## **Award Solutions**
## **Charity No. 1147053**
**Company No. 07684229**
**Trustees' Report and Unaudited Accounts**
**31 December 2024**
**Award Solutions Contents**
||Pages||
|---|---|---|
|Trustees' Annual Report|2 to 4||
|Independent Examiner's Report||5|
|Statement of Financial Activities||6|
|Summary Income and Expenditure Account||7|
|Balance Sheet||8|
|Notes to the Accounts|9 to|15|
Page 1
**Award Solutions Trustees Annual Report**
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, herein present their report with the unaudited financial statements of the charity for the year ended 31 December 2024.
The financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity's governing document, the Charities Act 2011, 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 102 applicable in the UK and Republic of Ireland.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Company No. 07684229**
## **Charity No. 1147053**
## **Principal Office**
Future House 25 Pomona Street Liverpool Merseyside L3 5TL
## **Registered Office**
Future House 25 Pomona Street Liverpool L3 5TL
## **Directors and Trustees**
The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year:
M.J. Byrne P.T. Maguire (Resigned 27 June 2025) E.T. Murphy (Resigned 27 June 2025) J. Riding G.C. Smith
## **Accountants**
Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 0LG
## **Bankers**
Page 2
**Award Solutions Trustees Annual Report**
The Co-operative Bank 1 Balloon Street Manchester M60 4EP
## **OBJECTIVES AND ACTIVITIES**
To act as a resource for young people living in Sefton and surrounding areas by providing advice and assistance and organising programmes of physical, educational and other activities, in particular but not exclusively the delivery of Duke of Edinburgh's award, as a means of:
(a) advancing in life and helping young people by developing their skills, capacities and capabilities to enable them to participate in society as independent, mature and responsible individuals;
(b) advancing education;
- (c) relieving unemployment;
(d) providing recreational and leisure time activity in the interests of social welfare for people living in the area of benefit who have need by reason of their youth, age, infirmity or disability, poverty or social and economic circumstances with a view to improving the conditions of life of such persons.In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's guidance on public benefit.
In setting our objectives and planning our activities the trustees have given careful consideration to the Charity Commission's guidance on public benefit.
## **ACHIEVEMENTS AND PERFORMANCE**
The first quarter of the year was spent delivering our National Navigation Award Scheme Bronze and Silver Levels. Working with local people who wanted to improve their navigation skills using local funding streams.
Duke of Edinburgh work with young people across Merseyside began in early February with Bronze and Silver training days. It was once again a cheery sight to see young people looking forward to getting outside after the winter.
March brought more training days, funded by UK Youth, and our first expedition of the year. The young people we work with are positively affected by the Outdoors. Many come from areas of high crime and deprivation where wandering about at night is frowned upon due to the local community they live in. While at camp they have safe boundaries where they can talk to their friends and enjoy a level of responsibility that they don’t have access to in the city.
We continued well into April with more Adult Navigation Course at Introductory, Intermediate and then on to the bronze and silver levels supporting local Voluntary Walking Groups with training for their leaders. Many of the adults were older and they were able to join other groups that they were unaware of by meeting members on our courses. They were meeting new people and making new friends to reduce social isolation.
Both April and May brought more expeditions and work outdoor with young people. We managed to do campfires most nights with the young people, many had never had the opportunity to toast marshmallows and make “smores” by squashing them between chocolate digestives, to the lucky this is a right of passage in the Outdoors.
June and July brought a flurry of Silver and Bronze Expeditions and more outdoor work with young people. When you work with young people over multiple days in the outdoors to see the changes in confidence that occur, their mental health improves and they take up opportunities they might otherwise not have had access to.
Page 3
**Award Solutions Trustees Annual Report**
We were still working with young people in August, September and October, and we were successfully delivering adult navigation days using funding from the Local Authority to bring people together and improve both physical and mental health. We were also invites by a Government Agency to deliver a National governing Body Walk Leader Qualification.
