DO￿￿gTh Envelope ID.. SCF6422E_FA844C43-8E￿.F￿5FD88c16DS
PORCHFIELD COMMUNITY
ASSOCIATION
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
YEAR ENDED 31ST MARCH 2024
Charity Registration No. 1128331

Docuslon Envelope ID.. BeF6422E_FA￿4c43-BE￿8-FD5FDs8C16Ds
PORCHFIELD COMMUNITY ASSOCIATION
CONTENTS
Page
Trustees, Annual Report
Independent Examiner's Report
Staternent of Financial Activities
Balance Sheet
Notes lo Ihe Financial Statements

Docu$ign Env¢lopg ID.. BCF8422E-FA844C434EA3-FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
ST
The trustees are pleased to present their annu21 report for the year ended 31 $t March 2024.
The financial stalemenls have been prepared in accordance wilh the charity's trust deed, the
Charities Act 2011 and Accounting and Reporting by Charities.. Slalement of Recommended
Practi￿ applicable to charities preparing their accounts in accordance with the Financial
Reporting Standard applicable in the UK and Republic of Ireland published IFRS 1021 (effective
1 st January 20191.
OBJECTIVES AND ACTIVITIES
To promote the benefit of the inhabitants of Liverpool Housin9 Trust properties and the
neighbourhood together defined as the Heys Estate, Croxteth, Liverpool 11 and other
neighbouring areas, known as Croxteth. Gilmoss and Norris Green without distinction of
sex, sexual orientation, ra￿ or of political, religious or other opinions. by associating
together the said inhabitants and the local authorities, voluntary and other organisalions
in a common effort to advan￿ education, to protect health. relieve poverty, distress or
sickness and to provide facilities in the interest of social welfare for education, recreation
and leisure time occupation with the objecl of improving the conditions of life for the said
inhabitanls.
b. To maintain and manage the Porchfield Community Centre and the same whether alone
or in co-operation with Liverpool Housing Trust or other person or body in furtherance of
these objects.
To promote such other charitable purposes as may from time to time be delemiined.
Public Beneflt
In considering the objectives and activities, the Trustees have considered the Charity
Commission's guidance on Public Benefit to ensure that the organisation is meeting its Public
Benefit requirements.
ACHIEVEMENTS AND PERFORMANCE
Our aims are to improve Ihe heallh, wellbeing, and quality of life of older people in Croxteth and
surrounding areas in Liverpool through a programme of activities thal are chosen by our
beneficiaries, planned. and delivered by Irustees, volunteers. and partners and managed by our
Project Coordinator. This results in older people feeling included. valued and enables to develop
their skills and knowledge. We are embedded within our community, have provided support to
our beneficiaries since 2001 and are seen as their first point of contact to them, many whom have
a range of medical problems i.e. dementia. heart problems, poor mobility etc.
We have continued lo receive a steady room hire income from our Dance School and Dementia-
Hub. During this past year we now facilitate room hire to a Church Group and another Dementia
organisation (Leigh Moss Memory SeNicel, this will increase our room hire income by 188°/.
each week, making it possible for us to generate a sufficient income to achieve some level of
financial independence, especially considering we are still in the Cost of Living Crisis.
Also, we have continued to establish our programrre of activities further this year as we have
been able to secure further fLJnding and donations from the Awards for All, LCVS, Liverpool City
Council, Sports England, Elizabeth Ralhbone Foundation etc and been able to deliver new
activities i.e. Jewellery Making, Zumba Gold, Ballroom Dancing, Salsa Dancing, Tai Chi etc.

