Charlty reglstrallon number 1160972
Company regi8tratlon number CE003748 (England and Walos)
LIVEI
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
) Hargreaves & Woods
CFIARTERED AcfcJuNTANTS & IJIJSINESS Af)Vl%ERS

LIVEI
LEGAL AND ADMINISTRATIVE INFORMATION
Tru8t8e8
M Hyde
R Lewis
G Vlarren
N Burton
C Morgan inAlliams
L Duncalf
(Appointed 19 June 2023)
Charlty number
1180972
Company number
CE003748
Prlnclpal addr•ss
New Scene Centre
Limewood Close
Off Newton Lane
Chester
CH2 2HH
Reglstarnd offlce
New Scene Centre
mewood Close
Off N￿on Lane
Che8ler
CH2 2HH
Independent oxamlner
Jame8 Hargreave8 FCA
Cholmondeley House
Dee H1118 Park
Chester
Che8hlre
CH3 SAR

LIVEI
CONTENTS
Pago
Tru81ee8' report
Independent examinerfs report
statement of finandal actlvitles
Balance sheet
Note8 to the financlal Statements
8-17

LIVEI
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
Th8 trustee8 present their annual report and financlal statements for the year ended 31 March 2024.
The financial statements have been prepared in accordanc8 wlth the accounling policles set out in note 1 to the
financlal statements and ¢omply with Ihe charlty'8 goveming document, Ihe Companies A¢1 2006 and "Accounting
and Reporting by Chari118s'. Statemant of Recommended Practice applicable to chaiilies preparing thelr account8 In
accordance wllh the Flnandal Reporting Standard appiicable in the UK and Rewblic of Ireland (FRS
102)" (effective 1 January 2019).
Objectlves and actlvltle8
The objective8 of Llvel are..
lo advance, promote and encourage education and learning opportunitles for children, young people and
adults wlth disabllltles so as to increase their capacitie8 to make infonned cholc88 about Ihair indSvldual
Ilfestyl88 wlthln their own communlty.,
to provide facllities for rKreatlon and other lel8ur8 tim8 occupallon for dilldren, young people and adults
th dlsabilftle8 In the Interests of soclal welfar8 wlth the object of impiovlng their conditlonB of Ilfe.
Llvel aim8 to provide hlgh quallty learnlng and recreatlon activltles which are a￿$8Ible and respon8lve to the
needs of chlldren. young people and adults with disabililles. Livel18 committed to pmmotlng Integratlon, celebratlng
people3, dlfferences and recognislng and Implementing equal opportunitle8 throughout the organl8atlon.
Public benefit
The trustea8 have pald du6 regard to guldance I88ued by the Charlty Commlssion in declding what activltles the
charlty should undertake.
Acllvi1188
We have prlorltles to Empower People wFlh Disabllllles, to Ensure Equlty, Advocacy and Actlve Citlzen8hip and
Optlmlse Opportunitie8 for Enterprise and Educatlon, Experience and Enrichment. We are 8trivlng to encourage
people to Love Llfe @ Livel, to embrace Challenge and Adventure, Connecilon and Belonging, Frlend8hip and Fun.
Livel'8 work throughout 202312024 Supported rts mission and oty'ectlve8. All activitles took place and contlnued aB a
result of ongoing ¢on5ultallon with members. They Shape 8eNlces, 8ugge8t exciting Idea8 for projects and tak8 9
lead on aotivltles and decision-maklng.
In Setting the above objective8, the Truslees have glven careful conslderation trj the Charlty Commisslon's guldance
on publlc benefit.
The next three years are an Incredlbty exciting opportunity for Livel to engage all stakeholders in coproductlon
actlvity to redesign what we do.. from vi8ion & mission. through Innovalive pro]e¢ts & excltlng programme8. via
efflcient system8, to cons13tsntly deliver posltive outcomes. Person centred, progresslve provlsion, enhanclng the
local communlty and having a lasting impact, thangin9 Ilves for the better.