November and December are usually our quieter months. However, this year it was not. We met up with young people to plan for 2025. We planned with adults for the remaining walking and navigation courses which were going down a storm.
Reflecting on this year’s work has been interesting and rewarding, We are doing what we are designed to do, work with to broaden the lives of young people and give them more opportunities.
## **FINANCIAL REVIEW**
During the 12 months ended 31 December 2024 the charity had income of £78,311 (2023: £88,916) and expenditure of £90,213 (2023: £96,694). There was a deficit during the period of £(£11,902) (2023 Deficit of £7,778). At 31 December 2024 assets exceeded liabilities by £10,322. Liabilities included a loan of £3,500 from Jean Riding, a trustee.
The reserves policy is to hold unrestricted reserves equal to at least at least 6 months' expenditure.
A loan from Jean Riding was used to provide working capital. The terms of the loan are open, payment is due when the charity is prepared, and Trustees agree it can be paid back in instalments or in a whole, it is not repayable on demand.
The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006 and in accordance with the Charities SORP (FRS 102).
Signed on behalf of the board T badd.
J. Riding
Trustee
01 September 2025
Page 4
**Award Solutions Independent Examiners Report**
## **Independent Examiner's Report to the trustees of Award Solutions**
I report to the charity trustees on my examination of the financial statements of Award Solutions for the year ended 31 December 2024 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet and the related notes.
## **Responsibilities and basis of report**
As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 ('the 2006 Act.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's financial statements as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
I have completed my examination. I can confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that:
- accounting records were not kept in accordance with section 386 of the 2006 Act ; or
- the financial statements do not accord with those records; or
- the financial statements do not comply with the accounting requirements under section 396 of the 2006 Act other than any requirement that the financial statements give a 'true and fair' view which is not a matter considered as part of an independent examination; or
- the financial statements have not been prepared in accordance with the Charities SORP (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.
Ian Wright Chartered Accountant Sefton Council for Voluntary Service Burlington House Crosby Road North Waterloo Liverpool L22 0LG 01 September 2025
Page 5
## **Award Solutions Statement of Financial Activities**
## **for the year ended 31 December 2024**
|**Notes**
**Income and endowments**
**from:**
Donations and legacies
4
Charitable activities
5
Other
6
**Total**
**Expenditure on:**
Raising funds
7
Charitable activities
8
**Total**
Net gains on investments
**Net expenditure**
Transfers between funds
**Net expenditure before other**
**gains/(losses)**
**Other gains and losses**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2024**
**£**
18,669
50,189
-|**Restricted**
**funds**
**2024**
**£**
9,453
-
-|**Total funds**
**2024**
**£**
28,122
50,189
-|**Total funds**
**2023**
**£**
10,500
73,859
4,557|
|---|---|---|---|---|
||68,858
-
80,760|9,453
-
9,453|78,311
-
90,213|88,916
180
96,514|
||80,760
-|9,453
-|90,213
-|96,694
-|
||(11,902)
-|-
-|(11,902)
-|(7,778)
-|
||(11,902)|-|(11,902)|(7,778)|
||(11,902)
22,224|-
-|(11,902)
22,224|(7,778)
29,822|
||10,322|-|10,322|22,044|
Page 6
**Award Solutions Summary Income and Expenditure Account**
## **for the year ended 31 December 2024**
|Income
**Gross income for the year**
Expenditure
**Total expenditure for the year**
Net expenditure before tax for the year
**Net expenditure for the year**|**2024**
**£**
78,311
78,311
90,213
90,213
(11,902)
(11,902)|**2023**
**£**
88,916|
|---|---|---|
|||88,916|
|||96,514|
|||96,514|
|||(7,598)|
|||(7,598)|
Page 7
**Award Solutions Balance Sheet**
**at 31 December 2024**
|**at 31 December 2024**||||
|---|---|---|---|
|**Company No.**
**07684229**|**Notes**|**2024**|**2023**|
|||**£**|**£**|
|**Current assets**||||
|Cash at bank and in hand||15,082|28,444|
|||15,082|28,444|
|**Creditors:**Amount falling due within one year|10|(1,260)|(1,220)|
|**Net current assets**||13,822|27,224|
|**Total assets less current liabilities**||13,822|27,224|
|**Creditors:**Amounts falling due after more than one year|11|(3,500)|(5,000)|
|**Net assets excluding pension asset or liability**||10,322|22,224|
|**Total net assets**||10,322|22,224|
|**The funds of the charity**||||