Do¢u$ign Envew ID". B¢F8422E-FA844C43-8EA&F05FD88C16D5
PORCHFIELD cof¥lMUNITY ASSOCIATION
TRUSTEES. ANNUAL REPORT FOR THE YEAR ENDED 31- MARCH 2024
From 2023 to 2024, we received a total of 10,660 visits to our Centre which averages out to 205
visits a week and from this we re￿iVed 120 new (increase of 20 % from last yearl uniqLJe people
who have benefited from our activities and services.
136 new older people ofour community have 8 sense of reduced isolation and feel part of
the mainstream community through involvement in our activities.
2. 136 new older people of our community have improved mentallphysical health through
participation in our activilies.
3. 103 new older people have improved economic circumstances through participation in
welfare rights advice and learning programmes.
4. 6 new Local residents will develop skills and knowledge through involvement in the
volunteering scheme that will enable them to deliver a quality service for the community.
Activities that contribuled to reducing isolation and increasing social inclusion included jewellery-
making, splash-art, quiz nights, flower arranging, craft, card making, sewing classes, day trips,
bingos, social evenings, tea afternoons, coffee and chat, plays and Christmas carol concert,
working with our local Croxtelh community choir etc.
Activities thal improved their physicallmental health Gomsisted of tai chi, ballroom and salsa
dancing, Zumba gold, line-dancing, yoga and meditation, calligraphy. history, painting classes,
holistic-therapies, working in partnership with Croxteth Nutrition Group enabling users to have a
full body MOT, educatinglsupporting them to achieve a healthier lifestyle and with Dementia
Action, delivering activitieslservices lo people wilh dementia and their families and a health and
wellbeing course delivered by Imagine Independence, offering Peer SupportlPeer Mentoring
service offers people experiencing menlal health issues the tools to improve their mental
wellbeing ihrough social indusion, mutual support and healthy living.
We also assisted with improving their financial income through our digitallcompuler training
courses, heallh-cooking Classes {learning how to cook on a budget). Working in partnership with
Healthy-Homes, a government scheme Ihal offers help with keeping warni this winter, offering
Winter-Warmer-Packs which contain thermal clothing, blankets and boiler repair or replacements
and assistance and how to apply for discounts or support for energy-bills.
We have also continued our partnership with Fareshare and able to give food parcels out each
week to our service users. also incorporating what food we receive in our heallhy-cooking
classes. Also. service users have been informed with how to applyfor POA, how to make a Will,
inheritance tax working in partnership with Silver time Lega5.
We have continued to develop partnerships with organisations who share the same aims as us,
who support our activities and service programme, i.e. Imagine Independence praviding free
Health and Wellbeing courses, which offers peer support and peer mentoring service offering
people the experien￿ of mental health tools to improve their mental wellbeing Ihrough social
inclusion, mutual support and healthy living.
In total during the period of this funding 327 direct vulnerable older people benefited directly and
by continuing lo develop partnerships with organisations who share the same aims and working
closely with local GPSIClinics, promoting social-prescribing, making our programme of actimties
available to the hard-to-reach beneficiaries, since July 2023 33Q/o of our new-users have been
signposted Ihrough these partnerships.

