2022-12-31-accounts

			Pages
Trustees' Annual Report			2to4
Independent	Examiner's	Report	5to 5
Statement of	Financial Activities		6to 6
Balance Sheet			7to7
Notes to the Accounts			8to 10

Company	No.	07684229	07684229	07684229	Notes	2022	2021
						6	6
Current assets
Debtors							13,590
Cash at	bank	and		in hand		37,485	32,209
						37,485	45,799
Creditors:	Amount		falling due within one year		10	(1,163)	(532)
Net current assets						36,322	45,267
Total assets less		current liabilities				36,322	45,267
Creditors:	Amounts			falling due after more than one year	11	(6,500)	(8,500)
Net assets	excluding			pension asset or liability		29,822	36,767
Total net assets						29,822	36,767
The funds	ofthe	charity
Restricted	funds				12
Restricted income funds							7,684
							7,684
Unrestricted funds					12
General	funds					29,822	29,083
						29,822	29,083
Reserves					12
Total funds						29,822	36,767

adequate resources accounts have been	adequate resources accounts have been	to continue in operational existence forthe forseeable futu prepared under the going concern basis.	r	e. As such these
Fund accounting
Unrestricted	funds	These are available for use at the discretion ofthe trustees		in furtherance ofthe
		general objects ofthe charity.
Designated	funds	These are unrestricted funds earmarked by the trustees for particular purposes.
Revaluation	funds	These are unrestricted funds which include a revaluation	reserve representing		the
		restatement of investment assets at their market values.
Restricted funds		These are available for use subject to restrictions imposed		by the donor or through
		terms ofan appeal.

Income
Recognition	of		Income is included in the Statement of Financial Activities (SoFA) when the		charity
income			becomes entitled to, and virtually certain	to receive, the income and the amount of
			the income can be measured with sufficient reliability.
Income with	related		Where income has related expenditure the income and related expenditure		is
expenditure			reported gross in the SoFA.
Donations and			Voluntary income received by way ofgrants, donations and gifts is included		in the
legacies			the SoFA when receivable and only when	the Charity has unconditional
			entitlement to the income.
Tax reclaims	on		Income from tax reclaims is included in the SoFA at the same time as the
donations and		gifts	gift/donation to which it relates.
Donated services			These are only included in income (with an equivalent amount in expenditure)
and facilities			where the benefit tothe Charity is reasonably quantifiable, measurable and
			material.
Volunteer help			The value ofany volunteer help received	is not included in the accounts.
Investment	income		This is included in the accounts when receivable.
Gains/(losses)		on	This includes any gain or loss resulting from revaluing investments to market value
revaluation	of	fixed	at the end ofthe year.
assets
Gains/(losses)		on	This includes any gain or loss on the sale	of investments.
investment	assets
Expenditure
Recognition	of		Expenditure is recognised on an accruals	basis. Expenditure includes any VAT which
expenditure			cannot be fully recovered, and is reported	as part ofthe expenditure to which it
			relates.
Expenditure	on		These comprise the costs associated with	attracting voluntary income, fundraising
raising funds			trading costs and investment management	costs.
Expenditure	on		These comprise the costs incurred by the	Charity in the delivery ofits activities and
charitable activities			services in the furtherance of its objects,	including the making ofgrants and
			governance costs.
Grants payable			All grant expenditure is accounted for on	an actual paid basis plus an accrualfor
			grants that have been approved by the trustees at the end ofthe year but not yet
			paid.
Governance	costs		These include those costs associated with	meeting the constitutional and statutory
			requirements ofthe Charity, including any audit/independent examination		fees,
			costs linked tothe strategic management	ofthe Charity, together with a share of
			other administration costs.
Other expenditure			These are support costs not allocated to a particular activity.

