Dothsign Envelope ID. BE7D373446F6432C-ADCE-874FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION ANNUAL REPORT AND FINANCIAL STATEMENTS YEAR ENDED 31ST MARCH 2025 Charity Registration No. 1128331
DocLpsrgn Envelope ID.. BE7D373446F6-432C.ADCE.874FCA880AD3 PORCHFIELD COMMUNifi ASSOCIATION CONTENTS Page Trustees, Annual Report Independent Examinefs Report Slatemenl of Financial Activities Balance Sheel Notes to the Financial Statements
Docusign EnvÈbpe ID.. BE7D3734-3sF43ADeE74FcA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 The trustees are pleased to present their annual report for the year ended 3151 March 2025. The financial slatemenls have been prepared in accordance with the Charity's trust deed, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Pral¢e applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published IFRS 102} (effective 1 sl January 2019). OBJECTIVES AND ACTIVITIES a. To promote the benefit of the inhabitants of Liverpool Housing Trust properties and the neighbourhood together defined as the Heys Estate, Croxtelh, Liverpool 11 and other neighbouring areas, known as Croxteth, Gilmoss and Norris Green without distinction of sex, sexual orientation, race 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 advance education, to protect health, relieve poverty, distress or sickness and to provide facilities in the inlerest of social welfare for education, recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants. b. To maintain and manage the Porchfi'eld 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 determined. Public Benefit In considering the objectives and activilies, the Trustees have considered the Charity Commission's guidan on Public Benefit to ensure that the organisation is meeting its Public Benefit requirements. ACHIEVEMENTS AND PERFORMANCE Our aims are to improve the health, wellbeing, and quality of life of older people in Croxteth and surrounding areas in Liverpool through a programme of activities that are chosen by our beneficiaries, planned, and delivered by trustees, 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 been able to establish a programme educational and social activities for our older people and developed new approachesto help reach outto these users who feel more vulnerable than ever, especially post pandemic and with the cosl-of-living crisis, achieving long term benefits and real impact. Activities that contributed to reducing isolation and increasing social inclusion included flower arranging, card making, painting and wellbeing classes, day trips to Barnsley and Bury markets, bingo, a St Patricks, Rock and Roll, Country and Western and Christmas social evenings, tea afternoons, coffee and chat etc Activities that improved their physical and menlal health consisted of tai chi, ballroom and salsa dancing, Zumba, line-dancing, yoga and medilation, calligraphy, local history, British sign language course, hairdressing workshops, holistic-therapies, and with Dementia Action, delivering activities and services to people with dementia and their families.
Docusign Envelow ID." BE7D373446F6432tsADCE.874FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Also, we have facilitated a health and wellbeing course delivered by Imagine Independence, offering Peer SupporUPeer Mentoring service offers people experiencing mental health issues the tools to improve their mental wellbeing through social inclusion, mutual support and healthy living. We also assisted with improving their financial income through our digital training courses, as 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 gelting.. Income Support. income-based Job Seeker's Allowan. Housing Benefi't, this has affected 21 % of our service users. Weve continued to tackle the ongoing rise of fuel povety 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 have also continued our partnership with Fareshare through funding from, 'Citizen Advice Liverpool,, and able to give food parcels out each week to our service users. Also, during this year our staff and volunteers undertook training in Mental First Aid in the workplace and Health and Safety training in the workpla. In total during this period of this funding 351 direct vulnerable older people benefiled directly and by continuing to develop partnerships with organisalions who share the same aims and working closely with local GPSIClinics, promoting social-prescribing, making our programme of activities available to the hard-to-reach beneficiaries, since September 2024, 330/0 of our new-users have been signposted through these partnerships. We've have continued to re1ve a steady room hire income from our Dance School, Dementia- Hub, Church Group and Leigh Moss Memory Service etc and our room hire had increased by 67 % making it possible for us to generate a sufficient income to achieve some level of financial independence, especially considering we are still in the Cosl-of-Living Crisis. 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 providing free Health and Wellbeing courses, which offers peer support and peer mentoring service offering people the experience of mental health tools to improve their mental wellbeing through social inclusion, mutual support and healthy living. Please also refer to our Social Media Platform our Facebook Page, (link below} which will provide evidence of the impact. htt s:Ilwww.faeebook.eoml rofile. h ?id-61572999053446 From April 2024 to March 2025, we received a total of 12,004 visits to our Centre which averages out to 240 visits a week (increase of 13 /0 from the year before) and from this we reiVed 136 new unique people who have benefited from our activities and services. 1. 351 older people of our community have a sense of redUd isolation and feel part of the mainstream community through involvement in activities 2. 351 older people of our community have improved mentallphysical health through participation in our activities 3. 289 older people have improved economic circumstances through participation in welfare rights advice and learning programmes 4. 8 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.