Docuslgn Envelope ID. BcFS422E￿A644¢4&6EA3-FD5Fo88cl6￿s
PORCHFIELD COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
ST
During this past year, the Cosl-of-Living-Crisis as continued and we have seen a lol of our service
users struggle, with this we decided lo renew our membership with Fareshare, so that we can
continue lo assist giving food parcels each week. We have also applied to our organisations who
offer free food i.e. the Neighbourly Food Redistribution Programme, as we have seen the impact
that these food parcels are making. We have continued to keep our class fees as low as possible
and offered free activities i.e. we delivered a Christmas Dinner to 60 of 55 assist our service users
in this current climate.
Also during the past year, we have seen a lot of service users using our computer facilities as
the DWP wants all claimants by the end of 2024125, the DWP plans to migrate onto Universal
Credit everyone getting.. Income Support. income-based Job Seeker's Allowance. Housing
Benefit, this has affected 21.10 of our service users
We have continued to tackle the ongoing rise of fuel poverty in our area, with Healthy Homes and
the LCC providing advice on their bills, cheaper tariffs and signposting them on to CAB where
they can assist with finically with their bills and apply for fuel grants on their behalf.
We would also like to Ihank the Henry Smith Foundation, Liverpool Charity Voluntary Services,
the Hemby Trust, Awards for All Ihe National Lottery Community Fund, West Derby Waste
Lands Charity, Liverpool City Council, Eleanor Rathbone Charitable Trust, The ACC Liverpool
Group Foundation, Liverpool VCFSE Health and Wellbeing Fund, Sports England and Enterprise
Credit Union etc all of whom have assisted with funding for our project and running costs over
the past year.
Lastly, we would like to thank our delivery partners have included over the past year. the. Alt
Valley Community, Cobalt Housing, Onward Housing, Liverpool City Council, Healthy Homes,
Demelia Action Liverpool and Fareshare, whom we are most grateful to them for all their
contributions and commitment for working in partnership with us.
We will plan keep securing fvnding to run this project to keep our activities and services running
and reaching out to the hard to reach by facilitating programme runs every 24 months to all our
target area homes and organisation i.e., local GP'S, Liverpool NHS, Clinics etc and olher
organisation's that share the same aims and aspirations as us. The Community Association will
also try to endeavour to inlroduce as many of the activities as requested, especially more health,
educational related classes that will enable people to cope better with their physical and mental
health and wellbeing.
FINANCIAL REVIEW
Total income forthe yearwas £88,09212023'. £91,686) ofwhich £61,590 {2023: £72,730), related
to funding for projects upon which restrictions are placed.
Total expenditure for the year was £75,524 12023.. £92,502), leaving a surplus for the year of
£12,568 {2023.' deficit £816).
At 3181 March 2024 the charity's reserves stood at £75,34312023= £62,775) of which £21,357
{2023'. £20,687) represented restricted funds
RISK MANAGEMENT
The main risks lo the charity as identified by the Trustees have been considered and systems
have been established to mitigate those risks.

Docusion Envek)pe IO.. BCF6422E_FA844C43-8EA3-FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 MARCH 2024
ST
RESERVES POLICY
It is the policy of the charity to maintain unrestricted funds at a level to cover redundancy provision
and three months, running costs should no further funding be received.
As at the end of the financial year the unrestricted funds totalled £53,986 less designated sinking
fund of £31,505 leaving a balance of £22,481. The charity requires £12,346 for redundancy
provision and £3,651 for three months, running costs, (tot21 £15,997}.
PLANS FOR THE FUTURE
We will plan keep securing funding to run this project to keep our activities and services running
and reaching out to the hard to reach by facilitating programme runs every 2-4 months to all our
target area homes and organisation i.e., local GP'S, Liverpool NHS, Clinics etc and other
organisation's that share the same aims and aspirations as us. The Community Association will
also try lo endeavour lo introduce as many of the activities as requested, especially more health,
educational related classes that will enable people to cope better with their physical and menlal
health and wellbeing.
Once again, we would like to express our thanks to everyone who has been involved in making
our Community Centre such a successful pla￿ and hope thal our future will be just as productive.
Porchfield Community Centre is a pla￿ to come and learn, so¢ialise with old and new friends
and a Community Centre to be proud of. We hope we can carry on achieving more goals bringing
new activities, events, and new fa￿$ to our centre.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Porchfield Community Association is a registered charity, number 1128331 registered on 2nd
March 2009.
The Governing Document is a constitution adopted on 11 February 2004 as amended on 24th
October 2011 and 22nd February 2017. The charity operates a community centre in Liverpool.
The centre is managed by a volunteer Community Association of local residents, volunteers and
a Centre Manager. The Centre Manager is responsible for the recruitment and training of
prospective and present volunteers and our Centre has all ne￿SSary policies and insurances.
The Community Association has a dedicated team of volunteer trustees who are very generous
with their time ar)d commitment providing invaluable service to our community.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Porchfield Community Association
1128331
Charity Nurnber
Address & Office
Porchfield Close
Liverpool
L119DT

PORCHFIELD COMMUNITY ASSOCIATION
TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2024
Trustees
During the year members of the Board of Truste8s were as follows:
J Davidson
A M Earwaker
J Huxley
A Lavelle
C O'shea
P O'shea
Ying Huang ACCA
clo LCVS
151 Dale Street.
Liverpool,
L2 2AH
Lloyds TSB,
26 Broadway,
Norris Green,
Liverpool
L11 1DA
Independent
Examlner
Bankers
Signgd on behalf of the Trustees
os
C O'shea
Truste8
Date

