**WIRRAL CHANGE ANNUAL REPORT** Wirral Change Limited – Contents of the Financial Statements FOR THE YEAR ENDED 31  MARCH 2025 COMPANY REGISTRATION 0151 649 8177 NUMBER: 05844145 https://wirralchange.org.uk/ info@wirralchange.org.uk CHARITY REGISTRATION NUMBER: 1117333 St Laurence's School, St Laurence Dr, Birkenhead CH41 3JD 



## **CONTENTS** 

03 Company Information Pp[—_CS=] 04 Corporate structure, governance and management 7, 06 Chair report 7 07 Message from the CEO Pp[—SCS=O] 08 Our Highlights & Accomplishments Pp[—SCS‘(:?] 11 The Wirral Change team Pp[—‘CtC‘(?] 15 Our community >[—S‘éO] 16 Outcomes, insight & feedback Pp[——‘(:?] 19 Thank you partners & funders Pp 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

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 2024. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in March 2005. 

## **REFERENCE AND ADMINISTRATIVE DETAILS:** 

Registered Company Number 05844145 (England and Wales) 

## **Registered Charity Number:** 

1117333 

## **Registered Office:** 

12-14 St Laurence School St Laurence Drive Birkenhead Merseyside CH41 3JD 

## **Business Address:** 

As Above 

## **Trustees:** 

M J Gabriel (Chair) S Ahmed (resigned 11 November 2024) S Henry D Gould G M Lindfield I McDougall L Neagu 

## **Company Secretary:** 

Clint Agard 

## **Bankers:** 

Unity Trust Bank plc Four Brindley Place Birmingham B1 2JB 

## **Auditor:** 

Xeinadin Audit Limited 46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR 

3 



Wirral Change Limited – TRUSTEES’ ANNUAL REPORT for the year ended 31 March 2025 

## **STRUCTURE, GOVERNANCE & MANAGEMENT** 

## **Governing document** 

The organisation which is a registered charity limited by guarantee was incorporated 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** 

The Trustees, who are also directors for the purpose of company law, present their annual report and financial statements for the year ended 31 March 2024. 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** 

Wirral Change Limited has a Management Board who meets at least 4 times per year and is responsible for the strategic direction and policy of the Charity. There are three staff Management team members who individually line manage the outreach team. 

## **Public Benefit** 

When planning and programming activities for the local residents of Birkenhead and the surrounding areas; the Trustees of Wirral Change are mindful of the Charity Commissions guidelines on Public Benefit. 

4 



Wirral Change Limited – TRUSTEES’ ANNUAL REPORT - CONTINUED for the year ended 31 March 2025 

## **STRUCTURE, GOVERNANCE & MANAGEMENT** 

## **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: 1. Loss of funding stream 2. Lack of community involvement and take-up 3. 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. 

• Wirral Change ensures community involvement and take-up through regular consultation with users and publicising of activities and services. 

**OBJECTIVES AND ACTIVITIES** The principle aims and objectives of the charity are: • To promote, for the benefit of the inhabitants of The Wirral and the surrounding area of Merseyside, the provision of facilities for education of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of the said inhabitants. 

• To promote general charitable purposes for the benefit of the communities of The Wirral and the surrounding area of Merseyside 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 relieve poverty, advance education and promote general charitable purposes beneficial to the community in The Wirral by promoting the effective use of their charitable resources. 

• To promote the efficiency and effectiveness of charities run by and/or serving the ethnic minority communities in the Wirral by promoting the effective use of charitable resources. 

**Reserves Policy** The Trustees have a set reserves policy which requires that reserves be maintained at a level which ensures that the charity’s core activity could continue during a period of unforeseen difficulties and that a proportion of reserves be maintained in readily available form. Wirral Change does not intentionally carry a surplus of reserved funds as grants are allocated per financial year and are usually must be spent within that financial year. 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **CHAIR REPORT** 

_The past year has been a significant milestone in Wirral_ ’ _Change s journey. Against a backdrop of economic uncertainty and growing community need, the organisation has achieved more than many would have thought possible, and I look ahead with confidence to the next stage of our development._ 

_As Chair, I have been encouraged by the Trustees_ ’ _shared commitment to expanding support for ethnic minority communities, while also strengthening the organisation_ ’ _s capacity to deliver this work in a sustainable and responsible way._ 

_We have placed particular emphasis on improving the quality and reach of our programmes, ensuring services remain accessible, strucutred, and responsive to those who rely on them. Alongside this, we have continued to prioritise partnership working and community engagement, recognising that trusted local relationships are essential to achieving lasting impact._ 

_The recent upgrades to our building have been transformative. Improved accessibility to our upstairs classrooms, alongside the growth of our community hub and warm meals provision, has significantly strengthened the social impact of our work. These improvements reflect both the ambition of the organisation and the potential that can be realised through strong partnerships. Throughout the year, our team has demonstrated professionalism, adaptability, and a deep understanding of the diverse communities we serve._ 

_While pressures remain, I am optimistic about the year ahead. With a dedicated staff team, strong governance, and trusted local relationships, Wirral Change is well placed to continue growing its impact and supporting communities with confidence and purpose._ 

_In closing, I would like to recognise the people who make Wirral Change what it is. Our staff, volunteers, and management team have shown resilience and a genuine commitment to the communities we serve. Their collective efforts have not only sustained the organisation but positioned it strongly for the future._ 

_Prepared by_ _**MARTIN GABRIEL CHAIR OF WIRRAL CHANGE**_ 

6 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **MESSAGE FROM THE CEO** 

_As we look ahead to the next financial year, there remains understandable uncertainty around funding for local authorities and community organisations, with many awaiting decisions from central government. Despite these challenges, Wirral Change remains firmly committed to supporting ethnic minority and migrant communities across Wirral and beyond. Our work at grassroots level continues to be a powerful force for change, ensuring that those who face the greatest barriers have access to fairness, opportunity, and support._ 

_This year has been a successful and transformative period for Wirral Change. We have been proud to employ more local people from the communities we serve, helping them move from peer support roles into professional positions. Investing in our staff_ — _through Level 2 Information, Advice & Guidance training, interpreting qualifications, and ongoing development_ — _has been instrumental in strengthening the quality and reach of our services._ 

_We have also experienced natural changes within our team. While we said goodbye to some staff, we were delighted to welcome new colleagues and a number of dedicated volunteers who are now training for general advisory roles. We are beginning to see the unique strengths and specialist interests they bring, and we look forward to the positive impact they will have on the organisation._ 

_I want to express my heartfelt thanks to all staff and volunteers for their commitment, resilience, and adaptability during an unpredictable year. Their hard work ensures that our community continues to rely on us as a vital and trusted source of support._ 

_Finally, I extend our sincere gratitude to all the funders who have believed in our mission and enabled us to grow. We look forward to the new opportunities ahead as Wirral Change continues to evolve and push forward in its mission to create a fairer, more equal playing field for ethnic minority communities._ 

_Prepared by_ _**CLINT AGARD CEO OF WIRRAL CHANGE**_ 7 ~~4~~ 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **OUR HIGHLIGHTS & ACCOMPLISHMENTS** 

## **BN(O) PROJECT** 

Our BN(O) project supported holders of the British National (Overseas) status and their families as they settle in the UK  through practical support such as immigration advice at the allowed level, housing and employment guidance, English classes, wellbeing activities, and connecting families to local services. 

