COMPANY REGISTRATION NUMBER: 07076579
CHARITY REGISTRATION NUMBER: 1159573
Liver Care and Housing Ltd
Company Limited by Guarantee
Financial Statements
31 March 2025
GIBSON SCHOFIELD LTD
Chartered accountants & statutory auditor
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens

Liver Care and Housing Ltd
Company Limited by Guarantee
Financial Statements
Year ended 31 March 2025
Page
Trustees, annual report (incorporating the directorfs report)
Independent auditor's report to the members
Statement of financial activities (including income and
expenditure account)
Statement of financial position
Notes to the financial statements
10
11

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report)
Year ended 31 March 2025
The trustees. who are also the directorg for the purposes of company law. present their report and the
financial statements of the charity for the year ended 31 March 2025.
Reference and administrative details
Liver Care and Housin9 Ltd
1159573
Registered charity name
Charity registration number
Company registration number 07076579
Principal office and registered 68 Walton Vale
office
Liverpool
L9 2BU
England
The trustees
J Gibt)ons
J Hourihan
D Kilduff
A Lunt
J J Moran
M Hynes
(Appointed 18 September 2024)
(Appointed 18 September 2024)
{Appointed 18 September 2024)
(Retired 9 April 2024)
Company secretary
D Kj'lduff
Auditor
Gibson Schofield Ltd
Chartered accountants & statutory auditor
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens
WA10 1FY
Bankers
HSBC (Midland)
197 Stsnley Road
Bootle
Liverpool
L20 3DX

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustees. Annual Report (Incorporating the Director's Report) (contlnued)
Year ended 31 March 2025
Structure, gov¢rnance and managémont
The charity is established as a Company Limited by Guarantee and is governed by its Articles of
Association of Liver Care and Housing Ltd.
The chanty is managed by a Board of Trustees, who are responsible for ensuring that the charity
operates in accordance with its governing document and charity law.
Trustees are appointed in accordance with the goveming document. New trustees receive an
induction which includes information on the charity's objectives, activities. governance, and their legal
responsibilities.
The trustees confirm that the charity adopts the small Chanty Code and considers it an essential
framework for good governance. During the year, the trustees have met on a regular basis to manage
the charity's activities. They have met more frequent this year because the charity is working towards
becoming a Registered Social Landlord.
They maintained oversight of finances, reviewed risks,
reviewed and approved policies, ensured the charity continued to operate in line with its aims and
legal requirements
Objectives and activities
The charity's objectives are:
The relief of people living in the Merseyside area suffering poverty, hardship and distress by reason of
youth, age, ill-health, disability, financial hardship or other disadvantage by the Provision of
accommodation, including social housing, support and advice.
The trustees have had due regard to the Charity Commission's guidance on public benefit when
planning the charity's activities and believe that these activities further the charity's charitable
purposes for the benefit of the public.

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Director's Report) (contlnuw
Year ended 31 March 2025
Achievements and porformanee
During the year. the charity undertook the following main activities in furtherance of its objectives..
Continued to offer 24 units of living accommodats'on to vulnerable adults.
Continued to dp.liver care and support to the vulnerable tenants who occupie(J these homes
and delivered care and support to a small number of other vulnerable adults who reside in
their own homes, in the nearby community.
Continued to work towards registering as a Registered Social Landlord so the charity is in a
stronger position to grow.
Key achievements during the year included-.
Achieved a positive outcome from the Regulator of Social Housing who agreed the charity
meets the criteri3 and allowed us through the preliminary stage of the application, and now
through to the detailed stage of the application to become registered.
During the year, we supported around 40 vulnerable adults with complex physical andlor
mental health needs. By providing stable housing and tailored support, we helped Individuals
maintain accommodation, improve wellbeing. and avoid crisis. Without this intervention, many
would have been at high risk of hospital admission, Involvement with the criminal justice
system, or homelessness. Our work has therefore delivered meaningful improvements in
individual lives while reducing pressure on statutory services.
Despite the challenges most providers like us are facing such as staff fetenb'on and increased costs,
the charity continued to deliver services and support to its beneficiaries.
Financial review
The charity's financial position at the end of the year was stable.
Total income for the year was £1,057.474 derived mainly from".
Grants and Rents
Total expenditure for the year was £1,129,842 primarily spent on:
Staff Wages and Business Running Costs
The year resulted in a deficit of £72.368, although there was a deficit this money has been invested in
professional services so charity can become a RSH provider and this is a one-off investment, and
charity also invested money into a building which can be used for many years to come by our service
user group The charity continues to receive a steady flow of referrals into the service from Local
Authonties The charity can access money quickly if this was needed with approval from our board,
because the charity owns property which is not subject to any loan or mortgage.

