Faiths4Change Trustees’ Report and Accounts for the year ended 30 June 2024 Registered Charity number: 1138834 Registered Company number: 7201450 England and Wales
Faiths4Change
Trustees’ Report and Accounts For the year ended 30 June 2024
CONTENTS
| Page | |
|---|---|
| Reference and administrative information | 2 |
| Chair’s report | 3 |
| Trustees’ annual report | 5 |
| Statement of trustees’ responsibilities | 14 |
| Independent examiner’s report | 15 |
| Statement of financial activities | 16 |
| Balance sheet | 17 |
| Notes to the financial statements | 19 |
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Faiths4Change
REFERENCE AND ADMINISTRATIVE INFORMATION For the year ended 30 June 2024
Patrons Trustees Philip Leigh Chair Laird Ryan Vice Chair Jonathan Watchorn Treasurer Piara Miah Donald Thompson (resigned 1[st] March 2024) Seana Roberts (resigned 15[th] July 2024) Helen Eaton Lucy Atkinson Director Annie Merry Company Secretary Rachel Hardy Registered Office and St James’ House, 20 St James’ Road, Principal Business Liverpool L1 7BY Office Bankers The Cooperative Bank plc, PO Box 250, Delf House, South Way, Skelmersdale WN8 66WT Registration numbers Charity: 1138834 Company: 07201450 England & Wales
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CHAIR’S REPORT
For the year ended 30 June 2024
In this, our 20th year as an organization, and our 14th year as a charity, we celebrated our time together as Faiths4Change (F4C) whilst deepening our impact across the North - West of England. At a wonderful celebration at our Roots in the City community garden, we reminisced with good friends from past and present. Through innovative and collaborative environmental initiatives, we continued to reach out to communities from diverse backgrounds to engage them in our work. As our pioneering approach of uniting people of all faiths—and none—around environmental projects led to another successful year we were thankful for volunteers and partnerships with faith communities, schools, universities, local councils, and other valued partners. These relationships have been instrumental in driving transformative, sustainable change across the region, enhancing conservation, social justice, and community wellbeing over the past 20 years.
A primary focus of the work of F4C is to promote environmental stewardship and social justice in disadvantaged communities. Our Cool Places of Worship 5 project, supported by Wirral faith communities, is a great example of this as it promotes sustainable practices within places of worship, enhancing environmental awareness and climate action whilst reaching in to diverse communities. Our Net Zero Carbon 2030 (NZC2030) initiative, in collaboration with the Diocese of Liverpool, is another great example, assisting churches in working towards carbon neutrality. Through the NZC2030 programme we’ve been engaging congregations in climate actions using the Eco Church framework. Collaborating with leaders from multiple faiths and denominations has helped extend these efforts beyond our immediate networks, reducing emissions while building cross-community partnerships.
We also continued to focus on education as a tool for positive environmental change. Our Gardening Service for St Michael’s RC Primary School continued to provide gardening sessions for different age groups and SEND students on a rotating schedule ensuring each year group was included. Activities focusing on food growing, nature crafts, and seasonal gardening, gave all students hands-on experience of sustainable practices and encouraged a deeper appreciation for nature. Our Student Wellbeing Hub at the University of Chester continued to offer an oasis for students, where weekly gardening, food harvesting, and community meals helped increase social connection and well-being. Our Linda’s Young Growers Group and Water Stories projects introduced young people and the local communities to practical environmental actions, creating opportunities for learning and collaboration around biodiversity and the conservation of resources.
We continued to address urgent social and environmental needs through projects such as Support for Asylum Seekers (SAS) , which combines food growing at Our Roots in the City community garden with direct support for refugees and asylum seekers, addressing food insecurity in collaboration with the Micah foodbank in Liverpool. Our Feast of Fun and Healthy Meals in Community Food Spaces projects expanded community connections by providing shared nutritious meals while Re-Think Waste , a youth-led initiative funded by the Merseyside Recycling & Waste Authority, empowered young people to lead community-wide waste reduction efforts. This has not only reduced waste but also encouraged a new generation to act as environmental stewards.
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F4C is also committed to nurturing skills that empower individuals within their communities. Continued collaboration with Myerscough College enables community members to gain practical horticultural skills and accreditation, boosting both employment prospects and community engagement. Additionally, Higher Education England has connected us with Liverpool John Moore’s University nursing and paramedic students with placements that helps develop care skills within diverse community contexts. Programmes like Repair & Improve and Bees Workshops at the Liverpool World Museum celebrated our commitment to environmental conservation through hands-on community involvement. From greenhouse repairs for year-round food production to creative bee-centred workshops for young adults, these initiatives have increased learning and empowered communities to engage actively with nature.
As we reflected on our incredible journey of 20 years, we were reassured and encouraged that our collaborative approach continues to drive meaningful change in both the environment and peoples’ lives. As we looked to the future, we planned new opportunities to enhance our impact and further foster sustainable environmental change.
The year continued to showcase the incredible efforts of our team and volunteers as their ongoing dedication, professionalism and hard work continued to empower communities across the North - West. The impactful programmes they continue to implement, alongside supportive partners and funders, cultivate resilience, environmental responsibility and social justice at every level. As Chair of Trustees and a proud member of the team, heartfelt thanks go out to each of you!