Docuslgn Envelope ID.. BCF8422E-FA844C434EA&FD5F088C16D5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF
PORCHFIELD COMMUNITY ASSOCIATION
I report on the accounts of the charity for the year ended 3151 March
2024 which are set out on pages 7 10 19.
Res
ective
res
onsibilities of
trustees and examiner
The charity's trustees are responsible for the preparation of the
accounts. The charity's trLJStees consider that an audit is nol
required for this year under section 144 of the Charities Act 2011
(the Charities Act) and that an independent examination is needed.
It is my responsibilily lo..
examine the accounls under section 145 of Ihe Charities Act,
to follow the procedLJres laid down in the general Directions
given by the Charity Commission {under section 145{5}{bl of the
Charities Act, and
to state whether particular matters have come to my attention.
My examination was carried out in accordance with general
Directions given by the Charity Commission.
An examination
includes a review of the accounting records kept by the charity and
a comparison of Ihe accounts presented with those records. 11 also
includes consideration of any unusual items or disclosures in the
accounts and seeking explanations from the trustees Con￿rning
any such matters. The procedures undertaken do not provide all
the evidence that would be required in an audit, and consequently
no opinion is given as to whether the accounts present a 'lrue and
fair, view. and Ihe report is limited to those matters set out in the
statement below.
Basis of inde
endent
examiner's statement
In connection wth my examination, no matter has come to my
attention..
Inde
endent examiner's
statement
{1) which gives me reasonable cause to believe that in any material
respect the requirements..
lo keep accounting records in accordan￿ with section 386
ofthe Companies Acl 2006; and
accounting requirements of section 396 of the Companies
Act 2006 and with the methods and principles of the
Stalemenl of Recommended Practice.. Accounting and
Reporting by Charities
have not been met., or
{2) to which. in my opinion, allention should be drawn in order to
enable a proper understanding of Ihe accounts lo be reached.
Name..
Ying Huang
Relevant professional qualifi
YYtJ2ty.' ACCA
Address.. c/0 LCVS 151 Dale Street, L2 2AH
1127/2025
Dated=

Docusign Envelope ID.. BCF6422E-FA844C43-8EA34D5FD8ec16D5
PORCHFIELD COMMUNITY ASSOCIATION
ST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
Notes
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Tota
Funds
2023
Income and endowments
from:
Donations
Charitable activities
Investments
2a
2b
943
24,089
1,470
943
85,679
1,470
61,590
91,154
532
Total income
26.502
61.590
88,092
91,686
Expenditure
Charitable Activities
14,604
60,920
75,524
92,502
Total expenditure
14,604
60,920
75,524
92,502
Net incomellexpenditure),
net movement in funds
11,898
670
12.568
(816)
Total funds brought foNard
42,088
20,687
62,775
63,591
Total funds carried forward
53,986
21,357
75,343
62,775
The notes on pages 9 10 19 form part of these accounts.
All the above amounts relate to continuing activities of the charity.

PORCHFIELD COMMUNITY ASSOCIATION
BALANCE SHEET AS AT 31- MARCH 2024
Notes
315t March 2024
$t
31 March 2023
Flxed assets
Tangible fixed assets
5,019
6,543
Current assets
Debtors
Cash at bank and in hand
31.671
39.608
28,392
28,720
71,279
57.112
Current Ilabilities
Creditors.. amounts falling
due within one year
(955)
(880)
Net current assets
70.324
56,232
Total a5S8ts lès5 current Ilabllltles
75,343
62,775
Funds:
Unrestricted funds
Restricl8d funds
53,986
21.357
42,088
20.687
75,343
62.775
Approved by Truste85 on ..2..4.. ! .
c oskn.
C O'shea . TNste8
A M Earwaker, Trustee