## **HAF** 

Wirral Change organised free holiday programmes during Easter and Summer for children aged 5-16, eligible for free school meals benefits. This year kids from diverse backgrounds received quality activities and meals thanks to this initiative. 

## **HAND-MADE GOODS FAIR** 

The fair we hosted celebrated creativity, support small independent creators, and provide a friendly space for people to shop locally, discover new talents, and enjoy a vibrant community atmosphere. 

8 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **OUR HIGHLIGHTS & ACCOMPLISHMENTS** 

## **SPORTS ENGLAND** 

Thanks to funding from Sport England, our staff gained professional qualifications in Zumba, Boxercise, and Yoga instruction. This has significantly expanded our free community exercise programme, enabling us to offer a wider range of inclusive, wellbeing-focused sessions. As a result, more local residents are engaging in regular physical activity and benefiting from improved mental and physical health. 

## **COMMUNITY HERO** 

Our football group coordinator was awarded Community Hero from Tranmere Rover FC for incrible community work. 

## **HEALTH AWARENESS AND SUBSTANCEMISUSE SUPPORT FOR ASYLUM SEEKERS** 

We delivered a dedicated health-awareness and substance-misuse advice session for asylum seekers residing in the Hoylake hotel. We also provided free NHS Community Health Checks to help identify early health risks and support better long-term outcomes. This outreach helped participants feel informed, supported, and more confident navigating local health services. 

9 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **OUR HIGHLIGHTS & ACCOMPLISHMENTS** 

## **COP MEETING** 

At Wirral Change, we had the honour of hosting the COP meeting! It was a huge success, with many in attendance and many amazing idea’s shared! 

## **LIVER HEALTH CHECK** 

We delivered a straightforward and efficient Hepatitis C screening, including on-site testing conducted by a trained nurse. 

## **HEALTH PROMOTION EVENT – SMALL STEPS, BIG CHANGES** 

Our Small Steps, Big Changes event promoted healthier lifestyle choices by offering simple strategies to cut down on alcohol intake. Participants enjoyed a range of healthy mocktail recipes, helping them discover tasty, alcohol-free alternatives that support long-term wellbeing. 

10 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **THE WIRRAL CHANGE TEAM** 


**----- Start of picture text -----**<br>
CEO Deputy CEO<br>@ GD<br>> Senior management \_—<br>Finance Manager General Manager<br>Ga» Gal»<br>-—— ee Team leaders<br>Funding & Finance Social Inclusion Asylum & Community Employment & Funding &<br>Development Assistant Team Leader Resettlement Connector Wellbeing Team Development<br>Officer Support Team Leader Assistant / Senior<br>Leader Administrator<br>eo @ - @  @<br>Funding & Key Worker /<br>DevelopmentAssistant Team LeaderAssistant Key Worker General Senior Employment& Wellbeing Employment& Wellbeing<br>CoordinatorGroups WellbeingHealth &Advisor Team LeaderAssistantAdvisor / GeneralAdvisor Officer / TeamAssistantLeader EmploymentOfficer<br>Health & General GeneralAdvisor GeneralAdvisor & WellbeingOfficer<br>Wellbeing Advisor<br>Advisor<br>General<br>Advisor<br>Admin team Domestic team<br>Administrator<br>Administrator Cleaner Caretaker Cook<br>Assistant<br>**----- End of picture text -----**<br>


11 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **THE WIRRAL CHANGE TEAM** 

## **STAFF LANGUAGE PROFICIENCY OVERVIEW** 

Our staff members are a diverse and multilingual team, speaking an impressive 18 languages. This linguistic richness allows us to connect with people from various cultural backgrounds, ensuring that we can provide effective support and build meaningful relationships with individuals from all walks of life. 

## **STAFF MULTILINGUAL CAPABILITIES** 

The majority of staff are bilingual, with 69% speaking 2 languages. 

- -» B@ TrilingualBilingual (Speak(Speak2languages)3 

Over 30% speak 3 or more languages, enhancing communication, outreach, and service delivery across diverse communities. 

12 




**----- Start of picture text -----**<br>
INSIGHTS INSIGHTS<br>(Sie ON HOW OUR STAFF VIEW ON HOW OUR STAFF VIEW<br>te ' ~<br>WIRRAL CHANGE  WIRRAL CHANGE<br>**----- End of picture text -----**<br>


— “ _A positive difference to people_ ’ _s lives here in the community, so we love helping out people, supporting them with whatever thing it is they need help with._ ” 

— “ _I enjoy when I reach my goal of helping other people reach their goals, especially making a person leave happier than when they arrived._ ” 

— “ _We often support people who are struggling, and this is their first port of call. They_ ’ _re often new to the country so they don_ ’ _t know how to navigate the processes_ – _we help bridge gaps between services._ ” 

— “ _I enjoy seeing people come back to us with changed mindsets and tell us the work that we_ ’ _ve done has helped them improve their confidence and wellbeing._ ” 

— “ _I see the empowerment in people every day coming to Wirral Change, whether it_ ’ _s in the chance to connect, build skills or to explore more opportunities than thoughts possible._ ” 

Wirral Change Limited – Annual Report for the year ended 31 March 2025 

13 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

SHAHELA SEEVAN SARA JESSICA 

NSREN 

SOLOMON 

ALEKSANDRA 

ARAS DANIEL ADIL TOM SOPHY FARJANA SIAN AMNA SHERZAD SARHANG MUATAIB ILMA 

## **VOLUNTEERS AND FRIENDS OF WIRRAL CHANGE** 

Our foundations are built from the champions who help make things happen at Wirral Change. 

We send our up-most gratitude towards all the volunteers that supported us this year… 

14 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **COUNTRY OF** COUNTRY OF **ORIGIN** ORIGIN 

THE DATA INDICATES SIGNIFICANT CLIENT REPRESENTATION FROM SYRIA, IRAN, AND IRAQ, ALONG WITH CONTRIBUTIONS FROM VARIOUS COUNTRIES SUCH AS BANGLADESH, ROMANIA, AND UKRAINE. THERE IS ALSO A NOTABLE PRESENCE FROM HONG KONG, AFGHANISTAN, AND SUDAN. 

## **OUR** OUR **COMMUNITY** COMMUNITY 

Wirral Change recognises the cultural differences within this diverse group, directing customised services and outreach initiatives to deliver meaningful support. 

15 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **OUTCOMES, INSIGHT & FEEDBACK** 

We are excited to share an overview of our achievements for the communities we serve. Below are the outcomes that Wirral Change has accomplished from April 2024 to March 2025. 

## **ASYLUM RESETTLEMENT TEAM** 

## **OUTCOMES** 

## **Engagement** 

engaged with **1,992** Asylum Seekers and Refugee individuals & families 

## **Achievements** 

achieved **110%** of our contracts’ target, successfully helping clients gain access to housing support, GP registrations, assistance with benefits, and food support 

Snapshot of the common services provided:– providing SIM cards (14%), ESOL registrations (16,5%), Issuing Internal Foodbank Parcel (12%), Claim UC (10,7%), Improving Digital Skills (7%) 

## **Feedback** 

**92%** clients shared that our advice and guidance have significantly enhanced their quality of life by helping them access essential resources and services. 

**78%** of clients noted an increased availability of housing information and resources. Furthermore, **72%** of clients experienced affordable access to crucial financial services, contributing to a more informed and sustainable lifestyle. 