Achlevements and perforniance
Signlllcant actlwlles and achi6vom9nts agalnst objectives
Already, we have seen our commlssloned day service Aclive Livel evolve to meet greater demand. Our Children &
Young People's provlslon All Stars (After School Club) and 50 days of Fun (Hollday Club) have piloteAJ new ways of
workin9 con8ultation wlth members. feeder schools, L4 wofessionals. and parents & carers, With further
refinements 8tlll lo come.
Patchwork, our Performing Arts Project rethved slgnificant funding. enabling us to broaden the scope of the offer
wSlh specialist sesslons In Art, llan￿ & Music up and running to compliment the Inclusive choir. Media and Drama
s&ssions are in development. and the range and qualrty of spedalist partners engaging with Live! to offer high-
quality practitioner in$truction.1g lIk￿Se greater.
Our Social Offer, Inbelweeners (teen youth group) and Blg Livel (25+ adult 8OCTal club) continu8 to prove extremely
popular with demand outstripping supply. therefore we have recently supplemented th8$e with a monthly social at
Th8 Moxy Hot81 avallable to all members.

LIVEI
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Adaptsd Cycles has also recelved generous funding thring 23124 via bld8 and grants enabting u8 to update the
most frequently us8d models and replac8 all helmets. Partnershlp wothng with the four maln speclal schools in
Chester lo deliver a SEND specific Bike-abillty programme is underway and our recently appcinted ¢yde Project
Manager is tasked with dlversifying the customer base to increase the scope of beneficiaries, to include other
disadvantsged d8rn0graphic8.
The Duke of Edlnburgh Gold Award group are focussed on their final expedttion in @arfy summer, upcn completlon
of whlch they will be ellgible to recelve their award8 and will be plannlng a long.await&d vlslt to the Palaca.
The greatest area ol growth In the past twelve months has been our Social Action work, with an open SA group and
elected SA Gommlttee both now Sn place. There has been a C￿tIn￿oU8 programme of health & wellbelng educatlon,
awareness raislng events and fundralslng actlvity In thi8 area. Social Action will form a flag8hlp asp8¢t of our
charSty'8 reframed purpos8.
At thè heart of Ihls strategy Is the d88ir8 to play our part In transforming the lives of children, young people and
adults with di6abllitles and autism through our ethos of empowemient and indusloni81 prindple8.
Through th8 year, Mary Watt has become actlvety involved and developed links wlth West Cheshire & NW Chamber
of Commerce, n8knrA4busine88, CWAC Parent Carer Forum CIWA Children & Youn9 People's Allience, S8Ctor
Leaders Group, Youth Strategy Board, NCVO, Cheshire & Mer8ey$lde VCFSE Care Leader8 Group.
Worklng In partner8hlp 18 Important and through the year Llvel ha8 worked wlth.. Cheshlre We8t and Chest8r
Coun¢ll, Bren ProSect. Space, all local Speclal Schools. Youth FederatSon, Theatre in the Quarter, Art In the Place,
Storyhouse, CWA, Cycle ProJects, Wheels for Al, Chester Zoo. Di8ablllty P081tive. NHS. Sanctuary Houslng,
Chester Unlversity. Wrexham Unlverslty, The Moxy Hotel, Belong, Rage Fllness, Fitness w51h Gareth, Cheshire
Dance, Reedy Generations, Ll8a Rosetti ArtI8t, Sound Bath, Laughter Yoga, CSASS, TogetherAII Are Able.
W8 are passlonate about tackllng Inequalitles, challenging dlsadvantsge and empowerlng p8ople wtth di8abllille8.
We work wlth Indlvlduals and communitles to Create an In¢lu81ve. cohesive future for all.
At Livel we believe that member8 ar6 not pa89ive benefit r8clplent8, but capable. prtractlve dtiZ8n8 adding value to
thelr local communltl@8. Fadlitatlng thelr p081tlve contribution to 80clety. destlgmatlsing dlsabllity, championlng
dlversity and inclusion advocacy are all essentlal elements of our work. We al80 provlde a volce for our member8 to
influence local and national policy and seek to collaborate with other charitles and groups in th18 shared mlsslon.
