 18th June 2024 Brian Martin Kenny 25th April 2024
2
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Objects and activities of the charity**
North Birkenhead Development Trust are a charity based in Bidston and St James Ward, Birkenhead, where we seek to improve the quality of life and opportunities for all living in our community. As a charity, we manage and deliver from the St James Centre, a multi purpose community centre, with a community café, fresh fruit and veg Marketplace, Library, day nursery, foodbank, full weekly ‘whats on’, near by community garden, and more.
North Birkenhead Development Trust and the St James Centre are also landlord and home to partner organisations; WIRED, NCompass, Unity Supported Housing, Cradle to Career, Crossing Point, Wirral Foodbank, Miriam Place Day Nursery, and more. Over the course of a year, the Trust has 40 000 visitors to the centre, and works closely with 5550 individuals.
North Birkenhead Development Trust continues to actively seek funding to alleviate the causes of poverty in its locality, whilst offering an open access community centre, with activities and support for all in the community.
We continue to focus on funding and delivering our core services, keeping our doors open, working with partners to fill gaps in our offer and forward planning for the future to ensure a better financial position for the trust.
## **Community Program**
During the year, the Trust delivered the Holiday Activity and Food program, during the summer, spring and Christmas holidays, supporting over 250 children and families to access activities and nutritious food during the school holidays.
A key focus throughout the year was listening to the community. Staff, volunteers and community members spent time engaging with local people to understand current challenges, emerging needs, and what life looks like for families locally. These conversations raised concerns such as housing conditions, low wages, cost of living rises, and childcare. This informs both current delivery and future planning. As the Trusts financial position continues to stabilise, this insight will be used to share new activities and opportunities, that respond directly to what the community has told us it need.
Through community engagement and listening, the Trust identified a clear need for accessible, free, informal early years provision. While welfare support was a core focus for 23/24, it became increasingly clear that many families with young children were experiencing isolation, financial pressure and lack of low cost local activities to support early development. Families did not want to feel as if they were in ‘early prevention’ or ‘parenting courses’, instead wanting to access what ‘middle class’ families have available to them – fun, creative, informal support.
3
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
Working with families, we developed Here We Grow – a dedicated early years program for children under 5, and their parents and carers. The program aims to alleviate financial pressures on young families, strengthen family and community connections and reduce isolation, by offering a regular, stable timetable of activities, play opportunities and support, all in the familiar setting of the centre. A new staff member was employed to lead this, which proved immediately popular. Over the year, the Trust saw relationships with young families strength, support become more accessible. It also enabled the growth of new partnerships such as Baby Club with Foundation Years Trust.
We continue to be a local authority Family Hub and work closely with Cradle to Career team based here to ensure families have access to early help and support.
In the lead up the 2024 general election, the Trust once again delivered ‘Whats It All About?’ Week, aimed at ensuring the community has access to clear, factual information about the election process and democracy, and opportunities to engage in informal conversations with local candidates. The Trust also developed Birkenhead North Manifesto with local people, collating the issues most important to this community. This Manifesto was formally presented to Alison McGovern MP in parliament, ensuring local voices are represented at national level.
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## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Structure, governance and management of the charity**
## _**The methods used to recruit and appoint new charity trustees.**_
As set out in the Articles of Association, the board of Directors/Trustees are the nominees of the members of the Charity/Company. The Trustees have the power to co-opt other trustes and have co-opted the main trustees. The Chair of Trustees is elected from amongst the trustees. Under the requirements of the Memorandum and Articles of Association the trustees are elected to serve on the board for a period of 3 years. The trustees nominated by the Members of the company are subject to the appointment processes reviewed by the Board periodically.
Bankers HSBC, Milton pavement, Birkenhead, Wirral Accountants APH Accountants Ltd, 259 Wallasey Villag, Wallasey, CH45 3LR
## **Financial review**
## _**The charity's financial position at the end of the year ended 31 March 2025**_
The financial position of the charity at 31 March 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:-
|Restricted Revenue Funds
**Total Funds**
**Net income**
Unrestricted Revenue Funds available for the
general purposes of the charity|**2025**
**£**
49,851
71,757
108,061
179,818|**2024**
**£**
(21,543)
38,223
91,746
129,969|
|---|---|---|
## _**Financial review of the position at the reporting date, 31 March 2025 .**_
North Birkenhead Development Trust manages it finances in a prudent manner and with due dilligence. Careful management of expenditure, successful charitable trust and grant applications and the achievement of a satisfactorily maintained level of letting and room hire have ensured costs are met. The surplus of £49,851 in the year is reflective of the efforts to recoup rserves used in previous years and ensure an adequate level of unrstricted reserves.
5
0
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
## _**Policies on reserves.**_
In line with the guidance provided by the Charity Commission, the trustees aim to maintain free reserves at approximately 6 months operating costs. This amounts to £77,500. At the year end unrestricted reserves were £71,757. The trustees recognise this is adequate.
## _**Availability and adequacy of assets of each of the funds**_
The board of trustees is satisfied that the charity's assets in each fund are available and adequate to fulfil its obligations in respect of each fund.