Phil Leigh Chair of Trustees 10[th] December 2024
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TRUSTEES’ ANNUAL REPORT
For the year ended 30 June 2024
The trustees present their report and accounts for the year ended 30 June 2024
Reference and Administrative Information
The registered name of the Charity is Faiths4Change. Additional information is shown on page 2 of this document.
Structure, Governance and Management
Constitution and organisation
The Charity is a company limited by guarantee.
Trustees
The directors of the charitable company are its trustees for the purpose of charity law and are referred to throughout this report as trustees. The trustees when complete consist of at least 3 and not more than 9 individuals.
The trustees who served during the year and up to the date of this report are set out on page 2.
The trustees may at any time co-opt any individual, who is qualified to be appointed as a trustee to fill a vacancy in their number or as an additional trustee, but a co-opted trustee holds office only until the next AGM, or until the next election of trustees takes place, whichever is the sooner.
One third (or the number nearest one third) of the trustees must retire each year, or at the AGM should the charity hold one. If no AGM takes place, then trustee elections should take place annually at a General Meeting called for the purpose. Those longest in office should retire first and the choice between any of equal service being made by drawing lots. A retiring trustee who remains qualified may be reappointed.
All trustees give their time freely and no trustee remuneration was paid in the year. Details of trustees’ expenses are disclosed in note 11 of the accounts. Trustees are required to disclose all relevant interests and register them with the Administrator and in accordance with the Charity’s policy withdraw from decisions where a conflict of interest arises.
Objectives
The charity’s objects are specifically restricted to the following:
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i) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment, and in particular to bring together faith communities to work towards improving the environment of disadvantaged communities within the North West of England. North West of England is the geographical area covering Cumbria, Lancashire, Merseyside, Cheshire & Greater & the city of Manchester.
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ii) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, particularly within disadvantaged communities in the North West of England
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TRUSTEES’ ANNUAL REPORT (cont.)
For the year ended 30 June 2024
The charity carries out its objects in the following ways:
Partnership Working
Achieving our charitable objectives relies on building and sustaining trusted relationships; maintaining and growing our knowledge and commitment to learning and sharing; and being bold and innovative in our partnership working to achieve significant change. These continue to be our significant strengths.
i) To promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment, and in particular to bring together faith communities to work towards improving the environment of disadvantaged communities within the North West of England. The North West of England is the geographical area covering Cumbria, Lancashire, Merseyside, Cheshire & Greater & the city of Manchester.
Specific Grant Funded Projects
Net Zero Carbon 2030 in partnership with the Diocese of Liverpool and Harbour Consulting, funding from Benefact and the Church of England (July 2023 – June 2024, ongoing).
Our focus is working with Anglican churches and their congregations across the Diocese equipping them with support and resources to enable them to commit and work towards achieving net zero carbon by 2030, primarily focusing on carbon reduction in buildings and essential travel. Support to engage in and achieve award status through climate actions is partly achieved by a commitment to the Eco Church programme. Our work engages with civic leaders, world faiths, different Christian denominations and other Anglican Diocese’ to share good practice, harness resources and develop mutually beneficial partnerships to achieve carbon reduction, reduce biodiversity loss and related climate challenges.
Addressing the global climate crisis is a matter of social justice in which the whole Church has a part to play - in faith, practice and mission.
‘The major push this year has been to engage the churches in the new Fit for Mission areas, and Church Wigan with the programme. There have been significant changes in the way we report our progress to more accurately reflect the work undertaken and the outcomes of engagement, including the development and completion of church Net Zero Carbon plans.’
Cool Places of Worship 5 in partnership with Wirral based faith communities, funded by Wirral Metropolitan Borough Council (date).
The Cool Places of Worship project is the latest Wirral focused faith and climate activity exploring the impact of climate change and the environmental journeys many faith communities are already taking to reduce their carbon footprint. Cool Places of Worship provides places of worship with a strong link to secular partners and action on climate change, offering joined up more sustainable approaches to climate action, relationship building and other resources.
‘It is enjoyable to work with places of worship to encourage them to develop their skills and to build networks of support between each other.’
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Student Wellbeing Hub – a partnership with the Multifaith Chaplaincy Team, funded by the University of Chester (July 2023 – May 2024)
We have continued developing a programme of student-facing activities in the community hub & garden at the University’s chaplaincy department, aiming to create a space of well-being that students (and staff for meetings, lunch etc) can access through a weekly gardening session. The sessions include sowing seeds & harvesting food, garden maintenance, garden craft activities and cooking sessions that use some of the herbs and vegetables grown in the garden. A simple lunch is provided to encourage community and friendship. Alongside the sessions there is collaboration with the sustainability department who support the students and encourage involvement with the university’s allotment.
‘We were awarded Level 4 ‘Thriving’ in the Royal Horticulture Society in your neighbourhood (garden) award which was a fantastic testament to the hard work of the students this year and previously.’
Support for Asylum Seekers (SAS), funded by Churches Together in the Merseyside Region (July 2023 – June 2024, ongoing)
SAS provide funding to contribute to our Growing Support worker’s salary at the Roots in the City Garden. They undertake the food growing plan and support its to enable us to grow organic vegetables & herbs for the Micah foodbank at St Bride’s Church, Liverpool. The foodbank provides emergency food support to mainly people seeking asylum and refuge (more than 70% recipients). In addition, SAS funding enables us to support individual’s seeking asylum and refuge with items such as coats, footwear and bus fares.
