REGISTERED COMPANY NUMBER: 07970rn IEn8land and Wale5) REGISTERED CHARfTY NUMBER: 1147286 ReP￿t ottheTn￿s and Ftnanclal Statementsft>rthe Year Ended 31 March 2025 CD.P. 1ST HELEP451 LTD Robinson RI￿ Associates Umlted Chartereil Accountsnts, ￿larte￿d Tax Adw50rs & StatutoryAuditors 30 Crosby Rtsad North Crosby MerseysKte L22 4QF LD.P. (sr HELENS) LTD Contents of the finanoal Statements forth¢ Year Ended 31 March ZOZ5 Pa8e Raport of the TYust••s Report of the Independenl Audltor5 7 to 10 statement ot Flnw¢tsl Actl¥Sth5 li Balance Sheet 12 Cash Flow Statement 12 14otes to the Cash Flry* Slateme 14 Notes to the Finandal Statsments 15 to 22 Petsiled Ststement of Hnancial Pthi¥rtRs 23 to 24 co.p. {srHELÈNS} LTD Report of the Trustees forth• Year Ended 31 Mar¢h 2025 Reference and gdminlstratlve Informatlon The charity was founded on thÈ 29 February 2012 and is registered ￿th the tharity Commission under the thar5ty number 1147286. The Trustees 3nd principle add￿5 of the Charity are listed on page l. On l Aprll 2013 the company took over the charitable activities of St Helens coall￿On of Dlsabled People Icharity re8iStration number 10932971, acquiring tt5 net assets of £449,725 by way of a donation. Incomlng resources for the year totalled £1,211,(KrfJ and there was a totsl surplus of Income over eMpeThditure of £70.574 12024-. £83,949 deficitl. oBJE￿IvEs AND ACTIVITIES Purpose and alms The charities objects and regulations are govemed by ts constitution and rt5 aim ￿ the reliel of dlsabled persons In the Metropolitan District of St Helens and in particular by the provtsion of welfare and support services calculated to improve their condition5 of lrfe Ensurlng ourwork delivers our airns We review our aim5. object¥ve5 a￿d actNftle5 each yÈar. Thls revlew focuses on the ach￿erne￿ts of each of our activltles and the benefEts thÈy have brought to thDse people we are set up to help. The review also Enables us to ensure that our objectives and artivities rernairh focused on our stated purpose. In tsrrying out this review we have considered rhe tharity Cornrnission general guidance on Public Benefit when ￿vIeW￿8 our aims and objectives and in planning our future ttivltles. The Tnjstees then corysider how planned activities will contribute tothe aim5 and objectwes they have set. The focus ot ourwork Our rnain objectives for the year conunue to be the deli¥ery and de¥elopmeTht of services and activities that uphokl the welfare, rlghts and entitlements of disabled people and promote qualrty of lrfe. The strAtP8ie5 we used to mÈet these objettives included.. - Rewewng and evaluatin8 our servlces to ensure that they meet the needs of the peopte they help and are operating to a high standard. - Focusing not only gn the need5 of the person accesslng support but also on their farn1￿ and infofmal care givers. - Workin8 In partnership with other agentys and providers to secure the best opportvnities and most approprlate ser¥ices/support for ourdients C.D.P (St Helen51 Ltd aims to provide strong user focused services that respond to the needs of the people who access them. CDP strives to take a proactive and innovative approach to enabling disabled people to oveicorne the bairiers facÈd by them. Page I CD.P. HEL￿15) LTD Report of the Trustees for the Year ENled 31 Marth 2025 OBJEcnvES AND A￿1vInEs Who used and benefited from our services? Our objects and lunding limitthe seryices we provide to disabled people liwng andlor woMn8 in the Metropolitsn Borough of St Helens. Our funding aLso limrts the number of peoplo we can help by dirtating the resource5 of each servltr. Demafid for our servlce5 had been managed via referral from health and social care providers. Enablln¥ 5theme The 5chetne provides an ongoing programrne whereby people with learning disabilities are supported to access and enjoy a ran8e of soclal, leisure and learning actNities. The beneffts for indNKJu41s include the developrnent of existing and r skills, as well as becoming more active and valued member5 of the community. Our focus Is on fostering natural frlendships between xheme members so thèt their soc5al networks ale irnproved. The benefrts lor carer5 result from members acquiring increased independert li¥ingskn"Ils, as well as being provided wth a break from thelr carln8 role. - To promote thè iTrdependence and soual inclusion of people with learningj phy5tcal di5abilithes and Autisrn. -To Eive caier's a b￿ak from their taiing role - To ralse awarÈnÈss ofthe contrtbutlon that people ￿1Th8 ourscheme can make to society Service Structure The scheme provides the followng attivities: Social and leisure prograrnme - Day Opportunrtie5 Service Soclal and leisure programme Thls service contlnues to represent a positwe option for both adults wrth 3 ￿arnIng disability and their ca￿r$. Through thls scheme people are supported to access mainstream sotial and le￿U[e activities wth theirfrlends, which include.. - Ten pin bowlin Meals out Day trip5 - Qnema eveNln8s - Theat￿ trips 4nd concerts Drama and music activities The benefit to the individual includes the format￿￿ of friendships and a reduclion in 50aal isolation. Atcessing the communw also faulitates the developmernt of soiial skilL% which facilttates iftdependence aThd improved confidence and seW-est@ern. Day opportunities s•rvtCè Thls servlce provides daytlme wpport foradults wrth a learning/physkal dlsabilfjty and Autlsm whilst provldin8 a break for carer's. Gr0￿p sessions are supported by both paid stsff and volunteers who conduct recreational and learning activities with members enabling them to access public and community facilit￿s. Referrals to the service corne via the Care Management teams following a 50aal (are assessment of iheir Deeds. Activitles include.. - Woodwork Printivb Fllm making Radio broadc3Stlng - Cookery Page 2 CD.P. 1ST HELENS) LTD Report ofthe Trustees for the Year Ended 31 March 2015 OBJECTIVESAND AcfiviTIES Independent IlwSn8 - Arts and Crafts HorticulturE Drama Dance Film maklng Muslc lair & beauty Dyrin8 the 2025 fSnandal year. the Trustee5/Directors have continued to delwer their agreed purpose as a registered charity in maintaining COP (St Helensl ts è local s¢xial care provider and m*ting its leeal requwements as 4 Comp8nv Lirnited by Guarantee. They have worked to achleve the aims. oblectNes and attions, underpinned by the annual Action Plan. This has enabled aLtions to be identified and prioritised. to m¢)nr(or progress against them and by the Ènd of the vear. review their impart through outcomes and achievements. The aims and supportin8 oblectlves continued to be.. -To ensure the financièl viability 3nd security of the CDP through 8ood 8ovemance artd management. -To ensure the services are effectively rnanaged and legally complianL -To provide additional income throvgh grants and other sourtes. .To ensure the long-terrn success of the centre and it's manaEemeThL -To raise publlc awa￿TreSS of the Skills. abilitie5 and achievements of our members. -To actively promote these achievements ihrou8h the partnef5hips that we strive to establish. -To provide, maintain and develop the service and its actiw"ties, prowdin8 a stimulating environment that supports the learnin& development and athievement of its members. -To recruit skilled and motivated staff that share and support ourvision. mission and values. -To develop partnerships wf(hin the communlty th2tenablÈ vsto expand the range and quality of ouractlvltles. Publlc benefft Our activitres and who we aim to help are desuTrbed below. our charitable aci1vit￿5 tocus on the delNery of servlces that that uphold the welfare, rights and entitlements of disabled people aTrd promote wellbeing and quallty of life. All Servi￿ and activltles a￿ undertaken to further our charitable purposes for public benefit. P4rtner5 Thank you to the followiThg organisation5 for the opportunities. help and suppx)rtthey have prov4ded.. - Mencap - National Lottery community fund -KDC - St 4elens M8C - Platform Art5 - Hot Bed Pre5S . Hack School Heart of Glass - Karten Nety40rk Page 3 CD.p. isr HELENS) LTD Report ofthe Trustees forth¢ Y￿r Ended 31 March 2025 RATEGIC REPORT Reserves poll¢y The Execuuve Comrnittee believes that rt 15 desirdble for the Charity trj hold 'free' resetves as a o)ntlngency against the insecurtty of its core fundln8. 