Charity registratlon number 1139517
Company registration number 07314767 (England and Wales)
KOALA NORTH WEST LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
KOALA
Supporting children
& their families
• xeinadin

KOALA NORTH WEST LTD
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs S C Williams
Mrs L Hough MBE
Mr R W Keamey
Dr F E White
Mr P A Folwell
Mrs C Owen
(Appointed 5 October 2023)
Secretary
Mrs M Walsh
Charlty number
1139517
Company number
07314767
Reglstered office
Koala Hub
Woodchurch Lane
Birk8nh8ad
Wirral
Merseyside
CH42 9PH
Audltor
Xeinadin Audit Limited
46 Hamilton Square
Birkenhead
Wlrral
Merseyslde
CH415AR

KOALA NORTH WEST LTD
CONTENTS
Page
Trustees, report
Statement of trustees. responsibilities
10
Independent auditor's report
Statement of financial activities
14
Balance sheet
15
Statement of cash flows
16
Notes to the financial statements
17-32

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
The trustees present their annual report and financial ststements for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
financial statements and comply with the charity's memorandum and articles of association, the Companies Act
2006 and "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
Koala North West offers support, friendship and practical help to parents across Cheshire and Merseyside, with our
main base and area for delivery being in Wirral.
We provide a range of services for Early Years. Family Support and SEND, for families with children aged 0-11
years, to support them to meet one or more of the following 3 outcomes:
Improved health and well-being (child and parentJ¢arer)
Improved parenting (Confiden￿, positive behaviours)
Improved School Readiness (parents engage with their children's early learning: and children are ready to
separate, ￿mmUnIcate, listen, socialise, learn, be active, and be independent)
Our Mission:
We exist to provide children and their families with tsilored practical and emotional support that improves wellbeing.
reduces isolation and supports bolh chlldren and careglvers to thrlve.
We Value:
Ambition - We want our families to thrive. we believe in offering opportunities that help children and families realise
their own ambitions and succeed.
Tailoring Support- All families are different. Every family receiv8S SUPPOrt designed to be most beneficial to them.
Nurturing Positive Well-being W8 ar8 committed to improving the emotional. mental and physical well-being of
children and their car￿1VerS.
Reducing Isolation - In an increasingly digital age, we want to be sure that our families still f881 part of a strong
welcoming community who support one another and ensure they are all happy, resilient and thriving.

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
We have developed our servi￿$ over the past 24 years to meet Ihe needs of our community.
Family Support
Home visiting support
Sleep Support
Eariy Years
Promotion of importance of first 1001 Days and services available for families
Breastteeding Peer Support - through groups, home visits and telephone support - to help mums
to initiate and breastFeed for as k)ng as possiblelthey want to.
Bump, Baby & Beyond - our Parent Infant Mental Health Service home visits and groups - for
women with mild to moderate mental health difficulties during the perinatal period. 0-2
Neonatal service
Baby Incredible Years Parenting Course
Dad's Reflective Parenting Programme
Video Interaction Guidance
video feedback intervention to enhance sensitivity in parents of
children who are at risk of poor attachment outcomes due to a range of difficulties
Early Learning home visiting support
Little Lungs
Baby & Me
Full Circle, intergenerational groups
Tiny Teeth
SEND Seniice
Groups for chlldren with complex needs - or children with physical disabilities & for children with
social communication difficulties
Empower Us - Outreach home visiting support for children with complex needs and their families
Sleep Support Service for children who are neurodiverse
Autism Incredible Years Parenting Programme
Neurodiverse Drop-ins
Community Hub
bringing members of the Wirral Community together for lunch and activities
Early Help Co-ordination and VCF Network facilitation
We also have 2 charity shops
Public benefit
The twstees have paid due regard to guidan￿ issued by the Charity Commission in deciding what activities the
charity should undertake.
Strategic report
The description under the headings "Achievements and performance. and 'Financial revie￿ meet the company law
requirements for the trustees to present a strategic report.

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Achievements and performance
Significant activities and achievements against objectives
Charitable activities
Staff, trustees. and our dedicated volunteers work tO9ether to ensure that we provida a quality service to families
across Cheshire & Merseyside, providing help and support for families to improve wellbeing. reduce isolation and
support both children and caregivers to thrive.
We successfully delivered against every area of our strategy..
Supporting our People
Sustaining our Impact
Extending our Reach
Diversifying our Income
Be￿een April 2023 and March 2024 we support8d 2,557 families. Of those supported:
1,261 were supported to breastfeèd, an increase of 130/0 families on the previous year
64t>/o breastfed for more than 6 weeks
1,296 received Family Support, an increase of 220/9 families on the previous year
Feedback from families at 8nd of support..
93)/o of parents reported improvement in health and wellbeing (paranuchild)
929/0 reported an improvement in parenting skills {confidencelbudgetinglhome conditions)
92°/0 reported improved school readiness (parents engagement with their children's early learning, and
children are ready to separate. communicate, listen. learn, socialise. be active, and be independent)
Volunteers
Volunteers are at the very heart of our service delivery with 66 new volunteers joining us over the year.
We had 189 active volunteers over the past 12 months.
We saw an 86¥/0 retention rate, and of those who have left 270/0 went on to paid employment.
Family Support Volunteers provided tailor-made, emotional and practical support to families in their own homes.
Group Volunteers supported our Group Staff in our groups for children with complex needs. and Full Circle.
Breastfeeding Peer Support Volunteers provided breastfeeding support, offering information and support around
breastfeeding.
None of which would be possible without our Charity Shop Volunteers who help raise much needed funds for our
organisation.

