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2025-04-30-accounts

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

COMPANY REGISTRATION NUMBER: 6566823 CHARITY REGISTRATION NUMBER: 1153066

LOOSE

Company Limited by Guarantee Unaudited Financial Statements

30 April 2025

AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Financial Statements

Year ended 30 April 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 10
Statement of financial activities (including income and
expenditure account) 11
Statement of financial position 12
Notes to the financial statements 13
The following pages do not form part of the financial statements
Detailed statement of financial activities 24

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 30 April 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 April 2025.

Reference and administrative details

Registered charity name LOOSE Charity registration number 1153066 Company registration number 6566823 Principal office and registered 94 Holloway office Runcorn Cheshire WA7 4TJ The Studio Lacey Street Widnes Cheshire WA8 7SQ The trustees Jaki Florek Gregory Oldfield (Resigned 19 March 2025) David Harrington Mark Whitby Lionel Junior Job Paul Hammond Independent examiner Rachel Palombella FCA AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 16th April 2008, and registered as a charity on 25th July 2013.

The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the Board of Management are elected at the AGM.

Members of the board of management, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year are set out in this report.

Under the requirements of the Memorandum and Articles of Association members of the management committee are elected to serve for a period of 3 years after which they must be re-elected at the next AGM. This financial year, very sadly one of our founding members, Greg Oldfield, stepped down in March 2025 due to ill-health. Appointed as a Director in April 2008 and a Trustee in 2013, he was also part of the original LOOSE Committee along with Director/Trustee Jaki Florek when LOOSE first formed in 1997 as a constituted community group. He continues to be involved in LOOSE as and when well enough.

The Studio Associates are a group of long-term volunteers who meet regularly with our Manager to discuss practicalities regarding events and any concerns or ideas. They also have occasional "Work Days" gardening or doing small DIY jobs around our building, and give support at events. There is a strong sense of community ownership, and a wide age range including young people.

Our Manager , Louise Nulty, joined LOOSE in 2012. Creative, hard-working, she has excellent organisational skills.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Objectives and activities

To remove barriers to participation in creative and cultural activities and events by enabling equality of access to music, theatre, and other creative activities and cultural events by providing easy access physically to our building, free or low-cost access to creative activities led by skilled experienced facilitators, and events to benefit, support, and bring together our local community and the wider community.

To reduce isolation, improve well-being and enable people of all ages to have better chances in life, and a better quality of life, by providing free and low-cost opportunities to socialise, build confidence, and develop skills in a safe, accessible, inclusive, welcoming and inspirational creative environment.

The Charity Commission's general guidance on 'public benefit' has been referred to when reviewing the aims and objectives, and in planning for future activities.

Provision, Stability, Need, Equity and Equality

The Borough of Halton, where LOOSE is based, continues to be one of the most deprived areas in England.

2019: Halton was one of only 10 Local Authorities with increased areas of high multiple deprivation compared to previously published statistics. (Source: IMD, ONS) 2025: Halton is now rated as 16th most deprived, out of the 296 Local Authorities listed in England.

Our building, The Studio, is situated in WA8 7SQ, an area of long-term high multiple deprivation with many other such areas close by, and throughout Halton.

There is a great feeling of stability in this solid old building, frequently commented on. We also have a very low turnover of staff/contracted activity facilitators so people see the same friendly faces, which helps give a sense of security and according to participant feedback "cheers you up".

All staff/freelancers in regular contact with Young People and/or Vulnerable Adults, have advanced DBS checks.

Since re-opening in 2010 (post-renovation) free and low-cost provision at The Studio in a safe, warm and welcoming environment has enabled people of all ages with little or no disposable income to socialise and access creative cultural activities and facilities, with high quality professional support.

On a practical level, there is a donations box onsite so people can anonymously contribute if and when they are able to, and they do. Free sessions enable more people with low incomes to participate.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

How we know who benefits: We keep a register of participants; we can see from postcodes there is a mix of attenders from all areas across Halton. Information, including who to contact in case of emergency is kept securely and only for as long as needed, and is only accessible by appropriate staff.

Provision is shaped by identified need, and finances

Post-Covid Lockdowns, income generation and securing funding has been far more difficult. This year we have focussed more on continued provision for young people, with sadly less provision for adults.

It is widely accepted that reducing isolation, and engaging in creative activity is beneficial in improving Mental Health and Wellbeing, and that skill-building and increased self-confidence raises aspiration, helping people to have Better Chances in Life, and a better quality of life. We have observed this firsthand for many years, and participant feedback past and present confirms this.

Music: Our long-time music provision is unique in Halton and surrounding areas.

Amplify! There were 3 sources of funding for these music sessions: Youth Music, Halton Borough Council (HBC), and YIF (Youth Improvement Fund, Government funding). YIF (revenue) funded a parttime youth support worker, Jane Bennett. Jane has volunteered, and/or worked part-time hours since 2012.

Post-Covid Lockdowns, there was a big increase in young people attending the sessions; there was also a big increase in young people with mental health issues. This post-Lockdown mental health deterioration has similarly been noted across the country. We increased the number of music sessions per week, age groups 11-13, 14-16 and a double session for 17-24s. There are now more female participants than ever before.

Sep-Dec 2024 Report: There were 108 participants, with an average of 50 per week attending, plus two U18s gigs each giving performance opportunities to 30 young people and an audience average of 116 per gig. Another gig followed in April 2025, and another increase in regular attenders.

Sessions include tuition for beginners, use of rehearsal rooms, instruments and equipment, and recording sessions whenever we can fit them in. It is another area of experience for all ages, as well as recordings being used by our older participants for job and college applications, and getting gigs. They are also available online, including on https://amplifythestudio1.bandcamp.com/album/amplify-thestudio

Feedback: All very positive, grateful and enthusiastic. Many commented on the value of making new friends (reducing isolation). Many mentioned how much they loved our staff. One comment was simply "I can be me". He is a young carer for his mother, in a single parent family.

Funding: All Amplify funding was used for staffing plus equipment maintenance and consumables, with no funded contribution towards core costs (insurance, utilities, licences etc).

Staffing: All sessions are led by experienced musicians (male); one (who is more experienced in working with younger people) leads the 11-13 and 14-16 groups, and one (who is also an experienced sound engineer) leads the 17-24 group (a double-length session. All sessions also have female support staff.

Work Experience: The music sessions also provided valuable personal development for one of the young people on our ILM work placement scheme (we ran it for 6 months Aug 2024 to Jan 2025.) He had attended our Music Sessions (lives locally) whilst attending a Manchester college and gained a Degree in Music Technology, and was also in a gigging band. The ILM placement helped develop "people skills", and organisational skills. He has continued to work as a contracted freelancer supporting our Music Session Leaders and other activities, and now also works part-time hours as a technician at the local theatre.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

GLOW: Under 19s LGBTQ+ For the past 4 years, this supportive provision had been contracted annually by HBC Youth Services. Payment was retrospective, 50% bi-annually. Weekly sessions with a variety of activities were led by Isobel Balchin, plus a regular contracted male assistant.

This year and part of last year there was additional youth well-being support funded via the YIF grant, very much appreciated.

Regular participants averaged 15 per session. As confidence grew, there were also off-site activities including theatre trips which they thoroughly enjoyed. Last year and this year five young people additionally took part in a science project, based at the near-by Catalyst Museum, Jane Bennett (YIF Youth Support Worker) accompanied them.

Last year, we attended the Youth Group of the Year Awards Ceremony in Anfield Stadium, Liverpool; GLOW was one of the 3 shortlisted groups. We didn't win, but the young people from GLOW had a great night out! Neither of these activities would have been accessed previously due to lack of confidence.