Ne￿Orking. bulldlng effectlve relationships wilh stskeholder8 (at all leve18), cullivatlng new partner8hlps, Identlfylng
Innovatlve project opportunities and community engagement are al80 key. Llvel 18 8trlvlng to reach out to new,
dSver8e audlences. to broaden the $cope of impact, whllst strenglhening exlsting links to increase opadly and ral88
a8plratlons.
We want Llvel to be an Induslve and dlverse organisatlon. where everyone fee18 SUPPOrted, valued and able to be
thgmselves. We are a Disability Confident committed and Inclusive Excellence committed employer, supporting a
number of neurodlvergent and dlsabled employees and volunteers as well as our members. However. we know Ihal
in our sector and locality, we particularfy lack staff and volunteers from Minority Ethnic B8ckgrounds and Seek to
increase dlversity at all levels of the organlsation, from membership to governance.

LIVEI
TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Grant Income and fundralslng
Throughout the year, funding appll¢ation8 have been submltted and Twstees sincerely thank our m8ny supporters,
including Awards 4 All, Souter Charitable Trust. Lottery Community Fund, Tha Clothworkers Foundation, Brian
Wilson Grant, ISL. Michael Watson Charitable Trust, Westminster Foundation, Baln Charitsble Trust, Garfleld
Weston, Bamard Kenneth Hufton CT, UKH Charitable Trust, ALA Green, Robert McAlpin8. Haramead Trust,
Alch8my Trust, The Louis Nlcholas Residuary CRT. Ursula Keyes Trust. Broome Famlly, Medlcagh Foundation,
CWAC Youth Opportunllles Grant and many others.
Staff, members and Friends of Livel have organised fundraislng a￿vItIeS throughout the year. The88 hav8 included
raffles, Llvel Lotto, an Elf Run, sponsored runs, open water 8wim8, discos. and bingo sessions. Sodal Action
members ral8ed fundlng for a trip to London, which Included a gulded tour of the Hou8es of Parllamert, which the
group had organlsed with Samantha Dlxon MP. There have also been Celebratory days. for example, Llvel'8 30th
Blrthday and Comiccon Llvel
New Scen6
Thls is Llv81'8 fourth year Into the 25-year leas8 on New Scene. Malntenance work and Safety check8 continue.
Through the year, there has been the development of the role of a Building8 and Facllities manager a meetlng
with Llvel's elected councll members about the development. We have seen a reallocAlion of space and a brlght
and welcomlng reception area. The work on changlng space has been put on hold. AS the financlal year ended, a
kltchen r8-de8lgn and upgrade wa8 tsklng place, a staff room was being completed, an applicauon had bean made
to thè UKSPF and our interest In a Community Asset Transfer had been formally reglst6rèd,
Flnanclal rnvlgw
The Charlty'8 re8uIt8 for the year 8how an Lnrestri¢ted surplu8 of £117,796.
Re8etve8 poIIcy
It Is th8 policy of the charlty that unre8tr1cted fund8 whlch have not been de81gnated for a 8pecIfic use Should be
malntained at a 18vel equlvalant to at lea5l three month's expendlture. The trustees conslder thal re8eNas at thls
level wlll ensure that, In the event ol a significant drop In funding. they wlll be able to contlnue the charity's current
acllvities while conslderatlon18 given to ways In which additional funds may ba ralsed. Thls level of re8eNe$ has
been malntalned throughout the year.
Plans for future perlo(ts
Key Prlorlty Areas for Trustee8 are to ensure that:
The well-belng and safeguardlng of our staff and member8 are malntalned
The development of New Scene bulldlng continues. enabllng New Scene to be an innovative Communlty &
Charlty Hub, Integral to Newton and Hoola
Uvel conUnue8 it$ partnershlp projects and develop8 new partners, Includlng those within Ihe buslne88
8ector
Llv8118 an exemplar provider of progresslve Adult Day Care opportunitles and Chlldren and Young People
provi8lon
Livel 18 Sector Leaders In Sodal Adion, PSD & lifelong leamlng 8¢tEvitle$
Struclure, governance and management
The twstees. who are also the directors for the purpose of company law. and who sen￿d durlng the year and up to
the d81e of signature of the financial statements were:
M Hyde
R Lewis
D Lewis
G Warren
N Burton
C Morgan Willlam8
L Duncalf
(Resigned 18 April 2023)
(Appointed 19 June 2023)

LIVEI
TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORT) {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
RecnJitm8nt and appoinlment of tru8tegS
Exlsting Irustees appoint new trustees. They base thes8 appolntment8 on the varlety of 8kill Sets that indlvldual8
have and whl¢h are Important for the board as a whole. At March 31st 2024, the charfty had SIX Tw$ke8. The CEO
and Trustees alm to recruit additional trustees through the coming year.
