REGISTII REI D COMPANY NUMBER: 07512600 (Ei ngland a￿d Wales) RF.GISTERED CHARITY NUMBEIR: 1140148 Repoi't of the Tru5tee5 and Un2udÉted Finziici&l Statements for tlje Year EThded 28 February 2025 for Dllisy Iiiclusive UK Kins¢ll8 clai.ke Limited 01 Stanley Road Bootle Merseyside L20 7BZ Daisy Illclllsive UK Contents of the FinanciAI St8temenls fur tlit Year Ended 28 February 2025 Page Report of the Trustee5 Ind¢pendent Ex8n]iner's Report Slatem¢nt of Financial Activities Balance Sheet Notes to th¢ PinaAelal Slateimenls 10 to 20 Detailed Statement of Financial Activities 21 to 22 Daisy Imelusive UK Report of the Trustees for the Yeai. Ei nded 28 Februai'y 2025 The tt'uslees who are also dii'ectors of the charity for the purposes of the Colnpa￿l¢s Act 2006, present their report with ttke financial statements of the charity foi. the year ended 28 Febrnary 2025. The trustees have adopted the provisions of Accounting and Reporting by Chai'ities.. Stateinent of Recorninei)ded Practice applic3bl* to ch&rities preparing their accounts in accordance with the Financial Repoi'ting Standard appli¢&ble in the UK and Republic of Ireland (FRS 102) (effective l January 2019). The trustees present their TepDrt atLd accounts for the year ended 2810212025 Th6 financial statenienls comply with the Charities Act 2011, the Companies Act 2006, the Memoi'andum and Aiticles of Association &iid Accounting and Reporting by Charities-. Statement of Reconunended Practice applicable to charities preparing their accounts in occordaIice with the Financial Reporling Standa¥d applicable in the UK and RepublLC Df Ir¢land (FRS 1021 (effective l January 2022) Principal activities The pi'incipal activity of the charEty in the year under review was to promote the independence of disabled people for the public benefit. The charity's objeets are specifically rests'icted to the following.. To promote the independence of disabled people for the publi¢ benefit in pfjitiGular, but not exclusively> their indep¢ndent living and social inclusion by.. protnoting alld rusming activities that fostei. a greater understanding of disabilily; woi.kitkg tD eliminate all foiins of discrimu)ation on the grounds of disability. advancing the educatlon of di5£iblcd people and society in general through support advice and guidattce,. promoting soci31 inclusion and the Inte￿.￿tiolI of disabled people thi'oiigh provision of ai)d access to sport and recreational activities for their benefit. and proinoting social inclusion and the %ntegratton of disabled people throll￿ access to einployment, struct￿re governance 8nd management Daisy Tnelusive UK is a compaiiy litnited by guarantee governed by its Memoranduin artd Artsclcs of Association dated l Fiebruaiy 2011. It is rcgistei'ed as a charity witli the Charity Commission. Tlie Board and Inanagcncnt have developed an oi'ganisational structure and plan identifying policy and practie¢g to deliver the aim5 and objectives of the c11ai'ity. The Board meet with einployees in attendance to evaluate the organisation and plan. Trustees The llvisions within Part 15 of the CoinpanEes Act 2006. Our voluiiteers The Chai'ity 15 vei'y involved in the local con)ll)unity aiid receives VDliintary help with fund raising and TviiDing cvents foi. which we thaTd( oui. fi'iends for theiT loyRI siipport and service. We liave particularly benefited froin volunte¢T SUPPOI't with oiir Daisy Stall, in our Coiwnunity Kitchen and teaching aits & ciafts. Page 2 Daisy Inclusive UK Report of the Ti'u.st¢es ror the Ye2r Ended 28 February 2025 OBJEcfivES AND ACTIVITIES Trustees respO￿81b11fiÉ1tS The Charity Trustees (who are also the directors of Daisy Inclusive UK for the purposES of company law) are responsible for preparing the a[￿Ual ieport and the r￿Encial statements in accoi'dance with applicable law and United kingdom Accounting Standards (United Kingdom Generally Accepted Accounti]ig Practice). Company Law requii'es the charity trustees to pi'epare fu￿￿claI stateinents for each financi81 year which give 2 true Rnd fair view of the state of Effairs of tlie charitable Qompally and of the incoming TEsoiirc¢s and application of i'esources including the u)coine and expenditsre for that period. In preparing the financial statements the ts￿slee8 are required to.. select suitable accounting policies and tlien apply thein consistently, observe the mEthods and