'Free' reserves a￿ defined as money that rnay be applled for the Beneral expenses of the charity. unlik& restrirted funds. which may be applled for a specffic purpose. It is current pollcy that these reserves should cover twelve month5 running costs. The Committee will endeavourto maintsln ￿SeNe5 to this optimum level but re¢o£nizÈs that in the curreni funding climate this rnay not be p055ible. The policy is renewed annualty by the Executive Comrnlttee. Future plaNs We h3ve secured premises from wthin which we can develop and delfver music and performing arts activities to enhance our members wellbeing and enable self-expression. part of ihis we programrne we will be working In parthership wlth the Shakespeare North Theatre and Dance Syndrome. Worklng In partnership with Mencap we have recruited a Communrty Connertor. this post Wa5 On￿ open to adults with learning di5abilitie5. The alm of thi5 fDle 15 to enhance the 5POrts opporrunitles for people wlth learnln8 Illsabllltles in St Helens. The funding Is In place until 2027. We are trjrren￿Y working with Willowbrook hospice to develop a projed that aims lo support adults on the Autism Spectrum to access voluntary OPPOrtunitles ai Wsllo¥¥brook and within the wider communty- Once the project specification is developed, we will app￿ for and hopeful￿ secure fundlng. The long-terrn aim of this project is for Ofgani5atlOn5 to becorne better infurmed and enabled to offer more inclusive voluntary opportunities. Another priority for 2025-26 is the development of Self Advocacy OpwrtuntEies.' enabling adults with leaming dlsabilities and AutSstlc Spettrum Disorder to effeCt￿elY comrnunicate. conv￿. negotiate or assert their Interests. desires. needs and rlghts. The reintroduction of the Safer in Town inttiatNe is another priorlty. ThrouEh thls project we will work with buslness to develop'safe havens. for adult5 Wlth learning disabilities who rnay require help and assistance. We are rbow an FA affiliated football team operatiTrR uDder the banner of FC St Helens. our plan for 2025-26 is to develop a Special Educational Needs football ￿agUe. The growth of CDP has led to a decision Wn8 made to ueate and feLTurt to a General Manager post. Recruitment is planned to tommence injanuary 2026. STRuclliRE, GOVERNANCE AND MA14AGEMENT Governlng document The charity is governed by its Memorandurn and Articles of Assoaation. incorporated on 29 February 2012. OrBanlsatlonal strurture The Executive Committee. as the Trustee5 of the Charfty. are legally responsfjble forthe overall rnanagernent and control of C.D.P (St Plelensl Ltd and meet at least fourtimes a year. The work of Implementin8 most ofihe pdkies 15 Carried OLrt bythe members of the Executive Committee. The day to day running ol the Organ￿ation and its Servi￿ L% delegated to the Chief ExecuOve supported by thelr senlor staff. The Chlef ExecutNe attends meetings of the above Committee. C.D.P.1sr HELEMS) LTD Report ofthe T￿￿tee$ fortheyear Ended 31 March 2025 srRUCTURE, GOVERNANCE AND MANAGÉMENr Rlsk management The Executlve Commlttee Is responslble forthe management ofthe rfsks faced bythe tharlty.The keycontrols used by the Charity include: Formal agendas for all cofflmittee actr¥Tty - Service Level As￿ements for services undertaken Reporting procedure for SeNi￿S delNered - Comprehensive budgeting and management attountlng Formal wrltten policies and procedures Clear authorisation and approval levels - VettÉn8 procedures as required by law for the protectiorh of the vulnerable Through the rlsk mana8erneTht pro￿$e5 estsblished lor the CDP. the EXeCut￿e Committee are satlsfied that major risks are mitl8ated. It 15 reco6nized that systerns can onty provide reasonable but nol absolute assurance that major risk5 have been adequately managed. REFERENCE AND ADMINIrnTIVE DEfAIiS Re8lstsred Company number 07970778 IEnEland and Walesl Reglstered Chartty nUM￿r 1147286 Registered office Nuttall House Clifton Street St. Plelens Merseyslde WAIO IEX Tru5tee5 Mr G Haselden Mrj B Widdop Audttor5 Robinson Rlie AssoclatÈs LlmitÈd ChartÈred Accountants, Chartered Ta Advisors & Statutory Auditors 30 Cr05by Road North Crosbv Merseyslde L22 4QF STATEMENT OFTRU5fEES' RESPON51BIUTIES The trustees (who are aly) the directors of C.D.P. 1st Helens) Ltd *or the purposes of company lawl are responsible for preparing the Report of the Trustee5 and the finanoal staternents in accordan￿ with appIl￿ble law and United Kingdom Accounting Standards Iunited Ktngdom Generally A￿epted A(EQUntin8 Practi￿) including Financial Reporting Standard 102"The Financial Reporting SlaThlard applicable in tho VK and Republic of IrÈland". Page 5 RÈportof the IndependentAudltors wthe Membersof CD.P. (St Helens) Ltd Oplnlons on other matters presuibed bythe CompaniÈs Aci 21N16 In our opinion, b3sed on the work undervdken in the course of the audit- the information given in the Report of the Trustees for the financial year for which the financial ststements are prepared Is consistent with the financial statements- and