## **Details of The Independent Examiner**
Paul White
Member of Chartered Institute of Management Accountants
259 Wallasey Village
Wallasey Merseyside CH45 3LR
6
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Statement of the Directors Trustees' Responsibilities**
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Companies Act 2006, the Charities Act 2011 and the Charities (Accounts and Reports) Regulations 2008. Notwithstanding the explicit requirement in the extant statutory regulations,the Charities (Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005, in view of the fact that the SORP 2005 has been withdrawn, the Trustees determined to interpret this responsibility as requiring them to follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), .
In particular, the Companies Act 2006 and charity law require the Board of Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Board is required to :-
- to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law).
- select suitable accounting policies and apply them consistently;
- make judgements and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business;
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements;
The law requires that the trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for the year.
The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with the Companies Act 2006 and comply with regulations made under the Charities Act. 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.
The Trustees are also responsible for the contents of the Trustees' report, and the statutory responsibility of the Independent Examiner in relation to the Trustees' report is limited to examining the report and ensuring that , on the face of the report, there are no material inconsistencies with the figures disclosed in the financial statements.
7
## **North Birkenhead Development Trust Limited**
Company Registration Number - 05318727
## **Trustees' Annual Report for the year ended 31 March 2025**
## **Method of preparation of accounts - Small company provisions**
The financial statements are set out on pages 11 to 34.
The financial statements have been prepared implementing the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016)
These financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
This report was approved by the board of trustees on 23 December 2025.
Martin Purssell Director and Trustee
8
## **North Birkenhead Development Trust Limited**
## **Report of the Independent Examiner to the Trustees of the charitable company on the accounts for the year ended 31 March 2025**
I report to the Trustees on my examination of the financial statements of the charitable company on pages 11 to 34 for the year ended 31 March 2025 which have been prepared in accordance with the Charities Act 2011 (the Act) and with the Financial Reporting Standard 102, (effective 1st January 2016) as modified by FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , and under the historical cost convention and the accounting policies set out on page 18.
## **Respective responsibilities of the Trustees and the Independent Examiner and the basis of the report**
As described on page 7, you, the charitable company's Trustees, who are also the Directors of the Company for the purposes of Company law, are responsible for the preparation of the financial statements in accordance with the Companies Act 2006, the Charities Act 2011 and all other applicable law and with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfied that the financial statements give a true and fair view.
The Trustees consider that the audit requirement of Section 144(1) of the Charities Act 2011 (the Act) does not apply, and that there is no requirement in the memorandum and articles of the charity for the conducting of an audit, and that the accounts do not require an audit in accordance with Part 16 of the Companies Act 2006 and that no member or members have requested an audit pursuant to Section 476 of the Companies Act 2006. As a consequence, the Trustees have elected that the financial statements be subject to independent examination.
Having satisfied myself that the financial statements are not required to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is my responsibility to:-
a) examine the financial statements of the charity under Section 145 of the Act;
b) follow the applicable procedures in the Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **Basis of Independent Examiner's Statement and scope of work undertaken**
Since the charitable company's gross income exceeded £250,000, the charitable company's examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am an authorised member of Chartered Institute of Management Accountants, which is one of the listed bodies.
I report in respect of my examination of the charity's financial statements carried out under s145 of the Act. In carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An independent examination includes a review of the accounting records kept by the charitable company and of the accounting systems employed by the charitable company and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, concerning such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a test basis of evidence relevant to the amounts and disclosures made, the financial statements comply with the SORP.
The procedures undertaken do not provide all the evidence that would be required in an audit, and information supplied by the Trustees in the course of the examination is not subjected to audit tests or enquiries and does not cover all the matters that an auditor would consider in arriving at an opinion. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide
9
## **North Birkenhead Development Trust Limited**
Consequently, I do not express an audit opinion on the view given by the financial statements, and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below.
I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report I obtained written assurances from the Trustees of all material matters.
## **Independent Examiner's Statement, Report and Opinion**
Subject to the limitations upon the scope of my work as detailed above, I have completed my examination: and can confirm that:-
The accounts of this charitable company are not required to be audited under Part 16 of the Companies Act 2006;
The gross income of the charitable company in the year ended 31 March 2025 appears to exceed the sum specified in Section 145(3) of the Act, namely £250000, and that I am qualified to act as Independent Examiner in accordance with that section by virtue of my being a qualified member of Chartered Institute of Management Accountants;
This is a report in respect of an examination carried out under 145 of the Act and in accordance with Directions given by the Charity Commission under section 145(5)(b) of the Act which may be applicable;
and that no material 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 charity as required by Section 386 of the Companies Act 2006 and Section 130 of The Charities Act 2011;
the financial statements do not accord with those records; or
the financial statements do not comply with the applicable requirements concerning the form and content of accounts set out in section 396 of the Companies Act 2006 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;
have not been prepared in accordance with the methods and principles set out in the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
## **Signed:-**
Paul White - Independent Examiner
Chartered Institute of Management Accountants
259 Wallasey Village Wallasey Merseyside CH45 3LR
This report was signed on 23 December 2025
10
## **North Birkenhead Development Trust Limited - Statement of Financial Activities for the year ended 31 March 2025**
## _**Statement of Financial Activities (including the Income and Expenditure Account for the year ended 31 March 2025, as required by the Companies Act 2006)**_
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Income & Endowments from:**
Donations & Legacies
A1
13,087
Charitable activities
A2
23,354
Investments
A4
123,480
**Total income**
**A**
**159,921**
**Expenditure on:**
Charitable activities
B2
126,385
**Total expenditure**
**B**
**126,385**
**Net income for the year**
**33,536**
**Net income after transfers**
**A-B-C**
**33,536**
**33,536**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
38,223
**Total funds carried forward**
**71,759**
**SORP**
**Ref**
**Net movement in funds**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
322,606
-
**322,606**
306,291
**306,291**
**16,315**
**16,315**
**16,315**
91,746
**108,061**|**Current year**
**Total Funds**
**2025**
**£**
**13,087**
**345,960**
**123,480**
**482,527**
**432,676**
**432,676**
**49,851**
**49,851**
**49,851**
**129,969**
**179,820**|**Prior Year**
**Total Funds**
**2024**
**£**
5,184
226,750
118,114
**350,048**
371,591
**371,591**
**(21,543)**
**(21,543)**
**(21,543)**
151,512
**129,969**|
|---|---|---|---|
The 'SORP Ref' indicated above is the classification of income set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the Balance Sheet.