‘Some foodbank users are not familiar with all of the vegetables and herbs that we grow. Our Accountant will translate the names of donated crops into Arabic as it is a language understood by many of the food bank users. We will investigate whether there are any more crops that are grown in the Middle East or Mediterranean that we can grow here in Liverpool, so we are able to donate crops that are recognisable to more of the food bank users.’
ii) To advance the education of the public in the conservation, protection and improvement of the physical and natural environment, particularly within disadvantaged communities in the North West of England
Specific Grant Funded Projects
The Secret Garden – My School My Planet
Participating in the My School My Planet project with Learning Through Landscapes and two local primary schools St Cuthberts and St Oswald’s has offered a new dimension to the Secret Garden activity. The project was enhanced by two students on placement from Hope University Education course who participated by planning and delivering sessions. The project involved an exchange of visits - the two schools visited the gardens to take part in food growing and making insect houses with students leading. We then visited the schools, did a survey of their gardens with them and supported them to make some decisions on the changes they would like to make to their school grounds to make them more environmentally friendly.
We were given a small budget to buy compost and a solar light for the cabin. We attended an end of project celebration and supported the activities. This has been
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important for us for connecting into local schools, where we originally had no school connections with the Secret Garden. We hope to develop these two schools and Learning Through Landscapes relationships further.
Secret Garden funded by LCVS Community Impact Fund (date)
This project addressed the need for regular outdoor activity including gardening and woodwork at The Secret Garden to support emotional and physical wellbeing. It also gave opportunities for families to come together in the garden during school holidays for free nature-based activities, which included healthy food and snacks and an opportunity to be outside whatever the weather. We were really pleased to welcome 140 people to our 6 family open days.
“Providing a regular opportunity to be outside and engage with nature is so important for everyone. The sessions don’t need to be packed with activities and actually the fluidity of the sessions enable participants to be themselves and move that own pace. Some just come for the tea break and a chat, others throw themselves into the activities and need to keep moving, both are equally important and relevant at different times in people’s lives.”
Feed Your Creativity funded by The Dulverton Trust (May – August 2023) Our project offered interactive over winter warm indoor sessions with seasonal food, centred around the creation of weekly nature-based craft, preserving & cooking together at the Roots in the City Garden. Learning and sharing experiences together resulted in applying the love food hate waste principles to maximise food & eat seasonally, make greetings cards & lavender wands, care for and propagate house plants. All participants received a slow cooker and ingredients to make a seasonal soup at home. We invited Energy Projects Plus, Asylum Link Merseyside, Feeding Liverpool and Crisis to attend some sessions as a gentle introduction to their work to reduce fuel and food insecurity, addiction services, maximise income and much more.
‘Energy Project Plus arranged for a home visit for one of our participants this resulted in lower energy bills.’
Grow Well Together funded by the John Moores Foundation (July 2023 – June 2024)
Our longstanding, weekly Tuesday group - Grow Well Together – offers drop-in seasonal activity including gardening, craft, cooking and preserve making throughout the year for adults, no booking required. Regular ‘Grow Wellers’ determine the activities and set the pace, often outdoors unless it’s pouring with rain, the benefits of a weekly group are many.
‘The group is diverse and always welcoming, people new to the group feel like part of the ‘Tuesday Family’ quickly. Friendships have grown, there’s always laughter and conversation over the shared meal’.
Linda’s Young Growers Group funded by Haines Foods (February – December 2023)
The Linda’s Young Growers Group provides a community garden space for local young people ages 18-30, who may not have their own garden to grow their own food at the Roots in the City Garden. The group began 3 years ago as one of six community gardens to be established in recognition of Linda McCartney’s vegetarian food in the UK. Gardeners come together on a Thursday evening to grow food, take part in creative activities and create spaces for nature and community to flourish. This is our only evening time session so allows those participants who are in work or education to attend.
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‘We didn’t have a consistent group attending each week so decided to introduce a meal after the session to help create more of a community feel and encourage friendships among the group.’
Water Stories – funded by BUPA Foundation Green Community Grants (October 2023 – March 2024)
Our Water Stories project brought people together to create a pond in the Roots in the City Community Garden and use it as inspiration to offer educational ‘water stories' workshops, connecting climate, nature and biodiversity and empowering personal action on water use.
‘We decided with community members to create two diverse pond areas - one is a dug out wildlife pond situated in our Young Growers area where children (and people of all ages!) can learn about the different species living in or interacting with the pond, the other is an octagonal, wooden, built up pond (in a no digging area) that will be a place to relax, reflect and watch the birds that visit the trees and feeders opposite. The two ponds were connected by mini ponds created by Toxteth Salaam Scouts.’
Climate Champions – a partnership project with Energy Project Plus and Wirral Environment Network, funded by Wirral Metropolitan Borough Council (February – September 2024).
The Climate Champions programme aims to inspire and train volunteers in key themes relating to climate change / action and supporting them to engage others in the community in lifestyle change and climate action as part of delivering Wirral’s climate change strategy and net zero goals.
