REGISTERED COMPANY NUMBER: 07543095 (England and Wales)
REGISTERED CHARITY NUMBER: 1156333
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 July 2025
for
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Contents Year ending 31 July 2025
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
| Pages | |
|---|---|
| Report of the trustees | 1 to 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Accounts | 6 to 9 |
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Report of the Trustees Year ending 31 July 2025
The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of the Statement of Recommended Practice - Accounting and Reporting by Charities (the SORP) applicable to charities preparing their accounts in accordance with Section IA of Financial Reporting Standard I02, the Financial Reporting Standard applicable in the UK.
Reference and Administrative Details
Registered company number : 07543095 Registered charity number: 1156333 Registered office: Drill Sports Centre Grange Road West Birkenhead, CH43 4XE Trustees: Sarah Challoner Dr Catherine Page Carl Sinnott Claire Davies Kira Jessica Richards appointed (19 February 2024) Andrew Philip Stalker appointed (19 February 2024)
Independent Examiner:
MAR Kilshaw Limited, 99 Stanley Road Bootle L20 7DA
Structure, Governance and Management
Governing documents: the charity is a company limited by guarantee, registered number 07543095, and is registered with the Charity Commission, registration number 1156333. It is governed by its Memorandum and Articles of Association. The company was registered in February 2011 and was registered as a charity in March 2014.
Organisation and management: the governing documents set out the procedure by which trustees (who are also directors of the company) are appointed. The trustees are responsible for the management and operation of the charity, including risk management and safety matters. The trustees delegate the day to day running of the charity to the charity's staff.
Objectives and activities: the objectives of the charity are (1) To promote participation in healthy recreation by providing or assisting in the provision of facilities for the playing of sports capable of promoting health; (2) To provide and assist in providing activities and facilities for other recreation or leisure time occupation of such persons who have need for such facilities by reason of their youth, age, infirmity or disablement, poverty or social and economic circumstances or for the public at large in the interest of social welfare and with the object of improving their condition of life. These objects are primarily for the benefit of residents of, and visitors to, the Wirral area.
Page 1
Report of the Trustees For the year ending 31 July 2025
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
The charity operates facilities for participation in a number of sports and also provides coaching to improve skill levels. The facilities are open to everyone.
Achievement and Performance
The charity continued to provide sporting facilities and coaching to local residents and others who wish to participate; the facilities are open to all. The number of people participating in activities each week has increased over the past year and in some areas, we continue to operate at near capacity. The partnership with Autism Together continues to provide sessions for their members - these sessions are therapeutic as well as enjoyable for those participating. We have again made some small additions to our facilities during the year so that we are better able to meet the needs of all users, whatever their skill level.
During the year, the premises managed by Birkenhead Community Development Committee continued to be shared between Birkenhead Trampoline Club and Wirral Gymnastics Club, resulting in a consistently high level of utilisation. The directors continue to be optimistic that there are synergies from the increased utilisation of the facilities and the sharing of overhead costs, however these have been diminished by the prevailing economic conditions and increase in costs, in particular utility costs and wages.
The aims of the charity have been furthered however by the sharing of the facilities, ensuring that there are more opportunities to promote healthy recreation for a wide range of Wirral residents.
Risk Management
The trustees continue to identify and consider the major risks to which the charity is exposed. This involves identifying the types of risk the charity faces, prioritising them in terms of potential impact and likelihood of occurrence and identifying means of reducing the risks. The charity’s system of internal control is designed to provide reasonable but not absolute assurance against material misstatement or loss. The trustees are satisfied that the systems in place minimise their exposure to the major risks.
| Financial Review Results for the year: The total income for the year was Resulting in a surplus for the year of |
£ £ 339,311 2024: 345,448 (6,690) (Deficit) 2024: 17,687 |
£ |
|---|---|---|
The deficit for the year of £6,690 reflects a combination of rising operating costs and reduced income compared with the prior year. In particular, the previous year’s grant income of £7,500 did not reoccur, and the club has experienced significant increases in utility costs and wage expenditure following the rise in the National Minimum Wage.
