**REGISTERED COMPANY NUMBER: 06775494 (England and Wales) REGISTERED CHARITY NUMBER: 1129970**
## **Report of the Trustees and**
## **Financial Statements**
**for the Year Ended 31 August 2025**
**for**
**St Leonards Youth & Community Centre**
SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Liverpool Merseyside L20 7EP
**St Leonards Youth & Community Centre**
**Contents of the Financial Statements for the Year Ended 31 August 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|4|
|**Independent Examiner's Report**||5||
|**Statement of Financial Activities**||6||
|**Balance Sheet**|7|to|8|
|**Cash Flow Statement**||9||
|**Notes to the Cash Flow Statement**||10||
|**Notes to the Financial Statements**|11|to|22|
**St Leonards Youth & Community Centre (Registered number: 06775494)**
## **Report of the Trustees for the Year Ended 31 August 2025**
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2025. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
To establish and operate a youth and community centre for the benefit of persons resident in Bootle, Merseyside for recreation or other leisure time occupation in the interests of social welfare and with the object of improving the conditions of life of such persons.
## **Significant activities**
Community Hub South Sefton Foodbank Older Persons Project Growing Project Community Lunch Men's Group Pantries
## **Public benefit**
We are a community hub for local residents, offering support, advice and help. We offer a safe and welcoming environment, providing a range of activities as listed above.
## **Volunteers**
We currently have 102 volunteers in our 6 foodbank distribution centres and 4 panties, training is offered on a regular basis for signposting clients that come into the centre.
We also have 6 growers who run our Growing Project 'Our Place'.
Page 1
**St Leonards Youth & Community Centre (Registered number: 06775494)**
## **Report of the Trustees for the Year Ended 31 August 2025**
## **STRATEGIC REPORT**
## **Achievements and performance**
## **Charitable activities**
The Trustees would like to thank The Manager, staff and all volunteers at St. Leonard's Youth & Community Centre for all the hard work and continued dedication over the past twelve months in an ever-changing and challenging environment. All personnel are essential to the organisation assisting it to achieve its objectives and helping signpost people to access other support services. Each week across the year in the region of 300 people access our centre using the various activities we offer.
The Foodbank continues to be busy; donations continue to be very generous, however the demand is still high and we are having to purchase a large percentage of the food we distribute. We distributed 11,188 kgs, feeding 12,064 families this year. We would like to thank our partners ASDA Bootle, Tesco Litherland & Formby for the continuing support with our permanent collection points in their stores and the successful additional food collections that have taken place over the past 12 months.
Our 4 pantries have continued to be popular and is an important step towards everyone having access to good nutrition regardless of their income, as we offer a range of fresh meat and fruit. This current year 8060 have attended our pantries with 8764 being fed.
With continuing support from Trussell Trust we have maintained out Welfare Rights and Benefits worker who aim to achieve income maximisation for our clients. They assist with form completion and attend tribunals when required.
The various groups run by our Development work with funding from the National Lottery continue to flourish. The Women's Space are offered breakfast and the Men's Space a two-course meal. During the year they have also been offered regular Health Checks from the May Logan Centre, I.T. course and trips out. The Guided Walking Group is very popular and travels far afield on various walks. Our Craft Group has increased in numbers this year and has peer support in jewellery, quilting, knitting and crocheting with some items being sold at our Community Lunch. The community lunch is very popular, as is one of 'Warm Spaces' offering a two-course lunch and regular 'Food Bingo'. We also provide Cookery Courses for cooking on a budget, clients come along, cook the food and take away the ingredients to cook at home, a Slow Cooker is provided at the start of the course.
Our Older Persons Project included inter-generational work with Thomas Gray Primary School - this included trips out, shared reading and theatre trips. The group is very popular with over 50 attending various groups on a weekly basis in ballroom dancing, bowls, Tai Chi, armchair exercises and occasional trips out to various places.
We are currently working in partnership with Right To Succeed within the Linacre Ward with a 5-year project helping families with education, youth and the environment.
Funding from the Heritage Lottery enabled us to celebrate the last 50 years of Peel Road, Bootle and the surrounding area with a quilted banner made by our craft group and Memory Boxes made by the team. We had an open day to celebrate this.
In June, we had a successful Information Day - 20 agencies attended, giving advice to our local community. 100 people attended and had an enjoyable afternoon tea.
Our Growing Project continues with funding from Awards For All, where volunteers learn how to grow and propagate seeds.
The centre continues to be very popular and busy with an increase in those needing our help on a daily basis, we have a good network of partners that we work with regularly and we are able to signpost and direct clients into if we can't help them ourselves.