Do￿Sign Envelope ID.. BCF64?2E_FA844c434E￿_FDsF￿88c16DS
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
1. Accounting Policies
Basis of accounting
The financial statements have been prepared in accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland {FRS1021 {SORP 2019) (effective 1st January 20191 and Charities Act 2011.
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 £.
The financial statements have been prepared under the historical cost convention with ilems
recognised at cost or Iransaction value unless otherwise slated in the relevant notels) to these
accounts.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
At the time of approving the accounts, the Trustees have plans in pla￿ to increase the
required level of unrestricted reserves to continue in operational existence for the foreseeable
future. Thus, the Trustees continue to adopt the going concern basis of accounting in
preparing the accounts.
Fund accounting
Unrestricted funds are the charity's free reserves available for the Irustees to apply in
accordance with the charity's objectives.
Restricted funds are subject to specific restrictive conditions imposed by the donor. All
restricted funds are accounted for as restricted income and expenditure for the purposes is
charged to the fund.
Fixed Assets
Capital expenditure of £200 and above is stated in the balance sheet at cost less accumulated
depreciation. Depreciation is provided to write off the cost of each asset over its expected
useful life as below..
Computer Equipment
Fixtures & Fittings
Other Equipmenl
Income recognition
All income is recognised once the charity has entitlement to the income, there is sufficienl
certainty of receipt and so it is probable that the income will be re￿Ived, and the amount of
income receivable can be measured reliably.
Donations and legacies comprise of donations and general grants which are recognised in
the accounts when received, with the exception of known legacies which are accounted for
when their receipt is certain.
Income from charitable activities is recognised on an accrual's basis except for grants
receivable. which are recognised on Ihe date on which their unconditional payment is
confirmed by the donor.
Income from investment relates lo bank interest received from the sink fund and is reGognised
when the amount is certain.
20Q/o per annum reducing balan￿ method
25,/0 per annum reducing balance method
200/0 per annum reducing balan￿ method

Enveknw SD.. BCF6422E-FA844C4&sE￿.FnsFO88clfjDs
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
Expenditure recognition
Liabilities are recognised as soon as there is a legal or conslructive obligation committing the
charitable company to that expenditure, it is probable that settlement will be required. and the
amount of the obligation can be measured reliably.
All expenditure is accounted for on an accrual's basis. All expenses, including support costs
and governan￿ costs. are allocated or apportioned to the applicable expenditure headings
in the Stalemer)t of Financial Activities. Support and governance costs are applied to
unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Expenditure on charitable activities relate to the operation of the charity comprising of direct
charitable expenditure to meet Ihe objectives of the charitable company. Support and
governan￿ costs relate to the management and operation of the organisation and also
Gompliance with constitutional and statutory requirements in producing the annual report.
These are dealt with in the Statement of Financial Activities when payment has been
approved by the charitable company.
Cash and cash equlvalents
Cash and cash equivalenls include cash in hand, deposits held at call with banks, other short-
term liquid investments with original maturities of Ihree months or less, and bank overdrafts.
Financial instruments
The chariiy has elected to apply the provisions of Seclion 11 'Basic Financial Instruments,
and Section 12 '01her Financial Inslrumenls 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 enfor￿able 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 al the presenl value of the future
receipts discounted 8t 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 al
transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future receipts 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
io

￿(￿SvJn ID.. BCFé422E-FA84-4C4&8EA3￿DSFO8BClsD5
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
Critical accounting estimates and judgements
In the application of the charity's accounting policies, the trustees are required to make
judgernents, 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 on-going 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.
All expenditure is accounted for on an accrual's basis. All expenses, including support costs
and governan￿ costs, are allocated or apportioned to the applicable expenditure headings
in the Statement of Financial Activities. Support and governance costs are applied to
unrestricted funds unless specifically included in the restrictions, as specified by the donor.
Cost of charitable activities relate to the operation of Ihe charity comprising of direct charitable
expenditure to meet the objectives of the charity. Support and governance costs relate to the
management and operation of the organisation and also compliance with constitutional and
statutory requirements in producing the annual report. These are dealt with in the Statement
of Financial Aclivilies when payment has been approved by the charity
Taxation
Income and gains are exempt from laxation as they are received and applied for charitable
purposes only. The charity benefits from various exemptions from taxation afforded by tsx
legislation and is not liable to corporation tax on income or gains falling within those
exemptions. The charity is not able to recover Value Added Tax. ExpendilLJre is recorded in
the accounts inclusive of VAT.
2. Income and endowments from
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
Donations and legacies
Donations
943
943
Donations income for 2023 related wholly to unrestricted funds.