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.
All activities derive from continuing operations
## **The notes attached on pages 18 to 34 form an integral part of these accounts.**
11
## **North Birkenhead Development Trust Limited - Statement of Financial Activities for the year ended 31 March 2025**
## **North Birkenhead Development Trust Limited - Analysis of prior year total funds, as required by paragraph 4.2 of the SORP**
|**Income & Endowments from:**
Donations & Legacies
A1
Charitable activities
A2
Other trading activities
A3
Investments
A4
Other
A5
**Total income**
**A**
**Expenditure on:**
Raising funds
B1
Charitable activities
B2
Other
B3
Tax on surplus on ordinary activiti
B3
Other taxation
B3
**Total expenditure**
**B**
B4
**Net income for the year**
**Transfers between funds**
**C**
**Net income after transfers**
**Reconciliation of funds:-**
**E**
**Total funds brought forward**
**Total funds carried forward**
**Net movement in funds**
**SORP**
**Ref**
Net gains on investments|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
5,184
179,278
-
118,114
-
302,576
-
370,727
-
-
-
**370,727**
-
(68,151)
-
(68,151)
**(68,151)**
106,374
**38,223**
|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
47,472
-
-
-
-
47,472
-
864
-
-
-
-
**864**
-
46,608
-
46,608
**46,608**
45,138
**91,746**|**Prior Year**
**Total Funds**
**2024**
**£**
**5,184**
**226,750**
**-**
**118,114**
**-**
**350,048**
**-**
**371,591**
**-**
**-**
**-**
**371,591**
-
(21,543)
**-**
(21,543)
**(21,543)**
**151,512**
**129,969**|
|---|---|---|---|
## **All activities derive from continuing operations**
A separate Statement of Total Recognised Gains and Losses is not required as this statement includes all recognised gains and losses.'
**The notes attached on pages 18 to 34 form an integral part of these accounts.**
12
## **North Birkenhead Development Trust Limited - Statement of Financial Activities for the year ended 31 March 2025**
**North Birkenhead Development Trust Limited - Resources applied in the year ended 31 March 2025 towards fixed assets for Charity use:-**
|Funds generated in the year as detailed in the SOFA
**Net resources available to fund charitable activities**|**2025**
**£**
49,851
**49,851**|**2024**
**£**
(21,543)
**(21,543)**|
|---|---|---|
The resources applied on fixed assets for charity use represents the cost of additions less proceeds of any disposals.
**The notes attached on pages 18 to 34 form an integral part of these accounts.**
13
## **North Birkenhead Development Trust Limited - Statement of Financial Activities for the year ended 31 March 2025**
## **Movements in revenue and capital funds for the year ended 31 March 2025**
## **Revenue accumulated funds**
|**Unrestricted**
**Funds**
**2025**
**£**
Accumulated funds brought forward
38,223
33,536
**71,759**
**Closing revenue funds**
**71,759**
**Summary of funds**
**Unrestricted**
**and**
**Designated funds**
**2025**
**£**
Revenue accumulated funds
71,759
Recognised gains and losses before
transfers|**Restricted**
**Funds**
**2025**
**£**
91,746
16,315
**108,061**
**108,061**
**Restricted**
**Funds**
**2025**
**£**
108,061|**Total**
**Funds**
**2025**
**£**
129,969
49,851
**179,820**
**179,820**
**Total**
**Funds**
**2025**
**£**
**179,820**|**Last year**
**Total Funds**
**2024**
**£**
**151,512**
(21,543)
**129,969**
**129,969**
**Last Year**
**Total Funds**
**2024**
**£**
129,969|
|---|---|---|---|
**The notes attached on pages 18 to 34 form an integral part of these accounts.**
14
## **North Birkenhead Development Trust Limited - Statement of Financial Activities for the year ended 31 March 2025**
## **North Birkenhead Development Trust Limited Income and Expenditure Account for the year ended 31 March 2025 as required by the Companies Act 2006**
|**_Income_**
Income from operations
Income from investments, other than interest receivable
Interest receivable
**Gross income in the year before exceptional items**
**Gross income in the year including exceptional items**
**_Expenditure_**
Charitable expenditure, excluding depreciation and amortisation
Depreciation and amortisation
Realised losses on disposals of social investments which are programme related
**Total expenditure in the year**
Tax on surplus on ordinary activities
**Retained surplus for the financial year**
**Net income after tax in the financial year**
**Net income before tax in the financial year**
Investment income|**2025**
**£**
359,048
121,443
2,037
**482,528**
**482,528**
430,308
2,368
-
**432,676**
**49,852**
-
**49,852**
**49,852**|**2024**
**£**
231,934
116,264
1,850
**350,048**
**350,048**
368,745
2,846
-
**371,591**
**(21,543)**
-
**(21,543)**
**(21,543)**|
|---|---|---|
All activities derive from continuing operations
In accordance with the provisions of the Companies Act 2006, the headings and subheadings used in the Income and Expenditure account have been adapted to reflect the special nature of the charity's activities.