Self-confidence and self-esteem had grown very gradually, but visibly; there was a reduced sense of isolation, the regular sessions and appropriate staffing brought these young people together, and able to access more support, to feel safe, and to enjoy the activities and socialising.

Feb 2025: The HBC contract was not renewed: Staff tried to make the last session (Feb 26th) a celebration of how they had developed as individuals, it was very emotional. As with many groups, for those who attend it's the only time they meet up with each other; they live in different areas, attend different schools (if attending, many are reluctant to.) Four of the young people joined Amplify!, also one had already joined and was attending both.

Theatre For Rebels: HAF funded (Holiday Activities and Food), via HBC Youth Services This also ran last summer, devised by our Manager Louise Nulty, assisted by Isobel Balchin, both are also wellexperienced actors (we are very flexible over planned time off). This year, Isobel took the lead in devising and planning the activity which again ended in a performance. It was again well attended and very much enjoyed by the young teens who participated. Feedback was very positive, and comments were along the lines of "this needs to be a regular activity". We agree, but have not yet secured appropriate funding.

Duke of Edinburgh Awards: Weekly sessions for young people aged 14-18 started at The Studio in 2023, set up and led by Barry Selby, an experienced youth worker, who is passionate about young people's well-being, and raising aspiration. He felt it was the ideal environment, warm and welcoming, especially for those who needed more support. Assisted by another experienced youth worker, she shares his commitment to improving young people's lives and futures. Activities developed to include summer expeditions. This year one of our young people from Amplify also joined this group; it was suggested to him by our YIF-funded Youth Support Worker, Jane. He has a difficult home life and is very much benefitting from these activities, and the support he gets. Funding secured this financial year (secured by Barry, paid to LOOSE): HBC Youth Services, the English Sports Council, and the local Rotary club. Expenditures in the budget included £3,237 towards core costs for use of The Studio building, including the annual Awards Ceremony for Silver and Bronze held at The Studio.

Our Halton: This has been a 3-year project, working with asylum seekers accommodated locally. Funding ended this financial year 30 April 2025. Individuals and families with children benefitted from the socialising and creative activities delivered offsite and onsite at The Studio. The MILAP Festival (global music) onsite was open to all, with free entry for asylum seekers (tactfully not publicised) and bus fares were paid. Funded by HBC, total £10,000 was paid in instalments over the 3 years retrospectively, all spent. We continue to give support, as and when possible.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Good Start: January-March 2025 funded by Cheshire & Merseyside Cancer Alliance (£2,000) and HBC (£300). Ages ranged from 23 to 75. 32 participants: Female identifying: 8, plus Male identifying: 24. Weekly sessions: Informal support, healthy refreshments, information sheets, lots of discussion, plus creative activities (time-tabled but not pre-booked). 8 participated in the writing group, 13 in the choir, 17 in music-making. Some joined more than one group. Well organised by our Manager (Louise Nulty), but also very relaxed. Not everyone joined at the start of the block, topics were re-visited which enabled people to contribute more in later discussions, and strengthen the message to get screened sooner rather than later.

Wassail Community Event: £500 HBC funding for this free annual event for adults and children which is always well attended and enjoyed.

UKSPF: This was levelling-up Shared Prosperity Funding, Government funded, administrated by VOLA. It was secured and mostly spent at the end of the previous year on laptops for community use and a new Apple i-Mac to replace the old one we have used for recording and video editing since re-opening The Studio in 2010 (it's still in use). The remaining £720 was used this financial year on various small related items, licensing, and a few hours of support.

YIF: Government funding, the Youth Improvement Fund was in two parts - Capital and Revenue, started the previous financial year. Both ended prior to our financial year end 30 April 2025. Payments to LOOSE were in instalments, separately for Capital spend and for Revenue spend.

YIF CAPITAL funding enabled building repairs and improvements; this financial year it paid for fitting a new fire exit door, new acoustic doors to the rehearsal rooms, and repairs to the underfloor heating system. We had to repay £625.71 in July, due to the funding administrators not understanding the difference between PAT Testing (portable appliances), and electrical circuit testing of the fixed lighting rig which had been added to, via this funding. We did fully appreciate the work that was enabled by this funding, which started the previous year and included roof and gutter repairs, improved toilet facilities, and much improved hall lighting (unrelated and additional to stage lighting).

YIF REVENUE funding was used to create a new part-time post for a Youth Support Worker; funding ended March 31st 2025. We appointed Jane Bennett, a qualified and well-experienced youth worker who has also intermittently volunteered or had paid hours when possible, since getting involved with The Studio in 2012. We have continued these hours, unfunded, because they are essential for supporting our young people and enabling further support when needed. It is no exaggeration: this support has saved young lives.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Achievements and performance

2025: Our biggest achievement is that The Studio is still open and functioning for community benefit.

It was a significant achievement to secure our own building, The Studio. Built in 1879, originally a Sunday School and community meeting place; we saved it from demolition with strong community support including from our young people. As a constituted community organisation, LOOSE had been based in the building since forming in 1997 until the building closed in 2004. Some activities continued in other venues, but there wasn't the same sense of stability, or history.

After many post-closure meetings with Halton Borough Council it was agreed that ownership of the building would be transferred to LOOSE if we secured £602,000 for renovation, so that's what we did. We registered LOOSE as a non-profit company LBG in April 2008, managed the renovation throughout 2009, and re-opened the building in January 2010. We had also secured 5-Year Big Lottery funding for youth activities, enabling paid part-time staff for running the sessions and a contribution to core costs.

The building was also regularly used, and still is in 2025, by local charity SPARC who work with SEN young people, and the Halton Samba Band, a group of adults with special needs still led by the same local drummer. It has also been used for several years by the local college with their BTEC Music students. It's a good link to enable our 16+ attenders to access further and higher education in musicrelated areas. This past year the building has also been used by HBC children in care, and young people leaving care; all daytime use. Income goes towards core-costs.

Our early focus 1997 onwards was on bringing people together by running regular music events across Halton, plus occasional festivals. Our core interest and experience was and still is in music, and other areas of arts and creativity. Additionally, we empathise with and fully understand the need to support young people , people on low-incomes, and people with disabilities.

YOUNG PEOPLE: During one of our early Open Meetings, a group of young people turned up and stated "We've got nothing!" and that's how the long-term ongoing dedication to music-based provision for Young People started. Saturday workshops run by Greg Oldfield (later a Director and Trustee) were soon followed by Under 18s gigs, supported by volunteers (local musicians) and funded by HBC.

We also started the 'Feedback' Halton arts community magazine which we produced for several years, which anyone could contribute to and many years later, we ran the 'Serial Culture' zine project, produced by a team of young people based at The Studio, open to contributions by anyone under 25.

The National Lottery Community Fund: A big 3-year grant enabled a massive increase in the variety of provision for all ages, and also supported national grassroots musicians and theatre companies. A very popular all-age choir was formed. Creative writing groups for 7-11s, and for adults, resulted books being published. Summer holiday support activities for 10-11yr olds about to start new schools. This wonderful period of onsite provision and development came to an abrupt halt in 2020, with the Covid Lockdowns; the final year of the funding did enable a range of community support in other ways to develop.

LOOSE has won several National Arts and Culture Awards, starting with the 2013 Children & Young People Now Award for Arts & Culture , plus the Young People's Champion Award was won by our long-time volunteer and occasional freelancer Jane Bennett, a qualified, well-experienced Youth Support Worker. She had given great support to our arts project for young people with mental health issues.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

During the 2020/21 Covid Lockdowns, winning the Civil Society Award for Arts & Culture was a massive boost to staff and volunteers' morale. The Award Ceremony was online, beautifully presented. Winners had been notified and were waiting online until they were included on camera for their presentation. During Lockdown, we had continued working mostly from home, putting all sessions online, posting podcasts, inventing 'Studio TV', loaning instruments, and distributing activity packs (which also included food) to identified households.

