Ain5dale Lunch and Lelsure Charity No. 1129183 Company No. 06846070 Trustees, Report and Unaudlted Accounts 31 March 2024
Alnsdale Lunch and Leisure Contents Pages Trustees, Annual Report Independent Examiner's Report Statement of Financial Activities 2to7 8t08 9t09 Summary Income and Expenditure A¢count Balance Sheet IOtolO iitoll Notes to the Accounts 12to19 Page I
Ainsdale Lunch and Lelsure Trustees Annual Report The trustees, who are also director5 for the purposes of the Companies Act 2006, present their Annual Report with the unaudited financial statements of the charity for the year ended 31 March 2024. The financial Statements have been prepared in accordance with the accounting policies sèt out in Note I to the accounts and comply with the charity's governing document, the Charities Act 2011. the Companies Act 2006 and A¢counting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their account5 in accordance with the Financial Reporting Standard 102 applicable in the UK and Republic of Ireland. REFERENCE AND ADMINISTRATIVE DETAILS Company No. 06846070 Charity No. 1129183 Registered Offlce Ainsdale Methodist Church Liverpool Road Southport Merseyside PR8 3NQ Dirertors and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: T.1. Durrance P.M. Evans D.M. Goulding G.M. Hemmings R.A. Hemmings K. Lowe K.G. Revill J.R. Shenton R.H. Taylor (Resigned 6 December 20231 Chair of Trustees IResigned 6 December 20231 Company Secretary G.M. Hemmings J. Sorsbv Key Management Personnel To 14 lune 2024 From 14 June 2024 Ainsdale Lunch and Leisure General Manager A¢¢ountant5 Helen 5tanbury Sefton Council for Voluntary Service Burlington House Crosby Road North Page 2
Ainsdale Lunch and Leisure Trustees Annual Report Waterloo Liverpool L22 OLG Bankers Royal Bank of Scotland Preston Fishergate IA) Branch l Hardman Boulevard Manchester M3 3AQ TS8 P.0. Box 373 Leeds LS14 9GQ OBJECTIVES AND ACTIVITIES The Company's objects and principal activities are, for the public benefit. to provide for: lal the relief of those in need by reason of age, ill-health. disability, flnancial hardship or other disadvantage- Ibl the advancement of health; Icl the advancement of citizenship; and Idl such other similar purposes recognised by English Law as charitable as thè charity shall detem)ine from time to time. The objects are to be achieved by, in particular but not 50 as to limit the generality of the foregoing, the establishment and running of a lunch and leisure club for the elderly and the vulnerable people of the Ainsdale nei8hbourhood of Southport and adjacent areas where practicable. The Trustees have complied with their duty to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers or duties. ACHIEVEMENTS AND PERFORMANCE During the reporting year. we undertook a detailed review of our activities. Only through listening, learning, constantly stepping back as necessary and adapting to improve, will we ensure Ainsdale Lunch and Leisure follows its optimum path. and evidence5 continued purpose and relevance within the community of Ainsdale and surrounding areas. Post-COVID, changes in people and confidence are evident, further negatively impacted by the current cost of living crisis. As a well-known, many years established service provider, we remain excellently-placed to deliver a targeted response to support community needs going forward. Staff: Our new General Manager, Helen, who comes to us with many years experien¢e in the charity sector has fully settled-in and has worked hard to raise funds and bringing a new image to Ainsdale's Cafe culture for members and visitors. We struggled in the reporting period to recruit additional staff due to lack of funding, but this has now been addressed. Volunteers- Volunteers remain the heart of Ain5dale Lunch and Leisure. Our strongest link to the community we Serve, they inform our purpose and help Shape our work. The charity benefited from the generous donation of time. energy. and good will of 55 volunteers during the year. The majority of volunteer5 fall into the category of older adult,. as an Drganisatitrn, we recognise and appreciate the wealth of experience and skill each individual lends to our work. Lunch Club: Page 3