As part of the Governance CIP, the CEO arKI Trust888 are establlshlng three Sub-committees: Safeguarding,
Buildlngs and Fin8n¢a, HR & Remuneratii)n.
Organlsational struclure
The Charlty 18 8 charltable Incorporated organlsation, wntrolled by Its goveming document and 18 operated In
accordance wlth the foundatlon model conslltution,
Rlsk Management
The Trustees have conllnued to review the prlndpal areas of risk in the organ18atlon and conslder that 8y818ms and
proce88es are In place to monltor and control them.
Slaff
At the c108e of th18 flnancial year, Mary Watt concluded h8r Inaugural year in post and marked the full transitlon from
the outgoing leadershlp team to the new one. Thls was a timely cen8U8-point In Livel history, as the we celebrated
landmark 30th birthday in Summer 2023 and began to move fO￿ard to usher in a new era for the charlty from 2024
onward.
During 2023124, the tsam has vmrked hard lo reflect on our purpose. prlorlties and strengths, lay￿ng the groundwork
for the full rev181on of our Vlslon, Ml$3ion. Values and Culture during 2024, whlch will provide a olear path for our
fO￿ard trajectory and framework on whlch to bulld the new proc888e8 nece88ary for the reali8atlon of our
ambillons, Vmth a refreshed brand and a renewed presence - both onllne and also acr088 Che$ter and the regional
3rd sector. the scene is 88t for signlficant change.
One of Livel'8 alm8 for 2023124 was to develop the role ￿ a Bullding8 and Facllltieg Manager. Thi8 wa8 achleved
and an appolntment was mada. In addltlon, a Recep￿On Admin role ha8 been created and In posl.
Through the year, staff have worked on their professlonal development. undertaklng a numb9r of course8, Includlng
NBOS (for Buildlngs manager), Safeguardlng and Man8gemenL
The Trustees, report was approved by Ihe Board of Trustee8.
M Hyde
Tru8teg
Date,.
30

LIVE!
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF LIVE!
I report to the trustees on my examlnation of the financial ststemenb of Llvel (the charity) for the year ended 31
March 2024.
Re8pon81bllities and basls of report
As the trustees of the charity (and also its directors for the pury)oses of company law) you are responslble for the
preparation of the financial statsments In accordance with the requirements of the Companies Act 20Ce (the 2006
Act).
Havlng 8atlsfied myself th8t the financAal statements of the charlty are not required to be audited under Part 16 of
the 2008 Act and are eliglble for Independent examlnation, I report in respect of my examlnatlon of the charlty's
financlal $tatements carrled out under section 145 of the Charities Act 2011 (the 2011 Act). In carying out my
examSnatlon I have followed 811 the applicable Dlrectlon8 glven by the Charity Commi8sIon under seclion 145(5)(b)
of the 2011 Act,
Independent examlner'8 8tatsment
Slnce Iha charity's gr08s Income exceeded £250.000 yi)ur examlner must be a member of a body Ilsted in 8ecllon
145 of the 2011 Act. I confirm that l am qualified to undertake the examlnatlon becaus8 l am a member of ICAEW,
whlch Is ane of the118led bodle8.