Funding: Post-Covid Lockdowns, and with TNLCF grant ending, we were very fortunate to receive funding, now ended, via Youth Music (national organisation). Recently, they published information which included that due to increased need, they were unable to fund 98% of applications received.

2025: Generally, there is more competition and funders are closing to applications early due to the high numbers of applicants. We have reduced the range of activities and events; 2024-25 there has been less for adults. Daytime use of the facilities by other local organisations has grown, which has helped them, and their beneficiaries, and has provided an extra small amount of income.

Many small charities across the country have closed; bigger organisations are reducing staff levels, some are merging.

LOOSE remains open and functioning. We believe it is essential, especially in more deprived areas, to be able to offer positive activities that are free to access, donations welcome. It is also in our opinion essential that people of all ages can mix, learn, and socialise irrespective of social background or income. Hopefully in the coming year we can re-start some of the activities we had to put on hold this year.

Financial review

We own our building, The Studio, outright. We used it in the early days of LOOSE from 1997 until it closed in 2004. It was due for demolition but was eventually transferred to LOOSE from Halton Borough Council in 2008 due to strong community support, and by LOOSE securing Government Community Assets funding towards renovation, as it was by then totally derelict. At that time, we registered our constituted community group as a Company LBG at Companies House, and later as a Registered Charity.

Financially, we remain solvent and continue to contribute to creative provision benefitting our community.

In the year ended 30 April 2025 the charity's outgoing resources exceeded its incoming resources by £56,583 leaving the reserves in surplus by £320,453 of which £106,165 are unrestricted reserves and £214,288 are restricted reserves.

Of the restricted reserves of £214,288, £207,351 of this relates to tangible fixed assets held on the balance sheet. The original restricted funding paid for the renovation and refurbishment of the Queens Hall Studio building into a Community Music & Creative Arts Centre. The tangible fixed asset is depreciated annually at a rate of 4% straight line.

Reserves policy

Unrestricted reserves are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted reserves are subject to restrictions on their expenditure imposed by the funding body, donor or through the terms of an appeal.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Plans for future periods

We will continue to seek appropriate sources of revenue in keeping with our objectives to help keep The Studio open and functioning for the benefit of the community, and to continue enabling provision of free and low cost access to high quality developmental creative activities and facilities for all ages and abilities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 19 February 2026 and signed on behalf of the board of trustees by:

| Signed by: DocuSigned by: Jaki Florck | m dy) 1274DCF393D94C6... 93A1D670D594464... Jaki Florek Mark Whitby Trustee Trustee

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of LOOSE

Year ended 30 April 2025

I report to the trustees on my examination of the financial statements of LOOSE ('the charity') for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the company (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 accounts of the company 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 the charity’s accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts 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 accounts 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 accounts to be reached.

[Palombella] lrSigned91CB92A73FCF407...[k] by:

Rachel Palombella FCA AGP Chartered Accountants Independent Examiner

Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

19 February 2026

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 30 April 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and grants 5 10,848 63,008 73,856 145,417
Charitable activities 6 30,623 14,429 45,052 42,500
Investment income 7 872 872 608
---------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 42,343 77,437 119,780 188,525
============================ ============================ ================================ ================================
Expenditure
Expenditure on charitable activities 8,9 67,217 109,146 176,363 172,057
---------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 67,217 109,146 176,363 172,057
============================ ================================ ================================ ================================
---------------------------- -------------------------------- -------------------------------- --------------------------------
Net (expenditure)/income and net
movement in funds (24,874) (31,709) (56,583) 16,468
============================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 131,039 245,997 377,036 360,568
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total funds carried forward 106,165 214,288 320,453 377,036
================================ ================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 13 to 22 form part of these financial statements.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Statement of Financial Position

30 April 2025

2025 2024
Note £ £ £
Fixed assets
Tangible fixed assets 14 271,986 307,797
Current assets
Stocks 15 181 1,869
Debtors 16 688 5,208
Cash at bank and in hand 50,784 67,077
---------------------------- ----------------------------
51,653 74,154
Creditors: amounts falling due within one year 17 3,186 4,915
---------------------------- ----------------------------
Net current assets 48,467 69,239
-------------------------------- --------------------------------
Total assets less current liabilities 320,453 377,036
-------------------------------- --------------------------------
Net assets 320,453 377,036
================================ ================================
Funds of the charity
Restricted funds 214,288 245,997
Unrestricted funds 106,165 131,039
-------------------------------- --------------------------------
Total charity funds 19 320,453 377,036
================================ ================================

For the year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 19 February 2026, and are signed on behalf of the board by:

| JakiSignedForel by: kanesDocuSigned by: 1274DCF393D94C6... 93A1D670D594464... Jaki Florek Mark Whitby Trustee Trustee

The notes on pages 13 to 22 form part of these financial statements.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 94 Holloway, Runcorn, Cheshire, WA7 4TJ and the operations address is The Studio, Lacey Street, Widnes, Cheshire, WA8 7SQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Taxation

The company is now a registered charity and as such is exempt from Income and Corporation taxes under the provision of the Income and Corporation Taxes Act 1988.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Further explanation of the nature and purpose of the restricted funds is included in the notes to the accounts.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Tangible assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250.

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Building improvements - 4% straight line
Fixtures & fittings - 15% straight line
Equipment - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the carrying value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Creditors and provisions

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.

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute such amount as may be required (not exceeding £1) to the company's assets if it should be wound up while he/she is a member or within one year after he/she ceases to be a member.

5. Donations and grants

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 10,848 10,848
Grants
Grants receivable 63,008 63,008
---------------------------- ---------------------------- ----------------------------
10,848 63,008 73,856
============================ ============================ ============================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

5. Donations and grants (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 3,386 3,386
Grants
Grants receivable 142,031 142,031
----------------------- -------------------------------- --------------------------------
3,386 142,031 145,417
======================= ================================ ================================
6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Contract income 8,028 14,429 22,457
Room hire charges 13,280 13,280
Other income 9,315 9,315
---------------------------- ---------------------------- ----------------------------
30,623 14,429 45,052
============================ ============================ ============================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Contract income 250 16,567 16,817
Room hire charges 12,075 12,075
Other income 13,006 602 13,608
---------------------------- ---------------------------- ----------------------------
25,331 17,169 42,500
============================ ============================ ============================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 872 872 608 608
============== ============== ============== ==============

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
To advance participation and education in creative
arts 65,411 109,146 174,557
Support costs 1,806 1,806
---------------------------- -------------------------------- --------------------------------
67,217 109,146 176,363
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
To advance participation and education in creative
arts 65,653 104,719 170,372
Support costs 1,685 1,685
---------------------------- -------------------------------- --------------------------------
67,338 104,719 172,057
============================ ================================ ================================
9. Expenditure on charitable activities by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2025 2024
£ £ £ £
To advance participation and
education in creative arts 174,557 174,557 170,372
Governance costs 1,806 1,806 1,685
-------------------------------- ----------------------- -------------------------------- --------------------------------
174,557 1,806 176,363 172,057
================================ ======================= ================================ ================================
10. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 35,811 25,021
============================ ============================
11. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,806 1,685
======================= =======================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 40,702 30,352
Employer contributions to pension plans 669 647
Other staff costs 46,628 50,823
---------------------------- ----------------------------
87,999 81,822
============================ ============================

The average head count of employees during the year was 2 (2024: 2).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No trustees claimed or were paid any expenses, nor were any trustees paid for being on the board.