the Report of the Trustees has been prepared in accordance with applicable legal requiren7ents. Matters on whkh we are requlred to report tyex¢ep1￿n In the light of the knowled8E and understanding of the charitable company and its envlronment obtained in the course ol the aud1¢ we have not identhfied materÈal misstatements in the Report of the Trustee5. We have nothing to report In respeffl of the fdlwng matters Whe￿ the Companies Art 2{￿ requires us to report to yo If, in our opSnion'. adequate accounting records have not been kept or returns adequate for our audit have not been recelved frorn branches notvisited by us.. or the flnanclal xatements are not in agreement with the accounting records 3nd returns.. or certain disc105ures of trustees, remuneration speafied by law are not made- or we have not received all the information and explanatlons we requlre for our audlt. Responslbllltles of trustees As explalned more fully in thé Statement of Tru￿ee$, RespoThsibilths, the trustees (who a￿ also the dlrertor5 of the £harltable compaft¥ for the purposes of company lawl are responsible for the preparation of the financial ststements and for being satiSf￿d that they give a true and fairview. and for 5uth internal control a5 the tru5tee5 determine ts necessary to enable the preparation of financial ststements that a￿ treefrom materfal misstsiement, whether due to fraud or error. In preparing the finanaal ststements. the trvstees are responsible for assessing the charitable company's abillty to continue as 3 going concern. disclosin& as applicable, matters related to 80ing concem and u51ng the going concern b355S of a￿OUntIng unle55 the tru5tee5 either intend to liquidate the tharrtable company or to cease operations. or have no rÈallstic altemadve but to do so. GD.P. HELENS) LTD Report of the Trttstees forthe Year Ended 31 Marth 2025 STATEMENT OFTRUSTE£S' RESPONSIBILITIES- continued Company law requi￿5 the tru5tee5 to prepare tinancial ststements for each financial year. Under that law, the trustees have elected to prepare the financial statements in accordance with United Klngdom Generally AC￿pted Accounting Practlce Iunwted Kingdorn Accounting Standards and applicable lawl. Under comp3ny law the trustees must not approve the financial 5tdtements unless they are satlsfied that they give a true and fair View of the state of affair5 of the charitsble company and of the incoming resources and application of resources. Includlng thE In£ome and expenditure. of the charitsble company for that period. Irtr preparing those finanaal statements, the trustees are required to selett sultable accountlng polides and then appty them conslstenUy.' observe the methods and principles In the Charities SORP.. make judger￿Trts and estimates that are ￿aSonable and prudent- prepare the financial staternents on the going concern basis unless It Is Inappropriate to presume that the charltable Eompany will contlnue In business. The trustees are respun5ible for keeping proper accounting records which di5dose with reasonable accuiacy at any time the flnanclal posldon Df the tharitable cornpany and to enable them to eThsu￿ that the ffinancial 5taternents comply with the Companies Act 2006. They are also Tr5POn5ible for safeguarding the assets of the charitable (ompany and hence for taking reasonable steps for the pre¥ention and detection of ftaud and (sther irregularities. In sofar as the trustees are aware.. there Is no relevant audit information of which the charitable companys auditors are unaware.. and the trustees have taken all steps that they ought to have taken to make themselves aware of any relevant audit Information and to establish that Ihe auditors are aware of that information. AUDITORS The auditon. Rubin50n Rice As%Klates ￿rnited, ￿11 be proposed for trappointmert at the forthcomln8 Annual General Meeting. Report of the trustees, incorporating a strnteglc reporL approved by order of the board of trustees, as the tompany direttors, on 27 January 2026 and Signed on the board's behall ty. Mrj B Widdop- Trustee Page 6 Report ofthe IndependentAudkors to the Membersof C.D.P. (St Heknsl Ltd Opiniun We have audlted the Ilnancial statements of CD.P. 1st Helen51 Ltd lthe 'charitable companrfl for the year èhded 31 March 2025 which comprise the Statement of Financial Activities. the Balantr Sheet. the Cash Flow Statement and notes to the financlal ststements, including a summary of siBnfficant atttunting