Reserves Policy
The trustees have established a reserves policy to ensure the charity can meet its obligations and
manage unforeseen circumstances.
The policy is to hold reserves of approximately £100,000 represenkn.ng months of operating costs.
At the year end, free reserves stood at £160.335 which the trustees consider to be in line with policy.
Risk Management
The trustèes regularfy review the major risks faced by the charity.
Key risks identified include..
The trustees regularty review the major risks faced by the charity Key risks include financial
and operational risks These risks are managed through appropriate financial controls. policies
and procedures, insurance, and contingency planning.
The charity's Chartered Accountants are carying out a ple￿ of work within months of
these accounts being approved by the board. To come in and assess the charity financial
controls are fit for purpose.
Plans for the Future
In the coming year, the trustees plan to..
Appoint two more Twstees who have experien￿ of running registered housing associations
and who would share their experience and support to help our charity to grow.
To be successfvl with the submission of our detailed application to the Regulator of Social
Housing.
To obtain more properties so we can hou* and help more vulnerable people in the
Merseyside area.
The trustees will continue to review govemance, financial sustainability, and Servi￿ delivery to ensure
the charity remains effective and compliant.

Trustees. responsibilities statement
The trustees, who are also directors for the purposes of company law, are responsible for preparing
the trustees, report and the financial statements in accordance with applicable law and United
Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the charity trustees to prepare financial statements for each year which give
true and fair view of the state of affairs of the charitable company and the incoming resources and
application of resources, including the income and expenditure, for that period.
In preparing these financial statements, the twstees are required to..
select suitable accounting policies and then apply them consistently-
observe the methods and principles in the applicable Charities SORP:
make judgments and accounting estimates that a￿ reasonable and prudent;
prepare the financial statements on the going concem basis unless it is inappropriate to presume
that the charity will continue in business.

Liver Care and Housing Ltd
Company Limited by Guarantee
Trustees, Annual Report (Incorporating the Directorfs Report) (continued)
Year ended 31 March 2025
The trustees are responsible for keeping adequate accounting records that are sufficient to show and
explain the charity's transactions and disclose with reasonable accuracy at any tsme the financial
position of the charity and enable them to ensL5re that the financial statements comply with the
Companies Act 2006 They are also responsible for safeguarding the assets of the charity and hence
for taking reasonable steps for the prevention and detection of fraud and other Irregularities_
Auditor
Each of the persons who is a trustee at the date of approval of this report confirms that..
so far as they are aware, there is no relevant audit infomiation of which the charity's auditor is
unaware.. and
they have taken all steps that they ought to have taken as a trustee to make themselves aware of
any relevant audit information and to establish that the chanty's auditor is aware of that
information.
The auditor is deemed to have been re-appointed in accordance with section 487 of the Companies
Act 2006.
Small company provisions
This report has been prepared in accordance wth the provisions applicable to companies entitled to
the small companies exemption.
The trLSStees' annual report was approved on 26th January 2026 and signed on behalf of the board of
trustees by.
D Kilduff
Trustee
M Hynes
Trustee

Liver Care and Housing Ltd
Company Limited by Guarantee
Independent Auditor's Report to the Members of Liver Care and Housing Ltd
Year ended 31 March 2025
Opinion
We have audited the financial statements of Liver Care and Housing Ltd (the 'charity'} for the year
ended 31 March 2025 which comprise the statement of financial activities (including income and
expenditure account), statement of financial position and the related notes, including a summary of
significant accounting policies. The financial reporting framework that has been applied in their
preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The
Financial Reporting btandaro applicable in tlie UK and Republic of Ireland (United Kingdom Generally
Accepted Accounts'ng Practice).
In our opinion the financial statements..
give a true and fair view of the state of the charity's affairs as at 31 March 2025 and of its
incoming resources and application of resources. including its income and expenditure, for the
year then ended",
have been properfy prepared in ar£ordan￿ with United Kingdom Generally Accepted
Accounting Practice..
have been prepared in accordan￿ with the requirements of the Companies Act 2006.
Basis for opinion
We conducted our audit in accordance with Intemational Standards on Auditing (UK) (ISAS (UK)) and
applicable law. Our responsibilities under those standards are further described in the auditor's
responsibilities for the audit of the financial statements secbon of our reporL We are independent of
the charity in accordan￿ with the ethical requirements that are relevant to our audit of the financial
statement5 in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical
responsibilities in accordance with these requirements We believe that the audit evidence we have
obtained is sufficient and appropriate to provide 2 basis for our opinion
Conclusions relating to going concern
In auditing the financial statements, we have concluded that the trustees. use of the going concern
basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have perfonned, we have not identified any material unceriainties relating to
events or conditions that, individually or collectively, may cast significanl doubt on the charity's ability
to continue 2S 2 going concern for a period of at least ￿e1ve months from vthen the financial
statements are authorised for issue
Our responsibilities and the responsibilities of the trustees with respect to going con￿rn are described
in the relevant sections of this report