## **TOP Services Offered** 

The project seeks to establish a friendly atmosphere for newly arrived refugees and asylum seekers in Wirral, helping them find their way and settle into their new community. It aims to provide support for their integration and assist them in adapting to life in the UK. 

engaged with **544** clients 

## **ASK US WIRRAL** Project 

achieved a total of **£49,960.65** in benefits for beneficiaries. 

16 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 

## **OUTCOMES, INSIGHT & FEEDBACK** 

## HEALTH & WELLBEING TEAM 

The team is committed to changing the lives of our clients by greatly enhancing their health and well-being, which encompasses physical, mental, and social aspects. We aim to make health services available to everyone, no matter their economic or social circumstances. Each week, Wirral Change hosts a variety of inclusive events that cater to different social groups. These gatherings are intended to build a sense of community and support, welcoming carers, Polish, Ukrainian, Iranian, Latin-American, Arabic, women’s, and men's groups, along with attendees from Chinese schools. 

5827 ATTENDANCES at our weekly social group and exercise groups 

## Key metrics 

## **Soft Outcomes** 

Individuals experience dramatic improvements in their health and wellbeing, including better physical, mental and social health, increasing self-confidence and selfesteem. 

## **93%** 

## **90%** 

## **97%** 

**reported improvements in their overall health and wellbeing, lifestyle, and prospects** 

**reported having a more active lifestyle** 

**reported an improvement in their confidence and self-esteem** 

17 



Wirral Change Limited – Annual Report for the year ended 31 March 2025 SO Wh. 4 / ; we ~*~ 2 ; }. ; OUTCOMES **OUTCOMES, INSIGHT** , INSIGHT **EMPLOYMENT & FEEDBACK** & FEEDBACK **TEAM** q V **OUR  SERVICES INCLUDE:** sf **OUTCOMES:** Our employment programme is committed to empowering marginalised ethnic minority communities by helping them acquire essential life skills and find sustainable job opportunities beyond the **Engagement** usual mainstream sectors. e engaged with ngaged with **500** 500 people people We emphasise providing personalised support to individuals, guiding them through skill-building workshops, job readiness training, and tailored career advice. By offering these resources, we aim to help **117%** 117% o of our targeted KPI was f our targeted KPI was individuals break free from the typical employment cycles found in m met, with clients receiving et, with clients receiving industries like restaurants, factories, barber shops, and takeaways. e employment support mployment support Our objective is to open up a variety of career paths and create opportunities that lead to long-term financial independence, personal growth, and better integration into the workforce. people gained improvement in lifeskills 

**96%** people gained improvement in lifeskills **41% people entered sustainable employment 11%** people have gained volunteering and/orwork experience 

96% 52% 60% **clients** shared their **clients** reported feeling **individuals** stated they improved educational more confident navigating can better keep in contact opportunities and the online platforms for their with family and friends via development of new skills job search email or social media 

## **SOCIAL MEDIA ANALYSIS** 

Unveiling the dynamics of online audience engagement, the following insights harvested from social media illuminate key trends. These findings not only provide valuable perspectives but also contribute to a comprehensive understanding of our social media activity. 


**----- Start of picture text -----**<br>
21K 2,5K 3,1K<br>Facebook reach Instagram reach Facebook Page likes<br> 126.1% 246.5% 130,1%<br>**----- End of picture text -----**<br>


Compare the reach from this period to the previous one. 


**----- Start of picture text -----**<br>
4,3K<br>Facebook followers<br>1,2K<br>Instagram followers<br>**----- End of picture text -----**<br>


18 



## **OUR PARTNERS** 

**We at Wirral Change make sure to surround ourselves with the best partner organisations out there.** 

19 



## **OUR FUNDERS** 

**We express our sincere gratitude to our funders whose generous support has made it possible for us to successfully implement and carry out these impactful initiatives.** 

20 



**Charity registration number 1117333 (England and Wales)** 

**Company registration number 05844145** 

# **WIRRAL CHANGE LIMITED** 

# **ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025** 



## **WIRRAL CHANGE LIMITED** 

## **LEGAL AND ADMINISTRATIVE INFORMATION** 

|**Trustees**|Ms S Henry||
|---|---|---|
||Mr M J Gabriel||
||Ms D Gould||
||Ms G M Lindfield||
||Ms L McDougall||
||Mr L Neagu||
|**Secretary**|Mr C Agard||
|**Senior management**|Mr C Agard|Chief executive officer|
||Mrs S Ahmed|Deputy chief executive officer|
||Mrs Y Liu|General manager|
||Mr E To|Finance manager|
|**Charity number (England and Wales)**|1117333||
|**Company number**|05844145||
|**Registered office**|St Laurence's School||
||12-14 St Laurence Drive||
||Birkenhead||
||Merseyside||
||CH41 3JD||
|**Auditor**|Xeinadin Audit Limited||
||46 Hamilton Square||
||Birkenhead||
||Wirral||
||Merseyside||
||CH41 5AR||
|**Bankers**|Unity Trust Bank plc||
||Four Brindley Place||
||Birmingham||
||B1 2JB||





## **WIRRAL CHANGE LIMITED** 

## **CONTENTS** 

||**Page**|
|---|---|
|Message from the Chair and CEO|1|
|Trustees' report|2 - 5|
|Statement of trustees' responsibilities|6|
|Independent auditor's report|7 - 9|
|Statement of financial activities|10|
|Balance sheet|11|
|Statement of cash flows|12|
|Notes to the financial statements|13 - 29|





## **WIRRAL CHANGE LIMITED** 

## **MESSAGE FROM THE CHAIR AND CEO** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **Message from the Chair** 

The past year has been a significant milestone in Wirral Change’s journey. Against a backdrop of economic uncertainty and growing community need, the organisation has achieved more than many would have thought possible, and I look ahead with confidence to the next stage of our development. 

As Chair, I have been encouraged by the Trustees’ shared commitment to expanding support for ethnic minority communities, while also strengthening the organisation’s capacity to deliver this work in a sustainable and responsible way. 

We have placed particular emphasis on improving the quality and reach of our programmes, ensuring services remain accessible, strucutred, and responsive to those who rely on them. Alongside this, we have continued to prioritise partnership working and community engagement, recognising that trusted local relationships are essential to achieving lasting impact. 

The recent upgrades to our building have been transformative. Improved accessibility to our upstairs classrooms, alongside the growth of our community hub and warm meals provision, has significantly strengthened the social impact of our work. These improvements reflect both the ambition of the organisation and the potential that can be realised through strong partnerships. Throughout the year, our team has demonstrated professionalism, adaptability, and a deep understanding of the diverse communities we serve. 

While pressures remain, I am optimistic about the year ahead. With a dedicated staff team, strong governance, and trusted local relationships, Wirral Change is well placed to continue growing its impact and supporting communities with confidence and purpose. 

In closing, I would like to recognise the people who make Wirral Change what it is. Our staff, volunteers, and management team have shown resilience and a genuine commitment to the communities we serve. Their collective efforts have not only sustained the organisation but positioned it strongly for the future. 

## _**Martin Gabriel - Chair**_ 

## **Message from the CEO** 

As we look ahead to the next financial year, there remains understandable uncertainty around funding for local authorities and community organisations, with many awaiting decisions from central government. 