## **Fundraising activities**
The Project is funded mostly by Grant Making Bodies, Grants this year include:
The National Lottery Awards for All Live Well Sefton Sefton MBC The Trussell Trust Merseyside Community Foundation Riverside Housing Sefton CVS and Warm Clothing Grant
Page 2
**St Leonards Youth & Community Centre (Registered number: 06775494)**
## **Report of the Trustees for the Year Ended 31 August 2025**
## **STRATEGIC REPORT Financial review**
## **Reserves policy**
The reserves policy is to hold 3 months running costs plus an estimated redundancy provision. This would equate to £121,795. Liquid unrestricted reserves at the year end totalled £196,945.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
## **Charity constitution**
The organisation is a charitable company limited by guarantee, incorporated on 17 December 2008 and registered as a charity on 3 June 2009. The company was established under a Memorandum of Association. In the event of the company being wound up the members are required to contribute an amount not exceeding £1.
## **Recruitment and appointment of new trustees**
Potential new Trustees meet with the Chair for an informal interview.
## **Organisational structure**
There is a board of 8 Trustees and a Centre Manager who line Manages staff.
## **Decision making**
Trustees hold monthly meetings with the Centre Manager to make decisions to look at funding, finances and new projects.
## **Induction and training of new trustees**
New Trustees are interviewed by Chair, and training is offered on a regular basis.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number**
06775494 (England and Wales)
**Registered Charity number** 1129970
## **Registered office**
60 Peel Road Bootle Merseyside L20 4RW
## **Trustees**
Rev P Bridson Mrs L C Murray Ms D Topping B Gray Mrs J Jennings J R Hughes Ms C S C Dryden Ms A Smeatham
## **Independent Examiner**
Suzanne Draper FCCA ACA SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Liverpool Merseyside L20 7EP
Page 3
**St Leonards Youth & Community Centre (Registered number: 06775494)**
**Report of the Trustees for the Year Ended 31 August 2025**
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on ............................................. and signed on the board's behalf by:
.................................................................... Rev P Bridson - Trustee
Page 4
**Independent Examiner's Report to the Trustees of St Leonards Youth & Community Centre**
## **Independent examiner's report to the trustees of St Leonards Youth & Community Centre ('the Company')**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2025.
## **Responsibilities and basis of report**
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company 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 your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Suzanne Draper FCCA ACA The Institute of Chartered Accountants in England and Wales
SB&P Chartered Accountants Oriel House 2-8 Oriel Road Bootle Liverpool Merseyside L20 7EP
Date: .............................................
Page 5
**St Leonards Youth & Community Centre**
## **Statement of Financial Activities (Incorporating an Income and Expenditure Account) for the Year Ended 31 August 2025**
|**31.8.25**
Unrestricted
Restricted
**Total**
funds
funds
**funds**
Notes
£
£
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
**214,310**
**30,006**
**244,316**
**Charitable activities**
3
Running a community centre
**10,100**
**206,658**
**216,758**
Financial inclusion
**-**
**139,735**
**139,735**
Running a food bank
**44,093**
**-**
**44,093**
**Total**
**268,503**
**376,399**
**644,902**
**EXPENDITURE ON**
Raising funds
4
**-**
**-**
**-**
**Charitable activities**
5
Running a community centre
**196,622**
**290,992**
**487,614**
Financial inclusion
**3,492**
**95,353**
**98,845**
Running a food bank
**102,687**
**9,266**
**111,953**
**Total**
**302,801**
**395,611**
**698,412**
**NET INCOME/(EXPENDITURE)**
**(34,298)**
**(19,212)**
**(53,510)**
**Transfers between funds**
16
**(2,765)**
**2,765**
**-**
**Net movement in funds**
**(37,063)**
**(16,447)**
**(53,510)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**234,003**
**267,326**
**501,329**
**TOTAL FUNDS CARRIED FORWARD**
**196,940**
**250,879**
**447,819**|31.8.24
Total
funds
£
194,009
322,597
42,885
88,035|
|---|---|
||647,526|
||60
327,478
38,997
252,981|
||619,516|
||28,010
-|
||28,010
473,319|
||501,329|
The notes form part of these financial statements
Page 6
**St Leonards Youth & Community Centre (Registered number: 06775494)**
## **Balance Sheet 31 August 2025**
|Unrestricted
Restricted
funds
funds
Notes
£
£
**FIXED ASSETS**
Tangible assets
11
**15,046**
**7,607**
**CURRENT ASSETS**
Stocks
12
**33,240**
**-**
Debtors
13
**480**
**-**
Cash at bank and in hand
**154,732**
**264,519**
**188,452**
**264,519**
**CREDITORS**
Amounts falling due within one year
14
**(6,553)**
**(21,252)**
**NET CURRENT ASSETS**
**181,899**
**243,267**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**196,945**
**250,874**
**NET ASSETS**
**196,945**
**250,874**
**FUNDS**
16
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|**31.8.25**
**Total**
**funds**
**£**
**22,653**
**33,240**
**480**
**419,251**
**452,971**
**(27,805)**
**425,166**
**447,819**
**447,819**
**196,945**
**250,874**
**447,819**|31.8.24
Total
funds
£
23,750
33,240
-
453,170|
|---|---|---|
|||486,410
(8,831)|
|||477,579|
|||501,329|
|||501,329|
|||234,003
267,326|
|||501,329|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
- (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
- (b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:
.............................................