Liver Care and Housing Ltd
Company Limited by Guarantee
Independent Auditor's Report to the Members of Liver Care and Housing Ltd
(¢¢￿tinued)
Year ended 31 March 2025
Other information
The other information comprises the information included in the annual report, other than the financial
statements and our auditoff s report thereon. The trustees are responsible for the other infornation
Our opinion on the financial statements does not cover the other informatK)n and, except to the extent
otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility IS to read the other
information and, in doing so. consider whether the other information is materially inconsistent with the
financial statements or our knowledge obtained in the audit or otherwise appears to be materially
misstated. If we identify such material inconsistencies or apparent material misstatements, we are
required to determine whether there is a material misstatement in the financial statements or a
material misstatement of the other information. If, based on the work we have performed, we conclude
that there is a material misstatement of this other informats'on. we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomation given in the trustees. report for the fi'nancial year for which the financial
statements are prepared Is consistent with the financial statements; and
the trustees, report has been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understsnding of the chanty and its environment obtained in the
course of the audit, we have not identified material misstatements in the trustees, report.
We have nothing to report in reswt of the following matters in relation to which the Companies Act
2006 requires us to reFQrt to you rf, in our opinion:
adequate accounting records have not been kept, or returns adequate for our audit have not
been received from branches not visited by us, or
trie financial statements are not in agreerrEnt with the accounting records and retums,. or
rtain ¢Jisclosures of trustees. remuneration specified by law are not made., or
we have not received all the information and explanations we require for our audit,. or
the trustees were not entitled to prepare the financial statements in accordance with the small
companies regime and take advantage of the small companies, exemptions in preparing the
directors. report and from the requirement to prepare a strategic report.

Liver Care and Housing Ltd
Company Limitsd by Guarantse
Independent Auditor's Report to the Members of Liver Care and Housing Ltd
(continued)
Year ended 31 March 2025
Responsibilities of trustees
As exp12ined rmre fully in the trustees, responsibilities statement, the trustees (who are also the
directors for the purposes of company lawl are responsible for the preparation of the financial
statements and for being satisfied that they give a true and fair view, and for such internal control as
the trustees determine is necessary to enable the preparation of financial statements that are free
from material misstatement, whether due to fraud or error.
In preparing the financial statements. the trustees a￿ responsible for assessing the charity's ability to
conlinue as a going concern, disclosing, as applicable, matters related to going concern and using the
going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease
operations, or have no realistic alternative but to do so.
Auditor's responsibilities for the audit of the financial statements
Our objectives are to obtsin reasonable assurance about whether the financial statements as a whole
are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that
includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that
an audit conducted in accordance with ISAS (UK) will always detect 2 material misstatement when it
exists Misstatements can arise from fraud or error and are considered material if. individually or In the
aggregate, they could reasonably be expected to influence the economic decisions of users taken on
the basis of these financial statements.
Irregularities, including fraud, are InStan￿S of non-compliance with laws and regulations. We design
procedures in line with our responsibilities, outlined above, to detect material misstatements in respect
of irregularities, including fraud. The extent to wh￿h our prO￿dureS are capable of detecting
irregularities, including fraud is detailed below..
As part of an audit in accordance with ISAS (UK), we exercise professional judgment and maintain
Pfofessional scepticism throughout the audit. We also:
Identify and assess the risks of material misstatement of the financial statements, whether due to
fraud or error, design and perform audit procedures responsive to those risks, and obtain audit
evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not
detecting a material misstatement resulting from fraud is higher than for one resulting from error,
as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override
of internal control.
Obtain an understanding of internal control relevant to the audit in order to design audit
procedures that are appropriate in the circumstances, but not for the purpose of expfessing an
opinion on the effectiveness of the internal control.
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting
estimates and related disclosures made by the trustees.