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Review of funding
The trustees recognise these are difficult economic times and are not at all compla￿nt about the challenges ahead.
We recognise the importance of having a more diverse range of funding streams, and we are pleased to say that for
2023124 we secured funding from..
Grantsrrru5ts
Beyond Transfomiation Fund
Brabners Foundation Grant
Cheshire and Wirral Partnership NHS Foundation Trust
Cheshire Community Foundation
Cheshire & Merseyside Integrated Care Board
Cheshire West & Chester Early Help & Inte￿entiOn Grant
Cheshire West Voluntary Action
Children in Need
Cradle to Career Collaboration Fund
Cre8ing Community
Eric Wright Charitable Trust
John Moores Foundation
Magenta Living
Mariory Boddy Charitable Trust
Mersey Care NHS Foundation Trust
SJP Charitable Foundation
Steve Morgan Foundation
The National Lottery Community Fund - RC North West Region
Twsthouse Charitable Foundation
Westminster Foundation
Wirral Community NHS Foundation Trust
Wirral Council

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Donors
Amy Fowler
Anna Kasha
Beacon Café
Charlotte Owen
Cheshire Freemasons
Dave Caswell
Debbie Anderson
Dermot Ferguson
Diane Hastie
Emma Lansdell
Heather Folwell
Heswall Wl Gardening Group
In memory of Mr Gordon Alfred Chalton
Gary Penketh
Janet Johnson
John Bateman
Josephine Dunk
Upton Hall Sixth Form Head Girls Team 2022-23
Laurie Hough
Leverhulme Masonic Lodge
Lindsey Doran
Liz White
Lorraine Singleton
MGAdams Famlly
McArthur Glen Cheshire Oaks
Maggie Watson & Friends
Michelle Winter
Neston Village Fair
Nicola Finlay
Pat Carter
Paul Massey
Pensby Recreational Centre & Bowling Club
Peter Folwell
Polly McGregor
Rachel Blackwood
Rachel Summers
Ron Kearney
Rotary Club of Mid Wirral
Seb Atherton
Sue Williams
Sydney Mercer
Teresa Miller
The Castle Singers
Terry Sanderson
Tracy Flynn

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Financial revlew
The total income for 2024 was £1,317,423. whith shows a de¢rease ¢ompared to the 2023 total income of
£1,712,668. This reduction in income is particularly noticeable in the unrestricted funds, which decreased from
£573,955 in 2023 to £216,770 in 2024. This yearfs decline was due to a major Contract ending, which was renewed
under new terms and is now recorded under restricted funds. Restricted income also saw a slight decline from
£1.138,713 in 2023 to £1.100,653 in 2024, whid) consisted entirety of donations & grants.
Total expenditure for 2024 increased to £1,564,277 compared to £1,343,517 in 2023. This increase is primarily due
to higher spending on restricted funds, which rose significantly from £908,308 in 2023 to £1,364,345 in 2024.
Unrestricted expenditure saw a decrease from £435.209 in 2023 to £199,932 in 2024. As noted above, one of the
major projects is now expensed within the restricted funds.
In 2024, we had a deficit of £246,854, Compared to a surplus of £369.151 in 2023. The main reason for the deficit is
that we received a lot of income in 2023, but the related projects and spending actually occurred in 2024. This
timing difference. where the income came in one year and the spending happened the next. led to higher costs in
2024, which were covered by the surplus received in 2023.
The Charity reserves are detai18d in notes 22-23 in the financial statements
R8S81V8s policy
The Charity aims to provide an on-going support service to families it supports. Unrestricted reserves are needed:
To provide continuity of service should there be an unanticipat8d shortfall of income
To cover unanticipated increases in the costs of providing the service
To cover the costs of providing cover for staff who take sick or maternity leave
To cover the costs of downsizing or closure should the trustees be unable to obtain necessary funding
Budgeted core expenditure for the Charity for 2024-25 is £1.358.433. INhilst the unrestricted reserves currently
stand at £490,937, £108,008 is represented by the freehold property, £15,057 by fixtures and fittings. £21,257 by
computers; these funds can only be realised upon the sale of these assets. £215,877 has also been designated,
leaving £130,738
Current funds are in line with the reserves policy which has been approved by tnjstees. The twstees consider that a
minimum of six months Core running costs to ensure continuity of service, or individual project redundancy costs,
whichever is greater, are needed in reserves this would be in the region of £140,000. This would also cover a delay
in obtaining funding for any particular year.
The trustees and management recognise the need to build up reserves to provide greater securty for the Charity
and its stakeholders and continue to seek ways in which additional funds can be raised and are keeping the
reseNes policy and its implementation under regular review. Trustees appreciate the efforts of staff to reduce costs
and continue to make economies wherever possible without reducing the quality of our service.

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Major risks
Rlsk management
The trustees have a duty to identify and review the risks to which the Charity is exposed and to ensure appropriate
controls are in place to provide reasonable assurance to manage those risks. These risks have been documented
by the twstees and are reviewed on an annual basis or more frequently should circumstances change.
The trustees re¢ognise that the major risk to providing servi¢es is the uncertainty of long temi funding from statutory
bodies. However, we work hard to deliver high quality services and to maintain our good reputation with thè families
we support and with colleagues in the statutory and voluntary sectors. The Charity has also proved our willingness
to adapt in response to changes in expectations of those commissioning services, whilst remaining true to our core
values.
The Charity maintains a comprehensive range of policies and procedures for minimising financial and other risks
and the trustees monitor these on a regular basis. Trustees are aware of the potential costs of redundancy if
sufficient fvnding to maintain the current levels of activity is not obtained and are continuing to work to increase the
level of the Charity's reserves.
Other risks both physical and relating to professional indemnity are regularly revi8W8d and minimised by our policies
and the training given to staff and volunteers. We are cover8d by our insurance policy. All staff and volunteers
working with families have current DBS Enhanced Disclosures.
Plans for future perlods
Future plans
We will continue to be open to new opportunities across Cheshire and Merseyside that will enable us to support
more families.
Structure. govemance and management
Koala North West is a company limited by guarantee, as defin8d by the Companies Act 2006, and a registered
charity and is govemed by its Memorandum and Articles of Association dated 14 July 2010.
The trustees, who are also the directors for the purpose of company law, and who seNed during the year and up to
the date of signature of the financial statements were:
Mrs N Barnett
(Resigned 5 October 2023)
Mrs S C Williams
Mrs L Hough MBE
Mr J Jones
Mr R W Kearney
Dr F E White
Mr P A Folwell
Mr R P Wilcox
Mrs R Summers
Mrs C ow@n
(Resigned 5 December 2023)
(Resigned 17April 2023)
(Resigned 26 May 2023)
(Appointed 5 October 2023)

