Charity reglstratlon number 1125710
Company registration number 05036178 (England and Wales)
TIBER COMMUNITY BUILDING
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Hargreaves & Woods
14APIFREO ACCOUNIANTS
US114ES< ADVISI.RS

TIBER COMMUNITY BUILDING
CONTENTS
Pagb
Legal and admin151ralive information
Trustees. report
Slalemenl of Iruslees, responsibililies
10
Independent audilorfs report
Slalemenl ol financial acllvilies
13
Balance sheet
14
Slalemenl of cash ftows
15
Notes lo the financial statements
16-26

TIBER COMMUNITY BUILDING
LEGALAND ADMINISTRATIVE INFORMATION
Truslees
MrBJDawe
S Kamal
Miss G LimarTri
MT C Norman
COPSmilh
Mr Tarence Barrigan
{Appoinled 2 July 2024}
Secretary
Ms D J Wrighl
Senlor management
Ms D J Wrtght
Chief executive officer
Country of incorporation
Unlled Kingdom
(England and Wales)
05036178
Charlty registration
England and Wales
1125710
Registered office
Tibef st￿et Sile
Lodge Lane
LiveTpooI
L8 OTP
Auditor
James Hargreaves FCA
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH3 SAR

TIBER COMMUNITY BUILDING
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT)
FOR THE YEAR ENDED 28 FEBRUAR Y 2025
The Iruslees present their annual report and financial slalemenls for the year ended 28 Febfuary 2025.
The financi¥l slalemenls have been prepared in accordance ￿th the accounting policles sel out in nol2 1 to the
rinancial slalemenls atbd comply wilh the charitable company's governing doGumenl. Ihe Companies Act 2006 and
"Accounting and Reporting by Charllies.. Statement of Recotr>mended Practice applicable lo charities pjeparing their
accounts in accordance wllh the Financial Reporting Slantjard applicable in the UK and Republic of Irei8nd (FRS
1021" leffeclive 1 January 2019).
Objectiv65 and aclivltles
The ¢harily aims lo support the socral and economic regeneration of ils local area. providing a platform through
which the communlty's young people have a voice and are encouraged lo sel and achieve goals: that improve Iheir
own life chances and Promotes the development ol sports, arts and community tacililies on the old Tiber Sl School
sile.
The motivation for fiber's work throughout the year has been to ensufe Ihal the local eommunity and in particular ils
young people are equipped lo play a key role in the decision making processes Ihal will effect a poslllve change
within their neighbourhood's buill environment. To this end the charity has wort<ed closely with The Grtsenhouse
Mulli-cullural Play and Arts PToje¢l lo deliver progTammes of work. which have given local young peq)le
opportunilles lo gain experience and hone their entrepreneurial and leadershlp skills whilsl delivering services.
8Ctlvities and events on the fiber Sile for benefit of the local community-
The charity h8s been fvnded throughout this year by grant applications ar￿j income generated from fiber Enterprise
facilities. fiber enlisted the support of volunteers and worked bvilh a number of other agencies and organi5alions lo
involve young people in both local Tegeneralion and crealive learning OPPOrtunilies.
Public benefit
The Iruslees have refeffed lo Ihe guidan￿ contained in the Ch2rtty Commission's general guldanc& on public
benefit when reviewing ovr arms and objectives and in planning our future aclivilies.

TIBER COMMUNITY BUILDING
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Environmental report
Tiber has begun implemenling 5UStainability inilialive5 such as Teducing waste and Iransilioning lo energy tsfficienl
systems parti¢ul8rly around the impact of ils football centre on the environment. However. it is noted that there is
growing call for more comprehensive and strategic action, particularly regaiding spectator and participarits Iravel
and the broader influence of football's commercial aclivilies.
Key Environmenlal Impacts-.
Tiber's 3G football pitch is a significanl energy consumer, parti¢ulady due lo ils floodlights. Waste generated by
players and supporters is also a major ￿nCern.
P58yers and Supporters Travel-.
Travel lo and from Ihe pitch. especi8lly by car, conlribules signrficanlty lo carbon emissions.
Embodied Carbon..
The planned construction of the new Football Centre building will also generate subsianlial embDdied caTbon
emissions.
Sustainability Inilialives..
Wasle Reduction and Recyclillg.. The Management Company operating the 3G pllch has distributed free of charge
re-usable drinks bottles and access lo lap N'4ater. Used plastic and glass drinks bottles are sent for reGyclin9.
Energy EfFiciency'.
A funding application submitted lo the FA plans for a swilch lo LED floodlighling.
Water Conservation..
Tiber's grass pitch is a 3G artificial lurf pitch th81 does not require waler consumption or irrigahon systems.
Susleinable Travel..
Tiber Young People's SleeTirkg Group undertook a travel survey and have planned a campaign lo en¢ovrage football
players and speclalors lo use public Iiansportalion, walk. or Cycling lo the pitch.
Biodiversity..
Tiber is actively involved in biodiversity iniliatives, such as planting trees, crealing habitats for wildlife. and
promoting ils Forest School area.
Food and Beverage-
riber does not provide food or drinks.