Liver Care and Housing Ltd
Company Limited by Guarantee
Independent Auditor's Report to the Members of Liver Care and Housing Ltd
(continued)
Year ended 31 March 2025
Conclude on the appropnateness of the trustees, use of the going concem basis of accounting
and, based on the audit evidence obtained, whether a material Un￿rtaInty exists related to
events or conditions that may cast significant doubt on the charity's ability to continue as a going
concern. If we conclude that a material Un￿rtaInty exists, we are required to draw attention in
our auditor's report to the related disclosures in the financial statements or. if such disclosures
are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained
up to the date of our auditor's report. However. futufe events or conditions may cause the charity
to cease to continue as a going COn￿M.
Evaluate the overall presentation, structure and content of the financial statements, including the
disclosures. and whether the financial statements represent the underlying transactions and
events in a manner that achieves fair presentation.
We communicate with those charged with govemance regarding. among other matters, the planned
scope and timing of the audit and significant audit findings, including any significant deficiencies in
Internal control thal we Identify during our audit.
Use of our report
This report is made solely to the charity's members, as a body, in accordan￿ with Chapter 3 of Part
16 of the Companies Act 2006. Our audit work has b￿n undertaken so that we might state to the
charity's members those matters we are required to state to them in an auditor's report and for no
other purpose. To the fullest extent permitted by law, we do not ac￿pt or assume responsibility to
anyone other than the charity and the charity's members as a body, for our audit work. for this report,
or for the opinions we have fomied.
Claire Schofield (Senior Statutory Auditor)
For and on behalf of
Gibson Schofield Ltd
Chartered accountants & statutory auditor
Unit 5 Enterprise Greenhouse
Salisbury Street
St Helens
WAIO IFY
26th January 2026

Liver Care and Housing Ltd
Company Limited by Guarantee
Statement of Financial Activities
(including income and expenditure account)
Year ended 31 March 2025
2025
Unrestricted
funds Total funds Total funds
2024
Note
Income
Grants
Other trading activitses
Total income
849,291
208, 183
849,291
208,183
811,555
189,850
1,057,474
1.057,474
1.001,405
Expenditure
Expenditure on raising funds..
Costs of raising income
Total expenditure
1.129,842
1,129,842
1.129,842
1,129,842
911,067
911,067
Net (expenditure)lincome and net movement in funds
(72,368)
172,368)
90,338
Reconciliation of funds
Total funds brought forward
Total funds carried forward
232,703
232,703
160,335
142,365
160.335
232,703
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 11 to 18 forni part of these financial statements.

Liver Care and Housing Ltd
Company Limited by Guarantee
ststement of Financial Position
31 March 2025
2025
2024
Note
Fixed assets
Tangible fixed assets
11
125,012
341,499
Current assets
Debtors
Cash at bank and in hand
33,050
12
24,797
63.667
88,464
79,429
Creditors: amounts falling due within one year
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
13
23,591
31,407
64,873
189,885
48,022
389,521
14
29,550
160.335
156,818
232,703
Net assets
Funds of the charity
Unrestricted funds
160.335
232,703
Total charity funds
16
160,335
232,703
These financial statements have been prepared in accordan￿ with the provisions applicable to
companies subject to the small companies. regime.
These financial statements were approved by the board of trustees and authonsed for issue on 26th
January 2026, and are signed on behalf of the board by..
D Kilduff
Trustee
M Hynes
Trustee
The notes on pages 11 to 18 forni part of these financial statements.

Liver Care and Housing Ltd
Company Limitsd by Guarantee
Notes to the Financial Statements
Year ended 31 March 2025
General infomiation
The charity is a public benefit entity and a private company limited by guarantee, registered in
England and Wales and a registered charity in England and Wales. The address of the
registered Offi￿ is 68 Walton Vale, Liverpool, L9 2BU, England.
ststement of cornpliance
These financial statements have been prepared in Complian￿ wrth FRS 102, 'The Financial
Reporting Standard applicable in the UK and the Republic of Ireland,, the Statement of
Recommended PractiTr 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.
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 fvnctional currency of the entity.
Going concem
There are no material un￿rtaintieS about the charity's ability to continue.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as def ned in FRS 102. Its financia5
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,
estitnales and as5UmPlions that affect the amount5 reported. These estimate5 and judgements
are continually reviewed and are based on expenence and other factors, including expectations
of future events that are believed to be reasonable under the circumstances.
Fund accounting
Unrestricted funds are available for use at the discreb'on 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 Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Accounting poliGie? (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 categones of income.
income from donations or grants is recognised when there is evidence of entitlement to the
gift, receipt is probable and rts amount can be measured reliably.
legacy income is recognised when r￿lpt is probable and entitlement is established.
income from donated gwds 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 Gontribution 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-charitable trading activities. and the sale of donated goixls.
expenditure on charitable activities includes all costs incurred by a charity in undertaking
activities that further its charitable aims for the benefit of its beneficiaries, including those
support costs and costs relating to the governan￿ of the chanty appO￿.oned 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
atiributable to a single activity are allocated directly to that activity Shared costs are apportioned
bel￿een the activities they contnbute to on a reasonable, Justsfiable 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 (Continued)
Year ended 31 MarGh 2025
AGcounting polieies (C+Jntinuod)
Tangible assets (c¢)ntlnued)
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 rÈcognised 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
Depreciatbon
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-
10°/0 Straight line
250/0 Straight line
25 /0 Straight line
Fixtures and fittings
Motor vehicles
Equipment
Impaimient 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. Imiefe 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 other
consideration expected to be paid or received and not discounted.
Debt instruments are subsequently measured at amortised cost.