‘In our Nature themed sessions, the Champions learned to use nature recording and ID apps iNaturalist and Merlin Bird ID and the Climate Conversations resource to learn how we can have positive and productive conversations with others. Climate Champions reported that they had enjoyed using the Nature recording apps beyond the session to improve scientific data locally and the Climate Conversations resource to encourage others to take climate action/ start conversations.’
Repair & Improve – funded by the ASDA Foundation Empowering Local Communities fund (date)
To purchase polycarbonate sheeting and peat free compost which enabled us to bring back into use 2 existing greenhouses and top up 8 raised beds to improve the soil for food growing.
‘Women attending the Secret Garden group expressed a sense of accomplishment for repairing the greenhouses so we can grow crops all year round.’
Feast of Fun funded by Together Liverpool (Summer July – August 2023, Easter
April 2024)
This fund paid for healthy snacks and lunches, gardening and craft materials for Easter and summer holiday family open days at the Secret Garden. Families planted their own seeds to take home and harvested vegetables from the garden. Children took part in seasonal activities.
‘One child enjoyed trying different vegetables from the garden, his mum said he wouldn’t normally eat them at home.’
Healthy Meals in Community Food Spaces funded by the Household Support Fund via Feeding Liverpool (January – October 2023)
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To purchase food stock to provide a weekly healthy meal for people attending our Grow Well Together group at St Michael’s in the City and to contribute to the cost of the building energy costs during these sessions.
‘Being able to provide healthy meals to people coming to our Tuesday Grow Well Together group, share recipes and the joy of food is a pleasure. Eating together as a group/family after the workshop is rewarding and joyful and has led to people sharing information on organisations such as Food Share, Zero Waste and local pantry’s giving people options to get food elsewhere due to high costs & low incomes.’
Re-Think Waste – a partnership project with Liverpool World Centre, funded by Merseyside Recycling & Waste Authority Community Fund (July 2023 – March 2024)
To change perceptions and behaviour towards waste and increase awareness alongside active participation in addressing waste, in line with a circular economy approach. The project aim was to support young people to understand and lead on behaviour change in their school or community setting. The youth group/school could choose to focus their action on either food, electronic or textile waste and engage and educate their community setting to learn about the principles of re-think, reduce, reuse and recycle by directly impacting their local community, peers and family. This was done through increasing their skills and confidence, education, games, discussion, practical workshops and critical thinking activities. Their work & action was celebrated in a final event, which brought all 6 groups together to share their ideas, learn from each other and hear from and question policy makers in the Liverpool City Region.
‘The joys were working with the young people, hearing their ideas and seeing their enthusiasm for reducing waste. Each group really got behind the project and were engaged in taking positive action to create behaviour change in their community.’
‘Sowing the Seeds 4 Environmental Change’ our not-for-profit chargeable educational support and practical delivery service.
Liverpool World Museum Bee Workshops (as part of the Bees: A Story of Survival Exhibition February & July 2024)
We were commissioned to create and deliver 2 workshops aimed mainly at young adults aged 16-25 and families to engage them to take action to save bees and make a difference to climate change and biodiversity. Our sessions included talks, craftivism, artwork, lip balm making, virtual hive inspection, quizzes and an introduction to a local seed library. The first workshop included talks from experts in climate change science, beekeepers and geographers alongside the art and craft activities. The second workshop focused on hive talks, art and craft activities with input from Jay, an environmental artist who ran sessions on designing seed packets and gifting seeds. The seed packet designs were entered into a competition with the winning designs being displayed at an exhibition in London.
‘Hearing people talk about their understanding of climate change and how our pollinators are in decline was encouraging and hopeful.’
University of Liverpool collaborative: Riverscapes Project (March 2024)
The overall project aimed to produce a blueprint for the co-design and co-evaluation of effective monitoring strategies for Nature Based Solutions, that balance biodiversity net gain with evolving changes to flood hazard. Musicians and the lead from the Water Engineering department led a workshop exploring the beauty and history of
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rivers and water, focusing on the importance of water in our lives through sound. We spent the morning sharing our water stories and recording sounds in the garden. The outcome was a composed audio of the sounds that were created via the workshop.
‘It was lovely to hear everyone’s individual stories about what water means to them, engaging with each other through song and sound, not something we usually do in our workshops.’
Regular Services & Partnerships
Micah Liverpool – Community Food Growing & Gifting. Our commitment to grow and gift organic food for the foodbank at St Bride’s Church is partly funded by a regular financial commitment by Micah Liverpool which contributes to the Growing Support & Communications Worker salary.
‘This year we’ve grown and donated over 200KG of vegetables and herbs. Assuming an average of 500g of produce per household, 420 households have directly benefitted. We have also partnered with Myerscough College in an exciting Ministry of Justice programme with the RHS and HMP Walton. People in prison gain horticulture training, including raising vegetable plug plants for community gardens. In June over 500 young plants from the prison courses were brought to the Roots Garden to grow on, meaning all available hands were needed to get them in the ground. These plants have massively increased the amount of food we have been able to donate this year as many seeds we planted ourselves failed to germinate.
A seasonal term time service for St Michael’s RC Primary School, Kensington, Liverpool.