## **The notes attached on pages 18 to 34 form an integral part of these accounts.**
15
## **North Birkenhead Development Trust Limited - Balance Sheet as at 31 March 2025**
|||**SORP**|||||
|---|---|---|---|---|---|---|
||Note|**Ref**||**2025**||**2024**|
|||||**£**||**£**|
|**Fixed assets**||A|||||
|Tangible assets|10|A2||5,595||7,963|
|**Current assets**||B|||||
|Stocks||B1|1,179||788||
|Debtors|13|B2|15,284||18,250||
|Cash at bank and in hand||B4|205,027||183,912||
|**Total current assets**|||221,490||202,950||
|**Creditors: amounts falling due within**|||||||
|**one year**|14|C1|(47,265)||(80,944)||
|**Net current assets**||||174,225||122,006|
|**The total net assets of the charity**||||**179,820**||**129,969**|
|**The total net assets of the charity are**|**funded**|**by the**|**funds of the**|**charity, as follows:-**|||
|**Restricted funds**|||||||
|Restricted Revenue Funds|20|D2|108,061||91,747||
|**Unrestricted Funds**||||108,061||91,746|
|Unrestricted Revenue Funds|20|D3|71,759||38,223||
|**Designated Funds**||||71,759||38,223|
|**Total charity funds**||||**179,820**||**129,969**|
The 'SORP Ref' indicated above is the classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA..
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
16
## **North Birkenhead Development Trust Limited - Balance Sheet as at 31 March 2025**
The charity is subject to Independent Examination under charity legislation, and the report of the Independent Examiner is on page 10.
The financial statements have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime.
## **Martin Purssell**
Trustee
Approved by the board of trustees on 23 December 2025
**The notes attached on pages 18 to 34 form an integral part of these accounts.**
17
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **1 Accounting policies**
## _**Policies relating to the production of the accounts.**_
## **Basis of preparation and accounting convention**
The accounts have been prepared on the accruals basis, under the historical cost convention, and in accordance with the Financial Reporting Standard 102, (effective 1st January 2016) and 'FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), published by the Charity Commission in England & Wales (CCEW) , effective January 2016, , and in accordance with all applicable law in the charity's jurisdiction of registration, except that the charity has prepared the financial statements in accordance with the FRS 102 SORP (Statement of Recommended Practice for Accounting and Reporting by Charities) 2015, (as amended by the Bulletin issued in October 2018 and applicable to all accounting periods beginning on or after 1st January 2019), (The SORP), in preference to the previous SORP, the SORP 2005, which has been withdrawn, notwithstanding the fact that the extant statutory regulations, the Charities (Accounts and Reports) Regulations 2008 refer explicitly to the SORP 2005. This has been done to accord with current best practice.
## **Going Concern**
At the time of preparing the financial startements the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **Risks and future assumptions**
The charity is a public benefit entity.
The major risks to which the Charity is exposed, as identified by the Trustees, have been reviewed and systems have been established to manage those risks.
## _**Policies relating to categories of income and income recognition.**_
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
**Income from exchange transactions** is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
**Income from a non-exchange transaction** is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
18
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Dividends are accrued when the shareholder’s right to receive payment is established.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
## **Accounting for deferred income and income received in advance**
Where terms and conditions relating to income have not been met or uncertainty exists as to whether the charity can meet any terms or conditions otherwise within its control, income is not recognised but is deferred as a liability until it is probable that the terms or conditions imposed can be met.
Any grant that is subject to performance-related conditions received in advance of delivering the goods and services required by that condition, or is subject to unmet conditions wholly outside the control of the recipient charity, is accounted for as a liability and shown on the balance sheet as deferred income. Deferred income is released to income in the reporting period in which the performance-related or other conditions that limit recognition are met.
When income from a grant or donation has not been recognised due to the conditions applying to the gift not being wholly within the control of the recipient charity, it is disclosed as a contingent asset if receipt of the grant or donation is probable once those conditions are met.
Where time related conditions are imposed or implied by a funder, then the income is apportioned to the time periods concerned,and, where applicable, is accounted for as a liability and shown on the balance sheet as deferred income. When grants are received in advance of the expenditure on the activity funded by them, but there are no specific time related conditions, then the income is not deferred.
Any condition that allows for the recovery by the donor of any unexpended part of a grant does not prevent recognition of the income concerned, but a liability to any repayment is recognised when repayment becomes probable.