Despite these challenges, Wirral Change remains firmly committed to supporting ethnic minority and migrant communities across Wirral and beyond. Our work at grassroots level continues to be a powerful force for change, ensuring that those who face the greatest barriers have access to fairness, opportunity, and support. 

This year has been a successful and transformative period for Wirral Change. We have been proud to employ more local people from the communities we serve, helping them move from peer support roles into professional positions. Investing in our staff—through Level 2 Information, Advice & Guidance training, interpreting qualifications, and ongoing development—has been instrumental in strengthening the quality and reach of our services. 

We have also experienced natural changes within our team. While we said goodbye to some staff, we were delighted to welcome new colleagues and a number of dedicated volunteers who are now training for general advisory roles. We are beginning to see the unique strengths and specialist interests they bring, and we look forward to the positive impact they will have on the organisation. 

I want to express my heartfelt thanks to all staff and volunteers for their commitment, resilience, and adaptability during an unpredictable year. Their hard work ensures that our community continues to rely on us as a vital and trusted source of support. 

Finally, I extend our sincere gratitude to all the funders who have believed in our mission and enabled us to grow. We look forward to the new opportunities ahead as Wirral Change continues to evolve and push forward in its mission to create a fairer, more equal playing field for ethnic minority communities. 

## _**Clint Agard - CEO**_ 

- 1 - 



## **WIRRAL CHANGE LIMITED** 

## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

The trustees present their annual report and financial statements for the year ended 31 March 2025. 

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". 

## **Objectives and activities** 

The principle aims and objectives of the charity are: 

- To promote, for the benefit of the inhabitants of The Wirral and the surrounding area of Merseyside, the provision of facilities for education of individuals who have need of such facilities by reason of their youth, age, infirmity or disablement, financial hardship or social and economic circumstances or for the public at large in the interests of social welfare and with the object of improving the condition of the said inhabitants. 

- To promote general charitable purposes for the benefit of the communities of The Wirral and the surrounding area of Merseyside 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 relieve poverty, advance education and promote general charitable purposes beneficial to the community in The Wirral by promoting the effective use of their charitable resources. 

- To promote the efficiency and effectiveness of charities run by and/or serving the ethnic minority communities in the Wirral by promoting the effective use of charitable resources 

## _Public benefit_ 

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake. 

## **Achievements and performance** 

## _Significant activities and achievements against objectives_ 

Engagement - engaged with 1,992 Asylum Seekers and Refugee individuals & families. 

Achievements - 782 clients gained access to housing support, GP registrations, help with benefits and food support. Snapshot of the common services provided:– providing SIM cards (106), ESOL registrations (129), Issuing Internal Foodbank Parcel (97), Claim UC (84), Improving Digital Skills (54) 

## Feedback 

- 92% clients shared that our advice and guidance have significantly enhanced their quality of life by helping them access essential resources and services. 

- 78% of clients noted an increased availability of housing information and resources. 

- 72% of clients experienced affordable access to crucial financial services, contributing to a more informed and sustainable lifestyle. 

## _**Our Highlights and Accomplishments**_ 

## _BN(O) Project_ 

Our BN(O) project supported holders of the British National (Overseas) status and their families as they settle in the UK through practical support such as immigration advice at the allowed level, housing and employment guidance, English classes, wellbeing activities, and connecting families to local services. 

## _HAF_ 

Wirral Change organised free holiday programmes during Easter and Summer for children aged 5-16, eligible for free school meals benefits. This year kids from diverse backgrounds received quality activities and meals thanks to this initiative. 

- 2 - 



## **WIRRAL CHANGE LIMITED** 

## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## _Hand-made Goods Fair_ 

The fair we hosted celebrated creativity, support small independent creators, and provide a friendly space for people to shop locally, discover new talents, and enjoy a vibrant community atmosphere. 

## _Sports England_ 

Thanks to funding from Sport England, our staff gained professional qualifications in Zumba, Boxercise, and Yoga instruction. This has significantly expanded our free community exercise programme, enabling us to offer a wider range of inclusive, wellbeing-focused sessions. As a result, more local residents are engaging in regular physical activity and benefiting from improved mental and physical health. 

## _Community Hero_ 

Our football group coordinator was awarded Community Hero from Tranmere Rover FC for incredible community work. 

## _Health Awareness and Substance-Misuse Support for Asylum Seekers_ 

We delivered a dedicated health-awareness and substance-misuse advice session for asylum seekers residing in the Hoylake hotel. We also provided free NHS Community Health Checks to help identify early health risks and support better long-term outcomes. This outreach helped participants feel informed, supported, and more confident navigating local health services. 

## _COP Meeting_ 

At Wirral Change, we had the honour of hosting the COP meeting! It was a huge success, with many in attendance and many amazing idea's shared! 

## _Liver Health Check_ 

We delivered a straightforward and efficient Hepatitis C screening, including on-site testing conducted by a trained nurse. 

## _Health Promotion Event  - Small Steps, Big Changes_ 

Our Small Steps, Big Changes event promoted healthier lifestyle choices by offering simple strategies to cut down on alcohol intake. Participants enjoyed a range of healthy mocktail recipes, helping them discover tasty, alcohol-free alternatives that support long-term wellbeing. 

## **Financial review** 

In reviewing the overall financial standing of the charity there was a net increase during the year in net assets of £5,999 (2024 - £17,706. This resulted from a deficit of £28,810 on General Fund (2024 – Surplus £24,083) and a surplus of £34,809 on restricted funds (2024 – deficit £41,789). 

## _Going concern_ 

After making appropriate enquiries, the Board of Trustees has a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the Statement of Accounting Policies. 

## _Reserves policy_ 

The Trustees have a set reserves policy which requires that reserves be maintained at a level which ensures that the charity’s core activity could continue during a period of unforeseen difficulties and that a proportion of reserves be maintained in readily available form. Wirral Change does not intentionally carry a surplus of reserved funds as grants are allocated per financial year and are usually must be spent within that financial year. 

The charities unrestricted free reserves at 31 March 2025 were £482,877 (2024: £618,663). 

- 3 - 



## **WIRRAL CHANGE LIMITED** 

## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## _Major risks_ 

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: 

1. Loss of funding stream 

2. Lack of community involvement and take-up 

3. 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. 

- Wirral Change ensures community involvement and take-up through regular consultation with users and publicising of activities and services. 

## **Structure, governance and management** 

The organisation which is a registered charity limited by guarantee was incorporated 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. 

The Trustees, who are also directors for the purpose of company law, present their annual report and financial statements for the year ended 31 March 2025. 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). 

The Trustees who served during the year and up to the date of signature were: 

Ms S Henry Mr M J Gabriel Ms D Gould Ms G M Lindfield Ms L McDougall Mr L Neagu S Ahmed (Resigned 11 November 2024) 

## _Recruitment and appointment of 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_ 

Wirral Change Limited has a Management Board who meets at least 4 times per year and is responsible for the strategic direction and policy of the Charity. There are three staff Management team members who individually line manage the outreach team. 

## _Other matters_ 

When planning and programming activities for the local residents of Birkenhead and the surrounding areas; the Trustees of Wirral Change are mindful of the Charity Commissions guidelines on Public Benefit. 

- 4 - 



## **WIRRAL CHANGE LIMITED** 

## **TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **Auditor** 

In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as auditor of the company will be put at a General Meeting. 

## **Disclosure of information to auditor** 

Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to identify such relevant information and to establish that the auditor is aware of such information. 

The trustees' report was approved by the Board of Trustees. 