P Bridson - Trustee
.............................................
The notes form part of these financial statements
Page 7
continued...
**St Leonards Youth & Community Centre (Registered number: 06775494)**
## **Balance Sheet - continued 31 August 2025**
L C Murray - Trustee
The notes form part of these financial statements
Page 8
**St Leonards Youth & Community Centre**
## **Cash Flow Statement**
## **for the Year Ended 31 August 2025**
|Notes
**Cash flows from operating activities**
Cash generated from operations
1
Net cash (used in)/provided by operating activities
**Cash flows from investing activities**
Purchase of tangible fixed assets
Net cash (used in)/provided by investing activities
**Change in cash and cash equivalents in**
**the reporting period**
**Cash and cash equivalents at the**
**beginning of the reporting period**
**Cash and cash equivalents at the end of**
**the reporting period**|**31.8.25**
**£**
**(32,128)**
**(32,128)**
**(1,791)**
**(1,791)**
**(33,919)**
**453,170**
**419,251**|31.8.24
£
45,687|
|---|---|---|
|||45,687|
|||-|
|||-|
||||
|||45,687
407,483|
|||453,170|
The notes form part of these financial statements
Page 9
**St Leonards Youth & Community Centre**
## **Notes to the Cash Flow Statement for the Year Ended 31 August 2025**
## **1. RECONCILIATION OF NET (EXPENDITURE)/INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES**
|**ACTIVITIES**||||
|---|---|---|---|
|||**31.8.25**|31.8.24|
|||**£**|£|
|**Net (expenditure)/income for the reporting period (as per the**||||
|**Statement of Financial Activities)**||**(53,510)**|28,010|
|**Adjustments for:**||||
|Depreciation charges||**2,485**|2,830|
|Loss on disposal of fixed assets||**403**|-|
|Decrease in stocks||**-**|9,638|
|(Increase)/decrease in debtors||**(480)**|7,393|
|Increase/(decrease) in creditors||**18,974**|(2,184)|
|**Net cash (used in)/provided by operations**||**(32,128)**|45,687|
|**ANALYSIS OF CHANGES IN NET FUNDS**||||
||At 1.9.24|Cash flow|**At 31.8.25**|
||£|£|**£**|
|**Net cash**||||
|Cash at bank and in hand|**453,170**|**(33,919)**|**419,251**|
||**453,170**|**(33,919)**|**419,251**|
|**Total**|**453,170**|**(33,919)**|**419,251**|
## **2. ANALYSIS OF CHANGES IN NET FUNDS**
The notes form part of these financial statements
Page 10
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements for the Year Ended 31 August 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
## **Critical accounting judgements and key sources of estimation uncertainty**
In preparing these financial statements, the trustees have had to make the following judgements:
Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated cost of providing the equivalent food parcels.
No amounts are included for the contribution of general volunteers.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Income from donated goods is measured at the fair value of the goods unless this is impractical to measure reliably, in which case the value is derived from the cost to the donor or the estimated cost of providing the equivalent food parcels. No amounts are included for the contribution of general volunteers.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 10% on reducing balance Computer equipment - 10% on reducing balance
## **Stocks**
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **Hire purchase and leasing commitments**
Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.
