COMPANY REGISTRATION NUMBER.. 07076579
CHARITY REGISTRATION NUMBER: 1159573
Liver Care and Housing Ltd
Company Limited by Guarantee
Unaudited Financial Statements
31 March 2024
GIBSON SCHOFIELD LTD
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens
WA10 1FY

Liver Care and Housing Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2024
Page
Trustees, annual report (incorporating the director's report)
Independent examiner's report to the trustees
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements

Liver Care and Housing Ltd
Company Limited by Guarantse
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2024
The trustees, who are also the directors for the purposes of company law, present their report and the
unaudited financial statements of the charty for the year ended 31 March 2024.
Referonce and admlnlstrative details
Reglstered charity name
Liver Care and Housing Ltd
Charlty registration number
1159573
Company registration number 07076579
Princlpal office and registered 68 Walton Vale
office
Liverpool
L9 2BU
England
The tru8t888
D Kilduff
J Moran
M Hynes
Company secretary
M Hynes
Accountants
Gibson Schofield Ltd
Chartered accountant
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens
WA10 1FY

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustses. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Structure. governance and management
Goveming document
Liver Care Ltd, incorporated in England and Wales on 14 November 2009, is governed by its
Memorandum and Articles of Association dated 14 November 2009. It is registered as a charity with the
Charity Commission. Members of the Company each agree to contribute up to £1 in the event of the
charity winding up.
Appointment of trustees
As set out in the Articles of Association the trustees may appoint one of their number to be the Chair.
One half of the trustees shall retire annually by rotstion but may be reappointed. All members are
circulated with the invitations to nominate trustees prior to the AGM advising them of the retiring trustee
and requesting nominations for the AGM. When considering the appointment of trustees the board has
regard to the requirement of the specialist skills needed.
Trustee induction and training
Potential new trustees attend meetings of the Board for a period to enable them to meet the trustees
and to become familiar with the committee and the decision making processes, the business plan and
recent financial performance of the charity. During this time they are also made aware of their legal
obligations under charity and company law and the content of the Memorandum and Articles of
Association, before being formally appointed.
Organisation
The charity is administered by a board of trustees, the board meets at least quarterly to discuss all
operational matters.
Risk Management
The trustees have a risk management strategy which comprises a regular review of the risks the charity
may face, the establishment of systems and procedures to mitigate those risks identified and the
implementation of procedures designed to minimise and potential impact on the charity should those
risks rnaterialise. The systems are subject to ongoing review and development.
Objectlves and actlvltles
The objectives of the charity as defined in the Memorandum and Articles of Association are 'to provide
supported accommodation to vulnerable adults and to provide home care services to people in need of
care including physical disabled people, mentally impaired people and people who suffer from
substance abuse,

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2024
Achievements and performance
Liver Care and Housing's main core business is delivering housing with support to vulnerable adults,
these services are funded by local authorities, and local authorities have been subject to substantial
financial constraints, impacting on services like LCH.
Nevertheless, during the financial year 2023 - 2024 LCH has continued to expand and now provides 24
units of accommodation to vulnerable adults.
LCH has submitted its preliminary application to the Regulator of Social Housing with the aim of
becoming a registered social landlord. During 2023 - 2024, LCH has worked closely with consultant
company Campbell Tickell, who have supported us through this process, and we intend to continue
working with this consultant company, through the detailed stage of the application process.
LCH has adopted the Charity Governance Code for smaller charities, and by applying the code, it
ensures transparency by the board.
The Charity Governance Code has seven main principles: _
Organizational Purpose- to achieve long term financial stability, to ensure long term longevity
and legacy of providing services to those that need them most. Keeping the culture, purpose,
our values, and service users at the heart of what we do.
Leadership - LCH is led by a board who have a vast level of experience, and expertise in their
individual field which is very relevant to the organizations main business.
Integrity the board at LCH acts with integrity, adopting values and creating a culture which
help achieve the organizations charitable purposes.
Decision-making, risk and control the board ensures its decision-making pro￿sseS are
informed, rigorous and timely and that effective delegation, control and risk assessment and
management systems are set up and monitored.
Board Effectiveness - the board works as an effective team, using the appropriate balance of
skills, experience, backgrounds and knowledge to make informed decisions.
Equality, diversity and inclusion
the board leads the organization in being transparent and
accountable, the organization respects and values the diversity ofour people, we are committed
to embedding and inclusive environments for our people and tenants.
Openness and accountability - the organization has clear poli¢i8s on who can be a member of
the charity, has clear, accurale and up to date membership records, tells members about the
charities work, looks for values and considers members views on key issues.
LCH has continued to work with The Investors in People during 2023 - 2024 because we value and
invest highly in our work force.
At LCH we anticipate the next 12 months to be more profitable, because LCH was donated a house and
although it will be let out as social housing there is no rent or loan to pay on this propety.
If LCH is successful with its application to become a registered social landlord, LCH will then be able
to register with Homes England and Can then access grants to purchase property and it is a long-term
goal for LCH to eventually build new social housing propety in the Merseyside area.

