Charity reglstration number 1151658
Company registration number 07265480 (England and Wales)
WESTBOURNE HALL COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

WESTBOURNE HALL COMMUNITY TRUST
LEGALAND ADMINISTRATIVE INFORMATION
Status
Charitable company limited by guarantee
Trustges
David Wade
Cynthia Ecdes
Jennrfer Mortey
Gareth Jones
Simon Evans
Philip Jackson
Carol Brookshaw
Roger Carter
Sandra Kim Aspinall
Charity number
1151858
Company number
07265480
Registered office
Vvegtbourne Hall Community Centr8
Westboume Road
West Kirby
Wrral
CH48 4DQ
Indep8ndent examinar
Stephen Leonard FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L371PQ
Bankers
Unity Trust Bank PLC
9 Brindley Place
Birmingham
B12HB
COIF Charities Deposit Fund
Senator House
85 Queen Victoria Street
London
EC4V 4ET

WESTBOURNE HALL COMMUNITY TRUST
CONTENTS
Page
Trustee8' report
Independent examinerfs report
statsment of financial activities
Balance sheet
Notes to the financial statements
7-13

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MA Y 2024
The Trustees (who are also directors of the charity for the purposes of the Companies Act) present their annual
report together with the financial statements of Westboumé Hall Community Trust (the charity) for the year ended
31 May 2024.
The financial ststements have been prepared in accordance with the accounting policie8 set out in note 1 to th•
financial statements and comply with the charity's governing document, the Companies Act 2006 and
"Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to Charities preparing
their a￿OUnts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019)"
ObJectlVe8 and actlvities
a. Pollcies and obje¢tlv8s
The objects of the charity are to further or benefit the residents of West Kirby and the neighbourhood and other
districts the Trustees shall deem appropriate. without distinction of Sex, sexual orientation, race, or of political.
religious or other opinions by associating together the said residents and the local authorities, voluntsry or other
organisations in a common effort to advance education and to provide facilities in the interests of social wèlfare
for recreation leisure time occupation with the objective of improving the conditions of lrfe for the residents.
When planning and programming activities for the local residents, the Trustees are mindful of the Charity
Commissions guidelines on Public Benefit.
b. Activities for achieving objectives
We aim to continue to provide a welcoming, safe environment for the community. refiecting local needs and
activities, encouraging services supporting and contributing to the health and well-being of all ages and abilities.
Westbourne Hall is available for hire by any individual or organisation in accordan￿ with the stsndard hiring
agreement and scale of charges adopted for the year. It is intended that the scale of charges be sufficient to
generate enough income to meet the expenditure incurred in providing the hall on a day to day basis, with
designated reserves held for planned fvture maintenance and development projects.
Achievements and parforniance
a. Raview of activities
Income
In the year ended 31 May 2024 the charity generated £42,337 (2023: £36,429) from communty hall hire, up 16%
on the previous year, and the trustees are pleased to report that income levels have now retumed to pre-covid
levels. Other income has been generated in the year from donations, fundraising, and interest, induding a very
generous £2,000 donation from hall users the Concourse Singers.
Hall hire income in the first half of the year was directly impacted by the Wrral Council restoration programme on
the Ashton Park lake. but in the second half of the year the hall income has covered running costs and the
trustees have been pleased to see the hall reach a brèak even position. The revised scale of charges in
September 2023 were generally well received, and we remain gratefvl for the continuing sUPPOrt from hall users.
Continuing efforts have also been made to manage costs as much as possible, and th8 overall deficit in the year
18 reduced to £3,076 (2023.. £12,127), part of which has been funded from designated funds.
Stsfflng
Our part-time members of staff, the Hall Manager and the Facilities & Administration Officer, remained highly
committed in the year and their efforts in managing the ha51 and improving the facilities for users were On￿ again
very much appreaated by the Board. Their hard work has helped us to achieve the break-even position in the
second half of 2023-24, and the board have reviewed and agreed 2 revised pay structure with effect from April
2024.