policies. The th"nancial reporting framework that has been applied in their prepardtion is applicable law and United Kingdom Accounting Stsndards Iunlted Kingdom Generally Accepted Accountin8 Practlcel. Indudlng Ffnanaal Reportln8 Stsndard 102 The Financlal Reporting Standard applicable in the UK and RepublK of Ireland.. In our opinion the finanual 5tatements'. gfjve a true and farr vlew of the stste of the tharltsble companvs affairs as at 31 March 2025 and of 51$ incomin8 resources and application of re50urce5. induding its income and expenditure. for the yearthen ended.. have been propedy prepared in accordance with Untred Kingdom Generally Accepted Accounting Practice, SndudinB Financial Reportlng Standard 102 The Financial RÈportlng Standard applitable in the UK and Flepubli£ of Ireland,; 3nd have been prepared in accordance with the requirements of the CompaniesAct 2(￿. Baslsfor oplnlon We conducted our audit in accordance International Stsndards on Auditing IUXI IISAS IUKII and applicable Saw. Our responsibillties under those standard5 are further described in the Auditors. re5pon5ibilitie5 for the audit Df the financlal statements seEtion of our report. We are IndependÈnt of ihe chaiiiablÈ tompany in accordance wlth the eth+cal rÈqulrÈmÈnts that are relevant to our audit of the financial statements in the induding the FRC'S Ethical StaThdard. and we have fulfilled our other ethical responsibilit￿S in accordance with these requiremenls. We believe that the audlt eviden￿ we have obtained is sufficieni and appropriate to piowde a basis for our opinion. Conduslons relatlng to going concern In auditing the financial statements. we have concluded that the trustees, use of the 8olng concern basls of accounting in the preparatlon of the fTnanclal statements is appropriate. Based on the work we have performed, we have not identtfied any ￿￿terIal Un￿rtal￿trES fElatiri8 to events or tDndrtlons that, individually or colledively, may cast signitic2nt doubt on the charitable company'5 ability to continue a5 a going fonTrrn for ? period ot at least tt¥efve months from when the financial statements are authori5ed for issue. Our re5ponsibllities and the responsibiliiies of the tNstees wr¢h ￿pect io goin£ con￿rn are described in the relevant sections of this leport Other information The trustees are respo1)￿ble for the other Inforniation. The other irforfflatlon comprises the informatloTh included in the Annual Report, other than the )%nancial s13tements and our Report of the IndependentAuditor5 thereon. Our opinion on the financial state￿ents dae5 not cover the other Infotrnation and, èxcept to the extent otherwise expliettly stated in ovr report, we do not express ary fomi of assurance condusion thereon. In connection with our audit of the finanLial statements. our re5POn5ibilTty is to read the other informatlon and, in doing 50. Ctsftsider whethèr the other Informabon is maierialty inconsistent WtEh the financial statements or our knowledge obi?ined in the audil Of Otherwise appears to be materialty misstated. If we identtfy such material inconsistencies or apparont matorial misstatements, we are required to determine whether this &￿Ve$ rise to a mateiial mi5State¥nent in the finanaal statements them5efve5. ff, based on the work we have performed. we conclude that there Is a material rnis5taternent of thls other information. we are requlred to ￿portthal fact. We have nothin8 to ￿pOrt In this regard. Pa8e 7 Report ofthe Independent Auditors tothe Members of CDJ>. 1st Helensl Ltd Our rÈsponslb511knes for the audlt of the financlal ststements Our oblettlves are to obtain rea50n3ble assurance about %¥hether the flnandal stalernent5 a5 a whole are free from material misstatement, whether due to fraud or error, and to issue a Repjrt of the Independent Auditor5 that includes our oplnion. Reasonable 3ssurance is a high level of assurance. but is not a guaraniee that an aud￿ conducted in accordance with ISAS IUKI wlll always detect a Fnaterial m￿staternent when it exists. Misstatements can arise from fraud or error and are considered material if. individualty or in the a88re83te. they could rEa50nabfy be expected to in11￿en￿ the econ¢)mic decisiDll5 of users taken on the basis of these financial ststern￿ts. The extent to which cur procedures are capable of detettine i￿egulaTi￿4 induding fraud ￿ detailed below: Irregularities, including fraud. are Instantrs of non. 1st Helens} Ltd Use ofour