I have completed my examinatlon. I confirm that rKJ matt8r8 have come to my attentlon In connectlon wlth th8
examlnatlon glving me cause to belleve that In any material respecl:
accountlng records Were not kept in respect of the charity as requlred by aection 386 of the 2008 Act: or
the financial statements do not accord wlth those records,. or
the financial 8tetement8 do not comply wlth the accountlng requirements of 8ecUon 396 of the 2006 Act other
than any requlrement that the accountg giv6 a true and fdr vtew whlch18 not a matter consldared 08 Part of an
independent examination,. or
the flnanclal statements have not been prepared In accordance wlth the m8thods and prlndple8 of tho
statement ol Recommended Practice for accounting and reportlng by charllles appllcable to ¢haTIti88
preparfng thelr account8 In accordanca wlth the Financlal Reporting Standard applicable In the UK and
Republlc of Ireland (FRS 102).
I have no concerns and have come across no other matters In connectlon wllh the examlnatlon to which attentlon
Should be drawn in th18 report In order to enable a proper understanding of the financSal statements to be reached.
Jame8 Hargreave8
Cholmondeley House
Dee Hi118 Park
Chester
Cheshlre
CH3 SAR

LIVEI
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
Unrestrlcted Restrlctod
funds
funds
2024
2024
Total Unrestrl¢tod R68trlcted
funds
funds
2023
2023
Total
2024
2023
Notes
Income from:
Donatlons and legac4e8
Charitabl8 activllle8
Olh8r tradlng actlvltles
Investments
31,798
285,906
19,899
11,813
200.885
232.881
285,908
19,699
11,813
68,795
152,726
19,001
404
187,825
256,620
152,726
19.001
404
Total Incomo
349,214
200,885
550,099
240,928
187,825
428,751
Expendltur• on:
Rai81ng funds
Charltable actlvltles
1,541
231.229
1,541
407,458
334,290
216,501
550,791
176,229
Total oxpendlture
334,290
216,501
550,791
232,770
176,229
408,999
Not Incom•l(oxpgndlture) and
movement In funds
14,924
(15,816)
{692)
8,156
11,596
19,752
Roconclllatlon of funds:
Fund balances at 1 Aprll 2023
102,872
36,318
139,188
94,718
24.720
119.438
Fund balance8 Ot 31 March
2024
117,798
20.700
138.496
102,872
38,316
139,188
The statement of fln8ndal acllvltles Includes all galns and losses recognlsed in the year. All Income and expendltur6
derive from continulng actlvitl88,

LIVEI
BALANCE SHEET
ASAT31 MARCH 2024
2024
2023
Note8
Flxed assets
Tanglble assets
14
32,865
6,652
Cufrent asset8
Debtors
Cash at bank and in hand
15
19,737
111,288
3,399
183.288
131,005
166,687
Credltor8: arnounts falllng dug wlthln
ono year
16
(25,374)
(34,151)
Net current a8s•ts
105,631
132,536
Total asset8 less currnnt Ilabllltlos
138.498
139,188
Net a88Ot8 eXGludlng ponslon Ilablllty
138.496
139,188
The fund8 of tho charlty
Restrlcled Income fund8
Unrestricted funds
18
20,71K)
117,796
38,316
102,872
138,496
139,188
The company 18 entllled to the exemptlon from the audSt requlrement CL)ntalned In 88clSon 477 of the Companle8 Act
2006, for the year ended 31 March 2024.
Th8 directors acknowledge thelr respon8ibllltle8 for complying wlth the requlrements of the Companies Act 2006
wllh respect to accounting record6 and the preparation of fin8ncial 8t8tement8.
The member8 have not requlred the company to obtaln an audlt of Its ftnandal 8tatements for the year In qu68tlon In
accordance with section 476.
These financlal statements have been prepared In accordance with thè provislon8 appllcable to companies subject
to the small companies regime.
The flnancial 8tatement8 vmre approved by the trustees on ........... .. .. .......
M Hyde
Tru$to8
Company reglstration number CE003748 (England arKI Wales)

LIVEI
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclo8
Charfty Inforniatlon
The charity is a publlc b8nefrt entlty arKI a reglstered charfty in England and Wales and is Incorporated. The
address of prlnc4pal office Is New Scene Cenlre, Lime Ilvood Clos6. Off Newton Lan6, Chester, CH2 2HD.