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Recmitment and appointment of trustees
We recognise that an effective Board of Trustees is imp8rativ8 to ensure that the charty is to Su￿$$fullY achieve
its objectives. The Board must seek trustees who represent the interests of the community in Cheshire &
Merseyside and have available the knowledge and skills required to run the charity. Individual trustees must have
sufficient knowledge of the role of a Charity trustee and of our organisational objectives and activities to enable them
to fuffil their role.
We aim to maintain a Board of Trustees delivering high standards of practice. through a carefully planned
recruitment and selection procedure, in line with the Equality, Fairness and Diversity Policy. The recruitrnent and
selection procedure has been developed to include safeguards for Ihe welfare of children.
We aim to represent the community we serve, and therefore we aim to ensure trustees are recruited from as diverse
backgrounds as possible. A diverse group of volunteers can broaden the range of opinions and ideas. They bring
knowledge of the cultures and Circumstances of the population groups they come from, so that our organisation will
have a better understanding of those groups, and be better able to relate to them. Furthermore, they enrich the
organisation with their perspectives and the variety of their experiences and backgrounds. A diverse group of
volunteers also makes possible heightened cultural sensitivity within the organisation, and allows for th8 kinds of
interchanges that make it possible for people with very different backgrounds to understand, respect, and cherish
one another's differences as well as their similarities.
We shall have at least five and nol more than twelve individuals on the Board of Trustees. In addition advisers may
also be appointed to the Board for the benefit of specialist expertise such as Safeguarding, but shall have no voting
rights.
The temi of office shall be three years before trustees must retire at an AGM. Retiring trustees may offer
themselves for re-election at an AGM. When a need is identified to Co-opt a trustee onto the Board during Ihe year,
that Trustee must retlre and be offered for election by the members at the next AGM.
There is a Board of Trustees induction pack in place which sets out th8 procedure to be followed when inducting
new trustees.
Organisational struGtu
Membership of the Charity is open to any individual or organisation interested in promoting the objects of who
consents in writing to become a member and is approved by the Management Committee. The trustees delegate
the responsibility of approving new members to the Chair and CEO with any issues being brought to the board.
The trustees, when complete. consist of al least five and not more than twelve individuals. The trustees may at any
time co-opt a person duly qualified to be appointed as trustee to fill a vacancy in their number or as an additional
trustee, but a COwOPted twstee holds office only until Ihe next AGM. One third (or the number nearesl one Ihird) of
trustees must retire at each AGM. those longest in office retiring first and the choice between any of equal service
being made by drawing lots. A trustee retiring at AGM is eliglble for re-election but if not re-elected must retire upon
conclusion of the mèèting. The trustees will elect their own offi￿r$.
The Charity is managed by lh8 Management Committee which consists of the trustees and me8ts at least four times
a year. The truste8s set the policies to be followed and review the performance of the stsff. they also set the terms
and remuneration of staff. Th8 Chief Executive Officer (CEO) is responsible for the op8rational and day-to-day
running of the organisation with the staff support.
The Management Committee is supported by an Intemal Audit and Risk Committee that m88ts as requir8d in a risk
basis: this Comprises a maximum of three trustees and the CEO. Other specialist Su￿coMmItteeS of Trustees and
senior staff are set up and m88t as required.
The Charity will obtain advice from the Charity Commission periodically on matters of current importance.

KOALA NORTH WEST LTD
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT AND STRATEGIC REPORT)
(CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Remuneration policy
Key management remuneration
When determining the salaries for Key Personnel, trustees are mindful of their responsibilty to act in the best
interests of the charity and the charitable objectives.
Our overall goal for Key Personnel is to offer fair pay to attract and keep appropriately qualified staff to lead.
manage and deliver the charity's aims. These arrangements Currently Cover the Chief Executive Officer. the Deputy
Chief Executive OffI￿r and the Finance Officer.
In detemiining the remuneration package for each post the trustees take the following matters into consideration
The purposes, aims and values of the Charity and its beneficiaries, needs.
How this impacts on overall pay policy for all employees.
The types of skills, expariences and competencies that the charity needs from its senior staff, the specific
scope of these roles and the link to pay.
The charity's current business plan and how the implementation of this plan may affect the number of
senior staff the charity needs to employ or recruit and the nature of these roles.
The charity's ability to pay - this includes the cost to the charity of raising pay, and whether it is sustsinable,
and how appropriate the level of pay, and any pay increase. is in the context of the charity. as measured
against the needs of its charitable purposes and beneficiaries.
Their assessment of the charity's performanc8 and the senior staff s p8rformanc8 against 8XP8Ctations. in
the both short and long term.
Appropriate available information on pay policies and practices in other organisations that Can infomi the
decision on whether a level of pay is fair and reasonable.
The charity's track record in attracting and retaining committed and motiiiated employees.
The likely impact on, and views of. benefi'ciaries, donors, funders, volunteers and potential volunteers.
The relationship be￿een the policy and practice for the pay of senior staff and that of the charity's whole
workforce.
Key Personnel cannot be paid more than the top of their agreed pay range without full Board approval.
Auditor
In accordance with the company's articles, a resolution proposing that Xeinadin Audit Limited be reappointed as
auditor of Ihe company will be put at a General Meeting.
Disclosure of informatlon to auditor
Each of the trustees has confirmed that there is no information of which they are aware which is relevant to the
audit, but of which the auditor is unaware. They have further confirmed that they have taken appropriate steps to
identify such relevant information and to establish that the auditor is aware of such information.
The trustees. report, including the strategic report. was approved by the Board of Trustees.
Mr R W Kearney
Trustee
Date:..Yl.: io.:.2h....................