Our Values
Quality - We focus on delivering positive outcomes for our tenants. We have high standards, providing
efficient and effective Servi￿S.
Integrity - We act with integrity and honesty in all we do.
Ambition- We invest in and care for our people and communities. We seek opportuntties to grow our
business.
Inclusion - We respect and value the diversity of our people. We are committed to embedding an
inclusive environment for our people and tenants.
Risk Mana
ement
The Trustees identify that there are risks, which the charity is exposed to each financial year. The charity
is currently completing a Risk Management Plan. Once this is complete, the Trustees will review these
risks and establish systems to mitigate those risks. At the present time, the Board is comfortable with
the systems in place.
Financlal revi8w
In the opinion of the trustees, the level of reserves is adequate given the level of activity within the
company. The trustees will review the reserves policy in the light of future plans and developments. The
actual reserves at the balance sheet date were £232,703 (2023 £142,365) ofwhich all are unrestricted.
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 2 October 2024 and signed on behalf of the board of
trustees by:
D Kilduff
Trustee
M Hynes
Trustee
Dtr-10-

Liver Care and Housing Ltd
Company Limitad by Guarantee
Independent Examiner's Report to the Trustees of Liver Care and Housing Ltd
Year ended 31 March 2024
I report on the financial statements for the year ended 31 March 2024, which comprise the statement of
financial activities (including income and expenditure account). statement of financial position and the
related notes.
Respective responsibllities of trustees and examlner
The trustees (who are also the directors of the company for the purposes of company law) are
responsible for the preparation of the financial statements. The 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 needed. The charity's gross income exceeded £250,000 and l am qualified
to undertake the examination by being a qualified member of the Association of Certified Chartered
Accountants.
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,.
to follow the procedures laid down in the general Directions given by the Charity Commission under
section 145(5)(b) of the 2011 Act,- and
to state whether particular matters have come to my attention.
Basis of Independent examlnerfs 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
audrt 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 next statement.

Liver Care and Housing Ltd
Company Limitsd by Guarante8
Independent Examiner's Report to the Trustees of Liver Care and Housing Ltd
(continued)
Year ended 31 March 2024
Independent examinerfs 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 accordan￿ with section 386 of the Companies Act 2006, and
to prepare accounts which accord with the accounting records, comply with the accounting
requirements of section 396 of the Companies Act 2006 and with the methods and principles
of the Statement of Recommended Practi￿.. 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.
GIBSON SCHOFIELD LTD
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens
WA10 1FY

Liver Care and Housing Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
31 March 2024
2024
Unrestricted
funds Total funds Total funds
2023
Income and endowments
Donations and legacies
Other trading activities
Total income
811,555
189,850
1,001,405
811,555
189,850
733,422
164,342
897,764
1,001,405
Expenditure
Expenditure on raising funds..
Costs of raising donations and legacies
Total expendlture
911,067
911,067
911,067
911,067
936,651
936,651
Not Incomel(expendlture) and net movement In funds
90,338
90,338
(38,887)
Reconclliation of funds
Total funds brought forward
Total funds carriod forward
142,365
142,365
232,703
181,252
232,703
142,365
The statement of financial activities includes all gains and losses recognised in the year.
All income and expendrture derive from continuing activities.
The notes on pages 8 to 14 forni part of these financlal statements.