The trustees made a conscious decision not to pass these additional costs directly on to members in order to maintain accessibility and participation in trampolining and gymnastics activities. While this has impacted the financial result for the year, the trustees remain committed to prudent financial management and continue to review cost control measures and income opportunities to ensure the long-term sustainability of the club and the continued provision of sporting and recreational facilities for the community.
Reserves: The trustees have considered the charity’s need to maintain appropriate reserves in order to ensure the continuity of its activities and to provide a buffer against unforeseen financial pressures. The trustees aim to hold unrestricted reserves equivalent to approximately three months’ operating expenditure.
At the year end, the level of unrestricted reserves was below this target. This reflects the impact of ongoing economic pressures and increased operating costs. The trustees are committed to rebuilding reserves to the target level and will monitor financial
formance regularly to support this objective."
23 Mar 2026 Claire Davies Director and Trustee Date
Page 2
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Independent Examiner's Report to the Trustees of Birkenhead Community Development Committee
For the year ending 31 July 2025
I report on the accounts for the year ended 31 July 2025, set out on pages 4 to 9
Respective Responsibilities of trustees and Examiner
The charity's trustees (who are also the directors for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent examination is required.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
-
examine the accounts under Section 145 of the 2011 Act;
-
follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and - state whether particular matters have come to my attention
Basis of the Independent Examiner's Report
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statements below.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention:
-
(1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Sections 386 and 387 of the Companies Act 2006; and
-
to prepare accounts which accord with the accounting records, comply with the requirements of Sections 395 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities have not been met; or
-
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Claire Riley MAR Kilshaw Limited 99 Stanley Road 23 Mar 2026 Bootle Liverpool L20 7DA
Page 3
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Statement of financial activities For the year ending 31 July 2025
| Note INCOME 2a b. Voluntary income: 2b 2c d. Income from investments: 2d e. Income from sales of fixed assets 2e TOTAL INCOME EXPENDITURE a. Delivery of Charitable Activities 3a b. Marketing and publicity 3b c. Premises costs 3c d. Administration 3d 3e f. Governance Costs 3f TOTAL EXPENDITURE NET INCOMING / OUTGIONG RESOURCES BALANCE BROUGHT FORWARD AT 1st AUGUST 2024 BALANCE CARRIED FORWARD AT 31 JULY 2025 a. Income from charitable activities c. Income from charitable & ancillary trading e. Costs of fundraising and trading |
Unrestricted Restricted TOTAL FUNDS funds funds 2025 2024 £ £ £ £ |
|---|---|
| 329,513 0 329,513 329,727 200 0 200 7,500 9,598 0 9,598 8,221 0 0 0 0 0 0 0 0 0 0 0 0 |
|
| 339,311 0 339,311 345,448 |
|
| 283,852 0 283,852 274,935 0 0 0 0 47,963 0 47,963 37,929 11,192 0 11,192 12,062 0 0 0 0 2,994 0 2,994 2,836 |
|
| 346,001 0 346,001 327,761 |
|
| (6,690) 0 (6,690) 17,687 31,283 0 31,283 13,596 24,593 0 24,593 31,283 |
Page 4
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Balance sheet
As at 31 July 2025
| Note FIXED ASSETS Tangible fixed assets 5 CURRENT ASSETS Debtors 7 Cash at bank & in hand LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 8 NET CURRENT ASSETS TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS Unrestricted Restricted |
2025 £ 17,608 1,238 6,646 7,885 900 6,985 24,593 24,593 24,593 0 24,593 |
2024 £ |
|---|---|---|
| 19,015 0 15,724 |
||
| 15,724 3,456 |
||
| 12,268 | ||
| 31,283 | ||
| 31,283 | ||
| 31,283 0 |
||
| 31,283 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.
The members have not required the charitable company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibility for:
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of he Companies Act 2006
(b) preparing financial statements which give a true and fair view of the state of affairs as at the end of each financial year and of its surplus or deficit for each financial year in accordance with Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as they are applicable to the charitable company.
These financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Charities Act 2011 and the Companies Act 2006.
23 Mar 2026
These financial statements were approved by the Board of Trustees on and were signed on its behalf by:
Claire Davies
The notes form part of these financial statements.