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Policiès and Procedures
In prior years there has been a re-drdfting of our Conditions of Hire documentation and we also reviewed our
Health and Safety and Computer Security procedures and there is an ongoing overview of policies and
procedures to ensure they are ffit for purpose.
We continue to monitor our hall charges in order to help ensure that the charity can continue to cover its
operating costs in future years.
Marketing
It is an ongoing process to improve our marketing of the hall and its faalities and our staff have worked hard
again this year to manag8 our online and social media presen￿.
Building Improvement Projocts
Further funds have been allocated this year for maintenance and development projects to maintain and improv8
the faGilitie$ for Hall users. of which £2,337 (2023: £2.411) is induded within the reported deficit for the year.
Transfers have also been made from the maintenance fund to general funds of £Nil (2023". £15,000).
b. Investment policy and pèrfomiance
The majority of the funds of the Gharity are held in cash deposits with tsvo banks, being Unity Trust Bank and
COIF Charities Deposit Fund.
Two separate interest bearing deposit accounts have been set up with COIF Charities Deposit Fund to hold
certain amounts designated by the Trustees for future Planned Maintenance and Development projects.
Financlal review
a. Golng concom
After making appropriate enquiries, the Trustees have a reasonable expectats.on that the Gharity has adequate
resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt
the going concem basis in preparing the financial statements.
b. Risk Management
The Trustees have assessed the major risks to which the charity is exposed and are satisfied that systems,
policies and prO￿dUreS are in Pla￿ to mitigate exposure to major risks.
c. Reserves pollcy
Designated Funds
The balan￿S held in Designated Funds at 31 May 2024 represent specifi¢ unrestricted funds set aside for future
Planned Maintenance and Development projects, to which fvnds will be moved appropriately and which may be
drawn upon as necessary.
General Funds
The balan￿ of £13,679 in respect of general unrestricted funds represents the remaining amounts retained from
past activitl8s as well as any transfers from designated funds. The balan￿ is accumulated so as to be available
ft>r use when circumstances require and to cover a sufficient p•riod of expected future expenditure, with the aim
being that funds held at the year end will Cover bel￿een three and six m¢nth8 of expe¢ted operational
expenditure.
d. Plans for future periods
The trustees are hopeful that hall income levels ran be maintained tt) cover regular hall running costs in future
periods. There are separate designated funds for Maintenan￿ and development projects, and as there is a need
to replace the stage lighting this may require the use of the maintenance fund in 2024-25, alongside any grant
fvnding that can be Secured for the projecL

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
8truGturey govemance and management
a. Constitutlon
The charity is registered as a charitabl8 company limited by guarantee and was set up by a Memorandum of
Association on 18 May 2010. The charity is governed by its Memorandum and Articles of Assouation (as
amended on 9 March 2013) and is a registered charity number 1151658. Every person who is a member of the
company agrees to contribute an amount not exceeding £10 in the event of the charity being wound up. There
have been no changgs in the objectives since the last annual reporL
b. Method of appolntment or election of Trustses
The management of the charity is th8 responsibility of the Trust8es who are 81ected and COwOPted under the
terms of the Articles of Association. The Trustees, who ar6 also the directors for the purpose of company law, and
who served during the year and up to the date of signature of the financial statements were:
David Wade
Cynthia Eccles
Jennifer Morfey
Gareth Jones
Simon Evans
Philip Jackson
Simon Trout
Carol Brookshaw
Roger Carter
Sandra Kim Aspinall
(Resigned 4 December 2023)
(Appointed 4 December 2023)
Organisational structure and docision making
Westbourne Hall Community Trust is run by a Board of Trustees who have control of the charity, Its property and
funds. There are up to four First Trustees, elected by the members, and up to four Trustees elected by
representstives of user groups. Up to a further four Trustees may also be cQ￿pted for particular projects or
expertise.
First Trustees retire in rotation, over a 3 year period, and may be rwlected in accordance with our Articles of
Association. User Group & Co-opted Trustees stand down every year bLrt may be r&elected or co-opied in
accordance with our Artides of Association. The Board establishe8 a programme of meetings at the beginning of
each year with an average of 5 meetings.
Day to day running of the Hall is by a part-time Manager assisted by a part-time Fa¢iliti8s and Administration
Offl￿r and a rots of Community Volunteers.
The Trustees. report was approved by the Board of Trustees.
Simon Evans
Trustee