Ainsdale Lunch and Leisure Trustees Annual Report In the report period the number of meals served fell slightly to 6.330 compared to 7,460 in the same period last year. This includes 2,958 meals to delivered to member5 homes and compares to 3910 the previous year. This reduction is due to a number of customers no longer livin8 In the area. Positive comments about the meals out service have been received from both users and relatives. We are also grateful to our volunteer drivers who enable us to keep this vital service going. The number of members and visltors attending and returning for meals is increasing. Cafe: Supported by a grant from the National Lottery Community Fund, we were able to re-equip our café and thus improve our overall offerinÉ. The café, now opens S days a week. provides comfortable and affordable amenities,. within a welcoming and supportive space. Vitally., it provides the stable platform needed,. from which we will steer Service users to regain confidence,. and importantly nurture resilience, to face life's future ¢hallenge5. Leisure Activitie5: Like the meals service, we are seeing an increase in the number of activities and in some cases, an increase in attendance. Our activities and how they operate are alway5 subject to review. Activitie5 provided during the year were focussed to support both physical and mental health. Classes could be bespoke packaged to fit each servl¢e user's individual preferences and need5. On offer each week were= Art, Gentle Gym, Needlework, Tai-chi, Tai-chi Strength & Balance, Guitar, Indoor Bowling, Table Tennis. Ukulele, Fit4Life. Singing for All, Gardening, Music for All. The year also saw the reintrodkjction of our Monday Games afternoon (rebranded as Monday Sociall. Family History, and Tethnology Support. We remain grateful for the support of volunteers who continue to lead on certain activities15inging for All, Music for All, Ukulele, Garnes Afternoon, Monday Social, Family History, Tech Support & Guitar). Also. some groups continue to be self-led e.g. Needlework, Table-Tennis and Gardening. Charity Shop: The shop continues to provide important revenue to support the work of the charity, and, complimentary to our other activities. provides an important Service to the community. Our goal is to grow this 3 day service to operate S days, Monday through Friday each week. Maintaining consistency in volunteer cover hag so far proven thallenging, we are, however, hopeful of further progress during the coming year. Sales through items listed on EBay tontinue to provide valuable income. Thi5 too is a volunteer led service. Garden.. The Gèrden, developed as a project in conjunction with Ainsdale Methodist Church, has continued to be maintained by its loyal group of volunteers. Meaningful opportunities have been opened up here, for volunteers wlth additional needs, and this provision has seen volunteer numbers increase during the year. Produce grown in the garden is a valuable resource for the Ainsdale Lunch and Leisure kitchen and quite rightly, garden volunteers express a sense of pride in their achievements. These achievement5 are clearly evidenced in the dishes produced as a result. Networkin8: We continue to network with a variety of local organisations covering the health and social care sector. This enables us to exchange information and on occasions leads to partnership working. Once again this year we assisted in co-ordinating a health and social services information exhibition in tonjunction with the flu vaccination program provided by Ainsdale Medical Centre. Nearly 3,000 people attended in total over the two days of the program. Page 4
Ainsdale Lunch and Leisure Trustees Annual Report Data Protectlon: We continue to update Data Protection and Privacy Policies in line with the GDPR Legislation. We have reviewed information held and obtained permission from all our members regarding their personal data. Fundralslng & Donations: We would like to express our gratitude to all our supporters, volunteers and donors. Sefton MBC continues to support our running costs and we extend our thanks to them. We are grateful to P H Holt, the Foyle Foundation, Garfield Weston Foundation, John Moores Foundation, Masonic Charitable Foundation, Steve Morgan Foundation, Hemby Trust and the National Lottery Community Fund, for their financial support. We were also supported during the year by Living Well Sefton. Sefton CVS Community Resilience Fund. Other individuals/or8anisations have given donations and we valuè their commitment to Aln5dale Lunch and Leisure. A list of donors is available but will exclude any donors who wlsh to remain anonymous. FINANCIAL REVIEW The charity's total income was £154,38312023.. £96,590) and the total expenditure was £133,08412023.. £109,053). Free reserves, caSculated as unrestricted funds less the net book value of fixed asset5 at 31st March 2024, were £73.467, an increase of £22,519 for the period. Our reserves have increased as a result of grant funding and increased use of services. The principal source of funds was receipts from users of the Mea15 Service as well as grant funding and donations. Reserves Policy: The Board of Trustees has examined the charity's requirements for reserves in light of the main risk to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets I'the free reserves'l held by the charity should be between three and Six months of expenditure. Reserves are held to cover the costs incurred should the organisation cease to function. FUTURE DEVELOPMENTS AND STRATEGY We plan, within any relevant government guidelines, to continue providing