TIBER COMMUNITY BUILDING
TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Challenges anil Opportunities-
The new Tiber Centre ￿tIdIng cuttenlly under construction wll meel the requiiemenls of Part L Iconservallon ol
fuel and powerl Building Regulations which came into for¢e on 15 June 2022. The regulation SÈI higher
perfortnance largels - C02 emissM)ns are reduced 27 /0 for non-residenlial buildings and with a new emphasis on
low carbon healing systems. The building will have an SBEM calcu181ion ol the energy performance. The SBEM
calculation will then need lo be finalised al Ihe development as built stage end ar) Energy Performance Certificate
{EPCI produced. A B ialing EPC summary certificate based on the SBEM calculation will be provitjed.
In order lo achieve the B rating the building ivill be powered by eleclrictty only wilh the addilion of Pholovoltsic
panels lo the roof. The Impacts ol the dr£inage ol the bullding on Ihe existing systems is via an attenuation lank. All
light fitting where practicable wfll be on PIR sensors anii will be LED fittings. Large glazed areas allow for maximum
daylight spaces lo activity rooms with reflective glazing, brise soleil and canopies lo minimise oveihEallng.
Where practicable, material will be sourced via the Green guide. The external timber cladding will be FSC Forest
Stewardship Council sourced.
The outdoor event space will indude for a number of new trees lo the SFle offering natural shading.
Measijring and Reporting..
There is 8 need for slandardised and Iransparent environmental reporting across Ihe loolball Industry lo track
progress and identify areas for improvemenl.
Strategic Action.
A broad strategi¢ approath is needed. In addressing playeis and spectators travel.
Collaboration and Leadershlp:
The County Football Associations. along with citywide Clubs and venues need to work together lo develop and
implement a more suslainabie foolball ecosyslem.
Achievements and performance
Significant activities and 8chievemenls agains( objectives
The year March 2Q24 February 2025 has been Iransloimalive for fiber. with conlinued Pfogress on our £2.976m
new facility, majoi youlh-led cullural projects. and slienglhened governance. Ovr young people have remained
central lo every milestone, fTom curaling a national exhibition with Tate Liveipool lo welcoming HRH The Prince of
Wales lo Toxtelh.
Alongside public achlevements, the Board expanded ils capacity with new Directors. advanced long-lerm
suslainabilily Ihrovgh finance ond investrnent planning, and developed the oiganisalion's Maslerplan for future
growth.

TIBER COMMUNITY BUILDING
TRUSTEES. REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
. The Threads That Blnd Us- Tate x Greenhouse Prolect
From 22-28 August 2024. fiber young piodu¢er5 Guraled The Threads That Bind Us. a landmark exhibition
delivered in parlnershlp with Tale Liverpool. The Gfeenhouse Projecl, Melquarter and Cricket Fashion.
Through creative workshops wilh prtslessional artisls and designers - incfuding Neil Keallng. Milhila Ramagavigan,
Benji Reid and Emma C2se- young people explored culture, idenlity, and power through fashion. culmlnaling in an
exhibition al Melquarter.
Impact & Recognition:
Twenly-eighl pieces of media coverage reachlng 739 mlllion people, including BBC Northwest Tonight. ITV
Granada Reptsrt.%. and Ihe Liverpool Echo.
Young people reported "feeling famous- after seelng Ihemsetves on cily-cenlre posters.
Winner of the LiveTpooI City Region Community Cohesion Awaid {Mafch 2025)-
Tale Liverpool praised the collaboralion as "a brilliant p3rtnership" giving young people ownership of a high-
piofile project.
2. Community Engagement- Festive Grolto 2024
On 21 December 2024, Tiber hosted ils annual FeslNe Grollo wilh support from Ihp Everyman Theatre, Livel
Ev2rplay and Cash for Kids Misslon Ghrislmas.
Ovei Iwo hundred lo¢al children Te¢eived free Pfesenls, fo(Ml. and aclivilies.
Yovng producers deslgned decoralions and managed ever)1 delivery.
Comn)unily feedback h￿hlIghted the event as a joyful and inclusive celebration.
3. Youth Voice and Leadership
The Tiber Young People's Steering Gioup IYPSG) ￿ntInued lo drive decision-making, ensuring youth perspectives
shaped both creative projects and construction plans.
Their achlevemei)Is rncluded:
Co-pro(lu¢ing The Threads That ￿n£4 Us and the Feslive Crolto.
Taking parl in sile meetings wth archilecls Condy Lofthouse and contractors Krol Corlelt.
Producin9 communi¢alions and social media conlenl lo engage the wlder community.

TIBER COMMUNITY BUILDING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
4. Construction of New Facilities
Work progressed on the new Tiber Cen1re bvildiry, which WHI house eduGalion rooms. a café, changlng 14cililies
2nd a fuiiclion sulle. While construction slipped three weeks behinrf schedule by July 2024, oversight Vvas
slrenglhened by the Youlh Inijeslmenl Fund's appointment of Turner Townsend as proje¢l monitors, alongside
regular engagement fTom Tiber's leadership team.
A landmark tnotnenl came In Januory 2025. when HRH The Ptince of Wales visited Tibei. He mel members ol the
YPSG, toured the neiN lacilily. and learn-d how young people had led the piojecl from fundraising IhTougli lo
design. The prince also mel community tnembers and children using tho adjoining foolbo11 cenlre, which engagès
over 1,200 young people eaGh %veek.
In addition to his vlsil, HRH The Prince of Wales kirKlly donaled towards furnishing Ihe new function room. This
contribution will support the Grealion of a high-qualily, ¥ielcoming space for bolh community use and income
eneralion: slrenglhening Ihe suslainabilily ol Ihe nevi fOGility.
The visit brought national recognition and highlighted the iMpcrfta￿E of yOLFlh-led regeneration irk Toxlelh.
Awards and Recognition
Liverpool City Règion Community Cohesion Award (Winner. March 20251- The Threads Th818ind Us.
National media recognition ofTiber's culiural aTrd community projects.
Ro Ji al Visit by HRH The Prince of Wales (January 2025) - a tnilestone moment affirming Tiber's rolfj in
youlh-led regeneration.
Con¢luslon
This year balanced public visibility viith behind-Ihe-s¢enes slrenglhenir59. Young people led nationally re¢ognised
cultural prolecls. the Board expanded its capacity, and governance and finance stru¢lures were reinforced.
Looking fon'iard, Ihe imminent completion of the new Tiber f3cililies will ueale a permanenl hub for learning,
crealivily, and comFnunity life. Slaying liue lo our mission lo build vvorld dass lacililies that raise aspirations,.
encourage and support young people 10 8chieve Iheir goals and gel the best out of life, fiber is well-posilioned io
dellver world-class opporlunilies rooted in Toxlelh's comrr¥unity.

