2025-03-31-accounts - Anfield Sports And Community Centre Limited

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ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED

REGISTERED COMPANY NUMBER: 05403622 (England and Wales) REGISTERED CHARITY NUMBER: 1113577

REPORT OF THE TRUSTEES AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

CONTENTS	Page
Company Information	3
Trustees’ Report	4 to 7
Independent Examiner’s Report	8
Statement of Financial Activities	9
Balance Sheet	10
Notes to the Financial Statements	11 to 20

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED CHARITY AND COMPANY INFORMATION

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company Number 05403622 (England and Wales)

Registered Charity Number

1113577

Registered Office

Lower Breck Road Liverpool L6 0AG

Business Address

Lower Breck Road Liverpool L6 0AG

Trustees

Patricia Smith Alan Markham Jane Nolan Christina Waters Paul Stevenson Philip Stewart Andrew Hughes Marie Rooney

Bankers

Barclays Bank 164 Allerton Road Liverpool L18 2DH

Independent Examiner

Monetta LLP 110-114 Duke Street Liverpool L1 5AG

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS TRUSTEES’ ANNUAL REPOR For the year ended 31 March 2025 4

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charities Act 2011 and the ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)’.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The organisation which is a registered charity limited by guarantee was incorporated in March 2005. The governing document is the company’s memorandum and articles of association. Anyone over the age of 18 can become a member. It is managed by a Management Board of trustees. Executive committee meetings are held monthly and agenda items include finance, health & safety and staff reports.

Appointment of Management Committee

At the AGM the Trustees will approve the retirement of existing Directors and/or the recruitment of new Trustees in accordance with the Articles of Association under general meetings page 7 section 2.8 items (3) and (4).

Induction and training of new trustees

Trustees are appointed on the basis of their ability to bring to the Management Board a range of skills to assist in the governance and development of the Charity. Before appointment they are guided by the project co-ordinator through a comprehensive induction procedure designed to give them a complete understanding of the aims and aspirations of the Charity. In addition, Charity Commission literature is given to all Trustees on an on-going basis in order to assist them to understand their legal responsibilities.

Organisational structure

Anfield Sports and Community Centre Limited have a Management Board who meet in person or virtually at least 8 times per year and are responsible for the strategic direction and policy of the Charity.

Risk identification and management

The main risks to which the charity is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks. Potential risks identified by the Trustees to the constitution of the Association’s activities are:

Loss of funding stream
Lack of community involvement and take up
Loss of access to adequate levels and/or experienced staff

The Trustees have sought to minimise these risks in the following ways:

The Trustees and staff are constantly seeking out new avenues of funding. They also ensure rigorous systems are in place for collecting monitoring information.
Maintaining financial control in order to satisfy funding regulations and maintain positive relationships with funding organisations.
ASCC ensures community involvement and take-up through regular consultation with users and publicising of activities and services

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS TRUSTEES’ ANNUAL REPORT - CONTINUED For the year ended 31 March 2025 For the year ended 31 March 2025

Public Benefit

When planning and programming activities for the local residents of Anfield and Tuebrook, the Trustees of Anfield Sports and Community Centre are mindful of the Charity Commission’s guidelines on Public Benefit.

OBJECTIVES AND ACTIVITIES

The principal aims and objectives of the charity are:

To promote, for the benefit of the inhabitants of Anfield and Tuebrook and the surrounding area of Liverpool, the provision of facilities for sport and other recreation. In addition, provide leisure time facilities for individuals who have need of such facilities by reason of their age, infirmity or disablement, financial hardship or social and economic circumstances and for the public at large in the interests of social welfare with the object of improving the condition of life of the said inhabitants.
To involve the people of Anfield and Tuebrook and the surrounding area of Liverpool in a collective effort so that they gain confidence in their own abilities and their ability to influence decisions that affect them.
To promote general charitable purposes for the benefit of the communities of Anfield and Tuebrook and the surrounding area of Liverpool and to advance the education of its residents of all ages; and in particular to provide opportunities for the aforementioned residents to participate fully in the life of their community in ways which address and alleviate social and economic disadvantage.
To provide or assist in the provision of facilities in the interests of social welfare for recreation or other leisure time occupation of individuals who have need of such facilities by reason of their youth, age, infirmity or disability, financial hardship or social circumstances with the object of improving their conditions of life.

PERSONNEL

We are grateful to our staff for their on-going commitment to the centre and for the flexibility and resolve they have shown over the last 12 months.