pi'inciples in the chai"ities SORP. make judginents and estimates tltht are i'easonable and prudent. state whether applicable UK accollThting s*and&rds have been followed subject lo any material depatbjres disclosed and explained in the financial slatemenls,. pi'epai't the fEnancial statements on the going Concer￿ basis unless it is inappropriate to presume that the charity will continue in business. The 'lrustee8 are r¢sponsible for keeping pj'oper accounting records that disclose with reasonable a¢curacy at any tiine the financial position of the charity and to enabl¢ them to ensure tliat the financial statements comply with the Coinpanies Act 2006. Tl)ey are also responsible for safeguarding the assets of the Cl)arity and hence foi. taking reasonable steps for the preventioii and detection of fraud and other ilye￿￿￿ar1lLrS. Pay policie5 for senior staff The pay of senioi. staff reflects the skills and experience required and current l'ates in the sector. FINANCIAL REI VIEW riiiiancial positian The statement okf financial a¢tiviti¢s is on page 7. Totsl incoming resoui'ces were £491,770 (2024 £592,154) and total outgoll)g iEsources were £629,937 (2024 £493,420) givti)E to net expenditui'e resources of £138,167 (2024 nct incoTnc resources £98,734) for the year. Total fil￿dS at 28 fiebruaiy 2025 were £125,198 in sU￿lIl8 (2024 £263,365) coinprising unrestricted ￿rtd5 of £39,012 (2024 98.570) and i'estricted funds of £86,186 (2024 £164,795). Unrestricted funds of £39,012 are made up of £19,012 general funds and £20,000 designated by the tn]slees for activity ai)d development to furtlier enl)ance the services to young people with disabilities and their families as described in the Iiolcs to the accounts. Dyru)g 2024-25 the Cliarity continued to follow its new business plan which has successfully widened its fundraising activity designed to create resilieiice Reserves policy The charity is riiD 01) a not for pi'ofit basis, biit for piudent inanagement the Board would ideally wish to establish a level of free ievenue I'eserves suffickent to covei. 3 Inonths, staff ¢0518 and ovei'heads which at cui'rent levels woiild be in th¢ region of £120,000 to guai'd against contingenoiEs or redEiced Cundiaising opportuiiities. At 28 Febi'uaiy 2025 the level of fi'e¢ reserves (being those fvnds not tied up in fixed assets designated oi. resli'lcted fuiids) was £19,012. The Ti'uytees and illana8cin¢nt liave preijai'ed business plans the obj¢cliYe of which is to provide for adequate casli flows and fi￿dS and to manage the day to day operatioiis within the current level of resources. Income g¢n¢ration is all ongoing activity for 5UStainability a]id progyess has been Inade in establishing positive reserves bul the charity continually monitors acliievement against the plaii to meet its objectives. The Charily is gi'atefvl foi. the support of key fi]nders. The Trustees plan to build a re5¢rve sU￿1¢ient to svppoil the activity of the Charity and develop a 3ustaii)able Chai'Éty. Page 3 Dalsy Iiieluslve UK Report of the Tru5tee5 for the Yeai. Endcd 28 February 2025 IINANCIAL REVIEI W Going Coiicei'n At the yeai. end the unrestricted funds are in sui'plus by £39,012. The chayity has developed a business plan Eiicluding a fund raising gtrlltegy to Inaximise incoine from itg resources and minimise cost. Based upon the successful outcoine of furyd raising, busin¢ss plans and budgets the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence foi. the foreseeabl¢ fuLiii'e. Thus the trustees CQlltinue to adopt the going concei'n basis of accounting iii preparing the accounts. In maktng this decision the tt'ustees have considered a peyiod of at It￿t 12 ]nonth5 fi'oin the date th¢so accounts are &uihoris6d for issue. FUTURI PLANS We look foiivard to a positive 202512026, when we aim to iiicrease the nuinbers using our 5EFvices through continuing lo inspire and proinote inclusion thi'ough sport, so¢ial engagenient, education and pre-einployability. We will continue to put in place opportunitie5 identified through oui. Business Plall, bringing in additional i'evenue. We aim for ¢very strand of the Daisy Chain to be self-sufficient. ulidraising We have expanded oui. fundi'aising outtEach to widen oui. sources of income that support and develop our activitie$. Conclusion We have sti'ongly built upon our business plan, bi'inging in significant grant thndtng and enhancing additional Enoo2ne sthedins. It is our aiin to increase self-generated income. We continlle to implement the capacity building measui'es identifEed tI￿ollgh the business plan and whilst we have made signif%cant progress. we aiiticipate further developments in incoine soul¢e.