KOALA NORTH WEST LTD
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2024
The tTUStees, who are also the directors of Koala North West Ltd for the purpose of company law. are resF)onsible
for preparing the Trustees. Report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (Uniled Kingdom Generally Accepted Accounting Practice).
Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair
view of the state of affairs of the charity and of the incoming resources and application of resources. including the
income and expenditure. of the charitable company for that year.
In preparing these financial statements. the trustees are required to:
select suitable accounting policies and then apply them ¢onsistentty:
obseNe the methods and principles in the Charities SORP:
make judgements and estimates that are reasonable and prudent:
state whether applicable UK Accounting Standards have been followed, subject to any material departures
disclosed and explained in the financial statements. and
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the charity
will continue in operation.
The trustees are responsible for keeping adequate a¢¢ounting records that disclose with reasonable accuracy at
any time the financial position of the Charity and enable them to 8nsur8 that the financial ststements comply wlth the
Companies Act 2008. They are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other Irregularities.
10-

KOALA NORTH WEST LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF KOALA NORTH WEST LTD
Opinion
We have audited the financial statements of Koala North West Ltd (the 'charity') for the year ended 31 March 2024
which comprise the statement of financial activities, the balance sheet. the statement of cash flows and notes to the
financial stalements, including significant accounting policies. The financial reporting framework that has been
applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial
Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United
Kingdom Generally Accepted Accounting Practice).
In our opinion. the financial statements=
give a true and fair view of the state of the charitable company's affairs as at 31 March 2024 and of its
incoming resources and application of resources, including its income and expenditure, fr)r the year then
have been properly prepare(l in accordance with United Kingdom Generally Accepted Accounting Practice,.
and
have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAS (UK)) and applicabl8
law. Our responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of
the financial statements section of our report. We are independent of the charity in accordance with the ethical
requirements that are re18vant to our audit of the financial statements in the UK, including the FRC'S Ethical
Standard. and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe
that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions relating to going Concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern basis of
accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or
conditions that, individually or collectively, may cast significant doubt on the charity's ability to ¢ontinue as a going
con¢em for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the
relevant sections of this report.
Other inforniatlon
The other information comprises the information included in the annual report other than the financial statements
and our auditorfs report thereon. The trustees are responsible for the other information contained within the annual
report. Our opinion on the financial statements does not cover the other information and, except to the extent
otherwise explicitly stated in our report, we do not express any fomi of assurance conclusion thereon. Our
responsibilty is to read the other information and, in doing so, consider whether the other information is materially
inconsistent wilh the financial statements or our knowledge obtained in the course of the audit. or otherwise appears
to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether this gives rise to a material misstatement in the financial statements themselves. If.
based on the work we have perfomied, we conclude that there is a material misstatement of this other information.
we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescrlbed by the Companies Act 2006
In our opinion. based on the work undertaken in the course of our audit:
the information given in the trustees. report for the financial year for which the financial ststements are
p￿pared, which includes the dire¢tors' report and the strategic report prepared for the purposes of company
law. is consistent with the financial statements- and
the strategic report and the directors. report Included within the trustees, report have been prepared in
accordance with applicable legal requirements.
11

KOALA NORTH WEST LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KOALA NORTH WEST LTD
Matters on whlch we are raquirod to r•port by exception
In the light of the knowledge and understanding of the charity and its environment obtained in the course of the
audit, we have not identified material misstatements in the strategic report or the directors, report included within the
trustees, report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 r8quires
us to report to you if, in our opinion:
adequate accounting records have nol been kept. or returns adequate for our audit have not been received
from branches not visited by us. or
the financial ststements are not in agreement with the accounting records and returns., or
certain disclosures of trustees, remuneration sp8cified by law are not made. or
we have not received all the information and explanations we require for our audit.
Responsibilities of trustoos
As explained more fully in the statement of trustees, responsibilities, the trustees, who are also the directors of the
charity for the purpose of company law, are responsible for the preparation of the financial ststem8nts and for being
satisfied that they give a true and fair view, and for such intemal control as the trustees determine is necessary to
enable the preparation of financial statements that are free from material misstatement, whether due to fraud or
error. In preparing the financial statements. the trustees are responsible for assessing the charity's ability to
continue as a going Concern, disclosing, as applicable, matlers ￿lated to going concern and using the going
concem basis of a¢counting unless the trustees either intend lo liquidate the charitable company or to ¢ease
operations. or have no realistic alternative bul to do so.
Auditorfs responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statemants as a whole are free from
material misstatement, whether due to fraud or error. and to issue an audito¢s report that includes our opinion.
Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance
with ISAS (UK) will always detect a material misstatement when it exists. Misststements can arise from fraud or
error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence
the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.
Extent to which the audit was considered capable of delecting irregularities. including fraud
Our approach to identifying and assessing the risks of material misstatement in respect of irregularities. induding
fraud and non-compliance with laws and regulations, was as follows:
the engagement partner ensured that the engagement team collectively had the appropriate competence,
¢apabillties and skills to identify or recognise non-compliance with applicable laws and regulations-
we identified the laws and regulations applicable to the charity through discussions with trustees and olher
management, and from our knowledge and experience of charity sector:
we focused on specific laws and regulations which w8 considered may have a direct material effect on the
financial statements or the operations of the charity, including the Companies Act 2006, Charities Act 2011,
data protection, anti-brib8ry, and 8mploym8nt18gislation' and
we assessed the extent of compliance with the laws and regulations identified above through making
enquiries of management team and insp8Cting legal correspondence. and identified laws and regulations
were Communicated within the audit team regularly and the team remained alert to instances of non-
compliance throughout the audit.
We assessed the susceptibility of th8 charivs financial statements to material misstatement, including obtaining an
understanding of how fraud might occur, by:
making enquiries of management team as to where they considered there was susceptibility to fraud. their
knowledge of actual, suspected and alleged fraud: and
considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and
regulations.
12-