services that meet the need5, post COVID, of the local community. This will be a mix of existing activities and new ones. The General Manager and Trustees will review service provislon regularly consulting with staff, volunteers and users a5 appropriate. STRUCTURE, GOVERNANCE AND MANAGEMENT Governln8 Document: Ainsdale Lunch and Leisure is a Company Limited by Guarantee and was incorporated on 13th March 2009. The Company was established under a M@morandum of Agreement, which established the objects and power5 of the Company and is governed under its Articles of Association. It is registered with the Charity Commission. Anyone over the age of 18 can betome a Stakeholder Member of the Company and there are currently 50 Stakeholder Members. Every Stakeholder Member undertakes to contribute such amount as required Inot exceeding £10) if the Charity should be wound up. Appointment of Board of Trustees: Page S
Ainsdale Lunch and Leisure Trustees Annual Report As set out in the Articles of Association not less than 51% of Trustees must be nominated by or approved for nomination by Ainsdale Methodist Church and Southport Methodist Circuit with a lesser proportion being elected by Stakeholder Members of the charitable company attending the Annual General Meeting. The longest serving one third of Trustees retires each year and are able to offer themselves for re-election. trustees may co-opt new tru5tee5 provided they do not exceed the maximum agreed by Stakeholder Members, and the co-opted trustees must retire at the next Annual General Meeting and they must not be taken into account in determining the Trustees who are to retire by rotation. Trustee Induction and Training: New Trustees meet the Chair of the Board and Manager, are informed of the obligations of Trustees, and are given relevant informatic*n when they start. Organisatlon: The Board of Trustees, which must have a minimum of 3 trustees but no maximum unless agreed by an ordinary resolution of the Stakeholder Members, which currently sets the maximum number of trustees at 9, administers the charity. The Trustees meet regularly throughout the year and are responsible for the strategic direction and policy of the Charity. There is a sub-committee covering finance which normally meet5 quarterly. Ainsdale Methodist Church and Ainsdale Lunch and Leisure work closely together to the benefit of both organisations and a Steering group with representatives from each meets 4 times a year. All member5 of the Board give their time voluntarily and receive no benefitlremuneration from the Charity. Any connection between a Trustee or Manager of the charity and any client or supplier is disclosed to the full Board of Trustees in the same way as any other contractual relationship with a related party. In the current vear no such related party transactions were reported. The General Manager of Ain5dale Lunch and Leisure is appointed by the Trustees to manage the Strategy and Marketin& in p3rticular, fundraising of the charity and to oversee and support staff and volunteers working and development. The Office Manager is responsible for the day to day tsperations of the charity. To facilitate effective operations the General Manager has delegated authority, within the term5 of delegation approved by the Trustee5, for operational matters including finance, employment and servStè deliverv. RISK MANAGEMENT The Trustees have a risk Management strategy which comprises.. an annual review of the principal risks and uncertainties that the charity faces.. the establishment of policies, Systems and procedures to rnitigate those risks identified in the annual review,. and the implementation of procedures designed to minimise or manage any potential impact on the charity Should those risks materialise. This work has identified that financial 5UStaln3bilitV 15 the major risk for the charity. A key element In the management of financial risk is a regtjlar review of available liquid funds to settle debts as they fall due. regular liaison with the bank and active management of trade debtors and creditors balances to ensure sufficient working capital by the charity. Attention has also been focussed on non-financial risks arising from fire, health and safety of clients, and food hygiene. These risks are managed by ensuring accreditation is up to date, having robust policie5 and procedures in place, and regular awareness training for staff working in these operational areas. Policies.. Page 6