￿ and activity. We look forwaijd to developing ouj. Charity with the genfflDus support of oui. ￿ndeT5 to whotn we are very gi'atefiil. STRUCTURE, GOVERNANCE AND MANAGCI MEI fiT Governing document The chai'ity is controlled by its governing docuinent, a deed of trust, and constitsltes a liinited company, limÉtod by guaixntee, as defined by the Companies Act 2006. InduetloTr 2iid tralnlng of new ti'ustees Trustees are selected based upon their professiona5 skills to coinple211ent those of the existing ti'uslees oi. replace those of retiring ts'ustees. Curiellt ti'ustees bring 8ppI'opriate skills and expei'ience. All are coinjnitted to disability awai'eness. Induction involves tttttnding trustees, Ineeting5 prior to 8PPOiIitinent, meeting the other trustees aiid receiving copies of policies. business plan5 and accounts. Traitting needs are continually aSS¢￿ed and itnplemented as I'eqllii"ed REI VERKNCE AND ADMINISTRATIVE DETAILS Registered Company iiuinber 07512600 (England and Wales) Regi6t¢red Charity nuinber 1140148 Regist¢r¢d office Daisy Nucleus Academy 2 Bames Street Evei1on Liverpool Meiseyside L6 5LB Ti'ustees J D BLillork Lairyei. S Mctisiie Parish Secirtaiy M Walker Admin O￿l￿er Pag6 4 Daisy Inclusive UK Repoi't of the Triislees foi. the YeNI' Ended 28 February 2025 REFERENCC AND ADMINISTRATIVE DEI T AILS Coanpany Setrelary E Eelen Independ¢nt Ci xamlner Kinsell& Clarke Limited 61 Stanley Road Bootle Mei'scyside L20 7BZ This i'eport has been prepared in accordance with the special provisions of Part 15 of the Coinpanies Act 2006 irlating to sinall companie5. Approved by ol'der of the board of trustees on . and signed on its behalf by= ock- Ti'ustee Page 5 Independent Examiper's Report to the Trustees of Daisy Inelusive UK ludependent examiner's report to the tru8teE5 of Daffisy In¢lusiYe UII ('the Company,) I report to the chL¥rity trustees on my examination of the a¢cou4ts of the Company for the year ended 28 February 2025. Responsibilities and basi5 of report As the charity's trustees of the Company (and also its dire¢tois for the puryoses of company law) you &re responsibl¢ for the preparation of the awounts in accordance with th¢ requirements of the Companies Act 2006 (*he 2006 Ace). 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 foT iTrdepend¢nt examination. I report in respECt of my ex￿ni￿atIOn of your charity's accounts as carried out llnder Section 145 of the Charities Act 2011 ('the 201 l Act,). carrying out my examÉnation I have followed the Directions given by the Charity con1￿1$s1on under Sectiott 145(5) (b) of the 2011 Act. Independent examlner's statement Since your chai.1￿S ￿sS incorne exceeded £250,000 your examui¢r must be a member of a listed body. I can confm that l am qllalifEed to undertakp the examinatiorA because I ank a member of the Institute of Chartered Accountants 5 EttgI￿d and Wales, whith is OJLe of the listed bodkes. I have completed my examination. I conflm that no matters have Come to my attention in conn¢ction with tbe ¢xaminatioll giving me caw? to believe.. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act, or the accollnts do not a¢cord with those re¢ord%- or the ac¢ounts do not comply with the accounting requirernents of Section 396 of the 2006 Act other than ally r¢quircm¥nt that the accounts give a true aT]d fall. view which is not a matter consideTed as part of an independ¢tsl examination. or the accounts have not been prepared in accordance with Éhe methods and p¥in¢iples of the 8tat¢ment of ReCo￿TrEAded Practice for aLLuunting and reporting by charities (applicable to chariti&8 prcparing their accounts n accordance witlt the Financial Repvrtin¥ Slandard applicable in the UK and Republic of Ireland (FRS 102)). I have no conccrns and have come across no other m&tters in CODneGlion with the examination to which att¢ntion shoulcl bE th.awn in this report in order to enable a proper understanding of th¢ acLoutLts to be reached. Simon James Kirkham FCCA ACA Kinsella Clarke Limited 61 Stanley Road Bootle MeTseyside L20 7BZ Date.. Page 6 Daisy Inclu5iYe UII Statement vf Financial