usign Envek)pe ID. BE7D3734-36F6-432C.ADCE-874FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 We would also like to thank the Henry Smith Foundation, Liverpool Charity Voluntary Services, National Lottery Community Fund, Liverpool City Council - Local Neighbour Hood Fund, Eleanor and Elizabeth Rathbone Charitable Trust, Sports England, Citizen Advice Liverpool 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 Onward Housing, Imagine Independence, Liverpool Chairty Voluntary Services, Liverpool City Council, Demetia Action Liverpool and Fareshare, whom we are most grateful to thern for all their contributions and commitment for working in partnership with us. Once again, we would like to express our thanks to everyone who has been involved in making our Community Centre such a successful place and hope that our future will be just as productive. Porchfield Community Centre is a place to come and learn, socialise with old and new friends and a Community Centre to be proud of. We hopewe can carry on achieving more goals bringing new activities. evenls. and new fa$ to our centre. FINANCIAL REVIEW Total income for the year was £100,656 (2024.. £88,092) of which £66,791 {2024'. £61,590), relaled to funding for projects upon which restrictions are placed. Total expenditure for the year was £75,299 (2024.. £75,524), leaving a surplus for the year of £25,35712024. surplus £12,568). At 31st March 2025 the charity's reserves stood at £100,70012024'. £75,343) of which £27,559 12024.. £21,357) represented restricted funds RISK MANAGEMENT The main risks to the charity as identified by the Trustees have been considered and systems have been established to mitigate those risks. RESERVES POLICY It is the policy of Ihe charily 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 £73,141 less designated sinking fund of £35,059 leaving a balan of £38,082. The charity requires £13,630 for redundancy provision and £3,677 for three months, running costs, (total £17,307). The remaining balance of the unrestricted reserves will be to ensure the continuity of our core projects, activities, and essential community services. PLANS FOR THE FUTURE Goal Achievement & Innovation The centre is committed to expanding its impact by introducing a dynamic range of new activities, community events, and fresh perspectives. By evolving our programming, we ensure that our services remain relevant and engaging for both new and existing members. Over the next few years, the centre will focus on developing robust strategies to reinforce its financial stability and long-term resilien. Our priority is to secure sustainable funding streams that ensure the continuity of our core projects, activities, and essential community servIs.
Do(sigN Efivel0 ID. BE7D3734-36F6-432C-ADCE-874FCA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31ST MARCH 2025 Outreach and Engagement We are dedicated to supporting "hard-to-reach" individuals within our community. To achieve this, we will.. Syslemalic Outre8ch.' Facilitate program delivery every 24 months across our target areas. Strategic Partnerships.. Strengthen ties with local GPS, the Liverpool NHS, clinics, and partner organizations that share our mission and aspirations. Home Integration.. Ensure our resources reach residents directly in their homes and through local health hubs. Holistic Wellbeing The Community Association will endeavour to introduce new activities based directly on community feedback. We are placing a specific emphasis on health and educational classes designed to empower individuals with the tools to manage their physical and mental health and improve overall wellbeing. STRUCTURE, GOVERNANCE AND MANAGEMENT Porchfield Community Association 18 a registered charity, number 1128331 registered on 2nd March 2009. The Governing Document is a constitution adopted on 11th February 2004 as amended on 24 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 recruitrrent and training of prospective and present volunteers, and our Cenlre has all necessary policies and Insuran8. The Community Association has a dedicated learn of volunteer trustees who are very generous with their time and commitment providing invaluable service lo our community. REFERENCE AND ADMINISTRATIVE DETAILS Name Porchfield Community Association 1128331 Charity Number Address & Office Porchfield Close Liverpool L119DT Trustees During the year members ofthe Board of Trustees were as follows= J Davidson A M Earwaker J Huxley Cllr A Lavelle C O'shea P O'shea
PORCHFIELD COMMUNITY ASSOCIATION TRUSTEES, ANNUAL REPORT FOR THE YEAR ENDED 31 ST MARCH 2025 Independent Examiner Ying Huang ACCA clo LCVS 151 Dale Str861, Llverpool. L2 2AH Lloyds TSB. 26 Br¢)adway, Norris Gre&n. Llverpool L11 1DA Bankors Slgned on behalf of the Trustees C O'shea . Trustee Dats.....