Ainsdale Lunch and Lelsure Trustees Annual Report The Trustees take their governance of the charity very seriously. To aid transparency and accountability we have the following policies in place, reviewed annually by the 8oard of Trustees on a quarterly cycle.. Abuse, Complaints, Data Protection, Privacy, Equality & Diversity, Financial, Health & safety Iwith Fire Safety Procedures), Bad Weather Closure, Safeguarding. Bring Your Own Device, Finance, Social Media. TRUSTEES, RESPONSIBILITIES The Trustees, who are also the Directors of Ainsdale Lunch and Leisure for the purpose of company law, are responsible for preparing the Trustees, Report and Financial Staternents in accordance with applicable law and United Kingdom Accounting Standards Iunited Kingdom Generally Accepted Accountin8 Practice). Company law requires the Charity Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resource5, including the income and expenditure. of the charitable company for that year. In preparing the financial statement5, the Trustees are required to.. select suitable a¢counting policies and then apply them consistently- observe the methods and princlples in the Charities SORP,. make judgements and estimates that are reasonable and prudent.. state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the flnancial statements,. prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statement5 comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordance with the provision5 applicable to companies Subject to the small companies regime as set out in Part IS of the Companies Act 2006 and in accordance with the Charities SORP IFRS 1021. ned on behalf of th board rsby pany Secretary 18 October 2024 K. Lowe Chair of Trustees 18 October 2024 Page 7
Alnsdale Lunch and Leisure Independent Examlners Report Independent Examiner's Report to the trustees ol Ain5dale Lunch and Lelsure I report to the charity trustee5 on my examination of the financial statements of Ainsdale Lunch and Leisure for the year ended 31 March 2024 which comprise the Statement of Financial Activities, the Summarv Income and Expenditure Account, the 8BSance Sheet and the related notes. Re5ponslbllities and basls ot report As the trustees of the charity land also it5 directors for the purposes of company lawl you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 I'the 2006 Act. Having satisfied myself that the financial statement5 of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of vour charity's financial statements as carried out under section 145 of the Charities Act 20111'the 2011 Act'l. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the 2011 Act. Independent examiner'5 Statement I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that.. accounting records were not kept in ac¢ordance with section 386 of the 2006 Act; or the financial statements do not accord with those records,. or the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair, view which is not matter considered as part of an independent examination.. or the financial statements have not been prepared in actordance with the Charities SORP IFRS 1021. I have no concern5 and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enBlJle a proper understanding of the financial statements to be reached. Helen l Guest ACMA, CGMA 482 Liverpool Road Ain5dale Southport PR8 3BB 18 October 2024 Page 8
Ainsdale Lunch and Leisure Statement of Flnancial Activities for the year ended 31 March 2024 Unrestrlcted Restricted funds Total funds Total funds 2024 2024 2023 funds 2024 Notes Income and endowments from.. Donations and legacies Charitable activities Other trading activities Investment5 3,754 82,454 76 66,127 69.881 82,454 76 21,284 74.378 1,972 1,972 928 Total 88,256 66,127 154,383 96,590 Expenditure on: Charitable activities Other 25,095 41.057 10,844 56,088 35,939 97,145 29,317 79,736 Total 66,152 66,932 133,084 109,053 Net gains on investment5 Net incomellexpenditurel Transfers between funds io 22,104 18051 21,299 112,4631 Net In¢omellexpenditurel before other Bainslllossesl 22.104 18051 21,299 112.4631 other gains and losses Net movement In funds 22,104 18051 21,299 112.4631 Reconc511atlon of funds: Total funds brought forward 51,486 2,846 54,332 66,795 Total funds carried forward 73,590 2.041 75,631 54,332 Page 9
Alnsdale Lunch and Leisure Summary Income and Expendlture Account for the year ended 31 March 2024 2024 2023 Income 152,411 95,662 Interest and investment income 1.972 928 Gross income for the year Expenditure 154,383 96,590 132,682 108,777 Depreciation and charges for impairment of fixed assets 402 276 Total expenditure for the year Net incomellexpenditurel before tax for the year 133,084 109,053 21,299 112,4631 Net Income Ilexpenditure Ifor the year 21,299 112,4631 Page 10
