Charity registration number 1151658 (England and Wales)
Company registration number 07265480
WESTBOURNE HALL COMMUNITY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

WESTBOURNE HALL COMMUNITY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Status
Trustees
Charity number
Company number
Registered office
Independent examiner
Bankers
Charitable company limited by guarantee
David Wade
Cynthia Eccles
Jennifer Morley
Gareth Jones
Simon Evans
Carol Brookshaw
Sandra Kim Aspinall
Graham Aspinall
Paula Goodwin
1151658
07265480
Westbourne Hall Community Centre
Westbourne Road
West Kirby
Wirral
CH48 4DQ
Stephen Leonard FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
Unity Trust Bank PLC
9 Brindley Place
Birmingham
B1 2HB
COIF Charities Deposit Fund
Senator House
85 Queen Victoria Street
London
EC4V 4ET

WESTBOURNE HALL COMMUNITY TRUST
CONTENTS
Trustees' report
Page
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 13

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
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 Westbourne Hall Community Trust (the charity) for the year ended
31 May 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the
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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102) (effective 1 January 2019)".
Objectives and activities
a. Policies and objectives
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, voluntary or other
organisations in a common effort to advance education and to provide facilities in the interests of social welfare
for recreation leisure time occupation with the objective of improving the conditions of life 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
Westbourne Hall is available for hire by any individual or organisation in accordance with the standard 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 future maintenance and development projects.
Achievements and performance
a. Review of activities
Income
In the year ended 31 May 2025 the charity generated £75,990 (2024: E42,337) from community hall hire, up 79%
on the previous year. Additional income of £3,000 was also received from Wirral Council to compensate for the
loss of hall hire income in the previous accounting period due to the Council's restoration programme on the
Ashton Park lake.
The increase in income in 24-25 was mainly due to the hall being the temporary base for West Kirby's community
banking hub, which has subsequently moved to a new permanent site from August 2025. Income generated in
the year from the banking hub was £34,218.
Other income has
been generated in the year from donations, fundraising, and interest, including a very
generous £1,000 donation from hall users the Wirral Community Theatre.
Continuing efforts have also been made to manage costs as much as possible, and the board are pleased to
report an overall surplus in the year of £22,090 (2024: deficit of £3,076).
Staffing
Our two 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 hall and improving the facilities for users were once again
very much appreciated by the Board. Their hard work and management of the hall has helped us to move back
to an annual surplus position, and the board reviewed and agreed a revised pay structure with effect from April
2025.
- 1-

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Policies and Procedures
In prior years there has been a re-drafting 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 fit 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 facilities and our staff have worked hard
again this year to manage our online and social media presence.
Building Improvement Projects
Further funds have been allocated this year for maintenance and development projects to maintain and improve
the facilities for Hall users, of which £6,714 (2024: £2,337) is included within the reported surplus for the year.
Transfers have also been made to the maintenance fund from general funds of £12,000 (2024: ENil) and to the
development fund of £3,000 (2024: £Nil).
b. Investment policy and performance
The majority of the funds of the charity are held in cash deposits with two 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.
Financial review
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt
the going concern 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 procedures are in place to mitigate exposure to major risks.
c. Reserves policy
Designated Funds
The balances held in Designated Funds at 31 May 2025 represent specific unrestricted funds set aside for future
Planned Maintenance and Development projects, to which funds will be moved appropriately and which may be
drawn upon as necessary.
General Funds
The balance of £27,483 in respect of general unrestricted funds represents the remaining amounts retained from
past activities as well as any transfers to and from designated funds. The balance is accumulated so as to be
available for use when circumstances require and to cover a sufficient period of expected future expenditure, with
the aim being that funds held at the year end will cover between three and six months of expected operational
expenditure.
d. Plans for future periods
The trustees are hopeful that hall income levels can be maintained to cover regular hall running costs in future
periods. The additional income from the West Kirby community banking hub has been helpful to build up
reserves in the short term, and although this income has now ceased there is additional available space in the
hall to generate income from, and the biennial price increase is also effective from 1 September 2025.
The board will continue to plan for and undertake maintenance and development projects, which are essential to
ensure the hall remains an outstanding venue for the local and wider community to enjoy.
- 2 -