Docu$ign Envelope ID." BCF6422E-FA844C4&8EA3_FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
ST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Unrestricted Restricted
Funds
Funds
2024
2024
Total
Funds
2024
Total
Funds
2023
b. Charitable activities
ACC Liverpool Group Foundation
Activities Income
Barchester Charitable Foundalion
Big Help Project Grant
Citizen Advice Household Support
Fund
Cobalt Housing
Community Foundation for
Merseyside
Eleanor Rathbone Charitsble Trust
Hemby Charitable Trust
Henry Smith Charity
Henry Smith Foundation
LCVS Community Impact Fund
Liverpool VCFSE Health &
Wellbeing Fund
Merseyside Recycling and Waste
Authority
National Loltery Awards for All
Queens Platinum Jubilee Activity
Fund
Room Hire
Skelton Charity
Sports England
United Way Give Local
West Derby Wastelands
500
500
15,029
15,029
18,424
1,000
700
1,250
1,250
500
2,000
5,000
1,500
37,400
1,500
37,400
29,700
3,300
9,800
3,300
9.800
9,800
7,430
10,000
3,600
9,060
9,060
1.500
5,340
1,500
1,000
5,340
1,500
1,000
1,500
24,089
61,590
85,679
91,154
Income from charilable activities in 2023 comprised £18,424 for unrestricted funds and
£72,730 related lo restricted funds.
. Investments
Bank Interest
1,470
1,470
532
Investment income for 2023 related wholly to unrestricted funds.
3. Expenditure on: charitable activities
Direct Support &
Charitable Governance
ExpendSture
Costs
Total
2024
Total
2023
To provide facilities to help with social
welfare, education and recreation and
leisure lime
50,948
24.576 75,524
92,502
12

DoDJsign Envek>w ID." BCF6422E-FA84-4C4&8EA3-FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
a. analysed as follows..
2024
2023
Direct charitable expenditu￿..
staff salary costs
Tuition fees
Activity costs
Equipment
Building running costs
Catering
Volunteer expenses
Donation
15,687
17,510
6,766
188
4,910
1,488
4,399
16,999
21,469
17,337
254
5,353
2,017
5,027
30
50,948
68,486
Support & governance costs."
Staff salary costs
Office costs
Travel expenses
Training
DBS fees
Insurance
Payroll fees
Accountancy
Loss on Disposal of Fixed Assets
Depreciation
15.072
4,181
1,598
220
12,823
4,152
2,925
256
28
923
352
880
17
1,660
613
413
955
1,524
24,576
24.016
Total expenditure on charitable
activities
75,524
92,502
£60,92012023'. £72,793) of the above expenditure is restricted expendilure
b. Slaff Costs
2024
2023
Gross wages and salaries
30,759
29,822
Particulars of employees..
The average number of employees during the year 1 {2023.' 1), and calculated on the basis of
full-time equivalents, was as follows..
2024
2023
Charitable artivities
No employee received emoluments of more than £60,000 during the year (2023.. Nill.
13

Docusign EnV8k)￿ ID.. BCF6422E-FAw4¢43-8EJ￿-FDsFD8SCIeD5
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
The Trustees are not remunerated for their services and are not included in the above
number of employees.
No out-of-pockel expenses were reimbursed to trustees in the year
4. Tangible flxed assets
Computer
Fixtures
other
Equipment & Fittings Equipment
Total
Cost
Balance at 1st April 2023
Additions in the year
2,290
8,451
4,128
14,869
Balance at 31SI March 2024
2,290
8,451
4,128
14,869
Depreciation
Balance at 1°, April 2023
Charge for the year
708
316
4,138
1,078
3,480
130
8,326
1,524
Balance at 31$1 March 2024
1,024
5.216
3,610
9,850
Net book value at 31
March 2024
st
1,266
3,235
518
5,019
Net book value at 31 st March
2023
1,582
4,313
648
6,543
5. Debtors
2024
2023
Prepayments
Other Debtors (See note 8)
166
31,505
308
28,084
31,671
28,392
6. Creditors.. amounts falling due wlthln one year
2024
2023
Accruals
955
880
14-