report Thi5 report 15 made soEety to the charitable companvs members. as a body, In accordan￿ with Chaptèr 3 of Part 16 of the Companles Act 2006. Oyr audit work has been undertaken so that we rnight stste to the Charitable company's members those matter5 we are required to state to them in an auditors. report and for no other purpose. To the fullest extent permitted by law, we do not atcept or assume responsibility to anyone other than the chamtable company and the cha￿table company's members as a body, for our audtt work. forthis report. or for theopinions we have formed. Ms Beverley Rice FCA1Senlor Statutory Auditorl for and on behalf of Robinson Rice Associates Limited Chartered Accountsnts, Chartered Tax Advisors & Statutory Audlto 30 Crosby R03d North Crosby Merseyside L22 4QF 27 January 2026 Pago 10 CD.p. isr HELENS) LTD Statementof Financial Actl¥ities forth• Yéa¥ Ended 31 March 2025 31.3.25 Total funds 31.3.24 Total fvnds a5 ￿stated Unrestricted fund Restrkred fvnd Notes INCOME AND ENDJWMEiifs FROM Donations and legacies 3,295 6.375 9,670 2,079 Charttable arti¥itiÈ5 Enabling scheme 1,187,075 10.514 1.187.075 10.514 992.138 Investment income 3,741 3,741 3,476 Total 1.204.62S 6.375 1.211,(Q) 1.028,301 EXPEND￿uRE ON Charitable atti¥ibes Enablln8 scheme i.U4,051 6.375 1.140,426 1.112,250 NÉT INCOMEIIÉXPENorruRE) 70,574 70,574 183,9491 RECONCILIATrON OF FUND5 Total funds brought fonward 736.048 736,IM8 819,997 TOTAL FU14DS CARRIED FORWARD 8(￿,6Zz 806,622 736,048 The notes form part ofthese financial ststements Pa8e li QD.P. HELENS) LTD Balance Sheet 31 Maith 2025 31.3.25 Totsl funds 31.3.24 Total funds as resEated Unrertrftted fund Restricted fund Notes FIXED ASSEf5 Tanglble assets 137.314 137,314 40,022 CURRENT ASSErs Debtors Cash at b3nk and in hand 69,472 685.6 69,472 708,OSO 63,807 730,292 22,360 755.162 22.3 777.522 794,099 CREDITORS Amounts falllng due wlthln one year 14 185,8541 122,3601 1108,2141 198,0731 NEf CURRENT Assrrs 669.308 696,026 TOTALASSEfs LESS CURRENTUABILMES 806.622 806,622 736.048 8(6.622 806.622 736,048 FUNDS Unrestrlcted funds 16 806,622 736.048 TOTALFUNDS 806.622 736,048 The financial staternent5 were approved by the Board of Trustees and 3uthorised for sssue on 27 January 2026 and were slgned on its behalf by., Mr J B Widdop- Trustee The notesform partofthese finanaal 51atements Page 12 CD.P. (ST HELENS) LTD forthe Year Eftded 31 Marth 2025 31.3.Z5 31.3.24 as ￿$tsted Noies Cash flow5 from operating actrvitie5 Cash generated from operations 86,182 117,8911 Net cash provided byllused inl operating act[￿tIeS 86,182 117,8911 Cash Ilow$from Invesung activitsés Purch35e of tangible Fixed assets Interest received 1112,1651 3,741 IL1341 3.476 Net osh (used inl/provided by irbvestin8 attwtttes 1108.4241 2.342 Change kn cash and ¢ash eguhalents In the reportlw perlod Cash and cash equlvalents at the be8innlns of the rtporung wlod 122.2421 115,5491 730292 745.841 tash and cash equlvaFents at the end otthe reportlng perlod 708,050 730.292 The notes form part ofthese ffinanual statements Page 13 QD.p.15T HELENS) LID Note5 to the Cash F%)w Statement for theyear Ended 31 Marth 2025 RECONCILIATK)11 OF INCOMEI{EXPENIXTUREI TO MEfcASH FLOW FROM OPERATING AcnvinES 31.3.25 31.3.24 as restated N•t 1ncome1lèx￿lldItUre1 for the reporUn8 perlod {a$p*rtht Statement of Finandal Aalvltlesl Adjustments for: Depreclation charges Interest ￿CeIVed Incre3se in debtors Increase In creditors 70.574 183,9491 14,873 13,7411 15.6651 10,141 5,533 13,4761 I￿,381) 82382 Net cash provkled byllused Inl operatlons 86,182 1178911 ANALYSIS OF CHANGES IN NETFUNDS At 1.4.24 Cash At 31.3.25 Net eash Cash at bank and in hand 730.292 122,2421 708,050 730.292 122,2421 708,050 Total 730,292 122.2421 7Q8,050 The notes fomi part of these finanual statements Page 14 LD.P. HELENS) LTD 14otes to the Statements fortho Year End￿ 31 Marth 2025 ACCOUTr￿1NG POLiaES 82s1$ of preparltrv4th*fflnandal ststements The financial statements of the charitable company. whTrch is a public benefit entity under FRS 102, have been p￿Pared in accordance wlth the Charities SORP IFRS 1021 'Attounting and Reportin8 by Charltle5.' Statement of Recommended Practice applicable to charities preparing their accounts in acwrdante with the Financlal Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 (effective l January 20191,, Financial Reporting stsndard 102 'The Finanaal Reporting Standard applKable in the UK and Republic of