14. Tangible fixed assets

Land and Fixtures and
buildings fittings Equipment Total
£ £ £ £
Cost
At 1 May 2024 and 30 April 2025 578,472 137,310 40,247 756,029
================================ ================================ ============================ ================================
Depreciation
At 1 May 2024 347,982 71,500 28,750 448,232
Charge for the year 23,139 10,039 2,633 35,811
-------------------------------- -------------------------------- ---------------------------- --------------------------------
At 30 April 2025 371,121 81,539 31,383 484,043
================================ ================================ ============================ ================================
Carrying amount
At 30 April 2025 207,351 55,771 8,864 271,986
================================ ================================ ============================ ================================
At 30 April 2024 230,490 65,810 11,497 307,797
================================ ================================ ============================ ================================
15. Stocks
2025 2024
£ £
Stock 181 1,869
============== =======================
16. Debtors
2025 2024
£ £
Prepayments and accrued income 638 821
Other debtors 50 4,387
-------------- -----------------------
688 5,208
============== =======================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

17. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 1,456
Accruals and deferred income 3,186 2,725
Other creditors 626
Other creditors 108
----------------------- -----------------------
3,186 4,915
======================= =======================

18. Pensions

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £669 (2024: £647). At the year end, there was a liability of £nil (2024: £108) in within other creditors.

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 May 24 Income Expenditure Transfers
30 April 25
£ £ £ £ £
Unrestricted Fund 131,039 42,343 (67,217) 106,165
================================ ============================ ============================ ============== ================================
At 1 May 23 Income Expenditure Transfers At 30 April 24
£ £ £ £ £
Unrestricted Fund 91,542 29,325 (67,338) 77,510 131,039
============================ ============================ ============================ ============================ ================================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

19. Analysis of charitable funds (continued)

At
At 1 May 24 Income Expenditure Transfers 30 April 25
£ £ £ £ £
Community Assets Fund 214,510 - (21,541) - 192,969
WREN 15,980 - (1,598) - 14,382
HBC Our Halton - 3,107 (3,107) - -
Duke of Edinburgh
Award 5,236 18,809 (17,108) - 6,937
Youth Music – Amplify! 3,791 9,770 (13,561) - -
HBC Glow - 14,429 (14,429) - -
Government funding
(UKSPF) Shared
Prosperity Fund 720 - (720) - -
Youth Investment Fund
– Capital 3,088 2,972 (6,060) - -
Youth Investment Fund
– Revenue 2,672 6,720 (9,392) - -
HBC HAF - 2,600 (2,600) - -
HBC ILM Employee
Support - 16,730 (16,730) - -
Cancer Alliance - 2,300 (2,300) - -
-------------------------------- -------------------------------- -------------------------------- -------------------------------- --------------------------------
245,997 77,437 (109,146) - 214,288
================================ ================================ ================================ ================================ ================================
At
At 1 May 23 Income Expenditure Transfers 30 April 24
£ £ £ £ £
Community Assets Fund 236,051 - (21,541) - 214,510
WREN 17,578 - (1,598) - 15,980
Trinity Safe Space 3,054 602 (3,656) - -
HBC Our Halton - 1,678 (1,678) - -
Euroglow Event 1,760 2,000 (1,552) (2,208) -
Duke of Edinburgh
Award 10,583 9,930 (13,784) (1,493) 5,236
Youth Music – Amplify! - 12,750 (8,959) - 3,791
HBC Music – Amplify! - 9,820 (9,820) - -
HBC Glow - 16,938 (16,938) - -
Government funding
(UKSPF) Shared
Prosperity Fund - 10,000 (186) (9,094) 720
Youth Investment Fund
– Capital - 84,251 (16,448) (64,715) 3,088
Youth Investment Fund
– Revenue - 6,360 (3,688) - 2,672
HAF - Theatre for
Rebels - 2,550 (2,550) - -
HBC ILM Employee
Support - 2,321 (2,321) - -
-------------------------------- -------------------------------- -------------------------------- -------------------------------- --------------------------------
269,026 159,200 (104,719) (77,510) 245,997
================================ ================================ ================================ ================================ ================================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

19. Analysis of charitable funds (continued)

Purpose of Restricted Funds

Community Assets Fund paid for the renovation and refurbishment of the Queens Hall Studio building into a Community Music & Creative Arts Centre.

WREN provided funding for a portion of the capital works to the Queens Hall Studio Building.

Duke of Edinburgh Award provides weekly sessions for youths including summer camping excursions and an annual awards ceremony.

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 64,635 207,351 271,986
Current assets 44,716 6,937 51,653
Creditors less than 1 year (3,186) (3,186)
-------------------------------- -------------------------------- --------------------------------
Net assets 106,165 214,288 320,453
================================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 77,307 230,490 307,797
Current assets 58,647 15,507 74,154
Creditors less than 1 year (4,915) (4,915)
-------------------------------- -------------------------------- --------------------------------
Net assets 131,039 245,997 377,036
================================ ================================ ================================

21. Related parties

Any connections between a trustee of the charity must be disclosed to the full board of trustees. No transactions with related parties were undertaken such as are required to be disclosed.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Management Information Year ended 30 April 2025

The following pages do not form part of the financial statements.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Detailed Statement of Financial Activities

Year ended 30 April 2025

2025 2024
£ £
Income and endowments
Donations and grants
Donations 10,848 3,386
Grants receivable 63,008 142,031
---------------------------- --------------------------------
73,856 145,417
---------------------------- --------------------------------
Charitable activities
Contract income 22,457 16,817
Room hire charges 13,280 12,075
Other income 9,315 13,608
---------------------------- ----------------------------
45,052 42,500
---------------------------- ----------------------------
Investment income
Bank interest receivable 872 608
-------------- --------------
-------------------------------- --------------------------------
Total income 119,780 188,525
================================ ================================
Expenditure
Expenditure on charitable activities
To advance participation and education in creative arts
Activities undertaken directly
Purchases 5,382 921
Wages & salaries 40,702 30,352
Pension costs 669 647
Other staff costs 46,628 50,823
Events & activities 11,972 14,628
Rates & water 2,870 3,426
Light & heat 12,316 12,778
Building repairs, maintenance & cleaning 11,343 21,534
Insurance 2,841 2,346
Equipment maintenance & consumables 1,288 2,367
Volunteer expenses 164 738
Office consumables, printing, stationery, broadband & telephone 1,191 1,838
Payroll fees 553 544
Professional fees & licences 827 2,409
Depreciation 35,811 25,021
-------------------------------- --------------------------------
174,557 170,372
-------------------------------- --------------------------------
Governance costs
Governance costs - accountancy fees 1,806 1,685
----------------------- -----------------------
-------------------------------- --------------------------------
Expenditure on charitable activities 176,363 172,057
================================ ================================
-------------------------------- --------------------------------
Net (expenditure)/income (56,583) 16,468
================================ ================================

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

COMPANY REGISTRATION NUMBER: 6566823 CHARITY REGISTRATION NUMBER: 1153066

LOOSE

Company Limited by Guarantee Unaudited Financial Statements

30 April 2025

AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Financial Statements

Year ended 30 April 2025

Page
Trustees' annual report (incorporating the director's report) 1
Independent examiner's report to the trustees 10
Statement of financial activities (including income and
expenditure account) 11
Statement of financial position 12
Notes to the financial statements 13

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report)

Year ended 30 April 2025

The trustees, who are also the directors for the purposes of company law, present their report and the unaudited financial statements of the charity for the year ended 30 April 2025.