|**Restricted funds**|12|||
|**Unrestricted funds**|12|||
|General funds||10,322|22,224|
|||10,322|22,224|
|**Reserves**|12|||
|**Total funds**||10,322|22,224|
These accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
For the year ended 31 December 2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
Approved by the board on 01 September 2025
And signed on its behalf by:
J. Riding Trustee
01 September 2025
Page 8
**Award Solutions Notes to the Accounts**
## **for the year ended 31 December 2024**
- 1 **Accounting policies**
## **Basis of preparation**
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102") and the Charities SORP "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). The charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note. The functional currency used is the £ Sterling.
Assets and liabilities are initially recognized at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
The functional currency used is the £ Sterling.
## **Preparation of the accounts on a going concern basis**
At the time of approving the accounts, the trustees' have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the forseeable future. As such these accounts have been prepared under the going concern basis.
## **Change in basis of accounting or to previous accounts**
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
## **Fund accounting**
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the 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 of an appeal.
Page 9
**Award Solutions Notes to the Accounts**
## **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 of grants, 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 to the Charity is reasonably quantifiable, measurable and material.
- Volunteer help The value of any 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 of the 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 of the 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 of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
- Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
- Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
- Other expenditure These are support costs not allocated to a particular activity.
## **Taxation**
The charity is exempt from corporation tax on its charitable activities.
## **Trade and other debtors**
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Page 10
**Award Solutions Notes to the Accounts**
## **Trade and other creditors**
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
## 2 **Company status**
The company is a private company limited by guarantee and consequently does not have share capital.
## 3 **Statement of Financial Activities - prior year**
|**Income and endowments from:**
Donations and legacies
Charitable activities
Other
**Total**
**Expenditure on:**
Raising funds
Charitable activities
**Total**
**Net income**
**Net income before other**
**gains/(losses)**
**Other gains and losses:**
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
**Total funds carried forward**|**Unrestricted**
**funds**
**2023**
**£**
10,500
73,859
4,557
88,916
180
96,334
96,514
(7,598)
(7,598)
(7,598)
29,822
22,224|**Total funds**
**2023**
**£**
10,500
73,859
4,557|
|---|---|---|
|||88,916
180
96,334|
|||96,514|
|||(7,598)|
|||(7,598)|
|||(7,598)
29,822|
|||22,224|
Page 11
**Award Solutions**
## **Notes to the Accounts**
## 4 **Income from donations and legacies**
|Grants and Donations
Sefton MBC
UK Youth
Community Foundation
Sefton MBC Figure It Out
Sefton MBC Multiply Number
Program
Sefton MBC
Sefton MBC Mental Health
Grant
5
**Income from charitable activities**
Activity Fees
6
**Other income**
Insurance Claim
7
**Expenditure on raising funds**
_Fundraising trading costs_|**Unrestricted**
**£**
1,305
10,000
-
-
5,466
1,548
350
-
18,669|**Restricted**
**£**
-
-
6,953
2,500
-
-
-
-
9,453
**Unrestricted**
**£**
50,189
50,189|**Total**
**2024**
**£**
1,305
10,000
6,953
2,500
5,466
1,548
350
-
28,122
**Total**
**2024**
**£**
50,189
50,189
**Total**
**2024**
**£**
-
-|**Total**
**2023**
**£**
-
10,000
-
-
-
-
-
500|
|---|---|---|---|---|
|||||10,500|
|||||**Total**
**2023**
**£**
73,859|
|||||73,859|
|||||**Total**
**2023**
**£**
4,557|
|||||4,557|
||||||
||||**Total**
**2024**
**£**
-
-|**Total**
**2023**
**£**
180|
|||||180|
Page 12
**Award Solutions**
## **Notes to the Accounts**
8 **Expenditure on charitable activities**
|**Unrestricted**
**£**
_Expenditure on charitable_
_activities_
Activity Fees
60,563
Employee costs
13,424
Motor and travel costs
272
Premises costs
338
General administrative costs
5,715
Legal and professional costs
448
80,760
9
**Staff costs**
Salaries and wages
Pension costs
No employee received emoluments in excess of £60,000.