Ainsdale Lunch and Lelsure Balance Sheet at 31 March 2024 Company No. 06846070 Notes 2024 2023 FIMed assets Tangible assets 12 123 525 123 525 Current assets Cash at bank and in hand 78,487 78,487 12,9791 75.508 54,719 S4,719 19121 53,807 Creditors.. Amount falling due within one year Net current assets 13 Total assèts less current liabilltles 75,631 54,332 Net assets excludlng pension asset or liability 75,631 54,332 Total net asset5 75.631 54.332 The funds of the charity Restrlrted fund5 Restricted income funds 14 2,041 2,041 2,846 2,846 Unrestricted funds General funds Designated funds 14 73,467 123 50,948 538 73,590 51,486 Reserves 14 Total funds 75,631 54,332 These accounts have been prepared in accordance with the special provislons of Part IS of the Companie5 Act 2006 relating to small companies. For the year ended 31 March 2024 the company was entitled to exemption under section 477 of the Companie5 Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Att 2006 with respe¢t to accounting records and the preparation of accounts. Approved by the board on 18 October 2024 And signed on its behalf by.. K. Lowe Chair of TriJ5tees 18 O¢tober 2024 J. Sorsby Company Secretary 18 October 2024 Page 11
Ainsdale Lunch and Lelsure Note5 to the Accounts for the year ended 31 March 2024 l Accountlng pollcies Basls of preparatlon The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland" I'FRS 102,1 and the Charities SORP 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" (effective I january 20191. The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unle55 Otherwise stated in the relevant accounting policy note. The functional currency used is the £ Sterling. Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accountin8 policy note. The functional currency used is the £ Sterling. Preparatlon of the a¢counts on a 8olng concern basls At the time of approving the account5, the trustee5' have a reasonable expectation that the Charity has 3dequate resources to continue in operational existence for the forseeable future. As such these accoLJnts have been prepared under the going concern basis. ChanBe In basis of ac¢ounting or to prevlous accounts There has been no change to the accounting policies Ivaluation rules and method of accounting) since last year and no changes have been made to atcounts for previous year5. Fund a¢¢ountlng Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charitv. These are unrestricted funds earmarked by the trustees for particular purposes. These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values. These are available for use subject to restrictions imposed by the donor or through terms of an appeal. Designated funds Revaluation fund5 Restrictecs funds Page 12
Alnsdale Lunch and Leisure Notes to the Accounts Income Recognition of income Income is included in the Statement of Financial Activities ISOFAI when the charity becomes entitled to, and virtuèlly certain to receive, the income and the amount of the income can be measured with sufficient reliability. Income with related Where income hès related expenditure the income and related expenditure is expenditure reported gross in the SOFA. Donations and legacies Voluntary income received by way of grants, donations and gifts is Included in the the SOFA when receivable and only when the Charity has unconditional entitlement to the income. Tax reclaims on Income from tax reclaims is included in the SOFA at the same time as the donations and gifts giftldonation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable. measurable and material. Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains111055esl on Thi5 includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/llossesl on investment assets This includes any gain or loss on the sale of investments. Expenditure Recognition of expenditure Expenditure is recognised on an accruals basis. Expenditure includes any VAT which cannot be fully recovered, and is reported as part of the expenditure to which it relates. Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expend5ture on These comprise the costs incurred by the Charity in the delivery of its attivitie5 and charitable activities Services in the furtherance of its objects, including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid. These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees. costs linked to the strategic management of the Charity, together with a share of other administration costs. These are support Costs not allocated to a particular activity. Grants payable Governance costs Other expenditure Taxation The charity is exempt from corporation tax on its charltable activities. Trade and other dèbtor5 Trade and other debtors are recognised at the settlement amotjnt due after any trade discount offered. Prepayment5 are valued at the amount prepaid net of any trade discounts due. Page 13
Alnsdale Lunch and Leisure Notes to the Accounts Cash and tash equivalents Cash and cash equivalents comprise Cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management. Trade and other creditors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowin8 for any trade discounts due. Penslon costs The chority operates a defined contribution plan for it5 employees. A defined contribution plan 15 pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds. 2 Company status The company is a private company limited by guarantee and consequently does not have share capital. Page 14