Mr M J Gabriel **Trustee** 

19 December 2025 

- 5 - 



## **WIRRAL CHANGE LIMITED** 

## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

The trustees, who are also the directors of Wirral Change Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). 

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year. 

In preparing these 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; 

- make judgements and estimates that are reasonable and prudent; 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. 

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

- 6 - 



## **WIRRAL CHANGE LIMITED** 

## **INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF WIRRAL CHANGE LIMITED** 

## **Opinion** 

We have audited the financial statements of Wirral Change Limited (the ‘charity’) for the year ended 31 March 2025 which comprise the statement of financial activities, the balance sheet, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 _The Financial Reporting Standard applicable in the UK and Republic of Ireland_ (United Kingdom Generally Accepted Accounting Practice). 

In our opinion, the financial statements: 

- give a true and fair view of the state of the charitable company's affairs as at 31 March 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended; 

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and 

- have been prepared in accordance with the requirements of the Companies Act 2006. 

## **Basis for opinion** 

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the _Auditor's responsibilities for the audit of the financial statements_ section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. 

## **Conclusions relating to going concern** 

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate. 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. 

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report. 

## **Other information** 

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. 

We have nothing to report in this regard. 

## **Opinions on other matters prescribed by the Companies Act 2006** 

In our opinion, based on the work undertaken in the course of our audit: 

- the information given in the trustees' report for the financial year for which the financial statements are prepared, which includes the directors' report prepared for the purposes of company law, is consistent with the financial statements; and 

- the directors' report included within the trustees' report has been prepared in accordance with applicable legal requirements. 

- 7 - 



## **WIRRAL CHANGE LIMITED** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF WIRRAL CHANGE LIMITED** 

## **Matters on which we are required to report by exception** 

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report included within the trustees' report. 

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: 

- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or 

- the financial statements are not in agreement with the accounting records and returns; or 

- certain disclosures of trustees' remuneration specified by law are not made; or 

- we have not received all the information and explanations we require for our audit; or 

- the trustees were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the trustees' report and from the requirement to prepare a strategic report. 

## **Responsibilities of trustees** 

As explained more fully in the statement of trustees' responsibilities, the trustees, who are also the directors of the charity for the purpose of company law, are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so. 

## **Auditor's responsibilities for the audit of the financial statements** 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. 

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below. 

## **Extent to which the audit was considered capable of detecting irregularities, including fraud** 

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows: 

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations; 

- we identified the laws and regulations applicable to the charity through discussions with trustees and other management, and from our knowledge and experience of charity sector; 

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011, data protection, anti-bribery, employment, and health and safety legislation; 

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management team and inspecting legal correspondence; and identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of noncompliance throughout the audit. 

- 8 - 



## **WIRRAL CHANGE LIMITED** 

## **INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF WIRRAL CHANGE LIMITED** 

We assessed the susceptibility of the charity's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by: 

- making enquiries of management team as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and 

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations. 

To address the risk of fraud through management bias and override of controls, we: 

- performed analytical procedures to identify any unusual or unexpected relationships; 

- tested journal entries to identify unusual transactions; 

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and 

- investigated the rationale behind significant or unusual transactions. 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to: 

- agreeing financial statement disclosures to underlying supporting documentation; 

- enquiring of management as to actual and potential litigation and claims; and 

- reviewing correspondence with HMRC and relevant regulators. 

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the trustees and other management and the inspection of regulatory and legal correspondence, if any. 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion. 

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https:// www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report. 

## **Use of our report** 

This report is made solely to the charitable company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company’s members as a body, for our audit work, for this report, or for the opinions we have formed. 

## **Helen Furlong FCCA (Senior Statutory Auditor)** 

For and on behalf of Xeinadin Audit Limited, Statutory Auditor Chartered Accountants 46 Hamilton Square Birkenhead Wirral Merseyside CH41 5AR 22 December 2025 

- 9 - 



## **WIRRAL CHANGE LIMITED** 

## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

|**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2025**<br>**2025**<br>**Notes**<br>**£**<br>**£**<br>**Income from:**<br>Donations and legacies<br>**3**<br>37,305<br>-<br>Charitable activities<br>**4**<br>36,950<br>972,868<br>Other trading activities<br>**5**<br>54,538<br>-<br>Investments<br>**6**<br>5,262<br>-<br>**Total income**<br>134,055<br>972,868<br>**Expenditure on:**<br>Charitable activities<br>**7**<br>162,865<br>938,059<br>**Total expenditure**<br>162,865<br>938,059<br>**Net income/(expenditure)**<br>(28,810)<br>34,809<br>Transfers between<br>funds<br>5,000<br>(5,000)<br>**Net movement in**<br>**funds**<br>**9**<br>(23,810)<br>29,809<br>**Reconciliation of funds:**<br>Fund balances at 1 April 2024<br>688,381<br>75,272<br>**Fund balances at 31 March**<br>**2025**<br>664,571<br>105,081|**Total**<br>**Unrestricted**<br>**Restricted**<br>**funds**<br>**funds**<br>**2025**<br>**2024**<br>**2024**<br>**£**<br>**£**<br>**£**<br>37,305<br>35,400<br>-<br>1,009,818<br>52,640<br>922,854<br>54,538<br>40,803<br>-<br>5,262<br>5,017<br>-<br>1,106,923<br>133,860<br>922,854<br>1,100,924<br>109,777<br>964,643<br>1,100,924<br>109,777<br>964,643<br>5,999<br>24,083<br>(41,789)<br>-<br>-<br>-<br>5,999<br>24,083<br>(41,789)<br>763,653<br>664,298<br>117,061<br>769,652<br>688,381<br>75,272|**Total**<br>**2024**<br>**£**<br>35,400<br>975,494<br>40,803<br>5,017<br>1,056,714<br>1,074,420<br>1,074,420<br>(17,706)<br>-<br>(17,706)<br>781,359<br>763,653|
|---|---|---|



The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. 

- 10 - 



## **WIRRAL CHANGE LIMITED** 

## **BALANCE SHEET** 

## _**AS AT 31 MARCH 2025**_ 

|**Notes**<br>**Fixed assets**<br>Tangible assets<br>**13**<br>**Current assets**<br>Debtors<br>**14**<br>Cash at bank and in hand<br>**Creditors: amounts falling due within**<br>**one year**<br>**15**<br>**Net current assets**<br>**Total assets less current liabilities**<br>**The funds of the charity**<br>Restricted income funds<br>**17**<br>Unrestricted funds<br>**18**|**2025**<br>**£**<br>131,933<br>480,528<br>612,461<br>(24,503)|**£**<br>181,694<br>587,958<br>769,652<br>105,081<br>664,571<br>769,652|**2024**<br>**£**<br>92,920<br>638,943<br>731,863<br>(37,928)|**£**<br>69,718<br>693,935|
|---|---|---|---|---|
|||||763,653|
|||||75,272<br>688,381|
|||||763,653|



The financial statements were approved by the trustees on 19 December 2025 

Mr M J Gabriel **Trustee** 

Company registration number 05844145 (England and Wales) 

- 11 - 



## **WIRRAL CHANGE LIMITED** 

## **STATEMENT OF CASH FLOWS** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

|**2025**<br>**Notes**<br>**£**<br>**£**<br>**Cash flows from operating activities**<br>Cash absorbed by operations<br>**22**<br>(29,505)<br>**Investing activities**<br>Purchase of tangible fixed assets<br>(134,171)<br>Investment income received<br>5,261<br>**Net cash used in investing activities**<br>(128,910)<br>**Financing activities**<br>Repayment of bank loans<br>-<br>**Net cash used in financing activities**<br>-<br>**Net decrease in cash and cash equivalents**<br>(158,415)<br>Cash and cash equivalents at beginning of year<br>638,943<br>**Cash and cash equivalents at end of year**<br>480,528|**2024**<br>**£**<br>(16,115)<br>5,017<br>(53)|**£**<br>(32,159)<br>(11,098)<br>(53)<br>(43,310)<br>682,253<br>638,943|
|---|---|---|



- 12 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **1 Accounting policies** 

## **Charity information** 

Wirral Change Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is St Laurence's School, 12-14 St Laurence Drive, Birkenhead, Merseyside, CH41 3JD. 