Page 11
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **1. ACCOUNTING POLICIES - continued**
## **Pension costs and other post-retirement benefits**
The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
## **2. DONATIONS AND LEGACIES**
## **3.**
|Donations
Donated food, toiletries and household items
**INCOME FROM CHARITABLE ACTIVITIES**
Activity
Grants
Running a community centre
Subscriptions
Running a community centre
Hall Hire
Running a community centre
Grants
Financial inclusion
Grants
Running a food bank
Subscriptions
Running a food bank
Grants received, included in the above, are as follows:
SMBC
Awards for All
SMBC
Henry Smith Funding
SMBC
Burbo Bank
Trussell Trust
Foodbank
Community Lunch
IE Pantries
Heritage
Livewell poppies
Integenerational
John Moores
Warm Clothing
Warm hub
Peel Ports
National Lottery Community Fund RC North West Region
Onward
General
Right to Succeed
CVS Cancer Alliance|**31.8.25**
**£**
**156,860**
**87,456**
**244,316**
**31.8.25**
**£**
**206,658**
**7,457**
**2,643**
**139,735**
**1,353**
**42,740**
**400,586**
**31.8.25**
**£**
**35,000**
**-**
**-**
**40,000**
**5,000**
**5,000**
**139,735**
**1,353**
**-**
**-**
**-**
**-**
**10,000**
**5,000**
**14,000**
**2,500**
**-**
**84,148**
**-**
**-**
**4,795**
**1,215**
**347,746**|31.8.24
£
124,009
70,000|
|---|---|---|
|||194,009|
|||31.8.24
£
314,507
5,160
2,930
42,885
47,675
40,360|
|||453,517|
|||31.8.24
£
-
19,668
59,000
50,401
5,000
15,000
42,885
47,675
1,342
23,735
2,000
2,100
10,000
5,000
5,000
7,600
3,000
96,911
3,500
5,250
-
-|
|||405,067|
Page 12
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **4. RAISING FUNDS**
## **Other trading activities**
|Fundraising costs
**5.**
**CHARITABLE ACTIVITIES COSTS**
Running a community centre
Financial inclusion
Running a food bank
**6.**
**SUPPORT COSTS**
Running a community centre
Running a food bank
**7.**
**NET INCOME/(EXPENDITURE)**
Net income/(expenditure) is stated after charging/(crediting):
Depreciation - owned assets
Other operating leases
Deficit on disposal of fixed assets|**31.8.25**
**£**
**-**
Support
Direct
costs (see
Costs
note 6)
£
£
**475,583**
**12,031**
**98,845**
**-**
**111,697**
**256**
**686,125**
**12,287**
Governance
Finance
costs
£
£
**595**
**11,436**
**256**
**-**
**851**
**11,436**
**31.8.25**
**£**
**2,485**
**21,084**
**403**|31.8.24
£
60
Totals
£
**487,614**
**98,845**
**111,953**|31.8.24
£
60
Totals
£
**487,614**
**98,845**
**111,953**|
|---|---|---|---|
|||**698,412**||
|||Totals
£
**12,031**
**256**
**12,287**
31.8.24
£
2,830
21,084
-|Totals
£
**12,031**
**256**|
||||**12,287**|
## **8. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 August 2025 nor for the year ended 31 August 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 August 2025 nor for the year ended 31 August 2024.
Page 13
continued...
**St Leonards Youth & Community Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
|**9.**
**STAFF COSTS**
Wages and salaries
Social security costs
Other pension costs
The average monthly number of employees during the year was as follows:
Charitable staff
No employees received emoluments in excess of £60,000.
**10.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
Unrestricted
funds
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
194,009
**Charitable activities**
Running a community centre
38,417
Financial inclusion
-
Running a food bank
73,035
**Total**
305,461
**EXPENDITURE ON**
Raising funds
60
**Charitable activities**
Running a community centre
49,464
Financial inclusion
-
Running a food bank
240,658
**Total**
290,182
**NET INCOME**
15,279
**Transfers between funds**
5,105
**Net movement in funds**
20,384
**RECONCILIATION OF FUNDS**
Total funds brought forward
213,616
**TOTAL FUNDS CARRIED FORWARD**
234,000||**31.8.25**
**£**
**227,939**
**11,630**
**2,834**
**242,403**
**31.8.25**
**10**
Restricted
funds
£
-
284,180
42,885
15,000
342,065
-
278,014
38,997
12,323
329,334
12,731
(5,105)
7,626
259,703
267,329|31.8.24
£
210,778
8,360
2,498
221,636
31.8.24
11
Total
funds
£
194,009
322,597
42,885
88,035
647,526
60
327,478
38,997
252,981
619,516
28,010
-
28,010
473,319
501,329|31.8.24
£
210,778
8,360
2,498
221,636
31.8.24
11
Total
funds
£
194,009
322,597
42,885
88,035
647,526
60
327,478
38,997
252,981
619,516
28,010
-
28,010
473,319
501,329|
|---|---|---|---|---|
||||||
||||||
|||||647,526|
|||||60
327,478
38,997
252,981|
|||||619,516|
|||||28,010
-|
|||||28,010
473,319|
|||||501,329|
Page 14
continued...