Ireland, and the Companies Act 2Q06. The financlal statements have been prepared Und￿ the historical cost conventlon. Income All income Is re¢o8nised In the Ststement of financial Acttvbties once the Ltharity ha5 entitlement to the funds, tt probable that the incorne will be recewed and the amounl an be measured reliably. Expendlture Liabilities are recognlsed as expenditure as sc¥on as there is a legal or construcuve obliB3tion committing the charity to that expenditure. it is probable that a tra[￿er of e(onomic benefft5 will be required in settlernent and the arnount of the obll88tlon can be rneasured rdiably. ExpendiWre is accounted for on an acctua15 basis and has been cl8ssif ed under headings that a8gregate all cost related to the category. Where costs cannot be dlrertly attributed to particular heading5 they have been al￿ted to activities on a basis con515tent wth the use of resources. TanOble flKed assets Depre¢lètlon is provided èt thefollowingannual rates In orderto T*rtite off eath asset over its estimated useful Ilfe. Motor vehicles Computerequiprnent 25% on c05t at varyrng rate5 on cost Tax?tlon The charlty is exempt from torpordtion tax on its tharitalAe actNibes. Fund accountlng Unrestrirted funds be used in accordancewith the charitable objectives at the discretion of the trustees. Restricted funds tan only be used for particular restrkted purposes within the objects of the charlty. Restrlctknns arise when specified by the donor or when funds are raised for particular iestricted purposes. FurtherexplanatK)n of the nature 3tbd purpose of eath fund is included in the notesto the financial statefflents. Page 15 continued... CD.P. 1ST HÉi£NSI LTD tlolesto the Hnan¢ial Slatements. contiiued forthe Year Ended 31 March 2025 DONATIONS AND LEGAQES 31.3.25 31.3.24 as restated DonatlOll5 9,670 2,079 INVESTME1￿ INCOME 31.3.2S 31.3.24 as re5tsted Deposit account Interest 3,741 3,476 INCOME FROM CHARttABLE AcnvmES 31.3.25 31.3.24 as reststed Activity Enabling scheme EnablinE scheme Other Other Enabling scheme Rerfharge St Helens Council Sales from activitie5 Grants 1,168,220 18,855 8,Q92 2.422 969.306 22.832 8,749 21.859 1,197,589 1,022,746 CHARITABLE ACTivmES COSTS Support Costs Isee note 61 Olrert Costs Tots15 Enablin8 scheme 77,203 1.063.223 1.140.426 Pa8e 16 continued... c.o.p. {sr HELENS) LTO Nofe5to the Financial StsteM￿ts. contlnued forthe Year Ended 31 Mzrch 2025 SUPPORT COSTS Informatlon tschnology Management Finance Enabling scheme 1.014.372 2,252 16.679 Human resources Governance 5ts Totals Enabllng scheme 3.266 26.654 1.063.223 Support Costs, included In the atrM)ve. are as follows: 313.25 31.3.24 as reststed Total attiiAtles Enablin8 scheme Wa6e5 & employment costs Rent, ratÈs and water Stalf training Offlee expenses Bank ¢harEes Repairs and renewals Consultancy fees Aud￿ and acctsuNtancv Depreciation ot tangible fixed assets 842,585 95,143 1,140 7S.504 2,252 16,679 3,266 800,978 95,548 3,541 75.112 2,219 32,940 3,084 jj 11.780 14,874 12.420 5.533 1.063.223 1,031,375 INCOMEIIEXPENCrfTUREI Net incomellexpendthrel is stated aftercharwn8Jlttediknn81: 31.3.25 31.3.24 as restated Depreclallon- owned assets 14,873 5,S33 Page 17 ctsntinued... CD.P. ISTHELENSI LIII Notes to the Flllanthl Ststements-tonllnued forthe Year Ended 31 March 2025 TRUSTEES, REMUNERATION AND BENEF￿5 There were no trustees, remuneration or other benefft5 for the year ended 31 March 2025 nor for the year ended 31 March 2024. There were no trustees. expenses paid for the year ended 31 March 2025 Thorforthe year ended 31 March 2024. 5tAFF C05rs 31.3.25 31.3.24 As re5tatÈd Wages and salaries Employers NIC Employers pension 768,547 61,102 12.936 734,031 55,712 11.235 842,585 800,978 Average number of employees 46 54 io. COMPARATIVES FOR THE STATEMENT OF FINANCIALAcfivTllES Unrestricted &nd Restrlcted hjnd Total funds a5 restated 114COME AND ENDQWMENTS FROM Donations and legaaes 1079 1079 tharltsble a¢tl¥itles EnablinB scheme Other 992,138 8.749 991138 30.608 21.859 Investment income 3,476 3,476 Totsl I.￿6,442 21,859 1,02B,301 exPEND￿uRE Charitsble zctlvitse5 Enabling 5chEme I,IMI.391 21,859 1,112,250 NEf INCOMEIIEXPENDrruREI 183.9491 183.9491 Page 18 continued... CD.P. HELENS) ITD Notes to the knanclal Ststements- corrtlnued I￿ thè Year Ended 31 Mar(h 2025 io. COMPARATNES FOR THE ￿ATEME1￿ OF FINANCIALACTMTIES- continued Unrestricted fvnd Restricted fund Totsl funds as restated REcoNaLIATION OF FUNDS Total funds brought forward 819.997 819,997 TOTAL FUND5 CARRIED FORWARD 736,048 736.048 ii. PRIOR YEAR ADJUSTMENT The comparatwe figures for 2024 have been restated to account for income prevlously reu¥nised that should have been deferred at 31 March 202￿ Opening reserv￿ have been redutsd by£59.747. 