WESTBOURNE HALL COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTBOURNE HALL COMMUNITYTRUST
I rep￿t to tho Tru¥tees on my exarninallon of the ffinana8J statèmènts of Westboufflè Hal Community Trust
(the charity) for the year 31 May 2024, which are sot on pages 5 to 13.
Responslbllltles and ba51$ of report
As the Tnjstees of the charity (snd also ils dirBGtsrs thB purposes of o)mpany law) ￿ are ￿SPOnSIble for
tho proparation of th8 flnancial statements in 8cLxxdan(* wlth the rewlrements of the Companles Act 2Q06
(the 2006 Act).
Havlng satlsfigd myself that tho finandal statements of the charity are not to bp audlbj under Part 16
of the 2006 Act and are eligtAe for Independenl examinatlon, I report in respect of my examlnallon of the
charity's ffnancial ststemants eArrl8d out ut7dOT s6ciion 145 of th6 Charities Act 2011 {thé 2011 Act). In Car￿n9
out my ex•nination I have fcdlovjed 811 the appUGable Oirectkns gt¥en by the Charity Commission under
section 145{51(b) of the 2011 knt.
Independent examlnrfs sL*om¢rrt
I hava completed my examlnatlon. I cc*trffli that no matters have rnrne to my attentton In l¥￿nectIOn wlth th
examinallon glylng me ￿llse to belleve that in any maiorial respeGL
a¢rxJunllng records were nol kept in respe¢t of the chaiity as wutred ty sectlcm 386 of the 2(106 Act, or
the fin8nclal tststaments do nol 8c¢ord viith those records. Of
the finanGial 6tatunants do not 1￿mplY v￿th tho accounting requirements of 58dion 396 of the 2006 Act
other than any requirement that the ac￿Unts give a tru8 and f8ir which is not e matter rk>nsidered as
Part of en independent examin8tion: or
the finan¢4al stalements hav8 nol bg8n prepared kn awdance wtlh thg mothods 8nd prirKiple8 of th8
statement of Recommended Practlce for acwunling and reportEng by charllles applicable to Charl￿e$
preparing their accounts in accordance with the Financial Reporting Slandard applicablo in the UK and
Republlc of Ir8lantl (FRS 102).
I have no concems and have come across no other matters kn C*Jnnedlon wlth the ex8mln8tion to whlch
attention shoukl be drawn In this report In order to enable a proper understandlng ol Ihè fin￿￿81 statemenls io
be r88¢hed.
Stèphen Leonard FCCA
Cwnting for Communities Ltd
16 Holmwood Drive
Llveroool
L37 1PQ

WESTBOURNE HALL COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY2024
Unrestrictsd Unrestrlcted
funds
funds
2024
2023
Notes
Income from:
Donations and legacies
Charitsble aclivities
Other trading activities
Investments
2.001
42,337
1.134
3,561
18
36,429
681
2.091
Total income
49,033
39,199
Charitable ac*vities
52,109
51,326
Nat eXpondI￿re and movement in funds
(3,076)
(12,127)
Raconciliation of funds:
Fund balances at 1 June 2023
83.697
95.824
Fund balances at 31 May 2024
80,621
83,697
The statement of finan¢tal activities indudes all gains and1088es recognised in the year. All income and expenditure
derive from continuing activities.

WESTBOURNE HALL COMMUNITY TRUST
BALANCE SHEET
ASAT31 MAY2024
2024
2023
Notss
Fixed assets
Tangible assets
11
18
Current assets
Debtors
Cash at bank and in hand
12
2,956
79,605
4.199
81,556
82,561
85,755
Credltors: amounts falling due withln
one year
13
1.940
2.076
Net current assets
80,621
83.679
Total assets less current liablliti88
80,621
83,697
The funds of the charity
Unrestricted funds
80,621
83.697
80,621
83,697
The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act
2006, for the year ended 31 May 2024.
The directors acknowledge their responsibilities for Complying with the requirements of the Companies Act 2006
with respect to accounting records and the preparation of financial statements.
The members have not required the company to obtain an audit of its financial statements for the year in question in
accordance with section 476.
These financsal statements have been prepared in accordance with the provisions applicable to ￿mpanIeS subject
to the small companies regime.
The financial statements were approved by the Truste88 on ..
2tyZS
Simon Evans
Trust00
Company registration number 07265480 (England and Wales}