DoCsign Envelo ID. BE7D3734-36F6432GADCE.874FCA880AD3 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PORCHFIELD COMMUNITY ASSOCIATION I report on the accounts of the charity for the year ended 31 sl March 2025 which are set out on pages 7 to 18. Res ective res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is nol required for this year under section 144 of the Charities Act 2011 (the Charities Act) and thal an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 14515){bl of the Charities Act, and to stale whether particular malters 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 kepl by Ihe charity and a comparison of the accounts presented with those records. 11 also includes consideralion of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the statement below. Basis of inde endent examinerfs statement In connection with my examination, no matter has come to my attention.. Inde endent examineffs staten7ent (1) which gives me reasonable cause to believe that in any material respect the requirements.. to keep accounting records in accordance with section 388 of the Companies Act 2006., and accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practi-. Accounting and Reporting by Charities have not been met.. or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Slunedby. Name: Ying Huang Relevant professional qualification oryody.. ACCA Address.. c/0 LCVS 151 Dale Street, L2 2AH 22 January 2026 Dated..
Dg Envdape ID. BE7D373436F6-432C-AOCE474FCA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST MARCH 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Income and endowments from: Donations Charitable activities Investments 2a 2b 1,350 30,911 1,604 1,350 97,702 1,604 943 85,679 1,470 66,791 Total income 33,865 66,791 100,656 88,092 Expenditure Charitable Activities 14,710 60,589 75,299 75,524 Total expenditure 14,710 60,589 75,299 75,524 Net income, net movement in funds 19,155 6,202 25,357 12,568 Total funds brought forward 53,986 21,357 75,343 62,775 Total funds carried forward 73,141 27,559 100,700 75,343 The notes on pages 9 to 18 form part of these accounts. All the above amounts relate to continuing activities of the charity.
PORCHFIELD COMMUNITY ASSOCIATION BALANCE SHEET AS AT 31ST MARCH 2025 Notes 31. March 2025 31st March 2024 Flxed assets Tangible fixed assets 4.671 5,019 Current assets Debtors Cash at bank and in hand 35,235 61,911 31,671 39.608 97,146 Current liabllltles Creditors.. amounts falling due within one year 71,279 {1,117) (955} Net current assets 96,029 70.324 Total assots less currant liabllitlos 100,700 75,343 Funds: Unrestricted funds Restricted funds 73,141 27.559 53,986 21,357 100,700 75,343 Approved by Trusteos on .... c os C O'Shoa- Trustea A M Earwaker, Trustee
Do¢sIgn Envelope ID.. BE7D3734-36F&432C-ADCE474FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 1. Accounting Policies Basis of accounting The financial statements have been prepared in accordan with the Statement of Recommended Practi.. Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS1021 ISORP 20191 (effective 1 St January 2019) 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 items recognised at cost or transaction value unless otherwise stated in the relevant note{s) 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 Ihe time of approving the accounts, the Trustees have plans in pla to increase Ihe required level of unrestricted reserves to continue in operational existence for Ihe 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 trustees to apply in 8ccordance 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 al 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 Equipment Income recognition All income is recognised On the charity has entitlement to the income, there is sufficient rtainty of receipt and so it is probable Ihat the income will be received, 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, wilh the exception of known legacies which are accounted for when their reipt is rtaIn. Income from charitable activities is recognised on an accrual's basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor. Income from investment relates to bank interest received from the sink fund and is recognised when the amount is certain. 200A per annum reducing balan method 25/0 per annum reducing balanTr method 20/4 per annum reducing balanTr method
DwusNJn Envelope ID.. BEID3734.36FfA32C-ADCE474FCA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of Ihe 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 Statement 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 p.xpenditure to meet the objectives of the charitable company. 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 Activities when payment has been approved by the charitable company. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financi81 Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balan 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 stalements, when there is a legally enforable 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 simullaneously. 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 instrLJment 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 contraclual obligations expire or are discharged or cancelled. 10
DOgn Envelope ID.. 8E703734-36F&432&ADCE-874FCA880A03 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST 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 Sour$. 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 governance 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 the 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 taxation as they are reiVed and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The Gharity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT. 2. Income and endowments from Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Donations and legacies Donations 1,350 1,350 943 Donations income for year end 2024 related wholly to unrestricted funds.