This a weekly gardening group delivered between March and October annually. We provide two to three sessions on Tuesday afternoons for different age groups and SEND groups, based on a monthly rota so each year group gets to have a go. These sessions mainly include food growing, as well as nature crafts and activities.
‘This year I have worked a lot more with SEND children and children who come out with a Learning Support Assistant for movement breaks in the garden. I have observed them excelling and engaging with garden tasks, when they may be struggling to engage or focus in the classroom. It is helpful to work with them one on one or in small groups, getting to know them and their abilities so I am able to offer them tasks to complete that they enjoy and are good at. One of the LSAs regularly says that her child would stay outside in the garden with me all day if they could.
The school also engaged in the School Food Matters ‘Young Marketeers’ project where schools across Liverpool brought the food, they had grown to a market stall day in Liverpool 1. We supported this project through food growing, harvesting and preparing children for selling produce, working out costs, weights etc., making signs and attending on the day. It was a really exciting day for the children who grew in confidence and selling skills, interacting with the public, including the Lord Mayor and telling them about the food they’d grown.
Children of all ages are always asking for it to be their turn in the garden. In the pupil survey, one of the main things’ children wanted was more gardening time. When the school was inspected by the archdiocese the children spoke to the inspector about caring for the garden, and were able to show them around the garden and what was being grown.’
A year-round food and nature connected garden service for Adelaide House, Liverpool.
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Adelaide House is a voluntary managed 20 bed women/female approved premises. We provide a weekly wellbeing group activity on site. Activities are usually seasonal and gentle involving either cooking, craft or gardening (or a mix). The group can range between 3 and 15 residents taking part, many report that they have found the session therapeutic, allowing them to focus on something positive or productive and take their mind off things that have been causing stress or upset.
‘Our cooking sessions focus on making mainly plant based meals. There is always some scepticism at the start, but participants almost always share that they have enjoyed the meal without meat and will be more open minded about cooking vegetarian meals in the future.’
Higher Education England – Liverpool John Moore’s Nursing and Paramedic Student Placements, July 2023 – June 2024, ongoing.
The student nurses spend 4 weeks with Faiths4Change to develop their communication skills, interact with people from a variety of different communities, with different needs, abilities and skills, as well as gaining an understanding of Faiths4Change’s work as a holistic wellbeing approach both for people and the planet. They can bring their own training in nursing to offer a listening ear to and encourage and support participants to take part in activities to support their health. They are also required to complete a written project on days when there is no faceto-face activity.
Paramedic students are on placement for one week only. They complete the placement in the first term of year 1, primarily to develop their communications skills when speaking to a variety of different people in the community ahead of interacting with patients.
‘Our first paramedic student placement threw herself into the placement and was so open and supportive with our participants. She shared that working with us in one location had really challenged her prejudice about the kind of patient who you might be going to when you are called to a location such as this. It allowed her to see people as normal just as we are, with lives and families who they care about, it was great to know she would take that forward in her career as a paramedic.’
Myerscough College delivery of City & Guilds Levels 1 & 2 Practical Horticulture Skills at Roots in the City Garden and the Secret Garden, Liverpool July 2023 – June 2024, ongoing.
Myerscough College provide a Tutor, we provide the garden, tools and materials, student engagement and support including lunch. Students’ complete units of work and learn a range of skills from mulching and preparing an area for growing, to seed sowing and taking cuttings.
‘It’s so lovely to see students 100% committed to the course and the joy it brings them when they have completed it. Many hope to be able to find gardening jobs after completing the course. Some like to remain after the sessions and help/volunteer in the Roots Garden thereby practicing skills and contributing to our work to grow and harvest food for the Micah foodbank. Overall, the students enjoy coming to the garden and connecting with new people.’
‘Students supported the Secret Garden by caring for our post Tatton Flower Show border through weekly units on caring for a planted area, planting container grown plants, weeding, plant support, mulching.’
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TRUSTEES’ ANNUAL REPORT (cont.) For the year ended 30 June 2024
Public Benefit Statement
The trustees have complied with their duty to have due regard to the guidance on public benefit published by the Commission in exercising their powers and duties.
Reserves Policy
F4C has an excellent track record in obtaining income from grants and chargeable services and a strong control of costs. It also has a high-quality customer base, which makes bad debts very unlikely. Trustees undertook a planned approach to creating a Reserves Policy in 2019. A deposit account was opened with the Co-operative Bank. The Trustees designated this as solely for Reserves and set regular amounts which have been allocated monthly since April 2019 with a view to building reserves initially to cover 3 months expenditure to pay staff costs including wages, PAYE and mandatory pensions, insurance and other operational charity running costs.
Risk Management
The Trustees and the Director have developed an organisational Risk Register with detailed mitigation actions. The Risk Register is checked and revised as necessary on a monthly basis; it’s presented at each Trustees meeting currently held on a 6 weekly basis
Funds held as Custodian Trustee
No funds have been held as custodian trustee.
On behalf of the Board of Trustees
Phil Leigh Chair of Trustees 10[th] December 2024
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TRUSTEES’ RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The charity trustees, who are also directors for Faiths4Change for the purposes of company law, are responsible for preparing a trustees’ annual report and financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The trustees are required under company law to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the charity and of the surplus or deficit of the charity for that period.