## _**Policies relating to expenditure on goods and services provided to the charity.**_
## **Recognition of liabilities and expenditure**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated..
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
19
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## _**Policies relating to assets, liabilities and provisions and other matters.**_
## _**Tangible fixed assets**_
Tangible fixed assets are measured at their original cost value, or subsequent revaluation, or if donated, as described above. Cost value includes all costs expended in bringing the asset into its intended working condition.
Depreciation has been provided at the following rates in order to write off the assets to their anticipated residual value over their estimated useful lives.
Plant and machinery
15 & 33
% reducing balance
A regular annual review of the likelihood of asset impairment is undertaken.
## **Stocks and work in progress**
Stock is valued at the lower of cost and net realisable value.
## **Debtors**
Debtors are measured at their recoverable amounts at the balance sheet date.
## **Creditors and provisions**
Creditors are measured at their payable amounts at the balance sheet date
## **Cash and Bank Balances**
Cash held by the charity is included at the amount actually held and counted at the year end. Bank balances, whether in credit or overdrawn, are shown at the amounts properly reconciled to the bank statements.
## **Pensions - defined contribution schemes**
The charity operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
## **Fund Accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
There are no designated funds
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal or as implied by law.
There are no endowment funds.
20
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **2 Liability to taxation**
The Trustees consider that the charity satisfies the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by chapter 3 part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively on the specific charitable objects of the charity and for no other purpose. Value Added Tax is not recoverable by the charity, and is therefore included in the relevant costs in the Statement of Financial Activities.
## **3 Winding up or dissolution of the charity**
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
## **4 Significance of financial instruments to the charity's position**
There are no significant implications of financial instruments to the Charity's position or performance.
## **5 Net surplus before tax in the financial year**
|**Net surplus before tax in the financial year**|||
|---|---|---|
||**2025**|**2024**|
||**£**|**£**|
|The net surplus before tax in the financial year is stated after charging:-|||
|Depreciation of owned fixed assets|2,368|2,846|
|Pension costs|10,056|9,757|
21
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **6 Staff costs and emoluments**
|**_Salary costs_**
Gross Salaries excluding trustees and key management personnel
Employer's operating costs of defined
contribution pension schemes
**Total salaries, wages and related costs**
The average number of full time staff employed in the year was|**2025**
**£**
147,595
10,056
**157,651**
**7**|**2024**
**£**
140,519
9,757
**150,276**
**9**|
|---|---|---|
Neither the trustees nor any persons connected with them have received any remuneration from the charity or any related entity, either in the current or prior year.
No employees received emoluments (excluding pension costs) in excess of £60,000 per annum.
## **7 Defined contribution pension schemes**
The charity operates a defined contribution pension scheme, the costs of which are shown above.
Any liabilites and assets associated with the scheme are shown under debtors and creditors.
## **8 Remuneration and payments to Trustees and persons connected with them**
No trustees or persons connected with them received any remuneration from the charity, or any related entity.
22
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025 9 Deferred income - Restricted funds**
|**_Current Year_**
Awards for All Community Fund
John Moores Foundation
Garfield Weston
Seed Fund
Access Foundation
Cloth Workers
Henry Smith Foundation
**Total**
**These deferrals are included in creditors**
**_Prior Year_**
Awards for All Community Fund
John Moores Foundation
Garfield Weston
Seed Fund
Access Foundation
**Total**
**These deferrals are included in creditors**|**Opening**
**Deferrals**
**£**
18,920
9,500
20,000
5,514
17,599
-
-
71,533
**Opening**
**Deferrals**
**£**
-
-
-
-
-
-|**Released**
**from prior**
**years**
**£**
(18,920)
(9,500)
(20,000)
(5,514)
(17,599)
-
-
(71,533)
**Released**
**from prior**
**years**
**£**
-
-
-
-
-
-|**Received**
**less released**
**in year**
**£**
-
-
-
-
-
5,475
31,600
37,075
**2025**
**£**
37,075
**Received**
**less released**
**in year**
**£**
18,920
9,500
20,000
5,514
17,599
71,533
**2024**
**£**
71,533|**Deferred**
**at year end**
**£**
-
-
-
-
-
5,475
31,600
37,075
**2024**
**£**
71,533
**Deferred**
**at year end**
**£**
18,920
9,500
20,000
5,514
17,599
71,533
**2023**
**£**
-|
|---|---|---|---|---|
The deferrals included in creditors relate to funding specified by the funders as relating to specific periods and represent those parts of restricted funds which relate to periods subsequent to the accounting year end and are treated as grants in advance, or, alternatively ,where there are conditions which must be fulfilled prior to entitlement or use of the restricted funds by the charity .