Activitie5 for the Year Ended 28 Febi'uary 2025 28.2.25 Total funds 28.2.24 Total nds Unrestricted fund Designated funds Resh'icted fvnds Notes INCOME AND ENDOWMENTS FROM Charitable activities Incoine froni chai'itable activities 16l,696 285,556 447,252 565,Q90 Other trading activities vestment income 43,843 676 43,843 676 26,493 571 Total 206,215 285,556 491,771 592,154 EXPEI NDITURE ON REi5ing ti]nds 236,924 364,166 601,090 438,276 Charlt4ble activities In¢oine from charitable activities 28,848 28.848 Other 55,145 Total 265,772 364,166 629,938 493,421 NET INCOMEI{EXPENDITURE) (59,557) (78,6101 (138,167) 98,733 RECOF4CILIATION OF FUNDS Total funds brought fonvard 78,570 20,000 164,795 263,365 164,632 TOTAL FUNDS CARRIEI D IIORWARD 19,013 20,000 86,185 125,198 263,365 The notes paTt of these financial slateineiits Page 7 Daisy Inclusive UK Bglan¢¢ Sheet 28 February 2025 28.2.25 Total funds 28.2.24 Total funds Unrestricted fund Designated funds Restricted nds NotES FtXED ASSETS Tangible assets 63,933 63,933 69,605 CURRENT ASSETS Debtors Cash at bank and in hand 31,663 (10,623) 31,663 95,562 43,144 218,816 20,000 86,185 21,IWO 20,000 86,185 127,225 261,960 CREDITORS Ainounts falling due within one year (65,960) (65,9601 {68.200) NET CURRENT ASSETS (44,920) 20,000 86,185 61,265 193,760 TOTAL ASSETS LESS CURRENT LIABILITIES 19,013 20,000 86,185 125,198 263,365 IYET ASSETS 19,013 20,000 86,185 125,198 26J,365 FUNDS 12 Unrestricted funds Kestsicted ￿lld$ 39,013 86,185 98,570 164,795 TOTAL fiUNDS 125,198 263,365 The charitable coinpany is entitled to exeinptitrn from audit under Section 477 of the Coinpanies Act 2006 for the year ended 28 Fcbruary 2025. The tneinbers have not IEquired the company to obtain an audit of its financial stateinents for the year ended 28 Febi'uaiy 2025 in acGordaiice with Section 476 of the Companies Act 2006. The trustee$ acknowledge their responsibilities for (a} ensuring that the charithble company keeps accounting records tIMt Gomply with Sections 386 and 387 of the Companies Act 2006 alld preparing financial statements which give a true and fair view of the state of affairs of the cliai'Ktable company as at the end of each financial yeAr and of its sui'plus or deficit foi. eAch r]Jiaiicial year ith accordance with the requireinents of Swlions 394 alld 395 and which otheiivise comply with the requirements of the Coinpanies Act 2006 relating to financial statemellls, so far a5 applicable to the charitable ¢oinp8ny. {b) The iiotes foiin pait of these financial stateineiils Page 8 continued... Dalsy Inclusive UK Balance Slieet- continued 28 February 2025 These financial statements have beett prepAred in accoYdaDce with the provisions applicable to charitsble coinpanies subject to the sinall companies regiin¢. The financial statements were approved by the Board of Trustees and authoiised for issue and weK¢ s]￿ed on its behalf by.. on J D Bullock - Trustee Tl)e llotes fom part of these r]nan¢ial slateEnents Page 9 Daisy Inclusive UK Iyotes to tlie FlnaneSal Stalernea]t5 for the Year Ended 28 February 2025 ACCOUNTING POLICIES Basis of prepxring the fimancial staternents The flliancial stat6menls of the chai'itable company, which is a piiblic benefit entity under FRS 102, have been prepared in accoi'dance with the Charities SORP {FRS 102) 'Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities pr¢pai'ing their accounts sn ftceordance wi(h Ilie Financial Reporting Standaixl opplicable in the UK and Republic of Ireland (FRS 102) (effrctiwe l January 2019),, Financial Repoi'ting Standard 102 'The fijancial Reporting Standard applicable in the UK and Republic of Ireland, and the Coinpanies Act 2006. The fll)ancial state]nents have been prepared under the histoi'ical cost ottvention. Incomc Ail income is recognised in the Stateinent of Financial Activities once the charity I￿S entitl¢ineDt to the fLmds, it ts probable that tlie ￿colne will be received and the ainoumt can be measured reliably. Expenditure LiabiliLi¢b are re¢ogtiised as expenditure as soon a5 there is a legal or constructive obligation committing the cliarity to that expenditure, it is probable that a transfer of e¢onoiDiC benefits will be required in settlemet)t and the amount of the obli¥dtioii ¢at] be tneasured reliably. Expenditure 15 accounted for on an accruals basis and has been classified under headings that ag￿egate all