## **1.1 Accounting convention** 

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102. 

The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows. 

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

## **1.2 Going concern** 

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements. 

## **1.3 Charitable funds** 

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. 

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements. 

## **1.4 Income** 

Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received. 

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. 

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset. 

The charity recognises the fair value of donated use of facilities and services in accordance with FRS 102 and section 6 of the Charity SORP (FRS 102). Where a charity benefits from the use of premises under a peppercorn rent arrangement, the market value of the rent is recognised as both income and expenditure in the Statement of Financial Activities (SOFA). 

The fair value of donated facilities is determined based on market rates for equivalent premises in a similar location. The recognition of this donated benefit ensures that the financial statements provide a true and fair view of the charity’s operations. 

- 13 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **1 Accounting policies** 

## **(Continued)** 

Income from charitable activities includes income received under contract or where entitlement to the grant funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities when the related services have been provided, 

## **1.5 Expenditure** 

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably. 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use. 

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. 

Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. 

## **1.6 Tangible fixed assets** 

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. 

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases: 

Fixtures and fittings 15% on cost Computers 15% on cost 

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities. 

All equipment, fixtures and fittings with an original cost of less than £800, are written off in the year which the expenditure was incurred on the basis that due to the company's activities, there is no expectation that the cost will be recovered by way of future revenues. 

## **1.7 Impairment of fixed assets** 

At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 

## **1.8 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. Bank overdrafts are shown within borrowings in current liabilities. 

- 14 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **1 Accounting policies** 

## **(Continued)** 

## **1.9 Financial instruments** 

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. 

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. 

## _**Basic financial assets**_ 

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. 

## _**Basic financial liabilities**_ 

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method. 

## _**Derecognition of financial liabilities**_ 

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled. 

## **1.10 Employee benefits** 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. 

Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits. 

## **1.11 Retirement benefits** 

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due. 

- 15 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **2 Critical accounting estimates and judgements** 

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. 

## **3 Income from donations and legacies** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Donations and gifts|7,305|5,400|
|Donated use of facilities|30,000|30,000|
||37,305|35,400|



## **4 Income from charitable activities** 

||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2025**|**2024**|
||**£**|**£**|
|Performance related grants|1,009,818|975,494|
|**Analysis by fund**|||
|Unrestricted funds|36,950|52,640|
|Restricted funds|972,868|922,854|
||1,009,818|975,494|



- 16 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **4 Income from charitable activities (Continued) Performance related grants analysis** 

||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2025**|**2024**|
||**£**|**£**|
|Ask Us Wirral|39,778|33,488|
|Adder/s SMTR Proect|32,960|-|
|Big Lottery Community Hub||89,661|
|BME Health Intervention WBC||26,125|
|BME Health Improvements WBC|52,250|31,661|
|BAME Community Support WBC||224,672|
|Carers Wellbeing Wired|16,240|20,300|
|Recycling Project|6,439|-|
|CDW NHS|53,415||
|Community Hub|88,779||
|EU Settlement Scheme||15,613|
|NHS Wirral||53,415|
|Edsential HAF Holiday Activity|1,800|11,230|
|eVisa Transistion Fund|22,500|-|
|Involve North West Reachout|201,394|183,262|
|Henry Smith Strengthening Communities|90,000|60,000|
|TPP Project|108,663||
|WBC ILM Ways to Work|9,877|44,201|
|Other|36,950|52,640|
|Town Deal Fund|117,430|-|
|Sport England Movement Fund|11,863|-|
|HKBN (O) Project|55,000|-|
|Bridging the Gap||10,486|
|Sport England Tackling Inequalities||10,000|
|Digital Inclusion||2,650|
|HelpOut Wellbeing Support||43,592|
|Multiply Project|25,000|19,498|
|Wirral Household Support|39,480|43,000|
|||-|
||1,009,818|975,494|



- 17 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **5 Income from other trading activities** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Courses & fundraising|7,728|604|
|Room Hire|44,063|38,104|
|Translation Fee|2,747|2,095|
|Other trading activities|54,538|40,803|



## **6 Income from investments** 

||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|Interest receivable|5,262|5,017|



- 18 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **7 Expenditure on charitable activities** 

||**Charitable**|**Charitable**|
|---|---|---|
||**activities**|**activities**|
||**2025**|**2024**|
||**£**|**£**|
|Staff costs|792,976|758,211|
|Depreciation and impairment|22,196|14,926|
|Advertising|47|283|
|Bank charges|318|351|
|Cleaning|6,373|14,517|
|Donations to Livingstone St|4,093|12,032|
|Events & activities|14,845|19,311|
|Food parcels|33,275|34,521|
|Insurance|4,948|5,575|
|Office expenses|23,466|26,701|
|Professional fees|26,996|9,763|
|Refreshments|4,473|2,447|
|Rent & Rates|88,775|81,901|
|Repairs & Maintenance|6,074|7,482|
|Stationery & printing|6,731|8,029|
|Telephones|16,362|16,248|
|Training|16,943|6,786|
|Travel|7,729|8,432|
|Utilities|-|719|
|Volunteer expenses|6,983|6,311|
|Vouchers|11,168|18,160|
|Waste Disposal|5,805|5,817|
|Other Costs|5,494|3,095|
||1,106,070|1,061,618|
|**Share of support and governance costs (see note 8)**|||
|Governance|8,400|8,000|
||1,114,470|1,069,618|
|**Analysis by fund**|||
|Unrestricted funds|162,865|109,777|
|Restricted funds|938,059|964,643|
||1,100,924|1,074,420|



- 19 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **8 Support costs allocated to activities** 

|Governance costs<br>**Analysed between:**<br>Charitable activities<br>**9**<br>**Net movement in funds**<br>The net movement in funds is stated after charging/(crediting):<br>Fees payable for the audit of the charity's financial statements<br>Depreciation of owned tangible fixed assets|**2025**<br>**£**<br>8,400<br>8,400<br>**2025**<br>**£**<br>5,100<br>22,196|**2024**<br>**£**<br>8,000|
|---|---|---|
|||8,000|
|||**2024**<br>**£**<br>5,100<br>14,926|



## **10 Trustees** 

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. 

## **11 Employees** 

The average monthly number of employees during the year was: 

|Clerical & management<br>Caseworkers<br>Total<br>**Employment costs**<br>Wages and salaries<br>Social security costs<br>Other pension costs|**2025**<br>**Number**<br>4<br>29<br>33<br>**2025**<br>**£**<br>725,643<br>54,360<br>12,973<br>792,976|**2024**<br>**Number**<br>3<br>31|
|---|---|---|
|||34|
|||**2024**<br>**£**<br>696,057<br>49,820<br>12,334|
|||758,211|



There were no employees whose annual remuneration was more than £60,000. 