## **10 Tangible fixed assets**
|**_Current Year_**|**Land and**
**Buildings**||**Plant &**
**Machinery**|**Motor**
**Vehicles**||**Total**|
|---|---|---|---|---|---|---|
||£||£|£||£|
|**Cost**|||||||
|At 1 April 2024||-|91,481||-|91,481|
23
## **North Birkenhead Development Trust Limited**
|**Notes to the Accounts for the year ended 31 March 2025**
**At 31 March 2025**
**-**
**Depreciation**
At 1 April 2024
-
Charge for the year
-
**At 31 March 2025**
**-**
**Net book value**
**At 31 March 2025**
**-**
**At 31 March 2024**
**-**
**_Prior Year_**
**Land and**|**91,481**
83,518
2,368
**85,886**
**5,595**
**7,963**
**Plant &**|**-**
-
-
**-**
**-**
**-**
**Motor**|**91,481**
83,518
2,368
**85,886**
**5,595**
**7,963**
**Total**|
|---|---|---|---|
24
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025 11 Investment pooling schemes and arrangements**
There are no such schemes in the charity
|**12 Stocks & Work in Progress**
Stocks before write downs
**_Analysis of the carrying value of stocks and work in progress by activities_**
**2025**
**2024**
**£**
**£**
**_Activity_**
Primary purpose and ancillary trading1
-
-
-
-
**13 Debtors**
Trade debtors
Prepayments and accrued income
**14 Creditors: amounts falling due within one year**
Trade creditors
Accruals
Deferred Income - Restricted funds
Other creditors
**_Work in Progress_**|**2025**
**2024**
**£**
**£**
1,179
788
1,179
788
**2025**
**2024**
**£**
**£**
1,179
788
1,179
788
**2025**
**2024**
**£**
**£**
5,615
8,552
9,669
9,698
**15,284**
**18,250**
**2025**
**2024**
**£**
**£**
4,376
2,218
4,085
5,702
37,075
71,533
1,732
1,489
**47,268**
**80,942**
**_Stocks_**|
|---|---|
## **15 Loans to trustees included in debtors**
There are no loans to Trustees included in debtors
25
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **16 Guarantees made by the charity on behalf of trustees**
There are no guarentees made by the charity on behalf of trustees
26
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
|**17 Income and Expenditure account summary**
**At 1 April 2024**
Surplus after tax for the year
**At 31 March 2025**|**2025**
**£**
129,969
49,852
**179,821**|**2024**
**£**
151,512
(21,543)
**129,969**|
|---|---|---|
## **18 No related party transactions**
There were no transactions with related parties in the year.
## **19 Particulars of how particular funds are represented by assets and liabilities**
|**At 31 March 2025**
Tangible Fixed Assets
Current Assets
Current Liabilities
**At 1 April 2024**
Tangible Fixed Assets
Current Assets
Current Liabilities|**Unrestricted**
**funds**
**£**
5,595
113,429
(47,265)
**71,759**
**Unrestricted**
**funds**
**£**
7,963
111,204
(80,944)
**38,223**|**Designated**
**funds**
**£**
-
-
**-**
**Designated**
**funds**
**£**
-
-
-
**-**|**Restricted**
**funds**
**£**
-
108,061
-
**108,061**
**Restricted**
**funds**
**£**
-
91,746
-
**91,746**|**Total**
**Funds**
**£**
**5,595**
**221,490**
**(47,265)**
**179,820**
**Total**
**Funds**
**£**
**7,963**
**202,950**
**(80,944)**
**129,969**|
|---|---|---|---|---|
27
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **20 Change in total funds over the year as shown in Note 19 , analysed by individual funds**
|**Funds brought**
**forward from**
**2024**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
38,223
**Total unrestricted and designated funds**
**38,223**
**_Restricted funds:-_**
Seed Fund
1,368
Household Support
18,379
Sundry other funds
71,999
**Total restricted funds**
**91,746**
**Total charity funds**
**129,969**
**21 Analysis of movements in funds over the year as shown in Note**
**Income**
**2025**
**£**
**_Unrestricted and designated funds:-_**
Unrestricted Revenue Funds
159,921
**_Restricted funds:-_**
Community Fund
2,667
John Moores Foundation
12,000
Garfield Weston
20,000
BRIS
65,035
The Steve Morgan Foundation
36,118
Henry Smith Foundation
31,600
Holiday Activity Fund
27,751
Access Foundation
17,599
Household Support
37,069
Sundry other funds
72,767
**482,527**|**Movement in**
**funds in 2025**
**See Note 21**
**£**
33,536
**33,536**
(1,368)
(18,379)
36,062
**16,315**
**49,851**
**20**
**Expenditure**
**2025**
**£**
(126,385)
(2,667)
(12,000)
(20,000)
(65,035)
(36,118)
(31,600)
(27,751)
(17,599)
(55,448)
(38,073)
**(432,676)**|**See Note 0**
**£**
**-**
**-**
-
-
-
**-**
**-**
**Other**
**Gains &**
**Losses**
**2025**
**£**
-
-
-
-
-
-
-
-
-
-
-
**-**
**Transfers**
**between**
**funds in 2025**|**Funds carried**
**forward to**
**2026**
**£**
**71,759**
**71,759**
**-**
**-**
**108,061**
**108,061**
**179,820**
**Movement**
**in funds**
**2025**
**£**
**33,536**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**(18,379)**
**34,694**
**49,851**|
|---|---|---|---|
28
## **North Birkenhead Development Trust Limited**
**Notes to the Accounts for the year ended 31 March 2025**
29
## **North Birkenhead Development Trust Limited**
## **Notes to the Accounts for the year ended 31 March 2025**
## **22 The purposes for which the funds as**
## _**Unrestricted and designated funds:-**_
Unrestricted Revenue Funds
These funds are held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## _**Restricted funds:-**_
Restricted funds
Restricted funds are held and expended on the costs specified in the particular grant docuementation for the funder, and in the timeframe specified.