WESTBOURNE HALL COMMUNITY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
Structure, governance and management
a. Constitution
The charity is registered as a charitable 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 Association (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 E10 in the event of the charity being wound up. There
have been no changes in the objectives since the last annual report.
b. Method of appointment or election of Trustees
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Articles of Association. The Trustees, who are 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 Morley
Gareth Jones
Simon Evans
Philip Jackson
Carol Brookshaw
Roger Carter
Sandra Kim Aspinall
Graham Aspinall
Paula Goodwin
(Resigned 25 November 2025)
(Resigned 25 November 2025)
(Appointed 4 December 2024)
(Appointed 25 November 2025)
c. Organisational structure and decision 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
representatives of user groups. Up to a further four Trustees may also be co-opted for particular projects or
expertise.
First Trustees retire in rotation, over a 3 year period, and may be re-elected in accordance with our Articles of
Association. User Group & Co-opted Trustees stand down every year but may be re-elected or co-opted in
accordance with our Articles of Association. The Board establishes 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 Facilities and Administration
Officer and a rota of Community Volunteers.
The Trustees' report was approved by the Board of Trustees.
Simon Evans
Trustee
Dated: 14 January 2026
- 3-

WESTBOURNE HALL COMMUNITY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WESTBOURNE HALL COMMUNITY TRUST
I report to the Trustees on my examination of the financial statements of Westbourne Hall Community Trust
(the charity for the year ended 31 May 2025, which are set out on pages 5 to 13.
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.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16
of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination
of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my
examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the
Charities Act 2011.
Independent examiner's statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
Act 2006.
(20 ento eno one a rital a rained by eatin 86 the Companies
2
3
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies
Act 2006 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
4
the financial statements have not been prepared in accordance with the methods and principles of the
Statement of Recommended Practice for accounting and reporting by charities applicable to charities
preparing their financial statements in accordance with the Financial Reporting Standard applicable in the
UK and Republic of Ireland (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.
_feonard
Stephen Leonard FCCA
Counting for Communities Ltd
16 Holmwood Drive
Liverpool
L37 1PQ
Dated: 14/01/2026
-4-

WESTBOURNE HALL COMMUNITY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
Notes
Unrestricted
funds
2025
€
Unrestricted
funds
2024
Income from:
Donations and legacies
Charitable activities
Other trading activities
Investments
Total income
Expenditure on:
Charitable activities
Total expenditure
Net income/(expenditure) and movement in funds
Reconciliation of funds:
Fund balances at 1 June 2024
Fund balances at 31 May 2025
3
4
5
1,037
78,990
391
3,403
83,821
2,001
42,337
1,134
3,561
49,033
6
61,731
61,731
22,090
52,109
52,109
(3,076)
80,621
102,711
83,697
80,621
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure
derive from continuing activities.
- 5-

WESTBOURNE HALL COMMUNITY TRUST
BALANCE SHEET
AS AT 31 MAY 2025
2025
2024
Fixed assets
Tangible assets
Current assets
Debtors
Cash at bank and in hand
Notes
12
13
€
-
-
Creditors: amounts falling due within
one year
Net current assets
14
5,198
99,191
104,389
(1,678)
2,956
79,605
82,561
(1,940)
102,711
80,621
Income funds
Unrestricted funds
Designated funds
General unrestricted funds
16
75,228
27,483
66,942
13,679
102,711
102,711
80,621
80,621
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 2025.
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 financial statements have been prepared in accordance with the provisions applicable to companies subject
to the small companies regime.
The financial statements were approved by the Trustees on 14 January 2026
SincE
Simon Evans
Trustee
Company Registration No. 07265480
- 6-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
Charity information
Westbourne Hall Community Trust is a private company limited by guarantee incorporated in England and
Wales. The registered office is Westbourne Hall Community Centre, Westbourne Road, West Kirby, Wirral,
CH48 4DQ.
1.1
Accounting convention
The financial statements have been prepared in accordance with the charity's governing document
Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice
applicable to charities preparing their accounts in accordance
Financial Reporting Standard
applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The charity is a Public
Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin
1 not to prepare a Statement of Cash Flows.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary
amounts in these financial 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
1.3
1.4
At the time of approving the financial statements, the Trustees have a reasonable expectation that the charity
has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the going concern basis of accounting in preparing the financial statements.
Charitable funds
Unrestricted funds are available for use at the discretion of the Trustees in furtherance of their charitable
objectives.
Designated funds comprise funds which have been set aside at the discretion of the Trustees for specific
purposes. The purposes and uses of the designated funds are set out in the notes to the financial statements.
Restricted 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 out in the notes to the financial statements.
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 receipt. Other donations are recognised once the charity has been notified
of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in
relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution,
known, and receipt is expected. If the amount is not known, the legacy is treated as a
contingent asset.
- 7 -