In preparing the financial statements, the trustees are required to:
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select suitable accounting policies and apply them consistently.
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observe the methods and principles in the Charities SORP.
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make reasonable and prudent judgements and estimates.
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state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements.
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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:
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keeping proper accounting records.
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safeguarding the organisation’s assets.
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taking reasonable steps for the prevention and detection of fraud.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
On behalf of the trustees
Phil Leigh Chair of Trustees 10[th] December 2024
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INDEPENDENT EXAMINER'S REPORT
Independent examiner's report to the trustees of Faiths4Change
I report to the charity trustees on my examination of the accounts of the company for the year ended 30 June 2024.
Responsibilities and basis of report
As the charity 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 45(5)(b of the 2011 Act.
Independent examiner's statement
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:
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accounting records were not kept in respect of the company as required by section 386 of the 2006 Act: or
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the accounts do not comply with those records; or
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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.
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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 the 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.
Ian Wright, B.A., 10 December 2024
F.C.A.
Chartered Accountant 15 Stretton Drive Southport Merseyside PR9 7DR
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STATEMENT OF FINANCIAL ACTIVITIES
(Incorporating Income and Expenditure Account)
For the year ended 30 June 2024
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Unrestricted Restricted Total Funds Total Funds
Note Funds Funds 2024 2023
£ £ £ £
Income from:
Donations and legacies 2 14,780 104,233 119,013 120,912
Charitable activities 3 36,731 - 36,731 39,625
Investments 4 189 - 189 61
Other income 5 2,000 - 2,000 -
Total income 53,700 104,233 157,933 160,598
Expenditure on:
Charitable activities 6 58,054 100,594 158,648 163,994
Total expenditure 58,054 100,594 158,648 163,994
Net income (expenditure) (4,354) 3,639 (715) (3,396)
Other recognised gains and losses - - - -
Net movement in funds before transfers (4,354) 3,639 (715) (3,396)
Gross transfers between funds - - - -
Net movement in funds (4,354) 3,639 (715) (3,396)
Fund balances at 1 July 2023 17,18 14,117 3,537 17,654 21,050
Fund balances at 30 June 2024 17,18 9,763 7,176 16,939 17,654
The Statement of Financial Activities also complies with the requirements for an income and expenditure
account under the Companies Act 2006.
All income and expenditure derive from continuing activities.
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The statement of financial activities includes all gains and losses in the year. All incoming resources and resources expended derive from continuing activities.
The notes on pages 16 to 23 form an integral part of these accounts.
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BALANCE SHEET Company number 7201450 as at 30 June 2024
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2024 2023
Note £ £
Fixed assets
Tangible assets 11 1,413 1,536
Current assets
Stock 12 - 1,600
Debtors 13 23,033 19,375
Cash at bank & in hand 14 6,409 12,786
29,442 33,761
Creditors due within one year 15 12,087 13,796
Net current assets (liabilities) 17,355 19,965
Creditors due after one year 16 (1,829) (3,847)
Total assets less current liabilities 17,18 16,939 17,654
The funds of the charity:
Unrestricted funds 9,763 14,117
Restricted funds 7,176 3,537
Total funds 17,18 16,939 17,654
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In approving these financial statements as directors of the company we hereby confirm the following:
For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
1) The members have not required the company to obtain an audit for its accounts for the year in question in accordance with section 476.
2) The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies’ regime.
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Faiths4Change
These accounts were approved by the Board of Trustees on 10/12/2024
Signed on behalf of the Board by:
Phil Leigh Chair of Trustees 10[th] December 2024
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2024
1. Accounting Policies
1a Basis of preparation
The financial statements have been prepared in accordance with 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 2015) - (Charities SORP (FRS 102)), and the Companies Act 2006 and the UK Generally Accepted Accounting Practice as it applies from 1 January 2015. Faiths4Change meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for Charities applying FRS102 rather than the version of the Statement of Recommended Practice, which is referred to in the Regulations, but which has since been withdrawn. The functional currency used by Faiths4Change is the £ Sterling.
1b. Preparation of the accounts on a going concern basis
The financial statements have been prepared on a going concern basis, under the historical cost convention.
At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate resources to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
1c. Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably. Income from government and other grants, whether 'capital' grants or 'revenue' grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the item(s) of income have been met, it is probable that the income will be received, and the amount can be measured reliably and is not deferred.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2024
1d. Deferred income
Income from donations and grants, including capital grants are deferred when the following conditions are met:
a) when donors specify that donations and grants given to the charity must be used in future accounting periods, the income is deferred until those periods b) when donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred and not included in income until the preconditions for use have been met.
1e. Donated services and facilities
Donated professional services and donated facilities are recognised as income when the charity has control over the item, any conditions associated with the donated item have been met, the receipt of economic benefit from the use by the charity of the item is probable and that the economic benefit can be measured reliably. In accordance with the Charities SORP (FRS 102), the general volunteer time is not recognised and refer to the trustees' annual report for more information about their contribution.
On receipt, donated professional services and donated facilities are recognised on the basis of the value of the gift to the charity which is the amount the charity would have been willing to pay to obtain services or facilities of equivalent economic benefit on the open market; a corresponding amount is then recognised in expenditure in the period of receipt.