Liver Care and Housing Ltd
Company Limited by Guarantse
Statement of Financial Position
31 March 2024
2024
2023
Flxed assets
Tangible fixed assets
12
341.499
238,986
Current assets
Debtors
Cash at bank and in hand
13
33.050
46,379
79,429
13,573
74,815
88,388
Creditors: amounts falling due within one year
Net current assets
14
31 N07
14,065
74,323
48,022
389,521
Total assets less current liabilities
313,309
Creditors: amounts falling due after more than
one year
15
156,818
170,944
Net assets
232,703
142,365
Funds of the charlty
Unrestricted funds
232,703
232,703
142,365
Total charlty funds
17
142,365
For the year ending 31 March 2024 the charity was entitled to exemption from audit under section 477
of the Companies Act 2006 relating to small companies.
Directors, responsibilities..
The members have not required the company to obtain an audit of its financial statements for th8
year in question in accordance with 5eGtion 476.
The directors acknowledge their responsibilities forcomplying with the requirements of the Actwith
respect to accounting records and the preparation of financial statements.
These financial ststements 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 2
October 2024, and are signed on behalf of the board by:
D Kilduff
Trustee
M Hynes
Trustee
OCS-L

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements
Year ended 31 March 2024
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 68 Walton Vale,
Liverpool, L9 2BU, England.
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 IFRS 102) (Charities
SORP (FRS 102)) and the Charities Act 2011.
Accounting policies
Basls 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.
Disclosure 8xemption$
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial
statements are consolidated into the financial statements of (enter name of group financial
statements) which can be obtained from {enter detail). As such, advantage has been taken of the
disclosure exemptions available under paragraph 1.12 of FRS 102.
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 expectation5 of
future events that are believed to be reasonable under the circumstances.
Fund accountlng
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.

Liver Care and Housing Ltd
Company Limited by Guarantea
Notes to the Financial Statements (continued)
Year ended 31 March 2024
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 charty and the amount can be reliably measured. The following specific policies are
applied to particular categories of income-.
income from donations or grants is recognised when there is evidence of entitlement to the
gift, re￿ipt is probable and its amount can be measured reliably.
legacy income is recognised when re￿ipt is probable and entitlement is established.
income from donated goods is measured at the fair value of the goods unless this is
impractical to measure reliably, in which case the value is derived from the cost to the donor
or the estimated resale value. Donated facilities and services are recognised in the accounts
when received if the value can be reliably measured. No amounts are included for the
contribution of general volunteers.
income from contracts for the supply of services is recognised with the delivery of the
contracted service. This is classified as unrestricted funds unless there is a contractual
requirement for It to be spent on a particular purpose and returned if unspent. in which case
it may be regarded as restricted.
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:
expenditure on raising funds includes the costs of all fundraising activities, events, non-
charitsble trading activities, and the sale of donated goods.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that fvrther its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governance of the charity apportioned to charitable
activities.
other expenditure includes all expenditure that is neither related to raising funds for the charity
nor part of its expenditure on charitable activities.
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
be￿een the activities they contribute to on a reasonable, justifiable and consistent basis.
Tangible assets
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.

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (continued)
Tangible assets (continued)
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 Ioss 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=
Fixtures and fittings
Motor vehicles
Equipment
100/0 Straight line
25 % slraight line
25Q/o Straight line
Impalrnient of flxed assets
A review for indicators of impairment is carried out at each reporting date, with the ￿e0Verable
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.
Financial instruments
A financial asset or a financial liability is recognised only when the charity becomes a paty to the
contractual provisions of the instrument.
Basic financial instruments are initially recognised at the amount re￿1vable or payable including
any related transaction costs.
Current assets and current liabilities are subsequently measured at the cash or otherconsideration
expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.
10-

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Accounting policies (continued)
Financial instruments {contlnued)
Where investments in shares are publicly traded or their fair value can otherwise be measured
reliably, the investment is subsequently measured at fair value with changes in fair value
recognised in income and expenditure. All other such investments are subsequently measured at
cost less impairment.
Other financial instruments, including derivatives, are initially recognised at fair value, unless
payment for an asset is deferred beyond normal business terms or financed at a rate of interest
that is not a market rate, in which case the asset is measured at the present value of the future
payments discounted at a market rate of interest for a similar debt instrument.
Other financial instruments are subsequently measured at fair value, with any changes recognised
in the statement of financial activities, with the exception of hedging instruments in a designated
hedging relationship.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence
of impairment at the end of each reporting date. If there is objective evidence of impairment, an
impairment loss is recognised under the appropriate heading in the statement offinancial activities
in which the initial gain was recognised.
For all equity instruments regardless of significance, and other financial assets that are individually
significant, these are assessed individually for impairment. Other financial assets are either
assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised immediately, to the extent that the reversal does not
result in a carrying amount of the financial asset that exceeds what the carrying amount would
have been had the impairmenl not previously been recognised.
Deflned 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 ofthe discount is recognised as an expense in the
period in which it arises.
Limltsd by guarantee
Liver Care Ltd is a company limited by guarantee and accordingly does not have any share capital.
Every member of the company undertakes to contribute such amount as may be required not
ex￿edIng £1 to the assets of the charitable company in the event of its being wound up while he
or she is a member, or within one year after he or she ceases to be a member.
11