cost related to the category. Where costs cannot be directly attributed to particular he8dings they have been allocated to activities on 8 basis Consistent with the use of resources. Tangible fixed asscts Depreciation i.s pravEded al the following annual rates in order to w]'tte off each asset oyer its estiinated useful life. Plant and machinery Fixtures and fittings Motvr vehicles Computer equipment IOD/o on oost 20/D on co8t 250/0 on cost 200/0 on cost Taxation The chai'ity is exempt from coryoration taK Otk its charitable activities. Fund accountlng Unrestri¢ted fvnds can be used lli accoi'dance with the charitable obje¢t£ves at the disci'etion of th¢ tru51ees. Restricted funds Can only be used for particular I'estt'icted purposes within the objects of the charity. Restrictions ariae when sp¢cifIed by the donor or when fullds al'e raised for particular restricted PUEposes. FuKth£r explanation of the t￿tUre and purpose of is inGluded in the notes to the fillanci&l statements. Hire pui'chasp ajid leasing commitments Rentals paid iindei. operating leases are charged to the Stateincnt of Finan¢ipl Activities on a straiglit line basis ovej. the pei'iod of the lease. Pension eosts a￿d other posl-I'¢liremellt benefits The chai'itable coinpany opei%tes a def￿ed coiitribution pension scheine. Contributions payable to tlit chai'itable coinpaiiy's pension scheine are charged to the Stateinent of Financial Activit165 in the period to which they relate. Page 10 coi)tinued.., Daisy Inclusive UK Notes to the Fiiiancial Statements- contÉnued for tlie Year Ended 28 Febi'uary 21J25 OTHER TRADING ACTIVITIES 28.2.25 28.2.24 Fundraising events Machine sales 43,843 24,174 2,319 43.843 26,493 KNVFSTMENT INCOME 28.2.25 28.2.24 Deposit account interest 676 571 NET INCOMEI(EXPENDETURE) Net incoine/(expEnditui'e) is stated after chargingl{cirditing)'. 28.2.25 28.2.24 Depreciation- 0￿￿ed Esset5 Hire of plant and machin¢ry 14,378 2,066 19,754 504 TRUSTEI KS, RETrWNERATION AND BEI NEFITS There were no trustees, i'emuiiei'ation oi. other benefits for the yeai. ended 28 Februaiy 2025 noi. for the year ended 28 Febru#ry 2024. Ti'ustees, expenses 'rhere were no trustee5' ¢xpenses paid for the year ended 28 FebI￿ary 2025 nor for the year ended 28 February 2024. COMPARATIVII S FOR THEI STATEI MEI NT OF FINANCIAL ACTIVITtEI S Unrestrieted Designated fi]]id funds Restricted funds Total funds INCOME AND ENDOWMENTS fiROM Charit2ble activities Income fi'Din chai'itable activities 136,361 428,729 565,090 Otliei. trading aetivities Investtnent income 26,493 571 26,493 571 Total 163,425 428,729 592,154 IXPENDITURfi ON Raising funds 78,872 359,404 438,276 other 55,145 55,145 Total 134,017 359,404 493,421 Pagell continued... Dii5y Inclusive UK Notes to Ilie Financial Statements- tonlinucd far the Year Ended 28 February 2025 COMPARATIVES FOR THE STATEMENT OP FINANCIAL ACTIVITIES - eontiE]ued Uni'estricted Designated ReslTiCted fund funds fvnds Total funds NET INCOME 29,408 69,325 98,733 Rf, CONCILIATION OF FUNDS Tothl thnds brought fDrward 49,162 20,000 95,470 164,632 TOTAL FUNDS CAIIRIED FORWARD 78,570 20,OOQ 164,795 263,365 TANGIBLE FIXED ASSEI TS Fixtures and rittings Plant dnd machinery Motor vehicles Coinplltcr equipment Totals COST At 29 February 2024 Additioiis 89,462 67,521 6,632 15,134 22,322 2,074 194,439 8,706 At 28 February 2025 89,462 74,153 15,134 24.396 203,145 DFPRECIATION At 29 Fiebruary 2024 Chai'ge foi. year 32,241 8,946 57,556 3,890 15,134 19,901 1,542 24,834 14,378 At 28 Febi'uary 2025 41,187 61,446 15,134 21,445 139,212 NET BOOK VALUE At 28 Feb￿alY 2025 48,275 12,707 2,951 63,933 At 28 February 2024 57,221 9,965 2,419 69,605 DEBTORS: AMOUNTS FALLING DUK MqTHIN ONE YEAR 28.2.25 28.2.24 Trade debtors Othei. debloi's Suiidry debtors Pr¢paymeiits and ac¢rued incoine Prepayinents 15,794 6,448 9,500 3,800 20,468 2,928 2,600 9,746 3,523 31,663 43,144 Page 52 onlinued.. Daisy Iiiclu5ive UK Notes lo th¢ FIna￿ClaI Statements . contiNued for the Yeai. fi rtded 28 February 2025 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 28.2.25 28.2.24 Other loans (see note 10) Trade creditors Social Security and other taxes Pension liability Wages creditor Accrued ¢xpen&es 7,546 4,191 27,080 15,046 6,424 22.353 1,458 1,992 20,927 4.707 22,436 65,960 68,200 io. LOANS An anatysiy of the rnatui'ity of loans is given below.. 