DorJJsign Envelope ID.. BCF6422E-FAw4C43-8EA3￿DSFD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
7. Analysis of net assets between funds
2024
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
Designated Fund - Sinking Fund
916
21,565
31,505
22,481
31,505
916
53,070
53,986
Restricted Funds
Henry Smith Charity
Henry Smith Foundation
Independent Age
LCVS Community Impact Fun
Liverpool VCFSE Health &
Wellbeing Fund
Sport England
United Way Give Local
367
1,778
1,958
6,304
6,671
1,778
1,958
1,100
5,010
4,390
450
1,100
5,010
4,390
450
4,103
17,254
21,357
Totals
5,019
70,324
75,343
2023
Tangible Fixed
Assets
Net Current
Assets
Total
Unrestricted Funds
General Fund
Designaled Fund - Sinking Fund
1,200
12,804
28,084
14,004
28,084
1,200
40,888
42,088
Restricted Funds
Henry Smith Foundation
Henry Smith Charity Foundation
Independent Age
Liverpool VCFSE Health &
Wellbeing Fund
Masonic Charitable Trust
National Lottery Awards for All
2,243
490
2,610
2,243
7.595
2,610
6,694
45
1,500
7,105
6,694
45
1,500
5,343
15,344
20,687
Totals
6.543
56.232
62,775
15

Docusign Envelop8 ID.. 8CF6422E-FA844C43-8EA3-FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
ST
8. Unrestricted Funds
Movement in the year
Income Expenditure Transfer
of Funds
2024
Reserves
at Beginning
of year
Reserves
at End
of Year
General Fund
Designated Fund-
Sinking Fund
14.004
25,031
1,471
114,604)
11,950)
1,950
22,481
28,084
31,505
42,088
26.502
114,6041
53,986
Movement in the year
Income Expenditure Transfer
of Funds
2023
Reserves
at Beginning
of year
ReseNes
at End
of Year
General Fund
Designated Fund-
Sinking Fund
17,239
25,602
18,424
(19.7091
{1,9501
1,950
14,004
28,084
532
42,841
18,956
(19.709)
42,088
General Fund - is used to finance the charity's general activilies and core costs as outlined
in the Trustees, Report.
Deslgnated Fund - Sinking Fund This is a designated fund for specific purposes set by
Ihe Trustees., it is held by Onward Homes (formerly Liverpool Housing Trust) on behalf of
Porchfield Community Association and receives annual bank interest.
Transfer of Fund - Payments made from Porchfield Community Association lo Onward
homes Sinking Fund
16

Docuslgn Envelope ID.. BCF6422E-FA84-4C4&8EA3_F05FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
ST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Restricted Funds
Movements in the Year
Income Expenditure
2024
ReseNes
at Beginning
of year
Reserves
at End
of Year
ACC Liverpool Group
Foundation
Citizen Advice Household
Support Fund
Hemby Charity Foundation
Henry Smith Charity
Henry Smith Foundation
Independent Age
LCVS Community Impact Fund
Liverpool VCFSE Health &
Wellbeing Fund
Masonic Charitable Trust
National Lottery Communily
Fund
Sport England
United W8y Give Local
West Derby Waste Lands
500
1500)
1,250
1,500
37,400
(1,250)
(1,5001
{38,324)
14651
(6521
(2,2001
{11,484)
1451
(1,5001
(9501
{1,0501
{1,0001
7,595
2,243
2,610
6,671
1,778
1,958
1,100
5,010
3,300
9.800
6,694
45
1,500
5,340
1,500
1,000
4,390
450
20,687
61,590
{60,920)
21,357
17