We were pleased to welcome Maddison Jones to our reception team. Maddison replaces Janet Usher who retired at the end of financial year. We wish Janet every future happiness in her retirement and are delighted that she has offered to volunteer with us in future.

ACHIEVEMENTS AND PERFORMANCE

Key partnerships

The Covid-19 pandemic and the subsequent recovery period have shown us the true value of partnerships, and we have received incredible support from so many people and organisations with whom we have worked in recent times.

We are particularly grateful to the following organisations for their practical and financial support throughout the past financial year:

Liverpool FC Foundation Red Neighbour Liverpool City Council (including support from Local Neighbourhood Funding managed by our Ward Councillor, Joe Dunn) Steve Morgan Foundation Street Games Merseyside Play Action Council Holiday Activities and Food Programme (HAF) Football Foundation Sport England Greene King The National Lottery People’s Postcode Lottery

We continued to work in partnership with a number of key centre users, including Lower Breck FC,, Healthiness, FEFA and Girls’ Friendly Society among others.

The Centre has been a focus for anti-social behaviour in recent years and we have been part of a partnership working together to mitigate this with significant success. We are grateful for practical support from a number of parties, including Liverpool City Council, Merseyside Police, Liverpool FC Foundation, Positive Pathways, Anfield Boxing Club and Sports Alive. These efforts continue to pay significant dividends, with much lower incidence of disruptive behaviour.

Fit and Fed

Thanks to funding through the HAF programme, MPAC, Liverpool FC Foundation and the City Council’s Local Neighbourhood Fund, our holiday activity programme continues apace, with over 100 children attending at various times throughout the year. We are grateful to our staff and volunteers for their incredible support to run these camps, and to Pauline Melia, who has led the provision of healthy food to the children.

Building maintenance

Following significant maintenance/upgrade works in recent years, we continue to maintain our premises. There were no material programmes undertaken in the year but we are committed to renewing the Cruyff Court in April 2025 – this encompasses the laying of a new playing service and maintenance of the cage structure surrounding the court. We are grateful to the Johann Cruyff Foundation and to Liverpool FC Foundation for their financial support of this programme.

Café facility

We have retained our café space as an area where our users are able to socialise before and after activities at the Centre, whilst also supporting our holiday camp programmes and weekend football.

FINANCIAL REVIEW

Reserves Policy

The Trustees regularly review the organisation’s reserves, and the Charity holds unrestricted funds for the purpose of supporting its charitable objectives and activities. Where grant income and other incoming resources are received and designated for a specific project, restricted funds are created with incoming resources and resources expended in respect of that project being allocated to the fund.

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS TRUSTEES’ ANNUAL REPOR - CONTINUED For the year ended 31 March 2025

The Charity aims to hold reserves to cover three months’ worth of committed expenditure. As at the year end, based on the Charity’s budget for the following year, this amount was £86,727. The unrestricted cash balance at the year-end was £135,201.

Underlying financial performance

This has been another challenging year and we have reported a significant deficit for the year, although much of this is attributable to the accounting impact of the expansion of the Centre during 2015, and our performance for the year exceeded our budget, although this was largely due to cost savings from our payroll, and a small out-performance in hire income. The fundraising environment remains challenging, but we were successful in securing funding via the National Lottery’s Awards for All programme, which has enabled us to undertake a pilot programme, opening the Centre to community use at weekends. We remain confident of the Centre’s long-term sustainability and expect an upturn in our ability to generate income once the local economy recovers, as well as an improvement in our ability to secure grant funding.

Plans for Future Periods

We remain committed to ensuring that our centre continues to offer the services that our community needs at prices they can afford and we are exploring multiple funding opportunities to enable us to do so, in the absence of which we will make use of our existing reserves in the short-term to achieve this goal.

STATEMENT OF TRUSTEES RESPONSIBILITIES

Company law requires the Directors to prepare financial statements for each financial period that give a true and fair view of the state of affairs of the company and of its income and expenditure for that period. In preparing those financial statements, the Directors are required to:

select suitable accounting policies and then 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 company will continue as a going concern;
state whether applicable accounting standards have been followed, subject to any material departure disclosed and explained in the financial statements.

The Directors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

By Order of the Board ……………………………………………….. Jeni J Nolan, Chair

12 February 2026

………………………………………………..