Reference and administrative details

Registered charity name LOOSE Charity registration number 1153066 Company registration number 6566823 Principal office and registered 94 Holloway office Runcorn Cheshire WA7 4TJ The Studio Lacey Street Widnes Cheshire WA8 7SQ The trustees Jaki Florek Gregory Oldfield (Resigned 19 March 2025) David Harrington Mark Whitby Lionel Junior Job Paul Hammond Independent examiner Rachel Palombella FCA AGP Chartered Accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

- 1 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Structure, governance and management

The organisation is a charitable company limited by guarantee, incorporated on 16th April 2008, and registered as a charity on 25th July 2013.

The company was established under a Memorandum of Association, which established the objects and powers of the charitable company and is governed under its Articles of Association. Under those Articles, the members of the Board of Management are elected at the AGM.

Members of the board of management, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year are set out in this report.

Under the requirements of the Memorandum and Articles of Association members of the management committee are elected to serve for a period of 3 years after which they must be re-elected at the next AGM. This financial year, very sadly one of our founding members, Greg Oldfield, stepped down in March 2025 due to ill-health. Appointed as a Director in April 2008 and a Trustee in 2013, he was also part of the original LOOSE Committee along with Director/Trustee Jaki Florek when LOOSE first formed in 1997 as a constituted community group. He continues to be involved in LOOSE as and when well enough.

The Studio Associates are a group of long-term volunteers who meet regularly with our Manager to discuss practicalities regarding events and any concerns or ideas. They also have occasional "Work Days" gardening or doing small DIY jobs around our building, and give support at events. There is a strong sense of community ownership, and a wide age range including young people.

Our Manager , Louise Nulty, joined LOOSE in 2012. Creative, hard-working, she has excellent organisational skills.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Objectives and activities

To remove barriers to participation in creative and cultural activities and events by enabling equality of access to music, theatre, and other creative activities and cultural events by providing easy access physically to our building, free or low-cost access to creative activities led by skilled experienced facilitators, and events to benefit, support, and bring together our local community and the wider community.

To reduce isolation, improve well-being and enable people of all ages to have better chances in life, and a better quality of life, by providing free and low-cost opportunities to socialise, build confidence, and develop skills in a safe, accessible, inclusive, welcoming and inspirational creative environment.

The Charity Commission's general guidance on 'public benefit' has been referred to when reviewing the aims and objectives, and in planning for future activities.

Provision, Stability, Need, Equity and Equality

The Borough of Halton, where LOOSE is based, continues to be one of the most deprived areas in England.

2019: Halton was one of only 10 Local Authorities with increased areas of high multiple deprivation compared to previously published statistics. (Source: IMD, ONS) 2025: Halton is now rated as 16th most deprived, out of the 296 Local Authorities listed in England.

Our building, The Studio, is situated in WA8 7SQ, an area of long-term high multiple deprivation with many other such areas close by, and throughout Halton.

There is a great feeling of stability in this solid old building, frequently commented on. We also have a very low turnover of staff/contracted activity facilitators so people see the same friendly faces, which helps give a sense of security and according to participant feedback "cheers you up".

All staff/freelancers in regular contact with Young People and/or Vulnerable Adults, have advanced DBS checks.

Since re-opening in 2010 (post-renovation) free and low-cost provision at The Studio in a safe, warm and welcoming environment has enabled people of all ages with little or no disposable income to socialise and access creative cultural activities and facilities, with high quality professional support.

On a practical level, there is a donations box onsite so people can anonymously contribute if and when they are able to, and they do. Free sessions enable more people with low incomes to participate.

- 3 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

How we know who benefits: We keep a register of participants; we can see from postcodes there is a mix of attenders from all areas across Halton. Information, including who to contact in case of emergency is kept securely and only for as long as needed, and is only accessible by appropriate staff.

Provision is shaped by identified need, and finances

Post-Covid Lockdowns, income generation and securing funding has been far more difficult. This year we have focussed more on continued provision for young people, with sadly less provision for adults.

It is widely accepted that reducing isolation, and engaging in creative activity is beneficial in improving Mental Health and Wellbeing, and that skill-building and increased self-confidence raises aspiration, helping people to have Better Chances in Life, and a better quality of life. We have observed this firsthand for many years, and participant feedback past and present confirms this.

Music: Our long-time music provision is unique in Halton and surrounding areas.

Amplify! There were 3 sources of funding for these music sessions: Youth Music, Halton Borough Council (HBC), and YIF (Youth Improvement Fund, Government funding). YIF (revenue) funded a parttime youth support worker, Jane Bennett. Jane has volunteered, and/or worked part-time hours since 2012.

Post-Covid Lockdowns, there was a big increase in young people attending the sessions; there was also a big increase in young people with mental health issues. This post-Lockdown mental health deterioration has similarly been noted across the country. We increased the number of music sessions per week, age groups 11-13, 14-16 and a double session for 17-24s. There are now more female participants than ever before.

Sep-Dec 2024 Report: There were 108 participants, with an average of 50 per week attending, plus two U18s gigs each giving performance opportunities to 30 young people and an audience average of 116 per gig. Another gig followed in April 2025, and another increase in regular attenders.

Sessions include tuition for beginners, use of rehearsal rooms, instruments and equipment, and recording sessions whenever we can fit them in. It is another area of experience for all ages, as well as recordings being used by our older participants for job and college applications, and getting gigs. They are also available online, including on https://amplifythestudio1.bandcamp.com/album/amplify-thestudio

Feedback: All very positive, grateful and enthusiastic. Many commented on the value of making new friends (reducing isolation). Many mentioned how much they loved our staff. One comment was simply "I can be me". He is a young carer for his mother, in a single parent family.

Funding: All Amplify funding was used for staffing plus equipment maintenance and consumables, with no funded contribution towards core costs (insurance, utilities, licences etc).

Staffing: All sessions are led by experienced musicians (male); one (who is more experienced in working with younger people) leads the 11-13 and 14-16 groups, and one (who is also an experienced sound engineer) leads the 17-24 group (a double-length session. All sessions also have female support staff.

Work Experience: The music sessions also provided valuable personal development for one of the young people on our ILM work placement scheme (we ran it for 6 months Aug 2024 to Jan 2025.) He had attended our Music Sessions (lives locally) whilst attending a Manchester college and gained a Degree in Music Technology, and was also in a gigging band. The ILM placement helped develop "people skills", and organisational skills. He has continued to work as a contracted freelancer supporting our Music Session Leaders and other activities, and now also works part-time hours as a technician at the local theatre.

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Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

GLOW: Under 19s LGBTQ+ For the past 4 years, this supportive provision had been contracted annually by HBC Youth Services. Payment was retrospective, 50% bi-annually. Weekly sessions with a variety of activities were led by Isobel Balchin, plus a regular contracted male assistant.

This year and part of last year there was additional youth well-being support funded via the YIF grant, very much appreciated.

Regular participants averaged 15 per session. As confidence grew, there were also off-site activities including theatre trips which they thoroughly enjoyed. Last year and this year five young people additionally took part in a science project, based at the near-by Catalyst Museum, Jane Bennett (YIF Youth Support Worker) accompanied them.

Last year, we attended the Youth Group of the Year Awards Ceremony in Anfield Stadium, Liverpool; GLOW was one of the 3 shortlisted groups. We didn't win, but the young people from GLOW had a great night out! Neither of these activities would have been accessed previously due to lack of confidence.

Self-confidence and self-esteem had grown very gradually, but visibly; there was a reduced sense of isolation, the regular sessions and appropriate staffing brought these young people together, and able to access more support, to feel safe, and to enjoy the activities and socialising.