Page 5
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts For the year ending 31 July 2025
1. Accounting Policies
Basis of preparation of financial statements: The financial statements of the Charity are prepared in accordance with the Statement of Recommended Practice - Accounting and Reporting by Charities (the SORP) applicable to charities preparing their accounts in accordance with Section IA of Financial Reporting Standard I02, the Financial Reporting Standard applicable in the UK and the Republic of Ireland, the Charities Act 2011 and the Companies Act 2006. The accounts are prepared under the historical cost convention.
Income: All income included in the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Voluntary income is received by way of gifts, donations and grants and is included in the Statement of Financial Activities when received. Grants where entitlement is conditional on the delivery of a specific performance by the charity are recognised when the charity becomes unconditionally entitled to the grant. Subject to this limitation, all grants are recognised when receivable.
Donated goods, services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers is not included.
Gifts donated for resale are included as incoming resources within activities for generating funds when they are sold.
Income from investments is included in the year in which it is receivable.
Expenditure: expenditure is accounted for on an accruals basis as a liability is incurred. The following specific policies are applied to expenditure:
Where any VAT is incurred and cannot be fully recovered, that VAT is reported as part of the expenditure to which it relates.
Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be directly attributed to such an activity and those of an indirect nature necessary to support them.
Governance costs are those which are incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.
Tangible fixed assets: depreciation is provided at the following rates in order to write each asset off over its estimated useful life:
| Sports Equipment - Mats | 7% straight line |
|---|---|
| Sports Equipment - Frames and Belts | 5% straight line |
| Sports Equipment - Apparatus | 10% straight Line |
| Sports Equipment - Beds | 20% straight line |
| Office Equipment | 25% straight line |
| Furniture and Fixtures | 20% straight line |
Taxation: the charity is exempt from Corporation Tax on its charitable activities.
Fund Accounting: funds are accounted for in line with the following principles:
Unrestricted funds can be used at the discretion of the trustees for any of the charity's charitable objects.
Restricted funds can be used only for particular restricted purposes within the objects of the charity, Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Page 6
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2025
2. Income
| a. Income from charitable activities Fees from members Membership income Other operational income b. Voluntary income: Grants Fund raising Donations c. Income from charitable & ancillary trading Café income Space rental d. Income from investments: Interest receivable e. Income from sales of fixed assets Surplus on sale of assets TOTAL INCOME |
Unrestricted Restricted TOTAL FUNDS funds funds 2025 2024 £ £ £ £ |
|---|---|
| 305,272 0 305,272 319,782 1,139 0 1,139 561 23,102 0 23,102 9,384 |
|
| 329,513 0 329,513 329,727 0 0 0 7,500 0 0 0 0 200 0 200 0 |
|
| 200 0 200 7,500 1,283 0 1,283 1,188 8,315 0 8,315 7,033 |
|
| 9,598 0 9,598 8,221 0 0 0 0 0 0 0 0 |
|
| 339,311 0 339,311 345,448 |
Page 7
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts For the year ending 31 July 2025
3. Expenditure
| a. Delivery of Charitable Activities Wages and salaries Sub-contractor payments Purchased goods and services Depreciation of fixed assets b. Marketing and publicity c. Premises costs Rent & rates Building Repairs and maintenance Heat, light & power Other building costs d. Administration Printing, stationery & telephone IT costs Insurance Other administrative expenses e. Costs of fundraising and trading f. Governance Costs TOTAL EXPENDITURE 4. Staff Costs Wages & salaries Social Security costs Pension costs |