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
(Continued)
1.5
Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a
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 classified 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. Direct 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 between those activities on a basis consistent with the use of resources. Central staff costs are
allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset's use.
Governance costs are those incurred in connection with administration of the charity and compliance with
constitutional and statutory requirements.
Costs of generating funds are costs incurred in attracting voluntary income, and those incurred in trading
activities that raise funds.
Charitable activities and governance costs are costs incurred on the charity's operations, including support
costs and costs relating to the governance of the charity apportioned to charitable activities.
All resources expended are inclusive of irrecoverable VAT.
1.6 Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of
depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their
useful lives on the following bases:
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 between the sale proceeds
and the carrying value of the asset, and is recognised in the statement of financial activities.
1.7
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks and other short-term liquid
investments with original maturities of three months or less.
1.8
Financial instruments
The charity has elected to apply the provisions 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 assets and liabilities are offset, with the net amounts presented in the financial statements, when
there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net
basis or to realise the asset and settle the liability simultaneously.
Basic financial assets
Basic financial assets,
which include debtors and cash and bank balances, are initially measured
at
transaction price including transaction costs and are subsequently carried at amortised cost using the effective
interest method
unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest. Financial assets
classified as receivable within one year are not amortised.
- 8-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1 Accounting policies
(Continued)
Basic 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 at a market rate of interest. Financial liabilities classified 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 services that have been acquired in the ordinary course of
operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one
year or less. If not, they 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or
cancelled.
1.9
Employee benefits
received.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terminate the employment of an employee or to provide termination benefits.
1.10 Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
2 Income from donations and legacies
Unrestricted
funds
2025
Donations and gifts
1,037
Unrestricted
funds
2024
€
2,001
Donations and gifts
Wirral Community Theatre
The Concourse Singers
Other
1,000
-
37
1,037
2,000
2,001
- 9-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
3
Income from charitable activities
Hire of premises and related income
Other income
Unrestricted
funds
2025
€
75,990
3,000
78,990
Unrestricted
funds
2024
42,337
-
42,337
4
Other trading activities
Fundraising events
Unrestricted
funds
2025
391
Unrestricted
funds
2024
1,134
5
Investments
Interest receivable
Unrestricted
funds
2025
€
3,403
Unrestricted
funds
2024
3,561
6
Charitable activities
Staff costs
Depreciation and impairment
Premises and other direct costs
Bank charges
Share of governance costs (see note 7)
2025
35,944
-
25,368
119
61,431
300
61,731
2024
€
31,613
18
20,120
108
51,859
250
52,109
- 10 -

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
7
Support costs
8
Support Governance
costs
costs
€
€
2025
2024 Basis of allocation
€
Independent examination fee
300
300
300
300
Analysed between
Charitable activities
300
300
Net movement in funds
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial
statements
Depreciation of owned tangible fixed assets
9
Trustees
€
250 Governance
250
250
2025
€
2024
€
300
-
250
18
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the
charity during the year.
10
Employees
The average monthly number of employees during the year was:
Facilities management and administration
Employment costs
Wages and salaries
Other pension costs
2025
Number
2
2025
€
35,260
684
35,944
2024
Number
2
2024
31,056
557
31,613
11
There were no employees whose annual remuneration was more than £60,000.
Taxation
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 11 -

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
12 Tangible fixed assets
IT and other equipment
Cost
At 1 June 2024
At 31 May 2025
Depreciation and impairment
At 1 June 2024
At 31 May 2025
Carrying amount
At 31 May 2025
€
1,031
1,031
1,031
1,031
-
Westbourne Hall is held under a 99 year lease from Wirral Borough Council, effective from 13 November
13
Debtors
Amounts falling due within one year:
Other debtors
Prepayments and accrued income
2025
€
4,185
1,013
5,198
2024
1,919
1,037
2,956
14 Creditors: amounts falling due within one year
2025
Accruals and deferred income
1,678
2024
€
1,940
15
Retirement benefit schemes
Defined contribution schemes
Charge to profit or loss in respect of defined contribution schemes
2025
684
2024
557
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the
scheme are held separately from those of the charity in an independently administered fund
- 12-

WESTBOURNE HALL COMMUNITY TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
16
Unrestricted funds
The unrestricted funds of the charity comprise 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 June
2024
€
Incoming
resources
Resources
expended
E
Transfers
At 31 May
2025
Maintenance Fund
Development Fund
General funds
42,203
24,739
13,679
83,821
(4,794)
(1,920)
(55,017)
12,000
3,000
(15,000)
49,409
25,819
27,483
80,621
83,821
(61,731)
102,711
Previous year:
Maintenance Fund
Development Fund
General funds
At 1 June
2023
€
44,540
24,739
14,418
83,697
Incoming
resources
€
-
-
49,033
49,033
Resources
expended
Transfers
€
At 31 May
2024
(2,337)
(49,772)
(52,109)
42,203
24,739
13,679
80,621
17 Related party transactions
There were no disclosable related party transactions during the year (2024 - none).
- 13 -