Feb 2025: The HBC contract was not renewed: Staff tried to make the last session (Feb 26th) a celebration of how they had developed as individuals, it was very emotional. As with many groups, for those who attend it's the only time they meet up with each other; they live in different areas, attend different schools (if attending, many are reluctant to.) Four of the young people joined Amplify!, also one had already joined and was attending both.

Theatre For Rebels: HAF funded (Holiday Activities and Food), via HBC Youth Services This also ran last summer, devised by our Manager Louise Nulty, assisted by Isobel Balchin, both are also wellexperienced actors (we are very flexible over planned time off). This year, Isobel took the lead in devising and planning the activity which again ended in a performance. It was again well attended and very much enjoyed by the young teens who participated. Feedback was very positive, and comments were along the lines of "this needs to be a regular activity". We agree, but have not yet secured appropriate funding.

Duke of Edinburgh Awards: Weekly sessions for young people aged 14-18 started at The Studio in 2023, set up and led by Barry Selby, an experienced youth worker, who is passionate about young people's well-being, and raising aspiration. He felt it was the ideal environment, warm and welcoming, especially for those who needed more support. Assisted by another experienced youth worker, she shares his commitment to improving young people's lives and futures. Activities developed to include summer expeditions. This year one of our young people from Amplify also joined this group; it was suggested to him by our YIF-funded Youth Support Worker, Jane. He has a difficult home life and is very much benefitting from these activities, and the support he gets. Funding secured this financial year (secured by Barry, paid to LOOSE): HBC Youth Services, the English Sports Council, and the local Rotary club. Expenditures in the budget included £3,237 towards core costs for use of The Studio building, including the annual Awards Ceremony for Silver and Bronze held at The Studio.

Our Halton: This has been a 3-year project, working with asylum seekers accommodated locally. Funding ended this financial year 30 April 2025. Individuals and families with children benefitted from the socialising and creative activities delivered offsite and onsite at The Studio. The MILAP Festival (global music) onsite was open to all, with free entry for asylum seekers (tactfully not publicised) and bus fares were paid. Funded by HBC, total £10,000 was paid in instalments over the 3 years retrospectively, all spent. We continue to give support, as and when possible.

- 5 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Good Start: January-March 2025 funded by Cheshire & Merseyside Cancer Alliance (£2,000) and HBC (£300). Ages ranged from 23 to 75. 32 participants: Female identifying: 8, plus Male identifying: 24. Weekly sessions: Informal support, healthy refreshments, information sheets, lots of discussion, plus creative activities (time-tabled but not pre-booked). 8 participated in the writing group, 13 in the choir, 17 in music-making. Some joined more than one group. Well organised by our Manager (Louise Nulty), but also very relaxed. Not everyone joined at the start of the block, topics were re-visited which enabled people to contribute more in later discussions, and strengthen the message to get screened sooner rather than later.

Wassail Community Event: £500 HBC funding for this free annual event for adults and children which is always well attended and enjoyed.

UKSPF: This was levelling-up Shared Prosperity Funding, Government funded, administrated by VOLA. It was secured and mostly spent at the end of the previous year on laptops for community use and a new Apple i-Mac to replace the old one we have used for recording and video editing since re-opening The Studio in 2010 (it's still in use). The remaining £720 was used this financial year on various small related items, licensing, and a few hours of support.

YIF: Government funding, the Youth Improvement Fund was in two parts - Capital and Revenue, started the previous financial year. Both ended prior to our financial year end 30 April 2025. Payments to LOOSE were in instalments, separately for Capital spend and for Revenue spend.

YIF CAPITAL funding enabled building repairs and improvements; this financial year it paid for fitting a new fire exit door, new acoustic doors to the rehearsal rooms, and repairs to the underfloor heating system. We had to repay £625.71 in July, due to the funding administrators not understanding the difference between PAT Testing (portable appliances), and electrical circuit testing of the fixed lighting rig which had been added to, via this funding. We did fully appreciate the work that was enabled by this funding, which started the previous year and included roof and gutter repairs, improved toilet facilities, and much improved hall lighting (unrelated and additional to stage lighting).

YIF REVENUE funding was used to create a new part-time post for a Youth Support Worker; funding ended March 31st 2025. We appointed Jane Bennett, a qualified and well-experienced youth worker who has also intermittently volunteered or had paid hours when possible, since getting involved with The Studio in 2012. We have continued these hours, unfunded, because they are essential for supporting our young people and enabling further support when needed. It is no exaggeration: this support has saved young lives.

- 6 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Achievements and performance

2025: Our biggest achievement is that The Studio is still open and functioning for community benefit.

It was a significant achievement to secure our own building, The Studio. Built in 1879, originally a Sunday School and community meeting place; we saved it from demolition with strong community support including from our young people. As a constituted community organisation, LOOSE had been based in the building since forming in 1997 until the building closed in 2004. Some activities continued in other venues, but there wasn't the same sense of stability, or history.

After many post-closure meetings with Halton Borough Council it was agreed that ownership of the building would be transferred to LOOSE if we secured £602,000 for renovation, so that's what we did. We registered LOOSE as a non-profit company LBG in April 2008, managed the renovation throughout 2009, and re-opened the building in January 2010. We had also secured 5-Year Big Lottery funding for youth activities, enabling paid part-time staff for running the sessions and a contribution to core costs.

The building was also regularly used, and still is in 2025, by local charity SPARC who work with SEN young people, and the Halton Samba Band, a group of adults with special needs still led by the same local drummer. It has also been used for several years by the local college with their BTEC Music students. It's a good link to enable our 16+ attenders to access further and higher education in musicrelated areas. This past year the building has also been used by HBC children in care, and young people leaving care; all daytime use. Income goes towards core-costs.

Our early focus 1997 onwards was on bringing people together by running regular music events across Halton, plus occasional festivals. Our core interest and experience was and still is in music, and other areas of arts and creativity. Additionally, we empathise with and fully understand the need to support young people , people on low-incomes, and people with disabilities.

YOUNG PEOPLE: During one of our early Open Meetings, a group of young people turned up and stated "We've got nothing!" and that's how the long-term ongoing dedication to music-based provision for Young People started. Saturday workshops run by Greg Oldfield (later a Director and Trustee) were soon followed by Under 18s gigs, supported by volunteers (local musicians) and funded by HBC.

We also started the 'Feedback' Halton arts community magazine which we produced for several years, which anyone could contribute to and many years later, we ran the 'Serial Culture' zine project, produced by a team of young people based at The Studio, open to contributions by anyone under 25.

The National Lottery Community Fund: A big 3-year grant enabled a massive increase in the variety of provision for all ages, and also supported national grassroots musicians and theatre companies. A very popular all-age choir was formed. Creative writing groups for 7-11s, and for adults, resulted books being published. Summer holiday support activities for 10-11yr olds about to start new schools. This wonderful period of onsite provision and development came to an abrupt halt in 2020, with the Covid Lockdowns; the final year of the funding did enable a range of community support in other ways to develop.

LOOSE has won several National Arts and Culture Awards, starting with the 2013 Children & Young People Now Award for Arts & Culture , plus the Young People's Champion Award was won by our long-time volunteer and occasional freelancer Jane Bennett, a qualified, well-experienced Youth Support Worker. She had given great support to our arts project for young people with mental health issues.

- 7 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

During the 2020/21 Covid Lockdowns, winning the Civil Society Award for Arts & Culture was a massive boost to staff and volunteers' morale. The Award Ceremony was online, beautifully presented. Winners had been notified and were waiting online until they were included on camera for their presentation. During Lockdown, we had continued working mostly from home, putting all sessions online, posting podcasts, inventing 'Studio TV', loaning instruments, and distributing activity packs (which also included food) to identified households.