28.2.25 28.2.24 Atnoiints falling due within one ycar on deIn￿}d., Other loans 7,546 l5,046 ii. LEASING AGRfi EMENTS On 3 August 201 6 thc charity was granted a lease from LEverpuol City Council for 5 yeaiE for tht preini8es at 2 Barnes Street, C￿Ver[On now c&lled Daisy Nueleus Academy or DNA which the City Council hav¢ confirined will autoinatically renEW. The rcnt of these preinises is one peppercoTll per a￿lu1￿ (if demanded). On 21 February 2024 the charity acquired a 5-year lease on a shop for a peppercorn Yent. Page 13 continued,.. Daisy Inclusiv¢ UK Notes to the Fiiiancial Statetnents - continued for the Year Ended 28 February 2025 MOVEMENT IN FUNDS Net Inoveinent in ft]nds At 29.2.24 At 28.2.25 Unre5trleted funds General fund Designated funds 78,570 20,000 (59,557) 19,013 20.000 98,570 (59,557) 39,013 Restricted funds LCVS FI&WF Lloyds Bank foundatio National Lottery COL fund Fleaiioy Rathbone TNst John Moores Foundation fund The James Fund i'estricted fLmds Spoiting Ass¢ts COL fuDd Victlln Support Sei'vices restricted fund MYA Youth oPpor￿n1t1¢S PH holt restricted flind Sport England restricted fiind Ci)inmuTrity Foundation i'esti'icted filnd LCVS r&8trictcd lunds Sport Eittgland Track Funding LCVS -'I'he Skelton (:harity fund The Clothwoi'kers foundation 1892 Foundation Feeding Liverpool Livei'pool CC Youth & Coiyllnunity 1,248 20,833 10,540 2,375 5,104 19,077 28,789 3,945 1,389 3,000 1,880 1,083 641 54,162 1,203 7,812 1,714 739 1,987 20,833 30,637 4,250 3,357 7,107 20,097 1,875 (1,747) (11,970) (28,789) (2,612) {1,389) 10,380 (1,880) (1,083) (641) 154,162) {1,203) (7,812) (1,714) 1,983 1,318 1,333 13.380 1,983 1,318 164,795 (78,6lO) 86,185 TOTAL FUNDS 263,365 (138,167) 125,198 Page 14 continued... Daisy InelllSiV¢ UK Notes to the Flnancial Sl4tenitnts- coiitlnued for tli¢ Year EDded 28 Febru8ry 2025 12. MOVEMENT IN fi UNDS- continued Net movement in fllttds, included in the above are as follows.. InCom￿g resources Resource5 expettded Movement in fvnd5 Unrestrieteil (unds General fiind 206,215 {265,772) 159,557) R¢5tricted funds LCVS H&WF Lloyds Bank Foundation National Lottery COL fund Eleanoi. Rathbone Trust John Moores Foundation fund The Jaines Fund restricted thnds Sporting Assets COL fund Victim Suppoit Services restricted f￿d MY A Youth oppO￿1n1tieS PH holt restricted fund Sport England restricted fund Cominunity Foundation iestricted fL￿d LCVS ¥estricted funds coM￿u￿1ty Res(IUTce restricted fund Sport Eiigland Track ￿}ndIng LCVS- lkne Skelton Charity fund The Clothworkers I,oundatRon Holidat Actvity Fund 1892 Fuundation Feeding Liverpool Vola 31,299 25,000 91,912 2,000 4,000 (30,560) (25,000) (71,815) {125) (5,747) 111.970) (28,789) (18,612) (8,311) (7,620) (1,1180) (1,083) (641) 16,500) (54,1621 (1,2031 (7,812) (16,500) (4,214) (12,916} 739 20,097 1,875 (1,747) (11,970) (28,789) (2,612) (1,389) 10,380 (1,880) (1,083) (641) 16,000 6,944 18,000 6,500 (54,162) {1,203) 17.812) 16,500 2,500 14,899 (1,714) 1,983 9,896 30.500 7,906 1,700 (9,896) (30,500) {6,588) (1,700) Liverpool CC Community Champions Liveiyool CC Youth & Community MPAC eat to Ineet 1,318 285,556 1364,166) (78.610) TOTAL FUIYDS 491,771 (629,938) 1138,167) Page 15 continued... Daisy Inclusive UK Notes to the Financial Stat¢inents- continued for the Year Elld¢d 28 fiebruary 2025 12. MOVEMENT IN FUNDS- eontlnued Comparatives for fflove]nent in funds Net movement in ￿nd5' At 28.2.24 At l.J.23 Unrestricted funds General fiind Designated funds 49,162 20,000 29,408 78,570 20,000 69,162 29.408 98,570 Restricted funds LCVS H&VtF Lloyds Bank Foundalion National Lottery COL fund F,leanor Rathbone Trnst John Moores Foundation fi]Trd The JaTlle5 Fund r¢stt'i¢ted ￿ndS Sporting Assets COL fund Victun Suppoit Sei'vices restricted fund (rfYA Youth opportunities PH holt restricted fvnd Spoit England rtrsts'i¢led ftmd Commullity Foundaiion restt'icted fund LCVS restricted funds Sport England Track Funding LCVS - The Skelton Charity fi]nd The Clothwoi'kers Foulldation 8port Englai)d Together Fund Nation21 Foundation for Youth Music Mers6yside Polscc C.riine Cominissioner Virador Capital Grant LLVS- Ckv Giznt Liveipool City Council Community Resource Unil Cunthlutual Coimnunity Initiative Fund Capitiil grnnt Awards for all Capital GraTht Mini Bus Capital Fund Sinall Capital projects Coininunity Foundation for Lanachsiro & Merseyside- Higli Shei'iff Capital Fund 1892 Foundation 1,248 20.833 