TIBER COMMUNITY BUILDING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Financlal revièw
At the end ol the financial year IheTe was a balance of £3,292.374 on Ihe reslri¢led income fvrKls antj total funds,
following 2 surplus *oi the year of £2,710.04012024'. £278.021 as restaled}-
Key Performance Indicators
Tiber uses a self.evalualion pr¢xess sel out 81 the beginning of each of ils projecls, this wocess uses a framework
ofAims, Objectives. Indicalors and Targets against which progress is monttored. the impact of the vnrk is measured
and 2reas for Improvement idenlifieis, Ihey ale tailored lo the speclfic needs and goals of fiber as deternined by the
Young People's Steering Gioup and Board of Truslees.
Aim. lo build world class facilities that raise asptralions.. encourage and sÈJpport young people in achieving their
goals and getting the best out of life.
Oble¢tlves.' Creale a slorey. fully aC￿ssible building for locused youlh aclwlties with outdoor evenv
performancelbaskelb311 space. located adjacent lo Tiber's 3G artificial turf pitch including: 3 flexible educalionl
training spa¢es, cale and kitchen, 2 large group changing rooms with showeis and tollels, 1 individual changing
room, disabled loilel, storage areas. a boot bank, loilels. office and reception. The upper floor, with stair and Itft
access. will provide a large multi-purpose function room with partitions. a small stage, servery. office, disabled toilet
and male and fèmale loilels. wilh viewng lerra¢es on the pilGh side and outdoor event side of the buildlng. Car
patklng will allow for 32 spaces, 3 of which will be accessible bays. a Coach turning I pafklng area and bicycle
stands are also included in the scheme.
Indicators,.
Budget adherence
rimeline Management
Safely Inciderils
Quality Standards
rarget; 2024-25 construction ol Youth Investment Funded Capi1818uild project.. cost including professional fees
£3,069,470
Condy Lofthouse Archilecls were appolnled as Projecl Manager for the construclion of the YoEJlh Investment funded
Tiber Centre. Quanliialive and Qualilalive informalion was galhered and shared in reports on progress al monthly
meetings. The project came In on budget, bul with a ￿ight lime d818y that was managed within Ihe agreed budget.
Reseryes policy
11 is the policy ol the charitable company that unrestricted funds which have nol been designated for a specific use
should be maintained al a level equivalent ID between three and six month's expenditure. The trustees consider Ihal
Teserves al this level will etjsure Ihat, in the event of a significant drop in fur)ding, they will be able lo continue the
charitable company's curront activities while ¢onsideralion is 9iven to ways in which ad4Jllional funds may be raised.
ThSs level of reserves has been maintained throughout Ihe year.

TIBER COMMUNITY BUILDING
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
Majorrisks
Revenue Income and Expendilvre streams have been calculated in a 5 year cash flow forecast in order lo eslablish
Tiber project's economic feasibility-
Capital Development Risks
Key Rislf. Cost estimates are not aecurale and build costs exceed project income.
Risk Miligallon,- A high level PTe-tender estimate for the building with an elemental cost breakdown coverlng all
aspe¢ls of the project. Including inllalionary up-lifts has been prepared by a Quantity Surveyor. A 150A contingency
has been included in Ihe builtling cost eslimale.
Key Risk., Stakeholders reqtsesl late changes in designs
Risk Miligation,. Pioduce Stakeholder Managemenl Plan and work collaboralively wÉlh Siakeholders
Key Risk,. Delayed deliveries. problems wilh supply Chains
Risk Miligalion,- Technology will be employed USiDg a Construction app lo wovide more data faster. Analyse what il
scenarios for souice and delivery
Key Risk,. Contraclor fails lo catry oul the works in accordance wlh the conlracl
Risk Milig8lion.' Project Manager Ira¢ks progress, Archilecl inspects work againsl design spec Defect orders ire
forwarded in real-time to Ihe responsiblg parties 21ong with a completion deadline and priority information.
Key Risk,. Project Team conflicls
Risk Mitigalion,- Risk workshops will be carried with 11?e project learn lo review risks already lisled and idenlify
any n8wones as Ihey arise so Ihal Ihey Can be managed/miligated accordingly.
Operational Rlsks
Key Risk,- Lack of lake-up of facililies hire and participation in services and actniilles.
Risk IAiligalion,- A separale Company (Tiber Enterprise) has been established and a license agreement made
enlilling Tiber Enterprise lo operate fiber Centre and 3G Foolb811 pitch. This development is on a sile that is a
community hub. where Ihere is a history of local people's participation, clear commilrnenl to delivering community
sports activities and real buy-in lo Ihis Project from Ihe local Communily. T.Enls Marketing plan wll b& key lo
ensuring that everyone knows what is being offered in terms ol how and when to gel involvod.
Key Risk., Key staff membEfs leave.
Risk Milig8lion,' Employment Terms and Condilion5 including remuneration are equivalent to other comparable
posts. Training and Developmenl opportiinilies will be well planned and wnonitoied. fiber's superyision procedures
will provide 36J degree communication for all staff and volunlee¥s.
Project Team meelings will be held on a fortnighlly batsis with monlhly updates. progress visils and feedback
eelings for TYPSG aNd bi-monlhly reports being provided lo the TIBER Board of Trustees.
Structure, governènce and management
The organisalion is a ¢harilable company. limited by guarantee, incorporated 4 February 2004 and registered as a
charlly on 3 September 2008. The company wzs established under Ihe Memorandum ol Associatior) which
established thè vljjetsls (ind powers ol the charilable company, and is governed under ils Atticjes of Association.
The trustees, who are also thè direclors fof the purpose of company law. and who served during the year and up lo
the dale of slgn2lure of the financial statements were..
MIBJDawe
S Kamal
Miss G Limani
r C Norman
COPSmilh
Mr Teren¢e Barrigan
Mr O S Okoro
{AppoiTrted 2 July 20241
IAppoinled 2 July 2024 and r8signed 18 February 2025)