KOALA NORTH WEST LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF KOALA NORTH WEST LTD
To address the risk of fraud through management bias and override of controls. we:
performed analyiical procedures to identfy any unusual or unexpected relationships:
tested joumal entries to identify unusual transactions.
assessed whether judgements and assumptions made in determining the accounting estimates were
indicative of potential bias; and
investigated the rationale behind significant or unusual transactions.
In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures
which included, but were not limited to:
agreeing financial statement disclosures to underlying supporting documentation: and
enquiring of management as to actual and potential litigation and claims. and reviewing correspondence
with relevant regulators.
There are inherent limitations in our audit procedures described above. The more removed that laws and
regulations are from financial transactions, the less likely it is that we would become aware of non-compliance.
Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to
enquiry of the directors and other management and the inspection of regulatory and legal correspondence. if any.
Material misststements that arise due to fraud can be harder to detect than those that arise from error as they may
involve deliberate concealment or collusion.
A further description of our responsibilities is available on the Financial Reporting Council's website at: htlps:11
www.frc.org.ukJauditorsresponsibilities. This description forms part of our auditorfs report.
Uso of our report
This report is made solely to the charitsble companls members, as a body, in a¢Gordan¢e with Chapter 3 of Part 16
of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable companWs
members those matters we are required to state to them in an auditorfs report and for no other purpose. To the
fullest extent pemitted by law, we do not accept or assume responsibility to anyone other than the charitable
company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we
have formed.
Helen Furlong FCCA (Senior Statutory Auditor)
for and on behalf of Xelnadln Audlt Llmlted
Chartered A¢¢ountants
ststutory Auditor
46 Hamilton Square
Birkenhead
Wirral
Merseyside
CH415AR
13-

KOALA NORTH WEST LTD
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unr•stri¢tod Restrictod
funds
funds
2024
2024
Total Unrestrlcted Restricted
funds
funds
2023
2023
Totsl
2024
2023
Notes
Income and endowments from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Other income
41.802
150
41,952
1.100.503 1.100.503
161.088
11,500
2,400
93.416
311,601
152,084
2,914
13.940
93.416
1.138.713 1.450.314
152,084
2,914
13,940
161.068
11.500
2,400
Total income
216,770 1,100,653 1,317,423
573.955 1.138.713 1.712,668
Expenditure on:
Raising funds
Charitable activities
Other expenditure
157.224
41,871
837
157.224
1,364,345 1,406.216
837
127.929
306.800
480
127,929
908.308 1.215.108
480
14
Total expenditure
199,932 1.364.345 1.564.277
435,209
908,308 1,343,517
Not Incom•lloxpenditure)
16,838
{263.692} (246,854}
138,746
230,405
369,151
Transfers between
funds
(59,752)
59,752
4,077
(4,077)
Net movement in
funds
11
(42.914) {203,940} (246,854)
142.823
226.328
369,151
Recon¢lllation of funds:
Fund balances at 1 April 2023
533,851
474.941
1.008,792
391,028
248,613
639.641
Fund balances at 31 March
2024
490,937
271,001
761.938
533,851
474,941
1.008.792
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from Continuing activities.
14-

KOALA NORTH WEST LTD
BALANCE SHEET
ASAT 31 MARCH 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investments
16
17
144.322
340,528
137.432
484,850
137,432
Current asset$
Debtors
Cash at bank and in hand
18
6,036
565,743
81,330
978,000
571,779
1,059.330
Creditors: amounts falling due within
one year
19
(294,691)
(187,970)
Net current assets
277.088
871,360
Totsl assets less current Ilabllltles
761.938
1,008.792
Net assets excluding pension liability
761.938
1.008.792
The funds of the charlty
R8Stricted income funds
Unrestricted funds
22
271,001
490,937
474.941
533.851
761.938
1.008,792
The financial statements were approved by the trustees on . 11: !Q..:.14
Mr R W Kearney
Trustee
Company registration number 07314767 {England and Wales)
15-