Unrestricted Restricted TOTAL FUNDS funds funds 2025 2024 £ £ £ £ |
Unrestricted Restricted TOTAL FUNDS funds funds 2025 2024 £ £ £ £ |
|---|---|---|
| 226,652 0 226,652 220,566 32,006 0 32,006 29,693 20,539 0 20,539 20,522 4,656 0 4,656 4,155 |
||
| 283,852 0 283,852 274,935 0 0 0 0 0 0 0 0 2,830 0 2,830 0 40,832 0 40,832 31,795 4,301 0 4,301 6,133 |
||
| 47,963 0 47,963 37,929 3,191 0 3,191 2,611 577 0 577 510 5,631 0 5,631 8,702 1,793 0 1,793 240 |
||
| 11,192 0 11,192 12,062 0 0 0 0 2,994 0 2,994 2,836 |
||
| 346,001 0 346,001 327,761 |
||
| 2025 2024 £ £ |
||
| 210,890 207,050 11,197 9,896 4,565 3,620 |
||
| 226,652 220,566 |
Page 8
BIRKENHEAD COMMUNITY DEVELOPMENT COMMITTEE
Notes to the accounts
For the year ending 31 July 2025
5. Fixed Assets
| 5. Fixed Assets | |||
|---|---|---|---|
| Tangible fixed assets: Frames & Gym Belts Apparatus Mats £ £ £ Gross book value at 1st August 2024 12,330 85,567 51,937 additions during year 1,000 0 0 disposals 0 0 0 Gross book value at 31 July 2025 13,330 85,567 51,937 Depreciation at 1st August 2024 9,281 72,792 51,577 charge for the year 667 2,136 30 disposals 0 0 0 Depreciation at 31 July 2025 9,947 74,928 51,607 Net book value at 31 July 2025 3,383 10,639 330 Net book value at 31 July 2024 3,049 12,774 360 6. Analysis of Net Assets by Fund Fixed Assets Current Assets Current Liabilities Fund Balance 7. Debtors Other debtors Prepayments 8. Liabilities Amounts falling due within one year: Accruals Creditors for goods & services |
Frames & Gym Belts Apparatus Mats £ £ £ |
Office Eqpmt, Furniture & Beds Fittings Total £ £ £ |
|
| 12,330 85,567 51,937 1,000 0 0 0 0 0 |
30,704 15,564 196,102 2,249 0 3,249 0 0 0 |
||
| 13,330 85,567 51,937 9,281 72,792 51,577 667 2,136 30 0 0 0 |
32,953 15,564 199,351 27,970 15,467 177,087 1,726 97 4,656 0 0 0 |
||
| 9,947 74,928 51,607 3,383 10,639 330 |
29,696 15,564 181,743 3,257 0 17,608 |
||
| 3,049 12,774 360 |
2,734 97 19,015 |
||
| Unrestricted Restricted TOTAL funds funds 2025 £ £ £ |
|||
| 17,608 0 17,608 7,885 0 7,885 (900) 0 (900) |
|||
| 24,593 0 24,593 |
|||
| 2025 2024 £ £ |
|||
| 1,238 0 0 0 |
|||
| 1,238 0 |
|||
| 2025 2024 £ £ |
|||
| 900 900 0 2,556 |
|||
| 900 3,456 |
Page 9
==> picture [170 x 52] intentionally omitted <==
Issuer
MAR Kilshaw Limited
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Document fingerprint 6ddf9c7c677b4d5a00d2325b99d7545c
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Mon, 23rd Mar 2026 16:20:52 GMT Mon, 23rd Mar 2026 16:22:59 GMT
Claire Riley - Signer (16913ea8b5d745beace1df9075d13764) Claire Davies - Signer (0c67ff8b015eea379c7b0f9947583273)
Audit history log
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Envelope generated with fingerprint 55edcbd46e8e1dd9a8e76f41400471f8 (18.133.63.166) Document generated with fingerprint 6ddf9c7c677b4d5a00d2325b99d7545c. (18.133.63.166) Claire Riley has been assigned to this envelope. (18.133.63.166) Claire Davies has been assigned to this envelope. (18.133.63.166) Envelope has been set to automatically remind the active signer every 1 day(s). (18.133.63.166) Envelope generated Sent the envelope to Claire Riley for signing Document emailed to party email Claire Riley viewed the envelope (62.31.110.138) Claire Riley signed the envelope (62.31.110.138) Sent the envelope to Claire Davies for signing (62.31.110.138) Document emailed to party email Claire Davies viewed the envelope (84.64.242.32) Claire Davies viewed the envelope (9.169.124.21) Claire Davies signed the envelope (84.64.242.32) This envelope has been signed by all parties (84.64.242.32) Signed document confirmation emailed to party email (84.64.242.32) Signed document confirmation emailed to party email (84.64.242.32) Signed document confirmation emails have been sent to all parties. Document URL:
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