10,540 2,375 5,104 19,077 28.789 278 1,248 20,833 10.540 2,375 5,104 19,077 28,789 3,945 1,389 3,000 1,880 1,083 641 54,162 1,203 7,812 3,667 1,389 3,noo 1.880 1,083 641 (7.346) 1,203 7,812 {827) {11,962) (1,333) (100) (7,362) 61,508 827 11,962 1,333 ioo 7,362 1,083 (1,08J) 600 1,866 3.313 160 {600) (1,866) (3,313) (160) 300 (300) 1,714 1,714 95,470 69,325 164,795 TOTAL FUNDS 64,632 98,733 263,365 P&ge 16 continued... Daisy Inclusive UK Notes to the Finalleial Slgtement5- COJJtlnued for the Year Ended 28 Febi'umry 2025 12, MOVEMENT IN FUNDS- continued Comparative net movejnent in funds, included in the above &Jr as follows.. In¢oining rEsource5 Resources expended Movement in funds Unrestrieted General fund 163,425 (134,017) 29,408 Restricted fund5 LCVS H&WF Lloyds Bank Foundation National Lottery COL fund Eleanor Rathbone Trust John Moores foundation ￿lld The Jaines Fund resti'i¢ted fi]nds Spoiting Assets COL ￿n￿ Victitn Sllpport SerYice5 restricted fitnd MYA Youth opportunities PH holt restricted fi]Jid Spart F.Tigl&nd restricted fiiDd Cominunity Pi)undation resti'icted fvTrd LCVS restricted fi]nds Sport L.ngland Track Funding LCVS-'I'he Skelton Charity fund Th6 Clothworkei3 Poundatioii Awards for all A¢cess to Work Holidat Ablvily Fund Coirllnuiiity Foundation - Bi'eath Belter Air Fund Commllnity Fund- Millson Hours Fund Liverpool ONE Foundation Workers F.ducation A5s0¢0ation Sport England Together Fund National Foundation for Youth Music Ford Britain Trust Onward Hoines (Jillian btevell50n Triist Merseyside Police Cr2me Coinmissioner Vsrddoi. Capital Gi?nt LCVS- CEV Gratti Livei'pool City Council Coiwnunity Resoui'ce Unit Commutual Coilllnunity Initialive Fund Capital gi'aiit Awards for all Capital Grant Mini Bus Capital Fund Sn)all Capital pi'ojects Coinmunity FoundatEOR for Lanaclisire & Mei'seyside- High Sheriff Capital Fund 1892 Foundation 14,967 25,000 75,000 5,000 7,500 21,121 30,000 25,503 16,668 8,000 13,157 13.000 1,601 113,719) (4,167) (64,460) (2,625) (2,396) (2,244) 1,248 20,833 10,540 2,375 5,104 19,077 28,789 278 125,225) (16,668) (5,000) (11,277) {11,917) (960) (7,346) (360) (1,688} (9,280) (53,900) (28,880) 3,000 1,880 1,083 641 {7,346) 1,203 7,812 1,563 9,500 9,280 53,900 28,880 5,000 9,834 14,040 22,948 2,000 6,232 3,000 500 1,335 (5,000) (9,834) (14,040) (22,948) (2,827) {18,194) {3,000) (500) (1,335) (1,333) {100) (7,362) (827) {11,962) (1,333) (100) (7,362) (1,083) (1,083) (600) (1,866) (3,313) (160) (6001 (1,866) (3,313) (160) (3001 (2,286) (300) 1.714 4,000 428,729 (359,404) 69,325 TOTALFUNDS 592,154 (493,421) 98,733 Page 17 continued... Daisy Inclusive UK Notes to Ilie Financiil Statemellt5 - eontlnued for the Year Ei nded 28 February 202$ 12. MOVEMENT IN FUNDS - contiThued A ¢￿rrent year 12 months and prioi. year 12 Inonths CD￿bIned positloli Is as follows: Net movement in funds At 28.2.25 At 1.3.23 Unrestricted funds General hnd DeSi￿ated futjds 49,162 20,000 (30,149) 19,013 20,000 69,162 (30,149) 39.013 Restrlcted fund5 LCVS H&WF Lloyds Bank Foundation N&tion81 Lottery COL fund Eleanor Rathbone Trust John Moores Foundation fvnd The Ja]nes Fund restricted funds Victim Support Sei'vices re5tri¢ted fund MYA Yollth opportunities Pll holt resh'ictcd fund Sport Lngland Track Funding Sport England Tog¢tliei' F￿nd National Foundation for Youth Mu8ic Merseysidc Police Criine Cojrnllissioner Vii'ador C8Pltal Grant LCVS - CEV Grant Liverpool City Council Coinmunity Resource Unit Coinmutual co1￿1nunity Initiative Fllnd Capital grant Awards for all Capital Grant Mini Bus Capital Fund Small Capital projects Cotni￿￿￿ity Foundation for Lanachsire Mtrseyside- High shei.iff Capital Fund Peeding Liverpool Liversx)ol CC Youth & Community 1,987 20.833 30,637 4,250 3,357 7,107 (2,334) (1,389) 13,380 (61,508) {827) 111,962) {1,333) (100) (7,362) 1,987 20,833 30,637 4,250 3,357 7,107 1,333 3,667 1,389 13,380 61,508 827 11,962 1,333 100 7,362 1,083 (1,083) 600 1.866 3,3 13 160 (600) 11,866) (3,3 131 (160) 300 {300) 1,983 1,318 1,983 1,318 95,470 (9,285) 86,185 TOTAL FUNDS 164,632 139,434) 125,198 Pag6 18 continued... Daisy Inclusive UK Notes to tlie FiMaAeial Statemeiits- ¢ontillued for tlie Ytar Ci nded 28 FebruAry 2025 12. MOVEI t￿[1 IYT IN IfUNDS- contKnlled A currenl year 12 inonths and prior year 12 inonths coinbined net Inovement in fund5. included in the above are as follows.. Incoining resources Resources