10 **Creditors:**
amounts falling due within one year
Other loans
Accruals
11 **Creditors:**
amounts falling due after more than one year
Other loans|**Restricted**
**£**
9,453
-
-
-
-
-
9,453
**2024**
13,309
115
13,424
**2024**
**£**
1,000
260
1,260
**2024**
**£**
3,500
3,500|**Total**
**2024**
**£**
70,016
13,424
272
338
5,715
448
90,213|**Total**
**2023**
**£**
4,879
74,270
321
-
16,828
36|
|---|---|---|---|
||||96,334|
||||**2023**
15,158
85|
||||15,243|
||||**2023**
**£**
1,000
220|
||||1,220|
||||**2023**
**£**
5,000|
||||5,000|
Page 13
**Award Solutions Notes to the Accounts**
## 12 **Movement in funds**
|**Restricted funds:**
**Restricted income funds:**
Community Foundation
UK Youth
_Total_
**Unrestricted funds:**
**General funds**
**Total funds**|**At 1 January**
**2024**
-
-
-
22,224
22,224|**Incoming**
**resources**
**(including**
**other**
**gains/losses**
**)**
**£**
2,500
6,953
9,453
68,858
78,311|**Resources**
**expended**
**£**
(2,500)
(6,953)
(9,453)
(80,760)
(90,213)|**At 31**
**December**
**2024**
**£**
-
-|
|---|---|---|---|---|
|||||-|
|||||10,322|
|||||10,322|
Purposes and restrictions in relation to the funds:
|Restricted funds:||
|---|---|
|Community Foundation|Camping instructor to take young people on activity days|
|UK Youth|Adventures Away from Home|
## 13 **Analysis of net assets between funds**
|Net current assets
Creditors due in more than one year and
provisions|**Unrestricted**
**funds**
**£**
13,822
(3,500)
10,322|**Total**
**£**
13,822
(3,500)|
|---|---|---|
|||10,322|
## 14 **Reconciliation of net cash / (net debt)**
|Cash and cash equivalents
Borrowings
Net cash / (net debt)|**At 1 January**
**2024**
**£**|**Cash flows**
**£**|**At 31**
**December**
**2024**
**£**|
|---|---|---|---|
||28,444|(13,362)|15,082|
||28,444
(6,000)
(6,000)
22,444|(13,362)
1,500
1,500
(11,862)|15,082
(4,500)|
||||(4,500)|
||||10,582|
FRS 102 requires and entity to report changes in net debt in the accounting period. Award Solutions does not carry any debt or other borrowings and has a positive net cash position
Page 14
**Award Solutions Notes to the Accounts**
## 15 **Commitments**
## _**Pension commitments**_
|**_Pension commitments_**|||
|---|---|---|
||**2024**|**2023**|
||**£**|**£**|
|The pension cost charge to the company|||
|amounted to:|115|85|
## 16 **Related party disclosures**
## _**Controlling party**_
The company is limited by guarantee and has no share capital; thus no single party controls the company.
Page 15