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY2024
Accounting policies
Charity infom)ation
Westboume Hall Community Trust is a private company limited by guarantee incorporated in England and
Wales. The registered Offi￿ is Westboume Hall Community Centre, Westbourne Road. West Kirby, Wrral,
CH48 4DQ.
1.1 Accounting ¢onventlon
The financial statements have been prepared in accordance with the charity's goveming document, the
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practic8
applicable to charities preparing their accounts in accordance with the Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) {effective l January 2019)" The charity is a Public
Benefit Entity as defined by FRS 102.
The Charity has tsken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin
1 not to pr8par8 a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the tharity. Monetary
amounts in these finaneial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting
policies adopted are set out below.
1.2 Going concern
At the time of approving the finanaal statements, the Trustees have a reasonable expectation that the charity
has adequate resourcès to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going ¢on¢em basis of accounting in preparing the financial statements.
1.3 Charltable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their Charitable
objectives.
Designated funds comprise fvnds which have been set aside at the discretion of the Trustee8 for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restrided funds are subject to specific conditions by donors as to how they may be used. The purposes and
uses of any restricted funds are set OLrt in the notes to the financial statements.
1.4 Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met,
the amounts can be measured reliably. and it is probable that income will be received.
Cash donations are recognised on re￿ipt. Other donations are recognised once the charity has been notified
of the donation, unless perfomance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift AÈd or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notffied of an impending distribution,
the amount is known, and receipt is expected. If the amount is not known. the legacy is treated as a
contingent asset.

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
Accounting pollcies
{Contlnugd)
1.6 Expenditure
Expenditure is recognised On￿ there is a legal or constructive obligation to transfer economic benefit to
third party. it is probable that a transfer of economic benefits will be required in settlement and the amount of
the obligation can be measured reliably. Expenditure is dassified by activity. The costs of each activity are
made up of the total of direct Costs and shared costs, including support costs involved in undertaking each
activity. DireGt costs attributable to a single activity are allocated directly to that activity. Shared costs which
contribute to more than one activity and support costs which are not attributable to a single activity are
apportioned be￿een those activities on a basis Consistent with the use of resources. Central staff costs are
allocated on the basis of time spent. and depreciation Gharges allocated on the portion of the asset's usé.
Govemance costs are those incurred in connection with administration of the charity and Complian￿ with
constitutional and statutory requirements.
Costs of generating funds are costs incurred in attrading voluntsry income. and those incurred in trading
activities that raise funds.
Charitable activities and govemance costs are costs In￿rred on the charitys operations. including support
costs and costs relating to the govemance of the charity apportioned to charitable activities.
All resources expended are indusive of irrecoverable VAT.
1.6 Tanglble fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at Cost or valuation, net of
depreciation and any impaiment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
usefijl lives on the following bas8S'.
IT and other equipment
3 to 5 years straight line
The gain or loss arising on the disposal of an asset is determined as the difference btheen the sale proceeds
and the carying value of the asset, and is recognised in the statement of financial activities.
1.7 Impaimiont of fixed assets
At each reporting end date, the charity reviews the carrying amounts of ¢ts tangible assets to determine
whether there is any indication that those assets have suffered an impaimient loss. If any such indication
exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment
loss (if any).
1.8 Cash and cash equlvalents
Cash and cash equivalents indude cash in hand, deposits held at call with banks and other short-tem liquid
investments with original maturities of three months or less.
1.9 Financlal Instruments
The charity has elected to apply the provision8 of Section 11 'Basic Financial Instruments, and Section 12
'Other Financial Instruments Issues, of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the
contractual provisions of the instrument.
Financial ass6ts and liabilities are offset, with the net amounts presented in the financial stateménts, when
Ihere Is a legally enforctablc right to set off the rew9nised amounts and thère is an intèntion to settl8 on a net
basis or to realise the asset and settle the liability simultaneously.