expended Movement in funds Unrestricted funds General fund 369,640 1399,789) 130,149) Restricted funds LCVS H&WF Lloyd5 Bank Fouiidation National Lotteiy COL fund Eleanor Rathbone Trust John Moores FoRJndation ￿lld The James fund i'estricted thnds Sporting Assets COL fund Victim 8uppoit Sei'vices restri¢led fund rKA Youth opportunities PH holt restricted fund Sport England restricted fund Community Foundaiioll restricted fund LCVS regtricted fvnds ComtnurAity Resource restt'icted fund Spoil En¥land Track Funding LCVS - The Skeltuii Charity fund The Clothworkers Foundation Awards for all Access to Work Holidat Actvity Fllnd Community Fouiidalion- Breath Better Air Fund Coinmunity Fund- Million Hours Fund Liverpockl ONF, Foundation Workers Education Assocoation Swrt England Together Fund National Foundation for Youth Music Fol'd Britain Ti'ust Onward Floines Gilliall Stevenson Trnst Merseyside Police Criine Cointnissioncr Viixdor Capital Grant LCVS - CEV Grant Liverpool City Council Community R¢sour¢e Unit Coinmutual Community Initiative Fund Capit31 gTant Awards for all Capital Grant MEni BLIS Capital Fund Small Capital projects Comniunity FouiTrdation for Lanachsire & Merstyside - High Sheriff Capital Fund 1892 Foundation Feeding Liverpool Vola 46,266 50,000 166,912 7,000 11,500 21,321 30.000 41,503 23,612 26,000 13,157 13,000 1,60 6,500 (44,2791 (29,167) {136,275) (2,750) (8,143) 114214) (30,000) (43,8371 (25,0011 {12,620} 113,157) (13,000) (1,601} {6.500} (61,508) 11,563) (9,500) (9,280) 153,900) (45,380) 1,987 20,833 30,637 4,250 3,J57 7,107 (2,334) (1,389) 13.380 (61,508) 1,563 9,500 9.2¥0 53,900 45,380 5,000 9,834 14,040 22,948 2,000 6,232 3,000 500 1.335 (5,000} (9,834) (14,040) {22,948) (2,827) 118,194) (3,000) (500) (1,335) (1,333) (100) (7,362) {827) (11,962) (1,333) {1001 {7,362) (I,083) (1,083) (600) (1,866) {3,313) (160) (600) (1,866) (3,313) {1601 (3001 (6,5001 112,916) (300) 6,500 14,899 1,983 9,896 (9,896) Page 19 ¢ontinued... Daisy Inclusive UK Notes to tbe Fiiiancial Slateill¢nt$- continued for the Year Elided 28 February 2025 12. MOVEMENT IN FUNDS - continued Liverpool CC Coinmunity Champions Livei'pool CC Youth & Community MPAC eat to meet 30,500 7,906 1,700 (30,500) (6,588) {1,700) 1,318 714,285 (723,570) (9,285) TOTAL FUIYDS 1,083,925 (1,123,359) (39,4341 13. RELATED PARTY DISCLOSURES The spouse of the chief executive 15 ¢Tnployed by the charity and hEr amiual salaiy is £27,000.16. Included in sundry debtors is a loan balance of £2.600 to the spouse of the chief executive bEing repaid by Inojitlily instalments. Page 20 Daisy Inclu5iYe UK Detailed Statement of Financial Activities lor the Year Ei nded 28 Vebruary 2025 28.2.25 28.2.24 INCOME AND ENDOWMENTS Other trading activities FundrAising events MAchine sales 43,843 24,174 2,319 43,843 26,493 Investment rneome Deposit account inteiEst 676 571 Charitable octivili¢5 Chai'itable activity I Chgti'itablE activity 2 Charilable activity J Charitable activity 4 23R,4R6 14,065 174,916 19,785 287,452 88,851 126,631 62,156 447,252 565,090 Total iiieoming resources 491,771 592,1 S4 EXPENDITURE Other trading aetivities Purchases Cantee Wabie5 Social seeurity Pensions Hire of plant and machinery Property i'epairs Bad debis Training Coiiiputcr c05ts' Projcct cxpenditur¢ Travel aTrd meetings Insurance Light & heat Telephone & internet costs Printing, postage & stationery Advertising Subscriptioiis shop eX￿￿se$ 1.527 12,238 419.635 22,817 8,407 2,066 16,847 1,570 I5,405 329,587 15,226 7,942 504 5,674 (1,500) 2,102 8,030 17,861 10,973 6,047 1,718 1,682 6,352 7,880 1,223 5,000 18,864 15,456 14,893 4,906 6,754 1,890 8,155 27,306 1.606 12,723 601,090 438,276 Suppoi't costs Governance costs Accountancy and le2al fecs Carried foi'ward 14.137 14,137 29,508 29,808 This page doe3 Ilot forin pait of the statutoi'y financial 5talein¢nls Page21 Dalsy Inclusive UK Detailed Statement of Finaii¢ial A¢¢ivitie$ for tlie Year Ei nded 28 Febrllary 2025 28.2.25 28.2.24 Governance Costs Brought forwai'd Bank chai'ge5 Bank intei'est paid Bank loan interest Plant and inachinery Fixtures and fittings Computer equipment Heritage asset I 14,137 333 29,808 257 908 4,421 8,947 5,997 1,024 3,783 8,946 3,890 1,542 28.848 55,145 Total resources expended 629,938 493,421 Net (expenditure}lincome (138,167) 98,733 Thi5 pagE doe5 not forin part of the statutory financial statcments Page 22