1.1 Accountlng conventlon
The financlal statements have been prepared in accordance wlth the chaTIty's governlng document, the
Companle$ Act 2006, FRS 102 Yhe Flnanclal Reportsng Standard applicable In the UK and Republ1¢ of
Ireland. fFRS 102") and the Charllie8 SORP "Accounting and R8POrtlng by Charltles.. Statement of
Recomm8nded Practlce applicabl8 to charitles preparing thelr accounts In accordance Wlth the Flnanclal
Reporting Standard appllcable in the UK and Republic of Ireland (FRS 102). {effeclive 1 January 2019). The
charfty is a Public 88nefit Entity a5 defined by FRS 102.
The charity ha8 taken advantage of the provl8ion8 In the SORP for charities not to prepare a Statanont of
Cash Flow8.
The financlal 8tatement8 are prepared In sterllng. whlch 18 the functronal currency of the Gharlty. Monetsry
amounts in these flnanclal Statements are rounded to the nearest £.
The financlal 6tatemenl8 have been prepared under the h18torl¢al cogt conventlon. The prlnclpal accountlng
polldes adoptsd are 8et out b610w.
1.2 Golng concom
At the tlme of approvlng the flnan¢lal Statements, the trustee8 have a reasonable expectatbn that the oharlty
has adequate resource8 to Continue In operational existence for the forèseeable future, Thus the Irustees
ntinue to adopt the golng concern ba81¥ of accounllng in preparing the flnanclal statement8.
1.3 Charltsblg fundg
Unreslrlcted fund$ are avallable for use at the dlscretlon of the trustees In furtherance of their Charitable
oty'ectives.
Re8trlcted funds are Subject to spedfio condillons by donors or grantors ag to how they may be used. The
purp08e8 and u888 of the restricted fund8 are set in notes lo thè financlal 8tatement6.
Endowment funds are subject to specific conditlons by donors that the capltal mu8t be malntalned by the
charlty.
1.4 Incomo
Income18 recognised when the charity18 legally entitled to it after any performanc8 condltions have been met,
the amounts can be measured rellably, and It is probable that income will ba recelved,
Cash donations are recognised on welpL Other donatlons are Tecognlsed once the charity has been notified
of the donation, unless Performance Condltions requlre deferral of the amount. Income lax recoverable In
relatlon to donations recelved under GiftAtd or deeds of covenant Is recognlsed at the time of the donatlon.
Legacles are recognised on recelpt or ottTeTwi8e If the charlty has been notlfied of an imp&nding distributlon,
the amount is known. and receipt is expected. If the amount Is not known. the legacy Is treated as
contingent asset.

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollclos
(Contlnued)
1.6 Expondliure
Expenditure is recogni8ed once there 18 a legal or construdiv8 obligatlon to transfer economlc benefit to a
third party. It Is probable thal a transfer of economic benefits wlll be requlred In settlement, and the amount of
the obllgatlon Can be measured rellably.
Expenditure Is classified by activlty. The cost8 of each actlvlty are made up of the total of dir&t costs and
shared co813, including Support costs involved In undertaking each activity. Direct costs attrlbulable lo a slngle
aclivlty are allocated dlr8clly to that activity. Shared costs whlch contrll)ute to more than one actlvlty and
8UPPOrt costs whlch are not attributable to a slngle acllvlty are apportioned be￿een those adlvities on a basls
consi8t8nt ￿th the use of resources. Central staff costs are allocated on the ba8ls of Ume 8pent, and
depreclallon charge8 are allocated on the portion of the asset's U88.
1.6 Tanglble flxed assets
Tanglbla flxed asgets are inltlally measured at cost and 8ubsequently measured at cost or valuatlon, net of
d6pr6clatlon and any impalmient1058es.
Depreclgtion18 recognl8ed 80 a8 to write off the o)st or valuation of a888ts1888 thelr regidual value8 over thelr
useful Ilv88 on the followlng bases.,
Lea$8hold land and bulldlng8
Flxtures and tlttlngs
20 years straight Ilne
25% reduclng balance
The gain or Ios8 arising on the disposal of an asset18 determlned as the dlfference between the 8a18 proceeds
and the carrylng value of the asset, and Is recognlsed Sn Ih8 8tatement of financlal actlvlli88.