12. T•lNGIBLE FIXEDAS5ETS Motor vehides Cornputer equipment Tota15 co At l April 2024 Additions 65,467 111,166 45.961 111.428 112,165 At 31 March 2025 176,633 46.960 223,593 DEPRECIATION At l April 2024 Charge lor year 60,593 12,512 lo￿13 2.361 71,4C6 14,873 At 31 March 2025 73.105 13.174 86,279 NET BOOK VALUE At 31 March 2025 103.$28 33,786 137,314 At 31 March 2024 4,874 35.148 40.022 Page 19 continued.. CD.P. 1ST HELEN51 LTD Notestgthe Hnandal 5tatemtnts- ctintinued for the Year Ended 31 Marth 2025 DEBTORS: AMOUNTS FAWNG DUE WIThIN OP4E YEAR 31.3.25 31.3.24 as restated Trade debtor5 Prepayments 58.344 11,128 60,891 2,916 69,472 63,807 CREDITORS: AMOUNTS FALUNG DUE wmiii4 ONE YÉAR 31.3.25 31.3.24 as restated Accruals and deferred Income 108.214 98.073 LLLqNG AGREEMENTS Minimum lease payments under non-Can￿[1ab￿ Operating leases fall due as follow5: 313.25 31.3.24 as restated ithin one year 8etween one )nd five years 54.180 27,¢XJO 45.2C 35,780 81.180 80,980 16, MOVEMEN[ IN FUNDS Net mo¥emont in funds At 31.3.2S At 1.4.24 Unrestrlrted fvndg Gèneral fund 736,048 70,574 806,622 TOTAL FIJNDS 736,048 70,574 806,622 Page 20 contlnued... QD.p. Isr MELEIISI LTD P4otestothe Fknancial Statemeirts. ￿TtlIn￿d for the Year Ended 31 Marth 2025 15. MOVEMENT IN FUND5- contlnued Net movement funds, Included in the above are asfollow5: Incoming resources Resources expended Movement in funds Unreslrlcted lund5 General fund 1,204.625 11,134,0511 70,574 Restri¢tsd funds Restdcted 6.375 16,3751 TOTAL FUNDS I.21L￿o 11,140,426) 70,574 Comparathfes foy movement in lunds Net movement in funds At 31.3.24 At 1.4.23 Unrestrfct•d funds General fund 819.997 183.9491 736.048 TOTAL FUNOS 819.997 183.9491 736.048 Comparative net movement in funds, Snduded the ab¢we are as follows.. Incomlng Resources expended Movement In funds Unrestrlrted funds General fund I.¢￿,442 11,090,3911 183.9491 Restrkted fvnds Restrirted 21,859 121.8591 TOTALFLJNDS 1.028.301 11.112.250) 183,9491 Pa8e 21 contlnued... CD,p. isr HELENS) LTD NotestDthe Financial StaQernents- continued for the Year Ended 31 M￿h 2015 16. PaOVEMENT IN FUNDS- eontinu A current year 12 months 8nd prioryear 12 rnonths comblned posltion Is as follow5: Net movernent In fund5 At 313.25 At J.4.23 Unrestrfrted lunds General fijnd 819.997 1133751 806,622 TOTAL FUNDS 819,997 113.3751 805.622 A current year 12 month5 and prior year 12 rn0Thths cornbined net movement in funds. induded in the above are as follows: Incoming resour Resources expended Mcvemenl in funds Unre5trirted funds General fund 2.211.067 12,224,442) 113.3751 Restrkted funds Flestricted 28.234 128,2341 TOTAL FUNDS 2,239,301 12,252,676) 113.3751 17. RELATED PARTY DISCLOSURES There were no related party transattlolls forthe yeai ervjed 31 Marth 2025. Page 22 CD.P. {ST HELENS) LTO Detsiled Staternertof Financial Artlvitles lorthe Y*ar Ended 31 Marth 2025 31.3.25 31.3.24 as re5tsted INCOME AND ENOOWMÉNTS Donatlons and legades Donations 9,670 2.079 Investment Income Deposit axount interest 3.741 3,476 Charitsble artI¥￿e5 Enabllng scheme Re-charge St Helen5 CouThcil Sales from activitie5 Grants 1,168,22Q 18.855 8,(YJ2 2,422 969,306 22.832 8,749 21,859 1,197,589 1.022,746 Total In¢omln8 resources 1.211.IXX) L028.301 EXPENDITURE Charltable actfvliles Craft materlals Motor & travel costs 47,969 29.234 s1.osi 29,824 77,203 80.875 Support costs P41anaEemerrt Wa8es & employment costs Ren¢ rates and water Staff training Offiee expenses 842,585 95.143 1.140 75,504 8￿1,978 95,548 3,541 75,112 1.014.372 975,179 Flnance Bank charges 2.252 2,219 Inforrnatlon technolo Repair5 and renewals 16.679 32,940 Thi5 page d¢)e5 notfom part of the tst￿ory financial statements Page 23 CD.p. isr HELENS] LTD Ottailed Statement of Financial Actniibes forthe Year Ended 31 M•rth Z025 31.3.25 31.3.24 33 restated Informatlon te¢hnolo8v Human res￿rceS COnsu￿aNCY fee5 3,266 fjovemance costs Audit and accountancv Motor vehicles Computer equipment 11,780 12,513 2.361 12,42D 3.249 2,284 26,654 17,953 Totsl resource5 expended 1,140,426 1.112.250 Net In¢omollexpendlturel 70,S74 183.9491 This page does not fomi partof the ststtrtory finanual sratements P4e 24