Date

INDEPENDENT EXAMINER'S REPORT TO THE MEMBERS OF ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED I report on the accounts for the year ended 31 March 2025 set out on pages 9 to 19. Respective responsiblllties of trustees and examlner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider Ihat an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is required. It is my responsibility to: examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the General Directions given by the Charity Commission (under section 145 (5)(b) of the Charilies Act, and to state whether particular matters have come to my attention. Basls of the Independent examlner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts; and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view, and the report is limited to those matters set out in the statement below. Independent examlner's statement In connection with my examination, no matter has come to my attention: which gives me reasonable cause to believe that, in any material respect, the requirements: a. to keep accounting records in accordance with section 130 of the Charities Act. and b. to prepare accounts which accord wilh the accounling records, comply with the accounting requirements of the Charities Act have not been met. or 2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Signed:... Date.. Name: Keith J Miller. FCA Monetta LLP 110-114 Duke Street, Liverpool, L15AG

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED STATEMENNOTES TO THE FINANCIAL STATEMENTS OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) For the year ended 31 March 2025 For the year ended 31 March 2025

There are no recognised gains or losses other than the net movement in funds for the above two financial years. All incoming resources and resources expended derive from continuing activities.

The notes form part of these financial statements

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED BALANCE SHEET AT 31 MARCH 2025 NOTES TO THE FINANCIAL STATEMENTS Registration number: 05403622 For the year ended 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006with respect to accounting records and preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The financial statements were approved by the board of trustees and signed on its behalf by:

…………………………………………. J Nolan, Chair —_—

…………………………………………. A Hughes, Treasurer ‘ q -

12 February 2026 Date

………………………………………….

12 February 2026 …………………………………………. Date

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

These notes form part of the financial statements

1. ACCOUNTING POLICIES

Accounting convention

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared under the historical cost convention, the Companies Act 2006, the Charities Act 2011 and ‘Accounting and Reporting by Charities: Statement of Recommended Practice for Charities’ applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). The charity has taken advantage of the disclosure exemption in preparing these financial statements, as permitted by FRS 102, the requirements of Section 7 Statement of Cash Flows .

The accounts are prepared in sterling, which is the functional currency of the charity and monetary amounts in these financial statements are rounded to the nearest £.

Going Concern

At the time of approving the accounts, the trustees have 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 accounts.

Income

Incoming recognition

All incoming resources are included on the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy

Incoming Resources with Related Expenditure

Where incoming resources have related expenditure (as with fundraising or contract income) the incoming resources and related expenditure are reported gross in the SoFA

Grants and Donations

Grants and donations are only included in the SoFA when the Charity has unconditional entitlement to the resource.

During the year we have adjusted the treatment of certain historic grants that were expended on capital projects to better reflect the requirements of the SORP. As a result, certain balances that were previously included in deferred income have been credited to the SoFA, also resulting in a prior period adjustment. The effect of these adjustments on our previously reported results is as follows:

Contractual Income and Performance Related Grants

This is only included in the SoFA once the related goods or services have been delivered.

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

Volunteer Help

The value of any voluntary help received is not included in the accounts.

Investment Income

This is included in the accounts when receivable.

Expenditure and Liabilities

Liability Recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to that expenditure.

Governance Costs

These include costs of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.

Grants and Performance Conditions

Where the charity gives a grant with conditions for its payment being a specific level of service output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specific service or output.

Grants payable without Performance Conditions

These are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Fixed assets for use by the Charity

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. The following rates and methods are used:

Land & Buildings - 4% on cost Plant & Equipment - 10-20% on cost Fixtures & Fittings - 10-20% on cost

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

Taxation

The charity is exempt from corporation tax on its charitable activities and is registered for VAT. As a registered charity the company benefits from rates relief.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025 For the year ended 31 March 2025

ANFIELD SPORTS AND COMMUNITY CENTRE LIMITED NOTES TO THE FINANCIAL STATEMENTS For the year ended 31 March 2025

16 Trustees’ Remuneration and Benefits

There were no trustees’ remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

17 Trustees’ Expenses

Travel expenses of £nil were paid to trustees during the year ended 31 March 2025 (included in note 8 under staff travel) (2024: £nil).

18 Capital Commitments

At the year end, the company had capital commitments of £60,930 in relation to the renewal of the Cruyff Court. (2024: £nil). An amount of £17,738 is included in prepayments in relation to the advance ordering of materials which had not been delivered to the site as at the year end, and which accordingly are not included in tangible fixed assets at the balance sheet date.

19 Contingent liabilities

Although certain grants related to capital expenditure have been released in full to the SoFA, some of those grants remain subject to potential clawback in the event that monitoring conditions are not met. The charity believes the risk of such clawback to be minimal and accordingly no liability is recognised in these accounts.