TIBER COMMUNITY BUILDING
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
RecnJitmenl and appointment of Imstees
The directors ol the company are also ¢haiity Itustees for the purposes of charity law.
None of the Iruslees has any beneficial interest in the company. All of Ihe Iruste65 are members of the company and
guarantee lo conlribute £1 In the evenl of a winding up.
Trustees of the charity are appointed by invilation from or application to the exisling Board of Trustees. No olher
person or body is enlilled lo appoint a trustee.
ALaditor
In Èccordance with the company's articles, a resolution proposing Ihal James Hargreaves FCA be reappointed as
auditor ol the Gompany w¢ll be pul al a General Meeling.
The Iruslees, report was approved by the Board of Tiuslees.
COPSmilh
Trustee
S Kamal
Trustee
Dale..

TIBER COMMUNITY BUILDING
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 28 FEBRUAR Y2025
The Iruslees, who are also the directors of fiber Community Building for the purpose of company law. are
responsible lor preparing the Trustees, Report and the financial statements in accordance with applicable law and
United Kingdom Accounting Slandards {Uniled Kingdom Generally Accepted Ac¢ounts"ng PraGlice}.
Company law requires the Iruslees lo prepafe financial slalemenls for each financial year which give a true and fBir
view of the slate of affairs of Ihe charilable company and of the incoming resources and application of resources,
including the income and expendilufe, of the charitable company for that year.
In preparing Ihesg fin3ncial slalemenls, the Iruslees are required lo=
seleGI suitable accountin9 policies and then apply them ¢onsiStenlly-
observe the methods and principles in the Charities SORP.,
make judgements and eslimales ihal are reasonable and prudent.,
stale whether applicable LIK Accounting Slandards have been loll¢)wed. sublecl lo any material departures
disclosed and explained in the Iinaacial slalemenls. and
prepare the financial $18lemenls on the going concem basi5 unless il is inappropriate lo presume that the
harilable company wll continue in operation.
The Iruslees ale responsible for keeping adequate actounling records Ihal disclose with reasonable accuracy al
any lime the financial position ol the charitable company and enable them lo ensure Ihal the financial slalemenls
comply with the Companies Act 2006. They are also responsible for safeguarding the assels of the ¢haritable
company and hence for taking reasonable steps for the prevention and detection of fraud and other Irregularities.
10-

TIBER COMMUNITY BUILDING
INDEPENDENT AUDITOR'S REPORT
TO THE TRUSTEES OF TIBER COMMUNITY BUILDING
Opinion
We have audited the financial slalemenls of Tiber Community Building (the 'chaTilable company'l for the year ended
28 Febnjary 2025 which compiise Ihe slalemenl ol financial activities. Ihe balance sheet, (he slalemenl of cash
flows and notes lo (he financial slatemenls, including significant accounting policies. The financial reporiing
framework that has been applied Én their preparation is applicable law and United Kingdom Accounting Slandards,
including Financial Reporting Slandar(5 102 Jhe Financial Reporting Slandard applicable in Ihe UK and Rppublic ol
Ireland IUnSled Kingdom Gènerally Accepted A¢counting Piaclice).
In our oplnion, the financial slalemenls..
give a true and falr view of Ihe slale ol the charitable company's affairs as al 28 February 2025 and of its
incom5ng resources and application of resources. for the year then ended:
have been PToperly prepaied in accordance with United Kingdom Generally Accepted Accounllng Practi￿.,
and
have been prepafed in accordance with the requirements of the Companles Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational StandaTds on Audiling IUKI {ISAs (UK)l and applicable
law. Our responsibilities under those standards ale further described in the Audilofs responsibililies for Ihe audit ol
the linancial slalements seclion of oui report. We are independent of the charilable company in accordance with the
ethical requirements that are relevant lo our aLKlit of the financial slalemenls in the UK. induding the FRC'S Ethical
Standard, and we have fulfilled our other ethical responsibilities in a¢cordanee with these reqviremenls. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Concluslons relatlng to golng concern
In auditing the f5nancial stalemenls. we have conduded thal the Ifuslees, use of the going concem basis of
accounting in the preparalion of Ihe financial slalemenls is approprlate.
Based on the work we have performed. ive have not identified any material uncertainties relaling lo events or
conditions that, individually or collectively, Tnay cast significant doubt on the charilabie company's ability lo continue
as a going Concern for a period of al least twelve months from when the financial slaletnenls are authtsrised for
issue.
Our responsibilities and the responsibilllies of the ITuslees WFth respect lo going concern are described in the
relevant sections of this report.
other information
The other information compTtse5 Ihe information included in the annual report other than Ihe financial slalemenls
and our audilorfs report Ihereon. The Iiusl8es are responsible for the other information wnlained within the annual
report. Our opinion on the linancial slalemenls does not cover the other infornialion and we do not &xpres5 any form
of assurance concluslon Ihefeon. Our responsibility is lo read the other information atKI. In doing so. consider
whether the other informalion is materially inconsislenl wilh the financial 51alernenls or our knowledge obtained in
the Gourse of the audit, or othe￿iSe appears to be materially misslaled. 11 we identify such material inconsislencies
or apparent mateTial misslatemenls. we are required lo determine whether Ihis gives Tise lo a mÈlèrBI misslalgmenl
in ihe financial slalements themselves. If. based on the work we have performed, we conclude that there is a
material misslalemenl of this other inforfflalion. we are required lo report Ihal fact.
We have nothing lo report in Ihis regard.
Mattèrs ori which we are requlred to report by exception
We have nothing lo repori in respect of the following matters in relalion lo which the Charities {Accounls and
Reporisl Regulations 2008 requires us lo repoil lo you if. in our opinion-.
the information given in (he financial statements is inconsislenl in any material respect with the IrusteEs'
report., or
sufficient accounlirTrg reGords have nol been kept- or
the financial 51alemenls are nol in agreement with the accounting records- or
we have not received all the information and explanalions we require lor our audil.
11