					Unrestricted	Restricted
					funds	funds	Total funds
					2021	2021	2021
Income and endowments			from:
	Donations and legacies				48,070	42,651	90,721
	Charitable activities				9,031		9,031
Total					57,101	42,651	99,752
Expenditure on:
	Charitable activities				13,116		13,116
	Other				14,710	43,577	58,287
Total					27,826	43,577	71,403
Net	income				29,275	(926)	28,349
Transfers between funds					3,143	(3,143)
Net income before other gains/(losses)					32,418	(4,069)	28,349
Other gains and losses:
Net	movement in funds				32,418	(4,069)	28,349
Reconciliation offunds:
Total funds brought forward					(3,335)	11,753	8,418
Total funds carried forward					29,083	7,684	36,767
4	Income from donations		and legacies
				Unrestricted	Restricted	Total	Total
						2022	2021
							f
	Grants and Donations			10		10	14,265
	BNI Links Donations						21,157
	HMRC Job Retention	Scheme					2,683
	Sefton MBC			10,000		10,000	10,050
	Hoare Trustees Fund						4,712
	Liverpool City Region	Grant					3,600
	Workers Employment Association Fund				7,836	7,836	18,294
	PWC LLP YCSF Grant						10,960
	Canal & River Trust						5,000
	Children In Need			14,045		14,045
	City of Liverpool			3,000		3,000
				27,055	7,836	34,891	90,721

							Unrestricted	Total	Total
								2022	2021
								E
	Activity Fees						35,416	35,416	9,031
							35,416	35,416	9,031
							70,832	70,832	18,062
6	Expenditure		on charitable		activities
							Unrestricted	Total	Total
								2022	2021
								E	E
	Expenditure	on charitable
	activities
	Activity Fees						5,252	5,252	13,116
	Governance	costs
							5,252	5,252	13,116
7	Other expenditure
						Unrestricted	Restricted	Total	Total
								2022	2021
	Employee costs					26,030	15,520	41,550	40,433
	Motor and travel costs					695		695	680
	Premises costs					3,540		3,540
	General administrative			costs		24,978		24,978	13,060
	Legal and professional			costs		1,237		1,237	4,114
						56,480	15,520	72,000	58,287
8	Staff costs
							2022		2021
	Salaries and	wages					9,528		11,870
	Socialsecurity		costs				38
	Pension costs						187		35
							9,753		11,905
	No employee		received	emoluments		in excess ofE60,000.
9	Debtors
							2022		2021
							E		E
	Trade debtors								13,590
									13,590

Not 10	es to the Accounts Creditors:	es to the Accounts Creditors:
	amounts falling due within one year
				2022		2021
				f
	Otherloans			1,000		1,000
	Othertaxes	and social security		(20)		(606)
	Accruals			183		138
				1,163		532
11	Creditors:
	amounts falling due after more than one year
				2022		2021
				f		f
	Otherloans			6,500		8,500
				6,500		8,500
12	Movement	in funds
				Incoming
				resources		At 31
			At 1January	(including other gains/losses	Resources expended	December 2022
			2022	)
				f
	Restdcted funds:
	Restricted income funds:
	Workers Education
	Association		4,220	7,836	(12,056)
	Canal &River Trust		3,464		(3,464)
	Total		7,684	7,836	(15,520)
	Unrestricted	funds:
	General funds		29,083	62,471	(61,732)	29,822
	Totalfunds		36,767	70,307	(77,252)	29,822

Analysis o	fne	t assets	between funds
							Unrestricted
								Total
							funds
							f	f
Net current assets							36,322	36,322
Creditors due provisions		in more	than one year and				(6,500)	(6,500)
							29,822	29,822
Reconciliation		ofnet	debt
								At31
						At 1January		December
						2022	Cash flows	2022
						f	f	f
Cash and cash		equivalents				32,209	5,276	37,485
						32,209	5,276	37,485
Borrowings						(9,500)	2,000	(7,500)
						(9,500)	2,000	(7,500)
Net debt						22,709	7,276	29,985
Commitments
Operoting	leose commitments
Annual commitments			under non-cancellable	operating	leases	are as follows:
					2022	2022	2021	2021
				Land	and		land and
						Other		Other
				buildings			buildings
					f		f
Operating	leases with		expiry date:
Pension commitments
						2022		2021
								f
The pension cost charge tothe company
amounted	to:					187		35