KOALA NORTH WEST LTD
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
2024
2023
Notes
Cash flows from operating activities
Cash (absorbed by)Igenerated from
operations
26
(64.735)
459.337
Investing activities
Purchase of tangible fixed assets
Purchase of investments
Investment income received
{18.494)
(340,528)
11,500
(6,197)
2,914
Net cash used in investing activities
{347,522)
(3,283)
Net cash usad in financlng actlvftles
Net (decrease)lincrease in cash and cash
equivalents
(412.257)
456,054
Cash and cash equivalents at beginning of year
978.000
521,946
Cash and cash equivalents at end of year
565,743
978,000
16-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng policies
Charlty infomiation
Koala North West Ltd is a private company limited by guarantee incorporated in England and Wales. The
registered office is Koala Hub, Woodchurch Lane, Birkenhead. Wirral, Merseyside. CH42 9PH.
1.1 Accounting convention
The financial statements have been prepared in accordance with the charity's Memorandum and Articles of
Association, the Companies Act 2006. FRS 102 °The Financial Reporting Standard applicable in the UK and
Republic of Ireland" {"FRS 102") and the Charities SORP 'A¢counting 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 1021. (effective 1 January 2019). The
charity is a Public Benefit Entity as defined by FRS 102.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Golng concern
At the time of approving the financial statements, the trustees have a reasonable expectation that the charty
has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees
continue to adopt the going concem basis of accounling in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable
objectives.
Restricted funds are subject to specifi¢ Conditions by donors or grantors as to how they may be used. The
purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowmgnt funds are subject to specific conditions by donors that the capital must be maintained by the
charity.
1.4 Income
Income is recognis&d when the charity is legally entitled to it after any performance condltlons have been met.
the amounts Can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified
of the donation. unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the tharity has been notified of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.
Gifts donated for resale are included as in¢ome when they are sold. Donated professional services and
donated facilities are recognis8d as income when th8 charity has control over the item. any Gonditions
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 economic benefit can be reliably measured. In accordance with the Charity
SORP IFRS102). the valu8 of volunteers, time is not measured.
17-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
A¢¢ounting policies
(Continued)
Income from Charitable activities includes income received under contract or where entitlement to the grant
funding is subject to performance conditions. Income is recognised in Ihe Statement of Financial Activilies
when the related services have been provided. income in advance of those seN]￿S being provided is
deferred.
Income from trading activities. includes income from fundraising events and trading activities to raise funds for
the charty. InGome is recognised when eamed and the charity is entitled to the receipt.
1.5 Expendituro
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
third paty, 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 classified by activity. The costs of 8ach activty ar8 made up of the total of direct costs and
shared costs, including support costs invofved in undertaking each activity. Direct costs attributable to a single
activity are allocat8d directly to that activity. Shared costs which contribute to more than one activity and
support costs which are not attributable to a single activity are apportioned between those activiti8s on a basis
consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and
depreciation charges are allocated on th8 Portion of th8 asset's use.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation. net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
Freehold land and buildings
Fixtures and fittings
Computers
Motor vehicles
20/0 on cost
109/0 on Cost
2510 on Cost
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds
and the carrying value of the asset. and is recognised in the statement of financial activities.
1.7 Flxed asset Investments
Fixed asset investments are initially measured at transaction price excluding transaction costs. and are
subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net
incomel(expenditure) for the year. Transaction o)sts are expensed as incurred.
1.8 Impairment of fixed assets
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to detem)ine
whether there is any indication that thos8 assets have suffered an Impalm)ent loss. If any such indlcation
exists, the recoverable amount of the asset is estimated in order to detemiine th8 extent of the impairment
loss (rf any).
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, olher short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
18-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accounting policies
(Contlnued)
1.10 Financial instruments
The charity has elected to apply the provisions of Sectlon 11 'Basic Financial Instruments. and Section 12
'Other Financial Instruments Issu8s' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to th8
contractual provisions of the inslrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipls discounted at a market rate of interest. Financial assets
classified as reGeivable within one year are not amortised.
Basic financlal Ilabilities
Basi¢ financial liabilities, including Creditors and bank loans are initially recognised at transaction price unless
the arrangement constitutes a financing transaction, where the debt instrument is measured at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or seNices that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilitie5 if payment is due within one
year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.11 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
received.
Termination benefits are recognis8d immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide temiination benefits.
1.12 Retirement beneflts
Payments to defined ¢ontribution retirement ben8fit schemes are charged as an expense as they fall due.
19-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Critical a¢¢ountlng estimates and judgements
In the application of th8 charity's accounting policies, the trustees are required to make judgements. 8Stimates
and assumptions about the carying amount of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting
estimates are recognised in the period in which the estimate is revised where the revision affects only that
period, or in the period of the revision and future periods where the revision affects both current and future
periods.
Income from donations and legacies
Unrestri¢ted Restricted
funds
funds
2024
2024
Totsl Unrestrl¢tsd Rastricted
funds
funds
2023
2023
Total
2024
2023
Donations and gifts
Grants receivable for core
activities
16.802
150
16,952
37,534
37,534
25,000
25,000
55,882
55,882
41,802
150
41,952
93,416
93.416
Grants receivable for core activities
Trusthouse Foundation
25,000
CDC Seed Fund
Magenta Living
Other
25.000
25,000
20,000
2,000
8,882
25,000
20.000
2,000
8,882
25,000
25,000
55,882
55.882
Income from charftable actlvltles
Unrestricted Restricted
funds
funds
2024
2024
Total Unrestri¢ted Restrlctsd
funds
funds
2023
2023
Total
2024
2023
Family servlces
Wirral Community Health
and Care NHS
Foundation Trust
Performance related
contracts and grants
Group Subscriptions
31,850
31,850
76,436
76.436
1.068,653 1,068.653
233,984 1,138.713 1,372,697
1.181
1,181
1,100,503
1,100,503
311,601
1,138,713 1,450.314
-20-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from charitable activities
(Continued)
Perfomiance related contracts and grants analysis
Family
services
2024
Famlly
servlce$
2023
Awards forAII Community Fund
Beyond Transfom7ation Fund
C2C Collaboration Fund
Cheshire & Merseyside ICB
Cheshire and Wirral Partnership NHS FT
Cheshits Community Foundation
Cheshire West & Chester Earty Help & Intervention Grant
Cheshire West VA
Chester Bluecoat Cha17ty
ChildTrn in Need
Crea8ing Community
Dept of H&SC, Starting W911
Elizabeth Rathbone
Erl¢ Wright Charitable Foundatlon
Family Fund
Foundations Years Tmst
Gaffield Weston Foundation
Health Education Engl8nd
John Moores Foundation
Magenta Living Legacy Fund
Maryory Boddy Charitable Trust
Merseycare NHS Foundation Trust
Miscellenous grants
National Lottery Community Fund/RC North West Region
National Lottery Reaching Communities
SJP Charitabla Foundation
Tesco
The Steve Morgan Foundation
The Steve Morgan Foundation Award
Westminster Foundation
Wirral Counal contracts and granls
9.962
167.937
11.023
89.667
60,244
2,228
71,947
30,510
170.274
20,075
5,000
5,000
8,600
10,000
40,280
10,000
34.500
152.000
2,000
20,000
3,414
24,850
20.000
1,020
28.400
41,472
6,071
10,000
70,000
50,000
2, 500
95, 664
20.000
132,165
53.873
2,500
60,414
62,494
12,000
131,000
345,932
46,667
358,669
1,068,653
1,372.697
21