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the FinanGial Statements l¢ontinued)
Year ended 31 March 2025
AGcounting polieiéG (eortlinugd)
Financial instruments (continued)
here investments in shares are publicly traded or their fair value can othe￿iSe 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 reccgnised at fair value. unless
payment for an asset is deferred beyond nomal business temis or financed at 2 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 ex￿ptIOn 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 of financial
activitie5 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 carying amount would
have been had the impairment not previously been recognised.
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 reduclion 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.
Limited 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 exceeding £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 ￿aSeS to be a member.

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements (Contin¢￿d)
Year ended 31 March 2025
Income
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Donations
Client contribution
Donations
Gifted donations
7,379
1.000
7,379
1,000
34,795
4,506
120.000
34,795
4506
120,000
Grants
Grants
652,254
811,555
652.254
840,912
849,291
840,912
849.291
811.555
Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Rental Income
208,183
208,183
189,850
189,850
Costs of raising income
Unrestncted Total Funds Unrestricted Total Funds
Funds
2025
Funds
2024
Costs of raising income
1,129,842
1,129,842
911,067
911.067
Net lexpenditure)lincome
Net (expenditurellincome is Stated after chargingl(crediting)'
2025
2024
Depreciation of tangible fixed assets
17,487
17,487
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows".
2025
2024
Wages and salaries
Employer contributions to pension plans
787,710
11,513
675,634
10,475
799,223
686,109

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements (continued)
Year ended 31 March 2025
Staff costs (eontinu•d)
The average head count of employees during the year was 30 (2024. 24). The average number
of full-time equivalent employees during the year is analysed as follows..
2025
2024
Number of staff - type 1
30
24
No employee received employee benefits of more than £60,000 during the year (2024.. Nil}.
10. Trustee remuneration and expenses
No remuneration or other benefits from employment with the charity or a related entity were
received by the trustees.
11. Tangible fixed assets
Land and Fixtures and
buildings
fittings
Motor
vehicles
Equipment
Total
Cost
At 1 April 2024
Disposals
At 31 March 2025
319.000
{199,000)
120,000
13,294
64,633
10,146
407,073
{199.000
208,073
13,294
64,633
10,146
Depreciation
At 1 April 2024
Charge for the year
At 31 March 2025
10,631
1,329
44,797
16,158
60,955
10.146
65,574
17,487
83,061
11,960
10,146
Carrying amount
At 31 March 2025
120,000
1,334
3,678
125,012
At 31 March 2024
319.000
2.663
19.836
341,499
12. Debtors
2025
2024
Trade debtors
Other debtors
24,747
50
33,000
50
24,797
33,050

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Ststements (conlinued)
Year ended 31 March 2025
13. Creditora: amounts falling dué within ono y@2r
2025
2024
Accruals and deferred Income
Social security and other taxes
Other creditors
8,232
12,781
2,578
23,591
1,320
10,804
19,283
31,407
14. Creditors: amounts falling due after more than one year
2025
2024
Bank loans and overdrafts
29,550
156,818
15. Pensions and other post retirement benefrts
Defined contribution plans
The amount recognised in income or expenditure as an expense in relation to defined
contribution plans was £11,513 (2024. £10,475).
16. Analysis of charitable funds
Unrestricted funds
At
Income Expenditure 31 March 25
At 1 April 24
General funds
232,703
1,057,474 (1,129,842)
160,335
At
Income Expenditure 31 March 24
At 1 April 23
General funds
142.365
1.001,405
{911,067)
232.703

Liver Care and Housing Ltd
Company Limited by Guarantee
Notes to the Financial Statements lcontinued)
Year ended 31 March 2025
17. Analysis of net assets between funds
Unrestricted Total Funds
Funds
2025
Tangible fixed assets
Current assets
Creditors less than 1 year
Creditors greater than 1 year
Net assets
125,012
88,464
(23,591)
(29,550)
160,335
125,012
88.464
(23.5911
{29,550)
160,335
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