**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 ## **Issuer** MAR Kilshaw Limited **Document generated** Mon, 23rd Mar 2026 16:19:40 GMT **Document fingerprint** 6ddf9c7c677b4d5a00d2325b99d7545c ## **Parties involved with this document** ## **Document processed** ## **Party + Fingerprint** 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** ## **Date** ## **Action** Mon, 23rd Mar 2026 16:19:40 GMT Mon, 23rd Mar 2026 16:19:40 GMT Mon, 23rd Mar 2026 16:19:40 GMT Mon, 23rd Mar 2026 16:19:40 GMT Mon, 23rd Mar 2026 16:19:40 GMT Mon, 23rd Mar 2026 16:19:47 GMT Mon, 23rd Mar 2026 16:19:47 GMT Mon, 23rd Mar 2026 16:19:48 GMT Mon, 23rd Mar 2026 16:20:40 GMT Mon, 23rd Mar 2026 16:20:53 GMT Mon, 23rd Mar 2026 16:20:53 GMT Mon, 23rd Mar 2026 16:20:54 GMT Mon, 23rd Mar 2026 16:21:37 GMT Mon, 23rd Mar 2026 16:21:53 GMT Mon, 23rd Mar 2026 16:22:59 GMT Mon, 23rd Mar 2026 16:22:59 GMT Mon, 23rd Mar 2026 16:22:59 GMT Mon, 23rd Mar 2026 16:22:59 GMT Mon, 23rd Mar 2026 16:22:59 GMT 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: https://api.signable.app/shareable/envelope?t=a35ea21a-2b89-43cf-b714-a 394af042a66 (84.64.242.32)