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2024
Donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Donations
Client contribution
Donations type 2
Donations type 3
34,795
4,506
120,000
34,795
4,506
120,000
35,097
20,023
35,097
20,023
Grants
Grants
652,254
811,555
652,254
811,555
678,302
678,302
733,422
733,422
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Rental Income
189,850
189,850
164,342
164,342
Costs of raising donations and legacle8
Unrestricted Total Funds Unrestricted Total Funds
Funds
2024
Funds
2023
Wages and salaries
Pension costs
Rent
Rates & water
Light & heat
Repairs & maintenance
Insurance
Motor vehicle expenses
Accountancy fees
Telephone
Other Offi￿ costs
Depreciation
Profivloss on sale of assets
675,634
10,475
74,470
5,856
4,959
31,531
13,604
13,766
5,045
9,148
49,093
17,486
675,634
10,475
74,470
5,856
4,959
31,531
13,604
13,766
5,045
9,148
49,093
17,486
706,414
10,863
53,632
8,467
11,528
49,558
12,287
10,745
2,728
7,621
43,771
17,487
1,550
936,651
706,414
10,863
53,632
8,467
11,528
49,558
12,287
10,745
2,728
7,621
43,771
17,487
1,550
911,067
911,067
936,651
Net incomellexpenditure)
Net incomel(expenditure) is ststed after chargingl{crediting):
2024
2023
Depreciation of tangible fixed assets
17.487
17,487
12-

Liver Care and Housing Ltd
Company Limitsd by Guarantse
Notes to the Financial Statements (contlnued)
Year ended 31 March 2024
Independent examination fees
2024
2023
Fees payable to the independent examiner for:
Independent examination of the financial statements
1,500
1,500
10. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows..
2024
2023
Wages and salaries
Employer contributions to pension plans
675,634
10.475
706,414
10,863
686,109
717,277
The average head count of employees during the year was 24 {2023: 24). The average number of
full-time equivalent employees during the year is analysed as follows..
2024
No.
2023
No.
Number of staff - type 1
24
24
No employee received employee benefits of more than £60,000 during the year (2023". Nil).
11. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
12. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At 1 April 2023
Additions
199,000
120,000
319,000
13,294
64,633
10,146
287,073
120.000
At 31 March 2024
13,294
64,633
10,146
407,073
Depreclation
At 1 April 2023
Charge for the year
At 31 March 2024
9,302
1,329
10,631
28,639
16,158
44,797
10,146
48,087
17,487
65,574
10,146
Carylng amount
At 31 March 2024
319,000
199,000
2,663
19,836
341,499
238,986
At 31 March 2023
3,992
35,994
13-

Liver Care and Housing Ltd
Company Limited by Guarantse
Notes to the Financial Statements (continued)
Year ended 31 March 2024
13. Debtors
2024
2023
Trade debtors
Other debtors
33,000
50
12,723
850
33,050
13,573
14. Creditors: amounts falling due within one year
2024
2023
Social security and other taxes
Other creditors
10,804
20,603
31,407
10,688
3,377
14,065
15. Credltors: amounts falllng due after more than one year
2024
2023
Bank loans and overdrafts
156,818
170,944
16. Pensions and other post retirement benefits
Defined contributlon plan8
The amount recognised in income or expenditure as an expense in relation to defined contribution
plans was £10.475 (2023: £10,863).
17. Analysls of charltable funds
Unrestrlcted funds
At
Income Expenditure 31 March 24
At 1 April 23
General funds
142,365
1,001,405
(911,067)
232.703
18. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2024
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
341,499
341,499
79,429
79,429
(31,407)
(31,407)
(156.818) (156,818)
232,703
232,703
-14-