TIBER COMMUNITY BUILDING
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE TRUSTEES OF TIBER COMMUNITY BUILDING
Responsibilities of trustees
As explained more fully in the statement of twslees, responsibililies, the Iruslees. Iwho are also Ihe direelors of the
charitable company for Ihe purpose of company13w,l are responsible lor the preparation of the financial slalemenls
and foF being satisfied that they give a Iwe and fair view, and for such internal control as the Iruslees determinè is
necessary lo enable the preparalion of finandal slalements that are free from material misslalemenl, whether due
lo fraud or error. In preparing the financial slalements, Ihe Iruslees are responsible for assessing the charitable
company's abilily lo continue as a going concern, disclosing, a5 applicable. mattels rel8led lo going concern and
using the going concern basis of accounting vnless the ITuslees either intend lo liquidate the charitable company or
to cease operations, or have no realistic aliernalive bul to do so.
Audltorfs responsibilities for the audlt of the fFnancial statements
We have been appointed as auditor under section 144 of Ihe Chaiilies Act 2011 and report in accordance wilh the
Act and relevant Tegulalions made or having effect Ihereunder.
Our objecllves are lo obtain reasonable assurance about whether the linancial slalemenis as a whole are Iree from
material misslalemenl. whelher due lo fraud or error. and lo issue an audilorfs report that includes our opinion.
Reasonable assurance is a high level of assurance bul is nol a guaranlee thal an audit conducted in accordance
wlth ISAS IUKI will always delecl a material tlliS5tatemenl when it exists. Misstalemenls can arise from fraud or
error and are considered material if. individually or in the aggregate. Ihèy could reasonably be expected lo innuence
the e¢onomic decisions of users taken on the basis of these financial slalementS.
The exlenl lo which our proceduies are capable ol delecling irregularilles. inclLFding fra(Jd, is delailed below.
A further description of our responsibilities is available on the Financial Reporting Council's website al.. https.'l/
vw.frc.org.uklatsdiloisresponslbililies. This descriplion forms part of our audilorfs report.
Other matters
The comparative fr9ures have not been audited.
Use ot our report
This report is made solely lo the charitable company's members, as a body. in accordance with Chapter 3 of Part 16
ol the Companies Act 2006. Our audit work has been undertaken so Ihal we mlght slate to the charilaLle company's
members those rnatters we are required lo stale lo Ihem in an auditor's report and for no other purpose. To Ihe
fullest exlenl permllled by law, we do not accept or assume responsibility lo anyone other than the ¢harllable
company and the charitable company s members as a body, (or our audit work. lor this report, or f￿ Ihe opiniDns we
have formed.
J A Hargreaves (Senlor Statutory Auditor)
For anol on behalf ol Hargreaves & Woods. StalulcAry Audilor
Chartered Accountants
Cholmondeley House
Dee Hills Park
Chester
Cheshire
CH35
Dote..
J2me5 Hargreaves FCA is eligible for appointment as audilor of the charilable company by virtue of ils eligibility for
appointment as auditor ol a company under secllon 1212 of the Companies Act 2006.
12

TIBER COMMUNITY BUILDING
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 28 FEBRUARY2025
Restrlcted
funds
2025
Restricted
funds
2024
as restated
Notes
Income from:
Donations and legaaes
Charitable activities
Investments
2.926.403
4.900
72
370,711
11,100
Total Income
2,931.375
381.811
Expenditure on".
Charitable activities
221.335
103,790
Total expendlture
221.335
103,790
Net income and movement in fund5
2.710.040
278,021
Reconcillatlon ol fund5-
Fund balances al 1 March 2024
582,134
304.113
Fund balances at 28 February 2025
3,292,174
582,134
The slalemenl of financial activities includes all gains and losses recognised in the year. All incoma and exp8ndilure
derive from Gonlinuing aclivities.

TIBER COMMUNITY BUILDING
BALANCE SHEET
ASAT28 FEBRUARY2025
2025
2024
a5 restatèd
Notes
Flxèd assets
Tangible asselg
12
3.203.802
573,639
Current assets
Debtors
Cash al bank and in hand
13
111,332
176,941
53,605
164.011
288,273
217,616
Creditors: amounts falllng due within
one yoar
14
{199.901 }
1209,121)
Net current 2sset5
88.372
8.495
Total assels less currant liabllltles
3.292,174
582,134
The funds ol Ihe charitable coffjpany
Reslricle.d income lunds
16
3,292.174
582,134
3,292,174
582,134
The notes on pages 16 10 26 form part of these IinanGial slalemeDIs.
The directors aGknowledge their responsibilities for complying with Ihe requirements of the Companies Acl 2006
with respect to accounting records and the preparation of financial slatements.
These financial slalemenls have been prepated in accordance wilh Ihe provisions applicable to companie5 subject
lo the small companies regime.
The financial slalemonls were approved by thè ttuslees on .
.3.: 2: 1.ozb
COPSmilh
Trustee
CDmpany regislralion number 050361781England and Wales)
14-