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Accounting pollcles
(Continuad)
Basic flnancial assets
BasiG financial assets, which include debtors and cash and bank balances, are initially measured at
transaction price including transaction costs and are subsequentty carried at amortised cost using th6 effective
interest method unless the arrangement consts"tutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of irrterest. Financial assets
dassified as re￿1vable within one year are not amortised.
Baslc financial liabilities
Basic financial liabilities are initially recognised at transaction price unless the arrangement constitutes a
financing transaction, where the debt instrument is measured at the present value of the future payments
discounted al a market rate of interesL Financial liabilities dassified as payable within one year are not
amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or setwices that have been acquired in the ordinary course of
operations from suppliers. Amounts payab18 are classified as current liabilities if payment is due within one
year or less. If not, th8y are presented as non-current liabilities. Trade creditors are recognised initially at
transaction price and subsequently measured at amortised cost using the effective interest method.
Derecogniti'on of financial liabilitios
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.10 Employee benefits
The cost of any unused holiday entitlement is recognised in the period in which the employee's servi￿$ are
received.
Temiination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination beneffts.
1.11 Retirement benefits
Payments to defined contribution retirement benefit schemes are ¢harged as an expense as they fall due.
Incom8 from donatlons and legacies
Unrestrictsd Unrestrlcted
funds
funds
2024
2023
Donations and gifts
2,001
18
Grants receivable for core actlvities

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
Income from charitable activities
Unrestrictsd Unrestricted
funds
funds
2024
2023
Hire of premises and related income
42,337
36,429
Other trddlng actlvlties
Unrestricted Unrestricted
funds
funds
2024
2023
Fundraising events
1,134
Investrnents
Unrostrictgd Unrostricted
fund$
funds
2024
2023
Interest receivable
3,561
2,091
Charitsble a¢tlvttl8s
2024
2023
staff costs
Depreciation and impaimient
Premises and other dired c08ts
Bank charges
31,613
18
20,120
108
31.389
206
19,371
110
51,859
51,076
Share of governanc8 costs {see note 7)
250
250
52,109
51.326
10-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
Support costs
Support Govomancé
osts
costs
2024
2023 Basis of allocation
Independent examination fee
250
250
250 Governan
250
250
250
Analysed be￿een
Charitable activities
250
250
250
Trustees
None of the Trustees (or any persons connected wth them) r￿1Ved any remuneration or benefits from the
charity during the year.
Employees
The average monthly number of employees during the year was:
2024
Number
2023
Numbar
Facilities management and administration
Employment costs
2024
2023
Wages and salaries
Other pension costs
31,056
557
30,838
551
31,613
31,389
There were no employees whose annual remuneration was more than £60.000.
10 Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitsble purposes.
11

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY2024
11 Tangible fixed as8ets
IT and othér oqulpment
Cost
At l June 2023
1,031
At 31 May 2024
1,031
Dopreclation and Impairnient
At l June 2023
Depreciation charged in the year
1,013
18
At 31 May 2024
1,031
Carrying amount
At 31 May 2024
At 31 May 2023
18
Westt)oume Hall is held under a 99 year lease from Wrral Borough Council, effective from 13 November
2013.
12 Debtors
2024
2023
Amounts falling due within one year:
other debtors
Prepayments and amed income
1,919
1,037
1,266
2,933
2,956
4,199
13 Creditors: amounts falllng due wlthln one yoar
2024
2023
Accruals and deferred income
1,940
2,076
12-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MA Y 2024
14 Unrestri¢tsd funds
The unrestricted funds of the Charity comprisè the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. These include
designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
At 1 Juno
2023
Incoming
resources
Resourcos
expended
Transfers
At 31 May
2024
Maintenance Fund
Development Fund
General ftJnd8
44,540
24,739
14,418
(2,337)
42,203
24,739
13,679
49,033
{49,772)
83.697
49,033
(52.109)
80,621
Previous yaar:
At 1 Juno
2022
Incoming Resources
resources
oxpended
Transfers
At 31 May
2023
Maintenance Fund
Development Fund
General funds
61,951
24,739
9.134
{2,411)
(15,000)
44,540
24,739
14,418
39.199
(48.915)
15,000
95,824
39,199
(51,326)
83,697
13-