Do￿sIgn Envelope ID.. BeF64?2E￿A84-4c434EA3-FDSFD88GI6D5
PORCHFIELD COMMUNITY ASSOCIATION
ST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Movements in the Year
Income Expenditure
2023
ReseNes
at Beginning
of year
Reserves
at End
of Year
Barchester Charitable
Foundation
Big Help Project
Cobalt Housing
Community Foundation for
Merseyside
Eleanor Ralhbone Charitable
Trust
Henry Smith Charity
Henry Smith Foundation
Independent Age
LCVS Community Impact Fund
Liverpool VCFSE Health &
Wellbeing Fund
Masonic Charitable Trust
Merseyside Recycling and
Waste Authority
National Lottery Awards for All
National Lottery Community
Fund
Queens Platinum Jubilee
Activity Fund
Skelton Charity
West Derby Waste Lands
Charity
1,000
700
500
{1,000}
(7001
{5001
12,0001
2,000
5,000
29,700
15,0001
122,105)
(416)
1871)
{2,001)
{3,106)
(3,939)
(7,4301
(7,1251
(10,0001
7,595
2,243
2,610
2,659
3,481
2,001
9,800
6,694
45
3,984
7,430
7.125
1,500
10,000
1,500
3,600
1,500
1,500
13,6001
11,5001
11,5001
20,750
72,730
{72,793)
20,687
These are monies given to the Charity to be spent al the discretion of the Board of Trustees
for specific charitable purposes, as follows..
ACC Live￿001 Group Foundation - Contribution towards to run Digital Training Courses
Barchester Gharltable Foundation - Contribution towards planned activities
Big Help Project - Contribution towards planned activities
Citizen Advice Household Support Fund - Contribution toward assisting with the 'Cost of
Living Crisis,
Cobalt Housing - Contribution towards summer project
Community Foundation for Merseyside- Contribution towards planned activities
Eleanor Rathbone Charitable Trust - Contribution towards the Centre Manager's salary
and running costs
Hemby Charity Foundation - To provide a Digital Training Courses to our service users.
18

Docusign Enveknpe ID.. BCF6422E-FA844C4>8EA3-FD5FD88C16D5
PORCHFIELD COMMUNITY ASSOCIATION
ST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Henry Smith Charity- Community match funding to provide a range of activities, airned at
boosting mental and physical wellbeing, for older people impacled by COVID-19 pandemic in
Croxteth.
Henry Smith Foundation - Contribution towards salaries for project coordinator and cenlre
running costs
Independent Age - To provide emergency foodlcare parcels and a telephone befriending
seNice to the most vulnerable during lockdown.
LCVS Community .Impact Fund Contribution towards education, social and physical
activities.
Liverpool VCFSE Health and Wellbeing Fund- Contribution towards education, social and
physical activities
Masonic Charitable Trust- Contribution lowards salaries for project Coordinalor and centre
running costs
Merseyside Recycling and Waste Authority- Contribution towards education, social and
physical activities
National Lottery Awards for All - Contribution lowards assisting vulnerable users during
the current climate lo help the community thrive
National Lottery Community Fund- Contribution towards assisting with the 'Cost of Living
Crisis.
Queens Platinum Jubilee Activity Fund Contribution towards planned activities
Skelton Charity - Contribution towards education, social and physical activities
Sport England- Contribution towards Zummba, Tai Chi, Pilates and dance classes
United Way Give Local -contribution towards education81, social and physical activilies.
West Derby Wastelands - Contribution towards salaries for project coordinator.
9. Guarantees and Other Flnancial Commitments
During this financial year there are no financial commitments under non-cancellable
operating leases {2023.' £nil).
10.Related Parties
Ann Earwaker, a trustee was paid £5.640 {2023= £5,706) as a cleaner, flower arranging and
card marking. Jayne Huxley, a trustee was paid £nil12023.' £2,850) as a Holistic Therapist,
all on a self- employed basis, during the year ended 31st March 2024.
11.Contingent Liabilities
The charity did not have any contingent liabilities as at 31, March 2024 or 31 sl March 2023.
19