- 20 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **11 Employees** 

## **(Continued)** 

## **Remuneration of key management personnel** 

Key management personnel are deemed to be members of the senior management team, which consists of the Chief Executive, Deputy Chief Executive, General Manager and Finance Manager. Aggregate remuneration for the year, including employers national insurance and pension contributions, was £198,914 (2024 - £174,854). 

## **12 Taxation** 

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 

## **13 Tangible fixed assets** 

|**Fixtures and**<br>**fittings**<br>**£**<br>**Cost**<br>At 1 April 2024<br>57,063<br>Additions<br>123,291<br>At 31 March 2025<br>180,354<br>**Depreciation and impairment**<br>At 1 April 2024<br>17,909<br>Depreciation charged in the year<br>13,713<br>At 31 March 2025<br>31,622<br>**Carrying amount**<br>At 31 March 2025<br>148,732<br>At 31 March 2024<br>39,153<br>**14**<br>**Debtors**<br>**Amounts falling due within one year:**<br>Trade debtors<br>Prepayments and accrued income|**Computers**<br>**£**<br>47,685<br>10,880<br>58,565<br>17,120<br>8,483<br>25,603<br>32,962<br>30,565<br>**2025**<br>**£**<br>117,287<br>14,646<br>131,933|**Total**<br>**£**<br>104,748<br>134,171|
|---|---|---|
|||238,919|
|||35,029<br>22,196|
|||57,225|
|||181,694|
|||69,718|
|||**2024**<br>**£**<br>92,920<br>-|
|||92,920|



- 21 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **15 Creditors: amounts falling due within one year** 

|Other taxation and social security<br>Trade creditors<br>Other creditors<br>Accruals and deferred income<br>**16**<br>**Retirement benefit schemes**<br>**Defined contribution schemes**<br>Charge to profit or loss in respect of defined contribution schemes|**2025**<br>**£**<br>12,360<br>2,016<br>485<br>9,642<br>24,503<br>**2025**<br>**£**<br>12,973|**2024**<br>**£**<br>12,053<br>14,733<br>2,742<br>8,400|
|---|---|---|
|||37,928|
|||**2024**<br>**£**<br>12,334|



The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. 

## **17 Restricted funds** 

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. 

||**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|
||**2024**|**resources**|**expended**||**2025**|
||**£**|**£**|**£**|**£**|**£**|
|Ask Us Wirral|-|39,778|(39,778)|-|-|
|Adder/s SMTR Project|-|32,960|(32,960)|-|-|
|BME Health Improvements|-|52,250|(52,250)|-|-|
|Recycling Project|-|6,439|(6,439)|-|-|
|Town Deal Fund|-|117,430|(117,430)|-|-|
|Carers Welbeing|9,369|16,240|(18,000)|-|7,609|
|Community Hub Project|-|88,779|(88,779)|-|-|
|NHS Wirral CCG-CDW Project|52,146|53,415|(65,070)|-|40,491|
|TPP Project|-|108,663|(108,663)|-|-|
|Holiday Activity Fund (HAF)|1,186|1,800|(2,986)|-|-|
|HKBN(O) Settlement Project|-|55,000|(42,204)|-|12,796|
|ILM Ways to Work|2,459|9,877|(7,336)|(5,000)|-|
|Involve North West Reachout|-|201,394|(201,394)|-|-|
|Multiply Project|-|25,000|(25,000)|-|-|
|Strenthening Communities|10,112|90,000|(59,658)|-|40,454|
|eVisa Transistion Fund|-|22,500|(22,500)|-|-|
|Wirral Household Support Fund|-|39,480|(39,480)|-|-|
|Sport England Movement Fund|-|11,863|(8,132)|-|3,731|
||75,272|972,868|(938,059)|(5,000)|105,081|



- 22 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

|**17**|**Restricted funds**|||||**(Continued)**|
|---|---|---|---|---|---|---|
||**Previous year:**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
||Ask Us Wirral|-|33,488|(33,488)|-|-|
||BAME Community Support|45,631|224,672|(270,303)|-|-|
||BME Health Improvements|7,879|31,661|(39,540)|-|-|
||BME Health Interventions|-|26,125|(26,125)|-|-|
||Bridging the Gap|-|10,487|(10,487)|-|-|
||Carers Welbeing|9,507|20,300|(20,438)|-|9,369|
||Community Hub Project|-|89,661|(89,661)|-|-|
||NHS Wirral CCG-CDW Project|50,404|53,414|(51,672)|-|52,146|
||Digital Inclusion|-|2,650|(2,650)|-|-|
||HelpOut Welbeing Support|-|43,592|(43,592)|-|-|
||Holiday Activity Fund (HAF)|4,082|11,230|(14,126)|-|1,186|
||EU Settlement Scheme|(9,413)|15,613|(6,200)|-|-|
||ILM Ways to Work|-|44,201|(41,742)|-|2,459|
||Involve North West Reachout|-|183,262|(183,262)|-|-|
||Multiply Project|-|19,498|(19,498)|-|-|
||Strenthening Communities|6,595|60,000|(56,483)|-|10,112|
||Lloyds Bank Welcome to Wirral|2,376|-|(2,376)|-|-|
||Wirral Household Support Fund|-|43,000|(43,000)|-|-|
||Sport England Tackling||||||
||Inequalities|-|10,000|(10,000)|-|-|
|||117,061|922,854|(964,643)|-|75,272|



- 23 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **17 Restricted funds** 

## **(Continued)** 

## **Ask Us Wirral** 

An information, advice and guidance project on partnership with Age UK and CAB to ensure people from BAMER communities have support and help when they need it. 

## **BAME Community Support** 

A project to promote the health inequalities faced by BAME Communities in regards to Covid-19, offering outreach support as well as advisory health & wellbeing provision. 

## **BME Health Improvement** 

Raises awareness, removes barriers and supports Wirral BME Communities to make positive lifestyle changes through events. 

## **BME Health Interventions** 

Raises awareness, removes barriers and supports Wirral BME Communities to make positive lifestyle changes through one to one intervention. 

## **Bridging the Gap** 

In collaboration with One Wirral, this initiative delivers activities tailored for adults from ethnic backgrounds with long 

term health conditions.  The aim is to support their recovery and mental wellbeing stability, implementing action plans for tangible progress. 

## **Carers Wellbeing** 

WIRED funds the carers project target BAME and disadvantaged carers and provide a weekly carers group to support carers with their mental and physical wellbeing. 

## **Community Hub Project** 

A communal space for diverse cultural events to occur promoting social prescription and inclusion. 

## **NHS Wirral CCG CDW Project** 

A health and emotional wellbeing project, funds running costs & staff. 

## **Digital Inclusion** 

An extension of services targeting seldom-reached community members through improved access to digital mediums.  This initiative encourages online opportunities and skills development. 

## **UKSPF Digital Connectivity for Local Community Facilities** 

Upgrading outdated computer devices and enhancing connectivity within our community group activities. 

## **Early intervention support of mental health** 

Providing proactive, tailored support to address mental health challenges early, promoting resilience and wellbeing before issues escalate. 