-
## **23 Ultimate controlling party**
The charity is under the control of its legal members.
30
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
_**This analysis is classsified by conventional nominal descriptions and not by activity.**_
## **24 Donations, Grants and Legacies**
|**24**
**Donations, Grants and Legacies**|||||
|---|---|---|---|---|
|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Donations and gifts from individuals**
11,087
2,000
**13,087**
**Total Donations, Grants and Legacies**
**Total Donations, Grants and**
**Legacies**
**A1**
**13,087**
**25 Income from charitable activities - Trading Activities**
**_Current year_**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**Primary purpose and ancillary trading**
18,368
**18,368**
**Total Primary purpose and ancillary**
**trading**
Sale of goods and services in accordance
with the charity's objects
Small donations individually less than £1000
Other donations
**Total donations and gifts from**
**individuals**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
11,087
2,000
**13,087**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**11,087**
**2,000**
**13,087**|**Prior Year**
**Total Funds**
**2024**
**£**
3,384
1,800
**5,184**
**5,184**
**Prior Year**
**Total funds**
**2024**
**£**
19,456
**19,456**|
||||||
|||**-**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**13,087**
**Current year**
**Total Funds**
**2025**
**£**
**18,368**
**18,368**||
31
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
**----- Start of picture text -----**
||||||
|---|---|---|---|---|
|Current year|Current year|Current year|Prior Year|
|Unrestricted|Restricted|Total Funds|Total Funds|
|Funds|Funds|
|2025|2025|2025|2024|
|£|£|£|£|
|Performance related grants from non|
|public bodies to fund charitable|
|activities|
|Holiday Activity Fund|-|27,751|27,751|47,452|
|Seed Fund|
|-|5,514|5,514|5,917|
|Household Support|-|37,069|37,069|34,125|
|John Moores Foundation|
|-|12,000|12,000|-|
|Awards for All Marketplace|406|-|406|406|
|BRIS|
|-|65,035|65,035|60,007|
|Access Foundation|
|-|17,599|17,599|2,200|
|Henry Smith Foundation|-|31,600|31,600|-|
|Community Fund|-|2,667|2,667|1,000|
|Lifelong learning (Multiply)|-|3,114|3,114|10,200|
|Sundry other funds|
|4,580|64,139|68,719|11,908|
|The Steve Morgan Foundation|-|36,118|36,118|24,079|
|Garfield Weston|
|-|20,000|20,000|10,000|
|Total performance related grants from|
|4,986|322,606|327,592|207,294|
|non public bodies|
**----- End of picture text -----**
All the income in the prior year was unrestricted.
## **Performance related grants from non public bodies to fund charitable activities - Prior Year analysis**
**----- Start of picture text -----**
|||||
|---|---|---|---|
|Prior Year|Prior Year|Prior Year|
|Unrestricted|Restricted|
|Total Funds|
|Funds|Funds|
|2024|2024|2024|
|£|£|£|
|Prior Year|159,822|47,472|207,294|
**----- End of picture text -----**
32
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
|**Total Charitable income from funders:-**
**_Prior year_**
**Prior Year - Income from funders**
**26**
**_Current year_**
Total income from charitable trading
Income from funders
**Total from charitable activities**
**A2**
**Income from charitable activities - Prior Year analysis**
**_Prior year_**
Total income from charitable trading
Income from funders
**Current year - income from funders**
**Total Income from charitable activities**|**Unrestricted**
**Funds**
**2025**
**£**
**4,986**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
**159,822**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
18,368
4,986
**23,354**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
19,456
159,822
**179,278**|**Restricted**
**Funds**
**2025**
**£**
**322,606**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
**47,472**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
322,606
**322,606**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
47,472
**47,472**|**Total Funds**
**2025**
**£**
**327,592**
**Prior Year**
**Total Funds**
**2024**
**£**
**207,294**
**Current year**
**Total Funds**
**2025**
**£**
**18,368**
**327,592**
**345,960**
**Prior Year**
**Total Funds**
**2024**
**£**
19,456
207,294
**226,750**|**Prior Year**
**Total Funds**
**2024**
**£**
**207,294**
**Prior Year**
**Total Funds**
**2024**
**£**
19,456
207,294
**226,750**|
|---|---|---|---|---|
33
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **27 Investment income**
|Property Rental Income
Bank Interest Receivable
**Total investment income**
**A4**|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
121,443
2,037
**123,480**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**121,443**
**2,037**
**123,480**|**Prior Year**
**Total Funds**
**2024**
**£**
116,264
1,850
**118,114**|
|---|---|---|---|---|
## **28 Expenditure on charitable activities - Direct spending**
|**_Current Year_**
**Total direct spending**
**B2a**
Defined contribution pension costs -
charitable activities
Activity costs
Gross wages and salaries - charitable
activities
Licences
Travel and Subsistence - Charitable
Activities|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
-
10,056
1,755
14,422
2,352
**28,585**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
147,595
-
-
101,599
-
**249,194**|**Current year**
**Total Funds**
**2025**
**£**
**147,595**
**10,056**
**1,755**
**116,021**
**2,352**
**277,779**|**Prior Year**
**Total Funds**
**2024**
**£**
**140,519**
**9,757**
**1,427**
**88,053**
**1,538**
**241,294**|
|---|---|---|---|---|
34
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **29 Expenditure on charitable activities - Charitable trading**
|**_Current Year_**
**Total charitable trading costs**
**B2b**
All the expenditure in the prior year was unrestricted.