TIBER COMMUNITY BUILDING
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 28 FEBRUARY2025
2025
2024
Notes
Cash flows from operating aGtlvltles
Cash generated from operations
20
2.647,204
439,017
Investing activities
Purchase of tangible r￿e￿ assets
Investment income received
(2.634,346)
72
(319.6681
Net cash used in investlng aclivities
12,634.274}
1319.6681
Net cash generated from financing activttie5
Net incréase In cash and cash equivalents
12.930
119.349
Cash and cash equlvalents al beginning of year
164.017
44.662
Cash and cash equivalents at Ènd ofyear
176.941
164,011
15

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025
Accounting policies
Charity Inforniation
Tiber Community Building is a public benefit enlily and a private company limlled by guarantee inGorporaltrd in
Enoland and Wales. The regislered office is Tiber SITeel Sile. Lodge Lane, Liveq)ool. L8 OTP.
1.1 Basis of preparatlon
The financial slalements have been prepared in accordance with Ihe charitable oompaay's govorning
document, Ihe Companies AGI 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and
Republic ol Ireland" and the Charities SORP "Accounting and Reporling by Charilies- Stalemenl ol
Recommended Praciice appli¢able to charities prepaiing their accounts in aGcordance with the Financial
Reporting Standard applicable in Ihe UK and Republic of Ireland (FRS 102)" The charitable company is a
Public Benefit Er>lily as defined by FRS 102.
The financial statetnenls are prepared in sterling, which is the funclltsnal currenw of the charitablè company.
Moneiary amounts in Ihese financial statements are rounded to Ihe nearest £.
The financial slalemenls have been prepared under the hisloriGal cost convenlion. The principal accounting
policies adopted are sel out below.
1.2 Going concern
At the time of approving the financial slalemenis. the trustees have a reasonable expectation that the
charitable company has adequate resources lo continue in operational existence for the foreseeable future.
Thus the Ituslees continue lo adopl Ihe going concern basis ol a¢counling in preparing the financial
slalemenls.
1.3 Charitable funds
Unreslricle(J funds are available for use al Ihe discretion of the truslees in furlheran¢e of their charitable
obleclives.
Reslricled funds are subject lo specific conditions by donors OT granloTS as lo how they may be us8d. The
purposes and uses of the reslricted lunds are set out in Ihe noles lo the financial slalemenls.
Endoivmenl funds are svbjecl lo specific c4)ndilions by donors that the capital musl be maintained by the
charitable company.
1.4 Income
Income is feeognised when Ihe GharFlable company is legally enlilled lo il after any perfom)ance conditions
have been mel, Ihe amounls can be measured reliably, and it is probJble that income will be iecèiv8d.
Cash donallons ale ￿OgnIsed on receipl. Other donation5 are recognised once Ihe ¢haiilable ¢ompany has
beeii nolified of the donation, unless perfonnance conditions require deferral of the amount. Income lax
recoverable in relation lo donations recei¥ed undef Gift Aid or deeds of ¢ovenanl És Tecognised at the Ilme ol
tho donation.
Legacies are recognised on Teceipl or olheThwse if the charitable company has been nolilied Df an Rnpending
distribution, the amounl is known. and receipt is expe¢led. If ihe amounl is nol known. the legacy is Ire3led as
a conlingenl asset.
16

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Accounting pollcies
(Continued)
1.5 Expenditure
Expenditure Is recognised once there is a legal or conslruclive obligalion lo transfer economic benefit lo a
third party, il is probable that a transfer of economic benefrts will be required in settlement, and the amotjnt of
the obligation Can be measured reliably.
Expenditure is cl8ssified by aclivity. The cosls of each activity a￿ made up of the lolal of dir6£1 tosls and
shared cosls. Including support Gos15 involved in undertaking each aclivily. DiTecl costs attributable lo a single
activity are allocated directly lo that activity- Shared costs which conlribule lo more than one a¢livity and
support costs which are nol attributable Io 8 single acl%vity are apportioned be￿8e￿ those activities on a basis
consistent with the use of resources. C8nlral staff Costs are allocated on Ihe basis of lime spent, and
deprecialion charges are allocated on the portion of the assel's use.
1.6 Tangible fixed assets
Tangible fixed assets are init¢ally rneasured al cost and subsequenlly measured at cost or valuation. nèl ol
depreclalion and any impairmenl losses.
Depreciation is recognised so as lo wrtle off the cost or valuation of assets less Iheir resldual values over their
useful lives on the following bases-
Freehold land and buildings
Playground equipment
Fixtures and fitbngs
Portacablns
No depTecialion
15.fi straight line
10 /<) slraighl line
150/0 Straighl line
The gain or loss arisln9 On the dlsp05al of an asset is (ietermined as the difference between the sale proceeds
and the carying value of Ihe asset. and is recognised in the statement ol financial 8clivilies.
1.7 Imp81rment of fixed assets
Al each reportitFg end dale. the charitable company reviews the Carrying amounts of ils langible assets lu
determine whether there 15 any indication that Ihose assets have suffered an impairmenl loss. If any such
indication exists, the recoverable amount ol ihe assel is estimated in ordei to detemiine the extenl of the
impairment loss lif any).
1.8 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposils held al Call with banks. other sI￿r1.1erM Ilquld
inveslmenls wllh original malurilies ol three months or less. and bank overdrafts. Bank overdrafls are shown
within borrowings in currenl liabilities.
1.9 Financial Instrumènts
The charitable company has elected io apply the provisions of Section 11 'Basic Financial Inslrnmenls, and
Section 12'01her Financial Ir)strumenls Issues. ol FRS 102 10 all of ils financial instruments.
Financial instruments are recognised in Ihe chaTltable company's balance sheet when the charitable company
becomes party lo the conlraclual Provisions ol the Trnslrument.
Flnancial assets and liabilities are offset, with the nel amounts presented in the financial slalemenls, when
there is a legally enlorceable right lo sel off the recogni5ed amounts and Ihere Fs an intention lo settle on a nel
basis or lo reallse the assel and settle the liability simultaneously.
17