Docusign EnveEope ID". BE7D373436FU3LADCE-874FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 b. Charitable activities ACC Liverpool Group Foundation Activities Income Citizen Advice Household Support Fund E L Rathbone Charilable Trust Eleanor Ralhbone Charitable Trust Hemby Charitable Trust Henry Smith Charity LCVS Community Impact Fund Liverpool VCFSE Health & Wellbeing Fund Local Neighbourhood Fund National Lottery Community Fund Room Hire Sports England United Way Give Local Wesl Derby Wastelands 500 15,029 1,250 15,803 15,803 1,991 2,500 4,000 1,991 2,500 4,000 1,500 37,400 3,300 9,800 33,200 33,200 1,800 20,000 1,800 20,000 15,108 3,300 15,108 9,060 5,340 1,500 1,000 3,300 30,911 66,791 97,702 85,679 Income from charitable activities for year end 2024 comprised £24,089 for unrestricted funds and £61,590 related to restricted funds. Investments Bank Interest 1,604 1,604 1,470 Investment income for year end 2024 related wholly to unrestricted funds. 3. Expenditure on charitable a¢tivities Direct Support & Total Charitable Governance 2025 Expenditure Costs Total 2024 To provide facilities to help with social welfare, education and recreation and leisure time 51,091 24,208 75,299 75,524 12-
Docusign Envdope ID. BE7D3734-36FfA32&ADCE474FCA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 analysed as follows.. 2025 2024 DireGt charitable expenditure.. staff salary costs Tuilicin fees Activity costs Equipment Building running costs Catering Volunteer expenses 14,890 14,570 9,964 843 5,514 730 4,580 15,687 17,510 6,766 188 4,910 1,488 4,399 51,091 50,948 Support & governan costs.. Slaff salary costs Office costs Travel expenses Training Insurance Payroll fees Accountancy Loss on Dispos81 of Fixed Assets Depreciation 16,791 3,255 806 15,072 4,181 1.598 220 613 413 955 469 474 1,117 124 1,172 1,524 24,208 24,576 Total expenditure on charitable activities 75,299 75,524 £60,58912024'. £60,920) of the above expenditure is restricted expenditure b. Slaff Costs 2025 2024 Gross wages and salaries 31,681 30,759 Particulars of employees.. The average number of employees during the year 1 (2024.. 1), and calculated on the basis of full-time equivalents, was as follows.. 2025 2024 Charitable activities No employee received emoluments of more than £60,000 during the year (2024: Nil}. 13
DO(sIgn EnvebFÈ ID. BE7D3734.36F6.432C.ADCE474FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST The Trustees are not remunerated for their services and are nol included in the above number of employees. No out-of-pocket expenses were reimbursed to trustees in the year 4. Tangible fixed assets Computer Fixtures Other Equipment & Fittings Equipment Total Cost Balance at 1 sl April 2024 Additions in the year Disposals in the year 2,290 589 (2291 8,451 4,128 359 14,869 948 {229) Balan at 31st March 2025 2,650 8,451 4,487 15,588 Depreciation Balance at 1 sl April 2024 Charge for the year Disposals in the year 1,024 223 {1051 5,216 809 3,610 140 9,850 1,172 1105} Balan at 31st March 2025 1,142 6,025 3,750 10,917 Net book value at 31 March 2025 st 1,508 2,426 737 4,671 Net book value at 31st March 2024 1,266 3,235 518 5,019 5. Debtors 2025 2024 Prepayments Other Debtors (See note 8} 176 35,059 166 31,505 35,235 31,671 6. Creditors: amounts falling due within one year 2025 2024 Accruals 1,117 955 14-
tkKusvan Erwelop8 ID." 8E7D3734-36F6432CADCE-874FCA880AD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 7. Analysis of net assets between funds 2025 Tangible Fixed Assets Net Current Assets Total Unrestricted Funds General Fund Designated Fund- Sinking Fund 699 37,383 35,059 38.082 35,059 699 72,442 73,141 Restricted Funds Citizen Advice Household Support Fund Henry Smith Charity Independent Age National Lottery Community Fund Sport England 619 619 2,504 1,468 11,877 14.381 1,468 10,000 1,091 10,000 1,091 3,972 23,587 27,559 Totals 4,671 96,029 100,700 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 Fund 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 15