Ainsdale Lunch and Lelsure Notes to the A¢¢ounts 3 Statement of Flnan¢ial Activitles- prior year Unrestrlcted funds Restricted funds Total funds 2023 2023 2023 Income and endowments from,. Donations and legacies Charitable activities Investments 8,134 74,378 928 13,150 21,284 74,378 928 Total 83,440 13,150 96,590 Expenditure on: Charitable activities 109,053 109,053 Total 109,053 109,053 Net Income 125,6131 13,150 112,4631 Net income before other gainslllossesl Other gain5 and losses. Net movement In funds 125,6131 13,150 112,4631 125,6131 13,150 112,4631 Reconclllation of funds: Total funds carried forward 125,6131 13.150 112,4631 4 Income from donatlons and legacies Unrestrlcted Restricted Total Total 2024 2023 Grants 66.127 66,127 3,754 14,045 7,239 21,284 Donations 3,7S4 3,754 66,127 69.881 5 Income from charitable actlvltles Unrestricted Total Total 2024 2023 Charity Shop Lunch Club 6,043 6,043 49.415 24,581 2,415 82,454 5,972 49,252 16.741 49,415 24,581 2,415 Social Artivities Membership Fees 2.413 74.378 82,454 Page 15
Ainsdale Lunch and Lelsure Notes to the Accounts 6 Inwme from other trading artlvltles Unrestrlcted Total Total 2024 2023 Purchase of greeting cards 76 76 76 76 7 Income from investments Unrestricted Total Total 2024 2023 Interest Receivable 1,972 1,972 1,972 1,972 928 928 8 Expenditure on charitable actlvitie5 Unrestricted Restrlcted Total Total 2024 2023 Charity Shop Lun¢h Club 19,391 5,704 8,119 2.725 27,510 8,429 20,532 5,785 Social Activitie5 25,095 10,844 35,939 29,317 9 Other expenditure Unrestricted Restricted Totsl Total 2024 2023 Employee costs Motor and travel costs 6,053 51.294 57,347 51,747 1.194 23,799 1,194 23.799 2,033 17,606 Premises costs Amortisation, depreciation, impairment. profitlloss on disposal of fixed assets staff training Temporary staff General administrative costs Legal and professional costs 402 402 276 558 2.614 5.164 1.273 558 2,614 9,958 1,273 97,145 4,794 6,944 1.130 79,736 41,057 56,088 Page 16
Alnsdale Lunch and Leisure Notes to the Accounts 10 Net incomellexpèndlturel before transfers 2024 2023 This is stated after charging.. Depreciation of owned fixed assets 11 Staff costs 402 276 2024 2023 49,310 2,437 51,747 Salaries and wages Pension cost5 56,222 1,125 57.347 No employee received emoluments in excess of £60.000. 12 Tangible flxed assets Cost or revaluation At l April 2023 At 31 March 2024 Depreclatlon and Impairment At l April 2023 Depreciation charge for the year At 31 Mèrch 2024 1,945 1,945 7,594 7.594 9,539 9,539 1,422 7,592 9,014 400 402 1,822 7,594 9,416 Net book values At 31 March 2024 At 31 March 2023 13 Creditors: amounts falling due within one year 123 523 123 525 2024 2023 Trade creditor5 Other creditors 1,907 592 432 Accruals 480 2,979 480 912 Page 17
Ainsdale Lunch and leisure Notes to the Accounts 14 Movement In funds Incoming resources At31 March 2024 Resour¢es expended Gross transfers {In¢ludinB At l Aprll other 2023 gainsllossésl Restricted funds: Restricted income funds: Sefton MBC Capital Grant Sefton MBC Hemby Trust Sefton CVS Winter Support Grant john Moores Foundation Awards For All Sefton CVS Warm Spaces PH Holt Foundation Sefton CVS Community Resilience Grant Foyle Foundation Garfield Weston Foundation Steve Morgan Foundation Masonic Charitable Foundation 2,041 2,041 5,350 1,500 15,3501 11,5001 2,490 7,500 9,894 3,390 10,000 12,4901 17,5001 19,8941 13,3901 iio,0001 805 1,920 7,000 10,000 2,083 12,7251 17,0001 iio,oool 12,0831 5,000 15,0001 Tott71 2,846 66,127 166,9321 2,041 Unrestricted funds: General funds 50,948 88,256 166,1521 415 73,467 Designated funds: 538 14151 14151 123 Totul 538 123 Total funds 54,332 154,383 1133,0841 75,631 Purposes and restrictions in relation to the funds.. Restricted funds-. Sefton MBC Capital Grant Sefton MBC Hemby Trust Sefton CVS Winter Support Grant John Moores Foundètion Awards For All Sefton CVS Warm Spaces Capital items Core c05t5 Core costs Core c(>sts Core costs Community Cafe Redevelopment Warm spaces including hot food and activities Page 18
Ainsdale Lunch and Lelsure Notes to the A¢¢ounts PH Holt Foundation Sefton CVS Communitv Resilience Grant Foyle Foundation Core ¢ost5 Garfield Weston Foundation Core costs Steve Morgan Foundation Core costs Masonic Charitable Salary of catering manager Exercise classes and refreshments Core costs Foundation 15 Analysis of net assets between funds Unrestrlrted funds Restrlrted funds Total Fixed assets Net current assets 123 123 75,508 75,508 75,508 75,631 123 16 Reconciliation of net debt At31 At l April 2023 March 2024 Ca$h flow5 Cash and cash equivalents 54,719 54.719 23.768 23,768 78,487 78,487 Net debt 54,719 23,768 78,487 17 Commitments Pension commltments 2024 2023 The pension cost charge to the companv amounted to.. 1.125 2,437 18 Related party disclosures Controlling purty The Company is limited by guèrantee and has no share capital,. thus no single party controls the companv. Page 19