1f. Expenditure
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.
1g. Funds Accounting
All income and expenditure together with gains and losses are allocated to a specific charitable fund.
Unrestricted funds are available to spend on activities that further any of the purposes of the charity.
Restricted funds are donations which the donor has specified are to be used solely for particular areas of the charity's work or for specific projects being undertaken by the charity. Further details of restricted funds together with their purposes are set out in note 14.
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2024
1h. Tangible fixed assets and depreciation
Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset into its working condition for its intended use, dismantling and restoration costs and borrowing costs capitalised. Plant and machinery and fixtures, fitting, tools, and equipment are stated at cost less accumulated depreciation and accumulated impairment losses.
Depreciation is provided at the following annual rates in order to write each asset off over its anticipated useful economic life. A full year's depreciation charge is charged in the year of acquisition and no depreciation is charged in the year of disposal. Office equipment 20% pa on the reducing balance basis
Subsequent costs are included in the assets carrying amount or recognised as a separate asset, as appropriate, only when it is probable that economic benefits associated with the item will flow to the charitable company and the cost can be measured reliably.
Repairs, maintenance and minor inspection costs are expensed as incurred. Tangible assets are derecognised on disposal or when no future economic benefits are expected. On disposal, the difference between the net disposal proceeds and the carrying amount is recognised in the Statement of Financial Activities.
1i. Stock
Stocks are stated at the lower of cost and net realisable value. Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
1j. Cash at bank and in hand
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
1k. Creditors and provisions
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 allowing for any trade discounts due.
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2024
1l. Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.
1m. Pension costs
The company operates a defined contribution plan for its eligible employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payment obligations. The contributions are recognised as an expense when they are due. Amounts not paid are shown in creditors or accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
1n. Cash Flow Statement
The trustees have taken advantage of adopting Update Bulletin 1 of the Charities SORP (FRS102) in order to disapply the requirement to produce a cash flow statement.
1o. Related Parties
There were no transactions with related parties.
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2024
| Unrestricted | Unrestricted | Restricted | Total Funds | Total Funds | |
|---|---|---|---|---|---|
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| 2 | Donations and legacies | ||||
| Grants receivable | 13,015 | 104,233 | 117,248 | 119,573 | |
| Donations | 1,765 | - | 1,765 | 1,339 | |
| 14,780 | 104,233 | 119,013 | 120,912 | ||
| 3 | Charitable activities | ||||
| Fees | 36,731 | - | 36,731 | 39,625 | |
| Miscellaneous | - | - | - | - | |
| 36,731 | - | 36,731 | 39,625 | ||
| Income from charitable activities has been | applied to the following activities: | ||||
| Promote conservation of the environment | 36,731 | 39,625 | |||
| 4 | Investment income | ||||
| Interest receivable | 189 | - | 189 | 61 | |
| 5 | Other income | ||||
| Gain on disposal of fixed asset | 2,000 | - | 2,000 | - | |
| 6 | Charitable activities expenditure | ||||
| Unrestricted | Restricted | Total Funds | Total Funds | ||
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Cost of events | 9,472 | 4,400 | 13,872 | 15,582 | |
| Salaries and wages (note 8) | 43,043 | 90,998 | 134,041 | 138,678 | |
| Associates fees | - | 90 | 90 | - | |
| Volunteer expenses | 756 | - | 756 | 812 | |
| Staff training and welfare | - | 86 | 86 | 862 | |
| Travel and subsistence | 806 | 1,198 | 2,004 | 1,387 | |
| Rent | 3,688 | 659 | 4,347 | 1,739 | |
| Support costs (note 6) | 289 | 3,163 | 3,452 | 4,934 | |
| 58,054 | 100,594 | 158,648 | 163,994 |
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2024
7 Support costs
| 7 | Support costs | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total Funds | Total Funds | ||
| Funds | Funds | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Telephone | 6 | 763 | 769 | 739 | |
| Postage, stationery and printing | - | 18 | 18 | 221 | |
| Small equipment and materials | 33 | - | 33 | - | |
| Repairs and maintenance | - | 150 | 150 | 20 | |
| Website and IT support | - | 863 | 863 | 2,219 | |
| Depreciation | 122 | 231 | 353 | 384 | |
| General office costs | 15 | 778 | 793 | 522 | |
| Sundry expenses | 2 | - | 2 | 289 | |
| Independent examiner's fees | - | 360 | 360 | 360 | |
| Loan interest payable | 111 | - | 111 | 180 | |
| 289 | 3,163 | 3,452 | 4,934 | ||
| 8 | Staff costs | 2024 | 2023 | ||
| £ | £ | ||||
| Salaries and wages | 127,220 | 132,648 | |||
| Social security costs | 4,328 | 3,556 | |||
| Pension costs | 2,493 | 2,474 | |||
| 134,041 | 138,678 | ||||
| 9 | Number of employees | 2024 | 2023 | ||
| Engaged in charitable activities | 7 | 9 | |||
| Full time equivalents | 6 | 7 | |||
| There were no employees with emoluments in excess of £60,000 | |||||
| **10 ** | Trustees remuneration and expenses | 2024 | 2023 | ||
| £ | £ | ||||
| Remuneration | - | - | |||
| Expenses | - | - |
The charity is managed by the trustees.