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from other trading activities
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
Shop income
7,875
153.193
2.899
149,185
Other trading activities
161,068
152,084
Income from Investments
Unrostrictsd Unrestricted
funds
funds
2024
2023
Interest receivable
11.500
2.914
Other income
Unrestricted Unrestricted
funds
funds
2024
2023
Other income
Room hire
8,275
5,665
2,400
2.400
13,940

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expenditure on raising funds
Unrestri¢ted Unrestricted
funds
funds
2024
2023
Fundraislng and publl¢lty
Seeking donations. grants and legacies
50
Trading costs
Operating charity shops
Staff costs
Support costs
45,107
103,846
8,271
37.105
86,368
4,406
157.224
127.879
Total costs
157.224
127,929
Expenditure on charitable activities
Family
serviGe5
Family
services
2023
2024
Direct costs
Staff costs
Depreciation and impairment
Staff and volunteer Expenses
General running costs
Advertising & promotion
Premises costs
Training
Family fund
Group costs
975.160
10.767
59,095
79.453
4,449
63,880
19,121
54,481
13,613
816.535
9.419
34,879
70.120
5,320
60,205
18,908
53,165
20,693
1.280,019
1.089.244
Share of support and governance costs (see note 10)
Support
Governance
117,897
8.300
118.964
6.900
1,406,216
1.215.108
Analysis by fund
Unrestricted funds
Restricted funds
41,871
1,364,345
306.800
908,308
1,406,216
1.215,108
-23-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
10 Support costs allocated to activities
Fundraising
Family
seNl¢es
2024
Total
Total
2024
2024
2023
Staff costs
Professional fees and consultants
Bank fee
Governance
7,369
902
98,345
19,440
112
8,300
105,714
20.342
112
8.300
105,920
16,450
7,900
8,271
126,197
134,468
130,270
11 Net movement in funds
2024
2023
The net movement in funds is stated after chargingl{crediting):
Fees payable for the audit of the charity's financial statements
Depreciation of owned tangible fixed assets
Loss on disposal of tangible fixed assets
5.750
10.767
837
5.600
9,419
480
12 Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
Trustees claimed £1,162 in travel expenses (2023: £Nil )
13 Employees
The average monthly number of employees during the year was..
2024
Number
2023
Number
Family Support Staff
Early Years Staff
Trading Staff
Management and Administrative Stsff
20
15
18
17
14
11
Total
55
53
-24-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13 Employees
(Continued)
Employment costs
2024
2023
Wages and salaries
Social security costs
Other pension costs
1,067.486
75,829
41,405
910.380
64,258
34,185
1,184,720
1,008,823
The number of employees whose annual remuneration was more than £60,000
is as follows..
2024
Number
2023
Number
£60.001 to £70.000
Remuneratlon of key management personnel
The remuneration of key management personnel was as follows:
2024
2023
Aggregate compensation
157.381
98.336
The management personnel of the charity comprise the trustees, the Chief Executive OffiGer. the Deputy Chief
Executive Officer and Finance Officer.
14 Othor expendlture
Unrestricted Unrastricted
funds
funds
2024
2023
Net bss on disposal of tangible fixed assets
837
480
15 Taxatlon
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
-25-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
16 Tangible fixed assets
Freohold land Flxtyras and
and bulldlngs
flttlngs
Computers
Motor
vehlcles
Total
Cost
At 1 April 2023
Additions
Disposals
129.008
33,390
3,560
{100}
21.052
14,934
(2,218)
1.500
184,950
18,494
{2.318)
At 31 March 2024
129,008
36,850
33,768
1.500
201.126
Depreciation and Impaimient
At 1 April 2023
Depreciation charged in the year
Eliminated in respect of disposals
19,000
2,1)00
19,040
2,853
(100)
7,978
5,914
(1,381)
1,500
47,518
10.767
(1.481)
At 31 March 2024
21.000
21,793
12.511
1.500
56.804
Carrying amount
At 31 March 2024
108,008
15.057
21,257
144,322
At 31 March 2023
110,008
14,350
13,074
137,432
17 Fixed asset investments
Flagston8
Deposit
A¢¢ount
Cost or valuation
At 1 April 2023
Additions
340,528
At 31 March 2024
340,528
Carrylng amount
At 31 March 2024
340.528
At 31 March 2023
-26-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Debtors
2024
2023
Amounts falling due within one year:
Trade debtors
Other debtors
Prepayments and accrued income
77,013
1,299
3.018
1.574
4.462
6,036
81.330
19 Creditors: amounts falling due within one year
2024
2023
Notes
Deferred income
Trade creditors
Other creditors
Accruals and d8ferr8d income
20
260,240
8.801
9,456
16,194
77,012
88,243
11,073
11.642
294,691
187.970
20 Deferred income
2024
2023
Other deferred income
260.240
77,012
Deferred income is included in the financial statements as follows-
2024
2023
Deferred Income is indud8d within:
Current liabilities
260,240
77,012
Movements in the y8ar:
Deferred income at 1 April 2023
Released from previous periods
Resources deferred in the year
77,012
(77,012)
260,240
77,012
Deferred income at 31 March 2024
260,240
77,012
21 Retlrament benefit schem•s
2024
2023
Deflned contribution schemes
Charge to profit or loss in respect of defined contribution schemes
41,405
34.185
-27-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
21 Retirement benefit schemes
(Continued)
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independentiy administered fund.
-28-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Restrlcted funds
The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust
subject to speGifiG Gonditions by donors as to how they may be used.
At 1 April
2023
Incoming
resources
Resources
expended
Transfers At 31 March
2024
Beyond Transfomiation
Funding
Cheshire & Merseyside
Integrated Care Board
Cheshire Community
Foundation
Cheshire West & Chester
Council
Cheshire West Household Fund
Cheshire Wirral Partnership
NHS Foundation Trust
Chester Bluecoats Charity
Children in Need
Cradle to Career SEND
Partnership
Crea8ting Communities
Elizabeth Rathbone
Ellesmere Port & Neston Small
Funders
Eric Wright
Family Fund
Garfield Weston Foundation
John Mi)ores Foundation
Magenta Living Legacy Fund
Mariory Boddy Charitable Trust
Mersey Care NHS Foundation
Trust
Misc Reserves
The Foundation Years Trust
The National Lottery
Community Fund -RC North
West Region
The Steve Morgan Foundation
Weslminster Foundation
Weslminster Foundation Adivity
Fund
Wirral Council Contracts and
Grants
97.356
71.947
(151.646)
(3.162)
14,495
22,041
170.274
(178,335)
{2,400)
11.580
5,000
5,000
5,000
8,600
{5,026)
{8,600)
26
56,929
1,932
16,698
20.075
(76.584)
(1,932)
(26,698)
{420)
10,000
4,187
30.510
34.500
2,000
(11.592)
(34,500)
(2.000)
23,105
3,013
3.013
4.252
5,997
9,119
20.000
3,414
20,000
6,071
10.000
10.000
(15,048)
(2,358)
(10,881)
(6.071)
(3,752)
{3.967)
(700)
1,331
3,610
700
6.948
10.000
3.967
50,000
5,150
24,850
(40,172)
(3,288)
(24.850)
(1.600)
8.228
5.045
3.183
74,095
25,547
95,361
95.664
60.413
41,667
(140,431)
(69.990)
(102,852>
29,328
15,970
34,176
13,972
5.000
(18.972)
53.050
390,517
(424,800)
65,977
84.744
474,941
1,100,653
(1,364,345)
59,752
271,001
-29-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
22 Restricted funds
(Continued)
Previous year:
At 1 Aprfl
2022
In¢omlng
resources
Resources
expended
Transfers At 31 March
2023
Beyond Transfomiation
Big Lottery Reaching
Communities Partnership Grant
C2C Collaboration Fund
Cheshire & Merseyside
Integrated Care Board
Cheshire Community
Foundation
Cheshire West Household Fund
Cheshire Wirral Partnership
NHS Foundation Trust
Chest8r Bluecoats Charity
Children in Ne8d
CVA Improving Outcomes
Dept H&SC (Starting Well)
Ellesmere Port & neston Small
Funders
Misc Reserves
Family Fund
Foundation Years Trust
Health Education England
John Lewis
Marjory Boddy Charitable Trust
National Lottery Community
Fund
Tes¢0
The Steve Morgan Foundation
Westminst8r Activity Fund
Westminster Foundation
Wirral Council Grants
167,937
{68,924)
(1.657)
97,356
29,382
53.873
11,023
{83,255)
(6,019)
{817}
4,187
2,242
89,667
(69,291)
{576)
22,041
2.228
9.000
{2,228)
{9,000)
60,244
10,000
40,279
(2,835)
{8,068)
(48,310)
(14,837)
(152,000)
{480)
56,929
1,932
16,698
24,729
14,837
152.000
4,346
57,983
4,172
{1,333)
{54,800)
{1,582)
(28,400)
<41,472)
(644)
(16,033)
3,013
3,183
3,610
1,019
28,400
41,472
644
20,000
3,967
52,224
142,127
1,01)0
74,494
25,OIXI
106,000
102,950
(120,257)
(1,000)
(70,254)
(11,028)
(10,639)
(86,099)
74,095
22.459
(1.152)
25,547
13.972
95.361
53.050
35,595
605
248,613
1.138,713
(908,308)
(4,077)
474,941
-30-