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Accounting policles
Icontlnuedl
Basic linancial assets
Basic financial assels, which Include deblors and cash and bank b31anoes. are initially measured 21
transaction price including IransaclioTI cosls and are subsequenlly carried al amortised cost using the effeclive
interest method unless the arrangemenl conslitules a financing Iransaclion, wheie the transaction is
me8sured al the present value of the future receipts discounted al a markel rale of inleresl. FinanGial assets
lassified as receivable within one year ale not amortis￿.
Basic financial Ilabilities
Basic financial liabililiets. incluijing crediloTS and bank loans are initially recognised al Iransaction PTIC? unless
the arrangement ¢onslilules a financing transaction. where the debt inslrumenl is measured al the present
value of the fuluTe payments discounted al a maTkel rate of interesl. Financial liabllilies classified as payable
within one year are not amortised.
Debt instruments are subsequenlly carried al amortised cosl, using the effective interest rale method.
Trad6 creditors are obligations lo 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 nol. Ihey are presenled as non-CU￿enI liabilities. Trade creditors are recognised in51ially al
transaction price and subsequenlly measured at amortised cost using Ihe effeclNe interest rnelhod.
Dere¢ognitlon of financial Ilablllties
Financial liabilities are derecognised when the charitable company's contractual obligations expire or are
discharged or can￿lled.
1.10 Employee beneflts
The cost of any unused holiday entillemenl is recognised in the period in whiGh the employee's services are
received.
1.11 Retiromei)t benefits
Payments lo defined contribution ieliremenl benefit sthernes are charged as an expense as they fall due.
Critical accounting estimates and Judgemenls
In the application of the charitable company's accounling pollcSes. Ihe Iruslees are required lo make
judgements, eslimales and assumptions about the carryin9 amount of assets and liabilities that ale nDt readily
apparent from other sour¢es. 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 eslimales.
The estimates and underlying assumptlons are revieiyed on an o￿OI￿g basis. Revislons lo accountin9
esllfflales are recognised in the period in ivhich the estimate is revised where the revision affects only that
period, 01 in the period of the revision and future periods where Ihe revision aflecls bolh currenl and futur6
periods.
18-

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Income from donatTons and lègacies
Restricted
funds
2025
Restrl¢ted
funds
2024
as restated
Donallons and gifts
Grants
23.650
2,902,753
21,275
349,436
2,926.403
370,711
Donations and glfts
Donations
23.650
21.275
23,650
21,275
Grants
Youth Investment Fund
LCC
Communily Foundalion
2,877,345
4,743
20.665
338.936
3,000
7,500
2.902.753
349,436
Income from charitable activitigs
Re5tricterJ
funds
2025
Restricted
funds
2024
as restated
Charitable activities
Sale of licences
4.900
11.100
Income from investments
Restricted
fund5
2025
Restricted
funds
2024
Interesl receivable
72
19-

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Expenditure on charitable actlvities
Restrlcted
funds
2025
RestrictÈd
funds
2024
as restated
Dlrect costs
Staff costs
Depreciation and impairmenl
Project resources
Rent & rates
Light & heal
Repairs & fflalnlenance
Legal & professional fegs
Website Costs
Insurance
Other oftice cosls
Adminislralion
95.773
4.184
19,289
11.575
28.792
1.843
4,190
3,687
11,724
2.831
20,368
26.488
3,810
16,704
2,980
40,342
1,595
198
1,500
2,115
88
5,967
204.256
101,187
Share of support and goveTnance Costs (see note 7)
Governan¢8
17.079
2.603
221.335
103,790
Analysis by fund
Reslricled funds
221,335
103,790
Support costs allocated to a¢tlvltle5
2025
2024
Governanc8 wsls
17,079
2,603
Analysed between:
Reslrlcled funds
17,079
2,603
2025
2024
Governance ¢osts comprlse:
Audit lees
Accountancy
Independent examination fees
15.000
2,079
340
2.263
17.079
2,603

TIBER COMMUNITY BUILDING
NOTES TO THE F5NANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
Not movement in funds
2025
2024
The nel movement in lunds is staled after chargingl(ctÈdilingl=
Fees pay2ble for the audil of the ¢haiiVs financial statements
Depreciallon of owned tangible fixed assets
15,000
4.184
3,810
Triistees
lone of the l¥ustee- lor a-,
I'.-. rsons connected wilh them) recikived any refftuneralion or benefits from the
charitable company during the year.
One of the Iruslees and Ihe CEO received re-imbiiisemenl for expenses incurred on behalf ol the chaiilable
company in the year with a lolal of E4.705. The expenses were lechnology purchases and furlher èxpÈnse5
incurreci lo support safeguarding compliance, programme suppori and delivery, operational communications,
youth eiigagemenl aclivilies cind Ihe adniinistralive needs of the charitable cotnpany.
EmployÈès
The average monthly number ol employees during the year was:
2025
Numbbr
2024
Numbèr
10
Employment cosls
2025
2024
Wages and salaries
Social security costs
Other pension cosls
87,911
7,416
446
24.197
2.150
141
95.773
26,488
There weio no employees whose annual rewnuneration was more than £60,000.
11 Taxation
The charily is exempl from taxation on ils activities because all ils income is applted for charitable purposes.
21