**St Leonards Youth & Community Centre**
## **Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **11. TANGIBLE FIXED ASSETS**
|**11.**|**TANGIBLE FIXED ASSETS**||||
|---|---|---|---|---|
|||Plant and|Computer||
|||machinery|equipment|Totals|
|||£|£|£|
||**COST**||||
||At 1 September 2024|**42,512**|**4,165**|**46,677**|
||Additions|**840**|**951**|**1,791**|
||Disposals|**(1,149)**|**-**|**(1,149)**|
||At 31 August 2025|**42,203**|**5,116**|**47,319**|
||**DEPRECIATION**||||
||At 1 September 2024|**20,282**|**2,645**|**22,927**|
||Charge for year|**2,308**|**177**|**2,485**|
||Eliminated on disposal|**(746)**|**-**|**(746)**|
||At 31 August 2025|**21,844**|**2,822**|**24,666**|
||**NET BOOK VALUE**||||
||At 31 August 2025|**20,359**|**2,294**|**22,653**|
||At 31 August 2024|22,230|1,520|23,750|
|**12.**|**STOCKS**||||
||||**31.8.25**|31.8.24|
||||**£**|£|
||Stocks||**33,240**|33,240|
|**13.**|**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**31.8.25**|31.8.24|
||||**£**|£|
||Prepayments and accrued income||**480**|-|
|**14.**|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**||||
||||**31.8.25**|31.8.24|
||||**£**|£|
||Social security and other taxes||**3,910**|3,903|
||Pensions||**582**|432|
||Accrued expenses||**23,313**|4,496|
||||**27,805**|8,831|
Page 15
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **15. LEASING AGREEMENTS**
Minimum lease payments under non-cancellable operating leases fall due as follows:
|Within one year
Between one and five years|**31.8.25**
**£**
**24,192**
**96,768**
**120,960**|31.8.24
£
21,084
-|
|---|---|---|
|||21,084|
## **16. MOVEMENT IN FUNDS**
|**MOVEMENT IN FUNDS**|||||
|---|---|---|---|---|
|**Unrestricted funds**
General fund
Community Lunch
IE Pantries
Gleaming Project
Foodbank
Poppies
**Restricted funds**
Henry Smith Funding
Sefton Running Costs
Lottery Project 2019 - 2022
Sefton Council - Clinically Vulnerable Fund
Trussell Trust - Financial Inclusion Advisor
Sefton Council ELAS Foodbank Funding
SMBC - LP Funding
Together Liverpool
Live Well Sefton- Partnership Grant
Sefton Council - Obesity Grant
SMBC Warm Clothing
SMBC Warm Hub
Riverside Foundation Community Fund
Award
Peel Ports
National Lottery Community Fund RC
North West Region
Lottery Cost of Living
Burbo Bank
Heritage Fund Project
Awards For All Fund
Livewell Poppies Fund
Sefton Council Intergenerational
John Moores
Onward Fund
Right to Succeed
Regenrus Fund
CVS Cance Alliance
**TOTAL FUNDS**|At 1.9.24
£
**101,664**
**2,623**
**2,805**
**187**
**122,799**
**3,925**
**234,003**
**22,242**
**3,211**
**415**
**7,702**
**26,785**
**55,062**
**63,298**
**4,637**
**319**
**250**
**-**
**2,868**
**1,177**
**320**
**33,961**
**2,915**
**8,496**
**2,000**
**19,668**
**1,690**
**7,785**
**-**
**2,525**
**-**
**-**
**-**
**267,326**
**501,329**|Net
movement
in funds
£
**10,406**
**(339)**
**(2,417)**
**-**
**(42,285)**
**342**
**(34,293)**
**(4,648)**
**367**
**(36)**
**(2,441)**
**45,343**
**(10,217)**
**(24,793)**
**(464)**
**(291)**
**-**
**7,035**
**(301)**
**(118)**
**(32)**
**(3,944)**
**(2,576)**
**(10,456)**
**(2,000)**
**(9,017)**
**(1,690)**
**(1,010)**
**(194)**
**(2,290)**
**4,795**
**(804)**
**565**
**(19,217)**
**(53,510)**|Transfers
between
funds
£
**(2,765)**
**-**
**-**
**-**
**-**
**-**
**(2,765)**
**-**
**-**
**(379)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**164**
**1,964**
**-**
**-**
**-**
**-**
**194**
**-**
**-**
**822**
**-**
**2,765**
**-**|At
31.8.25
£
**109,305**
**2,284**
**388**
**187**
**80,514**
**4,267**|
|||||**196,945**