Docusign Envelope ID.. BE7D373448F6432C-ADCE.874FCA880AD3 PORCHFIELD COMMUNif< ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST 8. Unrestricted Funds Movement in the year Income Expenditure Transfer of Funds 2025 Reserves at Beginning of year Reserves at End of Year General Fund Designated Fund- Sinking Fund 22,481 31,505 32,261 1,604 (14,710) 11,950) 1,950 38,082 35,059 53,986 33,865 {14,7101 73,141 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 28,084 25,031 1,471 114.604) 11,950) 1,950 22,481 31,505 42,088 26,502 (14,604) 53,986 General Fund - is used to finance the charily's general activities and core costs as outlined in the Trustees, Report. Designated Fund - Sinking Fund This is a designated fund for specific purpose5 set by the Trustees., il 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 to Onward homes Sinking Fund 16-
DSIgn Envdope ID. BE7D3784.38F6432C.ADCE.874FCA88OAD3 PORCHFIELD COMMUNITY ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 9. Restricted Funds Movements in the Year Income Expenditure 2025 Reserves at Beginning of year Reserves at End of Year Citizen Advice Household Support Fund E L Rathbone Charitable Trust Eleanor Rathbone Charitable Trust Henry Smilh Charity Independent Age LCVS Community Impact Fund Liverpool VCFSE Health & Wellbeing Fund Local Neighbourhood Fund National Lottery Community Fund Sport England United Way Give Local 1,991 (1,372) (2,500} (4,000} {27,2681 (4901 (1,1001 (5,0101 11,8001 (10,0001 16,5991 (4501 619 2,500 4,000 33,200 8,449 1,958 1,100 5,010 14,381 1,468 1,800 20,000 3,300 10,000 1,091 4,390 450 21,357 66,791 (60,589} 27,599 Movements in the Year In¢ome Expenditure 2024 Reserves at Beginning of year Reserves at End of Year ACC Liverpool Group Foundation Citizen Advice Household Support Fund Hemby Charity Foundation Henry Smith Charity Independent Age LCVS Community Impact Fund Liverpool VCFSE Health & Wellbeing Fund Masonic Charitable Trust National Lottery Community Fund Sport England United Way Give Local West Derby Waste Lands 500 (500) 1,250 1,500 37,400 {1,250) {1,5001 (38,7891 1652) 12,2001 (11,4841 {45) 11,5001 (9501 11,0501 11,0001 9,838 2,610 8,449 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
Docuwun Envdope ID.. BE7D3734_36F&432C-ADCE_874FCA880AD3 PORCHFIELD COMMUNifi ASSOCIATION NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ST These are monies given to the Charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows.. ACC Liverpool Group Foundation - Conlribulion towards to run Digital Training Courses Citizen Advice Household Support Fund - Contribution toward assisting with the'cost of Living Crisis, E L Rathbone Charitable TTUSt- Contribution toward the salary of Project Coordinator Eleanor Rathbone Charitable Trust- Contribution toward the salary of Projecl Coordinator Hemby Charity Foundation - To provide a Digital Training Courses to our SeiCe users. Henry Smith Charity- Contribution towards salaries for projecl coordinator and centre running costs Independent Age - To provide emergency foodlcare parcels and a telephone befriending service to the most vulnerable during lockdown. LCVS Community Impact Fund - Contribution towards education, social and physical activities. Liverpool VCFSE Health and Wellbeing Fund-contribulion towards education, social and physical activities Local Neighbourhood Fund Contributions towards a Day trip and Rock and Roll Social and a St Patricks Social Masonic Charitable Trust- Contribulion towards salaries for project coordinator and ntre running costs National Lottery Community Fund- Contribution toward the salary of Project Coordinator Sport England - Contribution towards physical activities United Way Give Local -contribution towards educational, soaal and physical actwities. West Derby Wastelands - Contribution towards salaries for project coordinator. 10.Guarantees and Other Financial Commitments During this financial year there are no financial commitments under non-cancellable operating leases12024.' £nil). 11.Related Parties Ann Earwaker, a trustee was paid £5,60012024.' £5,706) as a cleaner, flower arranging and card marking. on a self- employed basis, during the year ended 31. March 2025. 12. Contingent Liabilities The charity did not have any contingent liabilities as at 31 sl March 2025 or 31st March 2024.