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 June 2024
11 Tangible fixed assets
| 11 | Tangible fixed assets | ||
|---|---|---|---|
| Office | |||
| Equipment | Total | ||
| £ | £ | ||
| Cost | |||
| At 1 July 2023 | 6,958 | 6,958 | |
| Additions during the year | 230 | 230 | |
| Disposals during the year | (1,000) | (1,000) | |
| At 30 June 2024 | 6,188 | 6,188 | |
| Cumulative depreciation | |||
| At 1 July 2023 | 5,422 | 5,422 | |
| Add charge for year | 353 | 353 | |
| Deduct depreciation on disposals | (1,000) | (1,000) | |
| At 30 June 2024 | 4,775 | 4,775 | |
| Net book value | |||
| At 1 July 2023 | 1,536 | 1,536 | |
| At 30 June 2024 | 1,413 | 1,413 | |
| 12 | Stock | 2024 | 2023 |
| £ | £ | ||
| Raw materials and consumables | - | 1,600 | |
| 13 | Debtors | 2024 | 2023 |
| £ | £ | ||
| Trade debtors | 23,033 | 19,375 | |
| Prepayments and accrued income | - | - | |
| 23,033 | 19,375 | ||
| 14 | Cash at bank and in hand | 2024 | 2023 |
| £ | £ | ||
| Cash in hand | 2 | 25 | |
| Bank | 6,407 | 12,761 | |
| 6,409 | 12,786 | ||
| 15 | Creditors due within one year | 2024 | 2023 |
| £ | £ | ||
| Trade creditors | 2,638 | 2,095 | |
| Tax and social security costs | 1,125 | 1,434 | |
| Accruals and deferred income | 5,710 | 8,137 | |
| Other creditors | 484 | - | |
| Bounce Back Loan | 2,130 | 2,130 | |
| 12,087 | 13,796 | ||
| 16 | Creditors due after one year | 2024 | 2023 |
| £ | £ | ||
| Bounce Back Loan | 1,829 | 3,847 | |
| 1,829 | 3,847 |
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2024
17 Funds movements
| £ Restricted funds OLSN Faith Leaders 2,286 Torus CIF 1,421 Cool Places 300 Nature4Health Lockdown 857 DMGF Garden 398 Wirral MBC 4,230 La Salle 1,344 Diocese of Liverpool CNZ 5,136 MRWA Swap Shop 17 Liverpool CVS - Waterloo - City of Liverpool - Liverpool University - Chester University - Wirral Metropolitan Borough - Cheshire West - Community Forest Trust - Duchy of Lancaster - Citizens Advice - Community Foundation - YHA England - 15,989 Unrestricted fund 5,061 Total funds 21,050 Balance at 1 July 2022 |
£ £ £ £ - 2,286 - - - 1,421 - - - 300 - - - 857 - - 500 898 - - - 4,230 - - 2,000 3,344 - - 51,502 56,638 - - 6,500 6,517 - - 2,774 1,574 - 1,200 2,113 2,113 - - 4,265 4,265 - - 200 200 - - 10,000 9,091 - 909 9,940 9,112 - 828 8,000 8,000 - - 2,667 2,667 - - 3,500 3,500 - - 1,000 1,000 - - 2,500 1,900 - 600 355 355 - - 107,816 120,268 - 3,537 52,782 43,726 - 14,117 160,598 163,994 - 17,654 Income Expenditure Transfers in (out) Balance at 30 June 2023 |
|---|---|
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Faiths4Change
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 30 June 2024
17 Funds movements
| £ Restricted funds Liverpool CVS 1,200 Wirral Council - Liverpool World Centre - John Moores Foundation - Together Liverpool - University of Chester - Citizens Advice - Groundwork Trust - Wirral MBC - P H Holt - Wirral Environmental Network - Transition Town Liverpool CIC - Together Liverpool - Diocese of Liverpool CNZ - Chester University 909 Wirral MBC 828 Community Foundation 600 3,537 Unrestricted fund 14,117 Total funds 17,654 Balance at 1 July 2023 |
£ £ £ £ - 1,200 - - 10,000 10,000 - - 7,510 7,510 - - 5,000 5,000 - - 331 331 - - 6,000 6,000 - - 1,250 1,250 - - 2,454 2,454 - - 500 - - 500 5,000 5,000 - - 1,725 1,637 - 88 4,500 856 - 3,644 280 280 - - 59,683 56,739 - 2,944 - 909 - - - 828 - - - 600 - - 104,233 100,594 - 7,176 53,700 58,054 - 9,763 157,933 158,648 - 16,939 Income Expenditure Transfers in (out) Balance at 30 June 2024 |
|---|---|
18 Analysis of net assets between funds at 30 June 2024
| Restricted funds Wirral MBC Wirral Environmental Network Transition Town Liverpool CIC Diocese of Liverpool CNZ Unrestricted fund Total funds |
Tangibl e fixed assets £ £ - 500 - 88 - 3,644 - 2,944 - 7,176 1,413 10,179 1,413 17,355 Net current assets (liabilities) |
£ £ - 500 - 88 - 3,644 - 2,944 - 7,176 (1,829) 9,763 (1,829) 16,939 Creditors due after one year Total |
|---|---|---|
27