**17,594**
**3,578**
**-**
**5,261**
**72,128**
**44,845**
**38,505**
**4,173**
**28**
**250**
**7,035**
**2,567**
**1,059**
**288**
**30,017**
**503**
**4**
**-**
**10,651**
**-**
**6,775**
**-**
**235**
**4,795**
**18**
**565**|
|||||**250,874**|
|||||**447,819**|
Page 16
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **16. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Community Lunch
IE Pantries
Foodbank
Poppies
**Restricted funds**
Henry Smith Funding
Sefton Running Costs
Lottery Project 2019 - 2022
Sefton Council - Clinically Vulnerable Fund
Trussell Trust - Financial Inclusion Advisor
Sefton Council ELAS Foodbank Funding
SMBC - LP Funding
Together Liverpool
Live Well Sefton- Partnership Grant
SMBC Warm Clothing
SMBC Warm Hub
Riverside Foundation Community Fund
Award
Peel Ports
National Lottery Community Fund RC
North West Region
Lottery Cost of Living
Burbo Bank
Heritage Fund Project
Awards For All Fund
Livewell Poppies Fund
Sefton Council Intergenerational
John Moores
Onward Fund
Right to Succeed
Regenrus Fund
CVS Cance Alliance
**TOTAL FUNDS**|Incoming
resources
£
**95,508**
**421**
**49,469**
**116,688**
**6,417**
**268,503**
**40,002**
**5,000**
**1**
**1**
**139,735**
**35,001**
**30,000**
**-**
**-**
**14,000**
**2,500**
**-**
**-**
**84,148**
**-**
**5,000**
**1**
**-**
**-**
**10,001**
**5,000**
**-**
**4,795**
**-**
**1,214**
**376,399**
**644,902**|Resources
Movement
expended
in funds
£
£
**(85,102)**
**10,406**
**(760)**
**(339)**
**(51,886)**
**(2,417)**
**(158,973)**
**(42,285)**
**(6,075)**
**342**
**(302,796)**
**(34,293)**
**(44,650)**
**(4,648)**
**(4,633)**
**367**
**(37)**
**(36)**
**(2,442)**
**(2,441)**
**(94,392)**
**45,343**
**(45,218)**
**(10,217)**
**(54,793)**
**(24,793)**
**(464)**
**(464)**
**(291)**
**(291)**
**(6,965)**
**7,035**
**(2,801)**
**(301)**
**(118)**
**(118)**
**(32)**
**(32)**
**(88,092)**
**(3,944)**
**(2,576)**
**(2,576)**
**(15,456)**
**(10,456)**
**(2,001)**
**(2,000)**
**(9,017)**
**(9,017)**
**(1,690)**
**(1,690)**
**(11,011)**
**(1,010)**
**(5,194)**
**(194)**
**(2,290)**
**(2,290)**
**-**
**4,795**
**(804)**
**(804)**
**(649)**
**565**
**(395,616)**
**(19,217)**
**(698,412)**
**(53,510)**|
|---|---|---|
Page 17
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **16. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|**Unrestricted funds**
General fund
Community Lunch
IE Pantries
Gleaming Project
Foodbank
Poppies
**Restricted funds**
Henry Smith Funding
Sefton Running Costs
Lottery Project 2019 - 2022
Sefton Council - Clinically Vulnerable Fund
Trussell Trust - Financial Inclusion Advisor
Sefton Council ELAS Foodbank Funding
SMBC - LP Funding
Sefton Youth Service 2022/23
CVS Pantry Funding
Together Liverpool
Live Well Sefton- Partnership Grant
Sefton Council - Obesity Grant
SMBC Warm Hub
SMBC Winter hats
Riverside Foundation Community Fund
Award
Peel Ports
National Lottery Community Fund RC
North West Region
Foodbank
Lottery Cost of Living
Burbo Bank
Heritage Fund Project
Awards For All Fund
Livewell Poppies Fund
Sefton Council Intergenerational
John Moores
Onward Fund
**TOTAL FUNDS**|At 1.9.23
£
96,340
(588)
208
3,157
110,585
3,914
213,616
10,795
1,708
462
11,490
28,490
34,652
107,273
4,244
2,510
5,241
1,328
692
2,292
2,099
7,105
356
31,573
-
7,393
-
-
-
-
-
-
-
259,703
473,319|Net
movement
in funds
£
219
3,211
2,597
(2,970)
12,214
11
15,282
11,447
1,503
(47)
(3,788)
3,889
20,410
(43,975)
(4,244)
(4,073)
(604)
(1,009)
(327)
576
(2,099)
(5,928)
605
2,388
550
(4,478)
8,496
2,000
19,668
1,690
7,785
(232)