Funding: Post-Covid Lockdowns, and with TNLCF grant ending, we were very fortunate to receive funding, now ended, via Youth Music (national organisation). Recently, they published information which included that due to increased need, they were unable to fund 98% of applications received.

2025: Generally, there is more competition and funders are closing to applications early due to the high numbers of applicants. We have reduced the range of activities and events; 2024-25 there has been less for adults. Daytime use of the facilities by other local organisations has grown, which has helped them, and their beneficiaries, and has provided an extra small amount of income.

Many small charities across the country have closed; bigger organisations are reducing staff levels, some are merging.

LOOSE remains open and functioning. We believe it is essential, especially in more deprived areas, to be able to offer positive activities that are free to access, donations welcome. It is also in our opinion essential that people of all ages can mix, learn, and socialise irrespective of social background or income. Hopefully in the coming year we can re-start some of the activities we had to put on hold this year.

Financial review

We own our building, The Studio, outright. We used it in the early days of LOOSE from 1997 until it closed in 2004. It was due for demolition but was eventually transferred to LOOSE from Halton Borough Council in 2008 due to strong community support, and by LOOSE securing Government Community Assets funding towards renovation, as it was by then totally derelict. At that time, we registered our constituted community group as a Company LBG at Companies House, and later as a Registered Charity.

Financially, we remain solvent and continue to contribute to creative provision benefitting our community.

In the year ended 30 April 2025 the charity's outgoing resources exceeded its incoming resources by £56,583 leaving the reserves in surplus by £320,453 of which £106,165 are unrestricted reserves and £214,288 are restricted reserves.

Of the restricted reserves of £214,288, £207,351 of this relates to tangible fixed assets held on the balance sheet. The original restricted funding paid for the renovation and refurbishment of the Queens Hall Studio building into a Community Music & Creative Arts Centre. The tangible fixed asset is depreciated annually at a rate of 4% straight line.

Reserves policy

Unrestricted reserves are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted reserves are subject to restrictions on their expenditure imposed by the funding body, donor or through the terms of an appeal.

- 8 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Trustees' Annual Report (Incorporating the Director's Report) (continued)

Year ended 30 April 2025

Plans for future periods

We will continue to seek appropriate sources of revenue in keeping with our objectives to help keep The Studio open and functioning for the benefit of the community, and to continue enabling provision of free and low cost access to high quality developmental creative activities and facilities for all ages and abilities.

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

The trustees' annual report was approved on 19 February 2026 and signed on behalf of the board of trustees by:

| JakiSignedForel by: 1274DCF393D94C6... Jaki Florek Trustee

93A1D670D594464... Mark Whitby Trustee

- 9 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Independent Examiner's Report to the Trustees of LOOSE

Year ended 30 April 2025

I report to the trustees on my examination of the financial statements of LOOSE ('the charity') for the year ended 30 April 2025.

Responsibilities and basis of report

As the trustees of the company (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 accounts of the company 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 the charity’s accounts 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 confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts 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 accounts 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 accounts to be reached.

[Palombella] lrSigned91CB92A73FCF407...[k] by: Rachel Palombella FCA AGP Chartered Accountants Independent Examiner

Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

19 February 2026

- 10 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Statement of Financial Activities (including income and expenditure account)

Year ended 30 April 2025

2025 2024
Unrestricted Restricted
funds funds Total funds Total funds
Note £ £ £ £
Income and endowments
Donations and grants 5 10,848 63,008 73,856 145,417
Charitable activities 6 30,623 14,429 45,052 42,500
Investment income 7 872 872 608
---------------------------- ---------------------------- -------------------------------- --------------------------------
Total income 42,343 77,437 119,780 188,525
============================ ============================ ================================ ================================
Expenditure
Expenditure on charitable activities 8,9 67,217 109,146 176,363 172,057
---------------------------- -------------------------------- -------------------------------- --------------------------------
Total expenditure 67,217 109,146 176,363 172,057
============================ ================================ ================================ ================================
---------------------------- -------------------------------- -------------------------------- --------------------------------
Net (expenditure)/income and net
movement in funds (24,874) (31,709) (56,583) 16,468
============================ ================================ ================================ ================================
Reconciliation of funds
Total funds brought forward 131,039 245,997 377,036 360,568
-------------------------------- -------------------------------- -------------------------------- --------------------------------
Total funds carried forward 106,165 214,288 320,453 377,036
================================ ================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 13 to 22 form part of these financial statements.

- 11 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Statement of Financial Position

30 April 2025

2025 2024
Note £ £ £
Fixed assets
Tangible fixed assets 14 271,986 307,797
Current assets
Stocks 15 181 1,869
Debtors 16 688 5,208
Cash at bank and in hand 50,784 67,077
---------------------------- ----------------------------
51,653 74,154
Creditors: amounts falling due within one year 17 3,186 4,915
---------------------------- ----------------------------
Net current assets 48,467 69,239
-------------------------------- --------------------------------
Total assets less current liabilities 320,453 377,036
-------------------------------- --------------------------------
Net assets 320,453 377,036
================================ ================================
Funds of the charity
Restricted funds 214,288 245,997
Unrestricted funds 106,165 131,039
-------------------------------- --------------------------------
Total charity funds 19 320,453 377,036
================================ ================================

For the year ending 30 April 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime.

These financial statements were approved by the board of trustees and authorised for issue on 19 February 2026, and are signed on behalf of the board by:

| JakiSignedForel by: kanesDocuSigned by: 1274DCF393D94C6... 93A1D670D594464... Jaki Florek Mark Whitby Trustee Trustee

The notes on pages 13 to 22 form part of these financial statements.

- 12 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements

Year ended 30 April 2025

1. General information

The charity is a private company limited by guarantee, registered in England and Wales and a registered charity in England and Wales. The address of the registered office is 94 Holloway, Runcorn, Cheshire, WA7 4TJ and the operations address is The Studio, Lacey Street, Widnes, Cheshire, WA8 7SQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Companies Act 2006.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Taxation

The company is now a registered charity and as such is exempt from Income and Corporation taxes under the provision of the Income and Corporation Taxes Act 1988.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds. Further explanation of the nature and purpose of the restricted funds is included in the notes to the accounts.

- 13 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

- 14 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Tangible assets

Tangible fixed assets are capitalised if they can be used for more than one year and cost at least £250.

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other recognised gains and losses, unless it reverses a charge for impairment that has previously been recognised as expenditure within the statement of financial activities. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other recognised gains and losses, except to which it offsets any previous revaluation gain, in which case the loss is shown within other recognised gains and losses on the statement of financial activities.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Building improvements - 4% straight line
Fixtures & fittings - 15% straight line
Equipment - 20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the charity are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

- 15 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

3. Accounting policies (continued)

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at the carrying value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as an expense in the period in which it arises.

Creditors and provisions

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.

4. Limited by guarantee

The company is limited by guarantee and does not have a share capital. Every member of the company undertakes to contribute such amount as may be required (not exceeding £1) to the company's assets if it should be wound up while he/she is a member or within one year after he/she ceases to be a member.