## **EU Settlement Scheme funded by the Home Office** 

Providing support to EU nationals in securing their immigration status to continue living and working in the UK post-Brexit. 

## **EU Settlement Scheme** 

A project supporting EEA & Swiss communities funded by Home Office via removing doubt from EU citizens resident in the UK through casework support with applications and surrounding issues. 

## **Help Out Wellbeing Supoort** 

Utilising the Employability Support Fund to remove barriers to employment and support health and wellbeing issues faced by individuals seeking employment. 

- 24 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **17 Restricted funds** 

## **(Continued)** 

## **HAF Holiday Activity** 

To provide Half Term fun activities for children. 

## **ILM Ways to Work** 

The Intermediate Labour Market (ILM) scheme is for helping young people get back in to work from disadvantaged groups such as care leavers and those with disabilities. 

## **Multiply Project funded by Workers' Educational Assoc** 

A numeracy course enhancing employability and daily skills, tailored for Wirral’s seldom-reached ethnic minorities, supporting those outside the labour market and building confidence for UK accreditations. 

## **NHS Community Health Checks** 

Free assessments designed to identify and prevent health risks. 

## **Sport England Tackling Inequalities** 

Delivering diverse activities focused on enhancing physical fitness, mental well-being, and social connections through comprehensive sports and wellness programmes. 

## **Involve Northwest Reachout Partnership** 

An employment project to assist members of the local community gain employment. 

## **Strengthening Communities** 

A project that supports disadvantaged and marginalised groups, particularly those from the BAMER community. 

## **Welcome to Wirral** 

A project to support the health and wellbeing needs of refugees, asylum seekers and resettlement families new to Wirral. 

## **Wirral Household Support** 

Providing support to alleviate financial struggles faced by ethnic minority communities, especially those affected by the increased cost of living and recent poverty concerns.  This initiative targets individuals still grappling to recover and reintegrate into normality. 

## **Recycling Project** 

A community-led zero-waste programme combining swap shops and hands-on workshops to teach sewing, upcycling, and recycling skills, reduce textile waste, and celebrate sustainable creativity through shared showcases and events. 

## **Evisa** 

Grant funding to directly support extant leave holders in the UK only when transitioning from a physical immigration document to an eVisa.The service will include face-to-face support, particularly for individuals needing help with eVisa account setups and other time-sensitive immigration issues. 

## **ADDER** 

To provide general health literacy on addiction to community leaders and adult individuals from minority ethnic backgrounds through a program of bespoke sessions; and to encourage take up of services by offering advice & guidance to adult individuals from ethnic minority communities regarding substance misuse. 

## **Town Fund** 

Grant funding support to enable a comprehensive refurbishment of our building to create a modern, inclusive and fully accessible space in Wirral Change's venue. 

## **TPP** 

The Progress Partnership project supports socially excluded and economically inactive individuals into work and improved wellbeing through the support of advisors. 

- 25 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **17 Restricted funds** 

## **(Continued)** 

## **BN(O)** 

The project provides comprehensive support to Hong Kong BN(O) visa holders, focusing on streamlining access to essential services through the development of referral pathways that link individuals with the network of HK Pathways organisations across the LCR. 

## **Flex Fund** 

Grant funding support from the Henry Smith Charity to contribute towards the development and resilience of Wirral Change's growth & stability. 

## **Sport England Movement Fund** 

The project offered a range of activities to culturally diverse community participants. These activities included Zumba, Boxercise, football, basketball, chair yoga, Latin dance, belly dance, pool, netball, table tennis, volleyball, walking, yoga and body conditioning 

- 26 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **18 Unrestricted funds** 

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes. 

||**At 1 April**|**At 1 April**|**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|---|---|---|---|---|---|---|
|||**2024**|**resources**|**expended**||**2025**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds|688,381||134,055|(162,865)|5,000|664,571|
|**Previous year:**|**At 1 April**||**Incoming**|**Resources**|**Transfers**|**At 31 March**|
|||**2023**|**resources**|**expended**||**2024**|
|||**£**|**£**|**£**|**£**|**£**|
|General funds|664,298||133,860|(109,777)|-|688,381|
|**Analysis of net assets between**|**funds**||||||
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2025**|**2025**|**2025**|
|||||**£**|**£**|**£**|
|**At 31 March 2025:**|||||||
|Tangible assets||||181,694|-|181,694|
|Current assets/(liabilities)||||482,877|105,081|587,958|
|||||664,571|105,081|769,652|
|||||**Unrestricted**|**Restricted**|**Total**|
|||||**funds**|**funds**||
|||||**2024**|**2024**|**2024**|
|||||**£**|**£**|**£**|
|**At 31 March 2024:**|||||||
|Tangible assets||||69,718|-|69,718|
|Current assets/(liabilities)||||618,663|75,272|693,935|
|||||688,381|75,272|763,653|



## **19 Analysis of net assets between funds** 

- 27 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

## **20 Related party transactions** 

## **Transactions with related parties** 

During the year ended 31 March 2025, the charity made a donation of £1,798 (2024: £12,032) to its whollyowned subsidiary, Livingstone Street Community Centre CIC, a Community Interest Company (CIC). The donation was made from the charity's unrestricted funds and was provided to support the subsidiary's activities that align with the charity's charitable purposes and objectives. 

The donation was approved by the charity's Board of Trustees, and it has been recorded in the charity's financial statements as part of the expenditure for the year. There is no intention for the donation to result in any financial benefit for individuals connected to the charity, and it is in the best interest of the charity to support the ongoing operations of the subsidiary. 

The CIC is a related party of the charity, and as such, the donation is considered a related party transaction. The amount of £1,798 has been disclosed in both the charity’s and the subsidiary’s financial statements in accordance with the requirements of the Charities SORP (Statement of Recommended Practice). 

There were no other related party transactions during the year that require further disclosure, except as noted above. 

## **21 Subsidiaries** 

Wirral Change Limited is the sole member of Livingstone Street Community Centre CIC, a community interest company (CIC) incorporated in England and Wales. The CIC’s principal activity is to support communitybased initiatives in line with the charitable objectives of Wirral Change Limited. 

The results of Livingstone Street Community Centre CIC have not been consolidated into these financial statements, as the directors have determined that the CIC is not material to the overall financial position of the charity. 

For the financial year ended 30 April 2025, Livingstone Street Community Centre CIC reported a deficit of £1,464 (2024: deficit £22,333), with members' funds at the year-end amounting to deficit of £13,312 (2024: surplus £10,288). 

The trustees will continue to monitor the financial position of the subsidiary and assess its impact on the charity’s financial statements in future reporting periods. 

- 28 - 



## **WIRRAL CHANGE LIMITED** 

## **NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)** 

## _**FOR THE YEAR ENDED 31 MARCH 2025**_ 

|**22**|**Cash absorbed by operations**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
||Surplus/(deficit) for the year|5,999|(17,706)|
||**Adjustments for:**|||
||Investment income recognised in statement of financial activities|(5,262)|(5,017)|
||Depreciation and impairment of tangible fixed assets|22,196|14,926|
||**Movements in working capital:**|||
||(Increase) in debtors|(39,013)|(41,551)|
||(Decrease)/increase in creditors|(13,425)|17,189|
||**Cash absorbed by operations**|(29,505)|(32,159)|
|**23**|**Analysis of changes in net funds**|||



The charity had no material debt during the year. 

- 29 -