2,525
12,728
28,010|Transfers
between
funds
£
5,105
-
-
-
-
-
5,105
-
-
-
-
(5,594)
-
-
-
1,563
-
-
(115)
-
-
-
(641)
-
(550)
-
-
-
-
-
-
232
-
(5,105)
-|At
31.8.24
£
101,664
2,623
2,805
187
122,799
3,925|
|---|---|---|---|---|
|||||234,003
22,242
3,211
415
7,702
26,785
55,062
63,298
-
-
4,637
319
250
2,868
-
1,177
320
33,961
-
2,915
8,496
2,000
19,668
1,690
7,785
-
2,525|
|||||267,326|
|||||501,329|
Page 18
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **16. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
Community Lunch
IE Pantries
Gleaming Project
Foodbank
Poppies
**Restricted funds**
Henry Smith Funding
Sefton Running Costs
Lottery Project 2019 - 2022
Sefton Council - Clinically Vulnerable Fund
Trussell Trust - Financial Inclusion Advisor
Sefton Council ELAS Foodbank Funding
SMBC - LP Funding
Sefton Youth Service 2022/23
CVS Pantry Funding
Together Liverpool
Live Well Sefton- Partnership Grant
Sefton Council - Obesity Grant
SMBC Warm Clothing
SMBC Warm Hub
SMBC Winter hats
Riverside Foundation Community Fund
Award
Peel Ports
National Lottery Community Fund RC
North West Region
Foodbank
Lottery Cost of Living
Burbo Bank
Heritage Fund Project
Awards For All Fund
Livewell Poppies Fund
Sefton Council Intergenerational
John Moores
Onward Fund
**TOTAL FUNDS**|Incoming
resources
£
75,140
4,337
73,961
-
144,713
7,310
305,461
50,403
5,000
(1)
(1)
42,886
59,001
1
1
-
1
-
-
5,000
7,600
1
-
3,000
91,577
14,990
5,336
15,000
2,000
19,668
2,100
10,000
5,001
3,501
342,065
647,526|Resources
Movement
expended
in funds
£
£
(74,921)
219
(1,126)
3,211
(71,364)
2,597
(2,970)
(2,970)
(132,499)
12,214
(7,299)
11
(290,179)
15,282
(38,956)
11,447
(3,497)
1,503
(46)
(47)
(3,787)
(3,788)
(38,997)
3,889
(38,591)
20,410
(43,976)
(43,975)
(4,245)
(4,244)
(4,073)
(4,073)
(605)
(604)
(1,009)
(1,009)
(327)
(327)
(5,000)
-
(7,024)
576
(2,100)
(2,099)
(5,928)
(5,928)
(2,395)
605
(89,189)
2,388
(14,440)
550
(9,814)
(4,478)
(6,504)
8,496
-
2,000
-
19,668
(410)
1,690
(2,215)
7,785
(5,233)
(232)
(976)
2,525
(329,337)
12,728
(619,516)
28,010|
|---|---|---|
Page 19
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **17. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31 August 2025.
## **18. FUNDS**
## **GENERAL**
Income and expenditure relating to the daily activities of running a foodbank and community centre.
## **DESIGNATED**
## **Community Lunch**
Donations received to contribute to the ongoing costs of running community lunches.
## **I.E. Pantries**
A designated fund which relates to donations received for Caradoc, Linacre Mission, Waterloo and St Leanards pantries from the general public The monies received is utilised on food purchases and other items for the pantries.
## **Gleaning project**
A designated fund to provide fresh produce that would otherwise be rejected by commercial retailers.
## **Foodbank**
This is a designated fund, specifically established to support the foodbank. All income received including donations from supermarkets, contributions from the general public, and gift aid is strictly used to cover the daily operational costs of the foodbank and associated delivery expenses. Funds in this account are used solely for the foodbank and for no other purpose.
## **Poppies**
A designated generating income through donations and subscriptions to fund the groups activity costs.
## **RESTRICTED**
## **Henry Smith Funding**
Grants received over a 4 year contract to contribute towards running costs that provide support, advice and activities for disadvantaged communities in Bootle.