5. Donations and grants

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Donations
Donations 10,848 10,848
Grants
Grants receivable 63,008 63,008
---------------------------- ---------------------------- ----------------------------
10,848 63,008 73,856
============================ ============================ ============================

- 16 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

5. Donations and grants (continued)

Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Donations
Donations 3,386 3,386
Grants
Grants receivable 142,031 142,031
----------------------- -------------------------------- --------------------------------
3,386 142,031 145,417
======================= ================================ ================================
6. Charitable activities
Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Contract income 8,028 14,429 22,457
Room hire charges 13,280 13,280
Other income 9,315 9,315
---------------------------- ---------------------------- ----------------------------
30,623 14,429 45,052
============================ ============================ ============================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Contract income 250 16,567 16,817
Room hire charges 12,075 12,075
Other income 13,006 602 13,608
---------------------------- ---------------------------- ----------------------------
25,331 17,169 42,500
============================ ============================ ============================
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Bank interest receivable 872 872 608 608
============== ============== ============== ==============

- 17 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

8. Expenditure on charitable activities by fund type

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
To advance participation and education in creative
arts 65,411 109,146 174,557
Support costs 1,806 1,806
---------------------------- -------------------------------- --------------------------------
67,217 109,146 176,363
============================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
To advance participation and education in creative
arts 65,653 104,719 170,372
Support costs 1,685 1,685
---------------------------- -------------------------------- --------------------------------
67,338 104,719 172,057
============================ ================================ ================================
9. Expenditure on charitable activities by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2025 2024
£ £ £ £
To advance participation and
education in creative arts 174,557 174,557 170,372
Governance costs 1,806 1,806 1,685
-------------------------------- ----------------------- -------------------------------- --------------------------------
174,557 1,806 176,363 172,057
================================ ======================= ================================ ================================
10. Net (expenditure)/income
Net (expenditure)/income is stated after charging/(crediting):
2025 2024
£ £
Depreciation of tangible fixed assets 35,811 25,021
============================ ============================
11. Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,806 1,685
======================= =======================

- 18 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

12. Staff costs

The total staff costs and employee benefits for the reporting period are analysed as follows:

2025 2024
£ £
Wages and salaries 40,702 30,352
Employer contributions to pension plans 669 647
Other staff costs 46,628 50,823
---------------------------- ----------------------------
87,999 81,822
============================ ============================

The average head count of employees during the year was 2 (2024: 2).

No employee received employee benefits of more than £60,000 during the year (2024: Nil).

13. Trustee remuneration and expenses

No trustees claimed or were paid any expenses, nor were any trustees paid for being on the board.

14. Tangible fixed assets

Land and Fixtures and
buildings fittings Equipment Total
£ £ £ £
Cost
At 1 May 2024 and 30 April 2025 578,472 137,310 40,247 756,029
================================ ================================ ============================ ================================
Depreciation
At 1 May 2024 347,982 71,500 28,750 448,232
Charge for the year 23,139 10,039 2,633 35,811
-------------------------------- -------------------------------- ---------------------------- --------------------------------
At 30 April 2025 371,121 81,539 31,383 484,043
================================ ================================ ============================ ================================
Carrying amount
At 30 April 2025 207,351 55,771 8,864 271,986
================================ ================================ ============================ ================================
At 30 April 2024 230,490 65,810 11,497 307,797
================================ ================================ ============================ ================================
15. Stocks
2025 2024
£ £
Stock 181 1,869
============== =======================
16. Debtors
2025 2024
£ £
Prepayments and accrued income 638 821
Other debtors 50 4,387
-------------- -----------------------
688 5,208
============== =======================

- 19 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

17. Creditors: amounts falling due within one year

2025 2024
£ £
Trade creditors 1,456
Accruals and deferred income 3,186 2,725
Other creditors 626
Other creditors 108
----------------------- -----------------------
3,186 4,915
======================= =======================

18. Pensions

The amount recognised in income or expenditure as an expense in relation to defined contribution plans was £669 (2024: £647). At the year end, there was a liability of £nil (2024: £108) in within other creditors.

19. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At
At 1 May 24 Income Expenditure Transfers
30 April 25
£ £ £ £ £
Unrestricted Fund 131,039 42,343 (67,217) 106,165
================================ ============================ ============================ ============== ================================
At 1 May 23 Income Expenditure Transfers At 30 April 24
£ £ £ £ £
Unrestricted Fund 91,542 29,325 (67,338) 77,510 131,039
============================ ============================ ============================ ============================ ================================

- 20 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

19. Analysis of charitable funds (continued)

At
At 1 May 24 Income Expenditure Transfers 30 April 25
£ £ £ £ £
Community Assets Fund 214,510 - (21,541) - 192,969
WREN 15,980 - (1,598) - 14,382
HBC Our Halton - 3,107 (3,107) - -
Duke of Edinburgh
Award 5,236 18,809 (17,108) - 6,937
Youth Music – Amplify! 3,791 9,770 (13,561) - -
HBC Glow - 14,429 (14,429) - -
Government funding
(UKSPF) Shared
Prosperity Fund 720 - (720) - -
Youth Investment Fund
– Capital 3,088 2,972 (6,060) - -
Youth Investment Fund
– Revenue 2,672 6,720 (9,392) - -
HBC HAF - 2,600 (2,600) - -
HBC ILM Employee
Support - 16,730 (16,730) - -
Cancer Alliance - 2,300 (2,300) - -
-------------------------------- -------------------------------- -------------------------------- -------------------------------- --------------------------------
245,997 77,437 (109,146) - 214,288
================================ ================================ ================================ ================================ ================================
At
At 1 May 23 Income Expenditure Transfers 30 April 24
£ £ £ £ £
Community Assets Fund 236,051 - (21,541) - 214,510
WREN 17,578 - (1,598) - 15,980
Trinity Safe Space 3,054 602 (3,656) - -
HBC Our Halton - 1,678 (1,678) - -
Euroglow Event 1,760 2,000 (1,552) (2,208) -
Duke of Edinburgh
Award 10,583 9,930 (13,784) (1,493) 5,236
Youth Music – Amplify! - 12,750 (8,959) - 3,791
HBC Music – Amplify! - 9,820 (9,820) - -
HBC Glow - 16,938 (16,938) - -
Government funding
(UKSPF) Shared
Prosperity Fund - 10,000 (186) (9,094) 720
Youth Investment Fund
– Capital - 84,251 (16,448) (64,715) 3,088
Youth Investment Fund
– Revenue - 6,360 (3,688) - 2,672
HAF - Theatre for
Rebels - 2,550 (2,550) - -
HBC ILM Employee
Support - 2,321 (2,321) - -
-------------------------------- -------------------------------- -------------------------------- -------------------------------- --------------------------------
269,026 159,200 (104,719) (77,510) 245,997
================================ ================================ ================================ ================================ ================================

- 21 -

Docusign Envelope ID: 650B9C71-5038-4D03-A066-88781490E4DE

LOOSE

Company Limited by Guarantee

Notes to the Financial Statements (continued)

Year ended 30 April 2025

19. Analysis of charitable funds (continued)

Purpose of Restricted Funds

Community Assets Fund paid for the renovation and refurbishment of the Queens Hall Studio building into a Community Music & Creative Arts Centre.

WREN provided funding for a portion of the capital works to the Queens Hall Studio Building.

Duke of Edinburgh Award provides weekly sessions for youths including summer camping excursions and an annual awards ceremony.

20. Analysis of net assets between funds

Unrestricted Restricted Total Funds
Funds Funds 2025
£ £ £
Tangible fixed assets 64,635 207,351 271,986
Current assets 44,716 6,937 51,653
Creditors less than 1 year (3,186) (3,186)
-------------------------------- -------------------------------- --------------------------------
Net assets 106,165 214,288 320,453
================================ ================================ ================================
Unrestricted Restricted Total Funds
Funds Funds 2024
£ £ £
Tangible fixed assets 77,307 230,490 307,797
Current assets 58,647 15,507 74,154
Creditors less than 1 year (4,915) (4,915)
-------------------------------- -------------------------------- --------------------------------
Net assets 131,039 245,997 377,036
================================ ================================ ================================

21. Related parties

Any connections between a trustee of the charity must be disclosed to the full board of trustees. No transactions with related parties were undertaken such as are required to be disclosed.

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