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
23 Unrestricted funds
The unr8Stricted funds of the charity comprise the unexpended balances of donations and grants which ar8
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
Incoming
resources
Resources
expended
Transfers At 31 March
2024
2023
Premises
Contingency budget
Maintenance
Volunteer Fund
General fvnds
110.008
78.290
4.052
422
341.079
(2.000)
108,008
205,515
10.01)O
362
167,052
127,225
5,948
{60)
(192,865)
216.770
(197,932)
533,851
216.770
(199,932)
(59,752)
490,937
Previous year:
At 1 Aprll
2022
Incoming
resources
Resources
expended
Transfers At 31 March
2023
Premises
Contingenw budget
Maintenance
Volunteer fund
General funds
112.008
70.095
5.797
{2.000)
110.008
78.290
4,052
422
341,079
8.195
(1,745)
422
(2,795)
203.128
573,955
(433,209)
391.028
573.955
(435,209)
4,077
533,851
24 Analysis of net assets between funds
Unrestrlcted
funds
2024
Restrlcted
funds
2024
Total
2024
At 31 March 2024:
Tangible assets
Investments
Current assetsl(Ilabilities)
144,322
340,528
6.087
144,322
340,528
277,088
271,001
490,937
271,001
761,938
31

KOALA NORTH WEST LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
24 Analysis of net assets between funds
(Continued)
Unrestricted
funds
2023
Restricted
funds
2023
Total
2023
At 31 March 2023:
Tangible assets
Cu￿ent assetsl(liabilities)
137.432
396.419
137,432
871,360
474.941
533,851
474,941
1,008,792
25 Related party transactions
There were no disclosable related party transactions during the year (2023 - none).
26 Cash generated from operations
2024
2023
{Deficitysurpus for the year
(246,854)
369,151
Adjustments for:
Investment income recognised in statement of financial activities
Loss on disposal of tangible fixed assets
Depreciation and impairment of tangible fixed assets
(11,500)
837
10,767
(2,914)
480
9,419
Movements in working capital:
Decreasel{in¢rease) in debtors
(Decreaseyincrease in creditors
InGrease in deferred income
75,294
(76.507)
183.228
(75,931)
82.120
77.012
Cash (absorbed byllgenerated from operations
(64,735)
459,337
27 Anatysls of changes in net funds
Th8 charity had no material debt during th8 year.
-32-