**_Prior Year_**
**Total charitable trading costs**
**B2b**
Costs of ancillary trading to benefit
beneficiaries - Including movement in
Costs of ancillary trading to benefit
beneficiaries - Including movement in
stock for ancillary trading|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
**30,380**
**30,380**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
29,969
**29,969**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
**-**
**-**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
525
**525**|**Current year**
**Prior Year**
**Total Funds**
**Total Funds**
**2025**
**2024**
**£**
**£**
**30,380**
**30,494**
**30,380**
**30,494**
**Prior Year**
**Total Funds**
**2024**
**£**
**30,494**
**30,494**|
|---|---|---|---|
|||||
35
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **30 Support costs for charitable activities**
|**Current year**
**Current year**
**_Current Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
**_Premises Expenses_**
16,802
45,000
25,298
-
570
12,097
287
-
**_Administrative overheads_**
8,357
-
3
-
1,906
-
1,173
-
662
-
5,790
-
_2,534_
_-_
1,215
-
344
-
**_Financial costs_**
111
-
2,368
-
**Support costs before reallocation**
**67,420**
**57,097**
**Total support costs - Current Year**
**67,420**
**57,097**
The basis of allocation of costs between activities is described under accounting policies
**Current year**
**Current year**
**_Prior Year_**
**Unrestricted**
**Funds**
**Restricted**
**Funds**
**2025**
**2025**
**£**
**£**
**_Administrative overheads_**
2,507
339
**99,464**
**339**
Payroll fees
Bank charges
As detailed in Note 31
**_Support costs before reallocation_**
**_Financial costs_**
Postage
Cleaning and waste management
Other Premises Costs
Membership subscriptions
Hire of equipment
Telephone, fax and internet
Utility costs
Premises repairs, renewals and
maintenance
Depreciation & Amortisation in total for
Stationery and printing
Insurance
Depreciation & Amortisation in total for
Other legal and professional|**Current year**
**Total Funds**
**2025**
**£**
**61,802**
**25,298**
**12,667**
**287**
**8,357**
**3**
**1,906**
**1,173**
**662**
**5,790**
**2,534**
**1,215**
**344**
**111**
**2,368**
**124,517**
**124,517**
**Prior Year**
**Total Funds**
**2024**
**£**
**2,846**
**99,803**|**Prior Year**
**Total Funds**
**2024**
**£**
**44,728**
**17,391**
**14,654**
**208**
**7,290**
**1**
**1,402**
**338**
**767**
**5,488**
**2,534**
**1,833**
**176**
**147**
**2,846**
**99,803**
**99,803**
**-**
**-**
**-**|
|---|---|---|
36
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
**Total support costs - Prior Year 99,464 339 99,803**
The basis of allocation of costs between activities is described under accounting policies
37
## **North Birkenhead Development Trust Limited**
**Detailed analysis of income and expenditure for the year ended 31 March 2025 as required by the SORP 2015**
## **31 Other Expenditure - Governance costs**
_**Professional fees paid to the Auditor or Independent Examiner in addition to audit and examination fees**_
|Fees paid to the examiner's firm
**Total additional fees included in**
**support costs at Note 30**
All the expenditure in the prior year was unrestricted.|**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
2,534
**2,534**|**Current year**
**Restricted**
**Funds**
**2025**
**£**
-
**-**|**Current year**
**Total Funds**
**2025**
**£**
**2,534**
**2,534**|**Prior Year**
**Total Funds**
**2024**
**£**
**2,534**
**2,534**|
|---|---|---|---|---|
|**32 Total Charitable expenditure**
**_Current Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
**Total charitable expenditure**
**B2**
**_Prior Year_**
Total direct spending
**B2a**
Total charitable trading costs
**B2b**
Total support costs
**B2d**
**Total charitable expenditure**
**B2**|**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
**Current year**
**Unrestricted**
**Funds**
**2025**
**£**
28,585
30,380
67,420
**126,385**
**Prior Year**
**Unrestricted**
**Funds**
**2024**
**£**
241,294
29,969
99,464
**370,727**|**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
**Current year**
**Restricted**
**Funds**
**2025**
**£**
249,194
-
57,097
**306,291**
**Prior Year**
**Restricted**
**Funds**
**2024**
**£**
-
525
339
**864**|**Prior Year**
**Total Funds**
**2024**
**£**
**Current year**
**Total Funds**
**2025**
**£**
**277,779**
**30,380**
**124,517**
**432,676**
**Prior Year**
**Total Funds**
**2024**
**£**
**241,294**
**30,494**
**99,803**
**371,591**|**Prior Year**
**Total Funds**
**2024**
**£**
**241,294**
**30,494**
**99,803**
**371,591**|
|---|---|---|---|---|
38