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
12 Tangible fixed assets
Freehold land Playground Fixturès and Portacabins
and butlding$
equiptneJ¥t
riltinus
Total
Cost
Al 1 March 2024
Additions
545.069
2.631.022
38,095
4.695
3.324
19.088
606,947
2,634,346
At 28 February 2025
3.176.091
38,095
8,019
19,088 3,241.293
Depreelation and Impalrment
At 1 March 2024
Depreciation charged ifi the year
9.524
3,810
4,695
374
19,088
33,307
4.184
At 28 February 2025
13.334
5.069
19,088
37,491
Carrying amount
Al 28 February 2025
3.176.091
24.761
2.950
3.203,802
At 29 February 2024
545.069
28.570
573,639
A legal charge has been secured against the land and buildings Included in the fixed assets by The Secrelary
of Stale for Ciillure, Media and Sport in relation lo Grants provided in support of (he developtnenl of the
buildlng. This legal charge involves restrictions and covènants on Ihe use of the building and land for fifteen
years form the dale ol the chaige on 23 January 2025.
13 Debtors
2025
2024
as restated
Amounts falling tlue within one year:
Other debtors
Prepayments and accrued inGome
108.195
3,137
53,048
557
111,332
53,605
14 Credllors: amounts falling due within one year
2025
2024
as restated
Other taxalion and social security
Trade creditors
Accruals and defeired income
3.360
169,045
27.496
1.906
205,640
1.575
199.901
209.121
-22-

TIBER COMMUNITY BUILDING
.'ThTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
15 Retirement benefit schemes
2025
2024
Defined conlributlon schemes
Charge lo profil or loss in respect of defined conliibulion schemes
446
141
The charitable company operates a defined contribution pension scheme for all qualifying employees. The
assets of the scheme are held separately from those ol Ihe charilabie company in an independently
administered fund.
16 Restricted lunds
The reslricled funds ol the charily comprise tha unexpended balances of donations and grants held on tru51
subject lo specific conditions by donors as lo how Ihey may be use(J.
At 1 March
2024
Incomin9 Resources
At28
resources
expendedFebruary 2025
General fund
Revaluation reserve
357,134
225,000
2,931.375
{221,335)
3,067.174
225.000
S82.134
2.931.375
1221.3351
3.292,174
Previous year:
At 1 March
2023
Incoming
resourres
as restated
Resources
At29
expeiidedFebruary 2024
s reslaled
as restated
General fund
Rev81ualion reserve
79.113
225,000
381.811
(103,7901
357,134
225,000
304.113
381.811
103,790
582,134
17 Analysis of net assets bètween funds
Restricted
funds
2025
At 28 February 2025:
Tanglble assets
Current asselsllliabililies)
3,203,802
88,372
3,292,174
-23-

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
17 Analysls of net assets between funds
{Contlnuedl
Restricted
f￿ndS
2024
At 29 February 2024-
Tangible assets
Current asselsllliabililies)
573.639
8,495
582.134
18 Relatèd party fransattlions
Transactions with relateil parties
During the year the charitable company entered into the following Iransaclions with ielaled parlies..
During Ilie year. the cotllP8ny received a loan from Ihe company secretary, Ms D Wright. who is also the
se¢relary and CEO of the company.
The loan made during Ihe year to the cofflpany was for £6.000 and is in addition lo previous 103ns made by
her of £11,757 in previous yeais.
The balance OWif)g lo Ms W¥ight al the year end was £17.757 which is interest Iree and ¥epayablè on demand.
19 Limlled by guarantee
Tiber Communily Building is a company limited by guar¥nlee and accordingly does not have a shale capital.
Every Inember of the company u[￿ertakeS to LotFlribule such amount as may bo requlred i)ol exceeding 21 10
Ilie assets ol (he charitable Company In Ihè ev2nl of ils being ivound up vihile he OT She 15 a membei, or wilhin
one yeaT after she ceases lo be a fflerRbei.
20 Cash generated from operations
2025
2024
Surplus for the year
2.710.039
278.022
Adjustmenls for:
Investment income recognlsed in slalemenl of financi21 aclivilies
Depreciation and impairment ol langible fixed assels
{721
4.184
3,810
Movements ill Working Capital:
Ilncreasel in debtors
IDecreasellincrease in credilors
157,7271
{9.2201
139.2991
196,484
Cash generated from operatlons
2,647.204
439.017
24-

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY 2025
21
Analysls of changes in net funds
The charitable company had no material debt during Ihe year.
22 Prior pèrlod adjustment
Changes to the balancè sheet
At 28 February 2024
As previously
Adjuslment
reported
As restated
Fixed assets
Tangible assets
Current asset5
Bank and cash
Credltors due wlthin one year
Taxallon
Other creditors
495.882
77,757
573,639
(31,778}
195.789
164,011
11.9061
(193,883)
(1,9061
(207,2151
113,332}
Net assets
504,377
77,757
582.134
Capital funds
Income funds
Reslri¢led funds
504.377
77.757
582,134
Total equity
504.377
77,757
582.134
Changes to the profit and1055 account
Period ended 28 February 2D24
As p￿VIouslY
Adjustfftenl
As restaled
rèported
Charilable activities
181,547
{77.757)
703,790
Nel Movement in lurbds
200.264
77.757
278.021
25-

TIBER COMMUNITY BUILDING
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 28 FEBRUARY2025
23 Reasons for Prior Year Adjustmehts
During the course of Ihe aiidlt for the current year. cosls that had been pieviously Tecorded in profil and
loss accovnl have been identified as Capital expenditure in the pievious year and have therefore been
ieclassified and Ihe previous year financ¢al 51alemenls have been restated.
The currenl year audit additionally identified cut-off eirois regarding the bank account and trade creditors and
laxalion credilots such Ihal this required reslalement and reclassification of amounts reported In the previous
year.
The effeols ol the above restaletnents are shown In note 22 of Ihese financial slalemenls.
-26-