## **Sefton Council Neighbourhood Funding**
Grant received from Sefton Council Neighbourhood Funding to contribute towards costs of delivering programmes within the Sefton area.
## **Live Well Sefton Community Resilience Grant (Poppies)**
Grant received to contribute towards running costs and activities for 'Poppies' programme delivered to the elderly user's of the centre.
## **Trussell Trust Storage Grant**
A grant received to help contribute towards the running costs of the Storage Unit used to store foodbank supplies.
## **National Lottery 2019-2022**
Funding received from the Big Lottery to employ a community development worker, debt advisor and foodbank operations manager plus other activities.
## **Sefton Council Clinically Vulnerable Fund**
A restricted fund which represents a grant provided for energy support costs and support towards debt relief orders to clinically vulnerable people in the local area.
## **Trussell Trust Financial Inclusion Advisor Funding**
Funding received to contribute towards salary costs of a welfare rights officer.
Page 20
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **18. FUNDS - continued**
## **Sefton Council - ELAS Foodbank Funding 22/23**
A grant received amounting to £65,000 to contribute towards running costs of the foodbank and centres.
## **Sefton Council - ELAS Foodbank Funding 23/24**
A grant received amounting to £45,000 to contribute towards running costs of foodbank including salaries and vehicle lease.
## **PH Holt Funding**
Grants received to contribute towards the salary costs.
## **Sefton Youth Service**
A grant received to deliver a mix of universal and targeted early help/youth work programmes in collaboration with youth hub partners un a specific geographical location.
## **Sefton CVS Pantry Funding**
A grant received to contribute towards providing food for members of the local community.
## **Live Well Sefton - Partnership Grant**
This fund is to support the local community with issues affecting their health and wellbeing, which includes trips out to the local area.
## **Sefton Council Obesity Grant**
This fund is to provide cooking courses and advice to promote healthy eating.
## **Sefton Council - Clothing**
Various grants received from Sefton Council to support local residents who have been identified and being eligible for winter/summer clothing through hardship and to deliver a warm space in Sefton in the response to the cost of living crisis.
## **Riverside Foundation Community Fund Award**
A grant received to support the opening of a new St Leonards Youth and Community Centre Pantry in South Liverpool.
## **Peel Ports Merseyside Community Foundation**
Funding expended in advance for projects due to start in December 2023. Grant received of £3,000 to contribute towards the purchase of dinnerware for the community centre and to offer staff training.
## **Big Lottery Community Fund**
Funding received from July 2023 to January 2026 to contribute towards the overall running costs of the foodbank and salary costs for management.
## **Foodbank**
Grant and donations received from Trussell Trust to provide help and support for costs incurred of running a foodbank.
## **Lottery Cost of Living Fund**
A grant received to contribute towards management costs, administration costs, premises, existing delivery costs and utilities.
## **Burbo Bank**
A grant received for pantry co-ordinators salary.
## **Heritage Fund**
A celebration project of 50 years of Peel Road.
## **Awards 4 All**
St Leonards kitchen garden maintenance, costs of gardeners, plants and admin.
## **Liver Well Sefton Poppies**
A grant to contribute towards trips.
Page 21
continued...
**St Leonards Youth & Community Centre**
**Notes to the Financial Statements - continued for the Year Ended 31 August 2025**
## **18. FUNDS - continued**
## **Intergenerational**
Annual grant received for cost of Poppies Older Persons Worker.
## **Onward Homes**
Contributes towards trips and workshops.
## **CVS Cancer Alliance**
A grant received for cookery course.
## **Regenrus**
Contributes for growing project for plants and soil.
## **Right to Succeed**
A grant to contribute towards a project called community champions.
## **19. TRANSFERS**
During the financial period, five transfers were made from the General (Unrestricted) Fund to the Restricted Funds detailed in Note 16.
Four transfers, totalling £3,143, were made from the General Fund to cover expenditure properly attributable to restricted projects where the restricted income received was insufficient to meet the full cost.
These transfers ensure that:
- All expenditure relating to restricted activities is fully funded from the appropriate restricted resources;
- The restricted funds do not show a deficit;
- Income is correctly presented according to its donor-imposed conditions:
- The charity continues to comply with its obligation to apply restricted funds soley for their intended purposes.
These adjustments represent internal reclassifications of existing resources and do not change the total funds of the charity. No external donor conditions were breached, and the corrections ensure accurate and transparent fund accounting.
Additionally, a fixed asset with a net book value of £378, previously funded from a restricted fund, has been reallocated to the general fund, as it is now used for general charitable purposes. This transfer does not affect the total net assets of the charity.
Page 22