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.. BE7D3734-3sF￿43￿ADeE￿74FcA88OAD3
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
Pra￿l¢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 re￿1ve 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 re￿iVed 136
new unique people who have benefited from our activities and services.
1. 351 older people of our community have a sense of redU￿d 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 servI￿s.

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 Insuran￿8.
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.....

DoC￿sign 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..

D￿￿g￿ 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 re￿ipt 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 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
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

DO￿￿gn 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 re￿iVed 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-

D￿SIgn 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 Se￿iCe 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.