1.7 Impalnnent of flxed a880ts
At each reporting 8fKI dat8, the charity rev18W8 the carrying amounts of it8 tanglble as80ts to determlne
whether there 18 any Indicatlon that th08e assets have suffered an impalmient lo$$. If any 8uch Indication
exlsts. tha reccverable amount of the asset Is estimated In order to determlne the extent of the impalrment
1088 (if any).
1.8 Cash and ca8h equlvalents
Cash and cash 8quiva18nts Include cash in hand, deposlt8 hetd at call with bank8, Other $hort.lemi Ilquld
Investments wlth orlglnal maturlties of three month8 or le58, and bank overdrafts. Bank overdr8ft8 are 8hown
wtthln borrowlngs In current Ilablllties.
1.9 Flnan¢lal Instruments
The charity has elected to appty Ihe provislons of Se(*ton 11 'Basi¢ Flnanclal Instruments, and Sectlon 12
'other Flnanclal In81rument8188ue8' of FRS 102 to all of its financlal Inslruments.
Flnanclal Instruments are recijgnised In the charity's balan¢8 8heet when thé tharity becomes party to the
contractual provision8 of the Instrument
Financlal 888ets and Ilabllitles are offset. with the net amount8 presented In th8 flnancial 8tatem6nts, when
th8r8 is a legally enforceable right lo set off the recognlsed amounts and there is an intenllon to setue on a net
basi8 or to rea1188 the asset and settle the liability slmultaneously.
Baslc flnanclal assets
8asic finandal assets, which Include debtors and cash and bank balances, are initially measured at
transaction price includlng transactSon costs and are subsequently carried at amortised cost using th8 effective
interest method unless the arrangement constitutes a financing transaction, where the transaction 18
measured at the present value of the futur8 receipts discounted at a market rate of interest. Financlal assets
classified as recelvable wlthln one year are not amortised.

LIVEI
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Accountlng pollcles
(Continued)
Baslc flnanclal Ilabilltles
Baslc financial liabilities, indLKJing creditors and bank loans are Initially recognised at transactlon prrce unles8
the arrangement constitutes a financlng transaction, wher8 the debt instrument Is measured al the present
value of the future payments dls¢ounted at a markel rate of Interest. Financlal liabilitles classtfied as payable
within one year are not amortised.
Debt instruments are 8ubsequently carried at amrtised cost, using the effectlva interest rate method.
Trade creditors are obllgatlon8 to pay for goods or services that have b88n acqulred in the ordinwy cour8e of
operations from suppliers, Amounts payable are classlfied as currant liabilltles if payment 18 du8 withSn one
year or less. If not, they are presented as nonvcurrent Ilabilities. Trade creditor8 are recognised Snitlally at
transaction prlce and subsequently mea8ured at amortised cost U8lng the effective Interest melhod.
Derecognlllon of flnanclal Ilabllltles
Flnanciol Ilablllll88 are derecognlsed when the charlty's contractual obllgallong explre or are d18charged or
Gancelled.
1.10 Employee benefits
The cost of any unused holiday entlilement Is recognised in the perfod In whlch the employee'8 8eNlce$ are
re¢elved.
Termlnatlon beneflt$ are recogni8ed Immediately as an expense when the charlty18 demonstrably comm1tt8d
to temiinate the employment of an employee or to provlde tern￿natIon beneflts.
1.11 Rellrament bonafits
Payment8 to defined contributlon rellrement benefit 8chemes are charged a8 an expen88 a8 thoy fall due.
Crltlcal accountlng ostlmate• and Judgement8
In the application of the charlty's accountlng polldes, the trustee8 are required to make judgements, estlmates
and a88umpllons about the Carrying amount of assets and 118billtleg that are not readlly apparent from othar
sources. The e8tlmates and associated assumptions are based on hlstorlcal experience and other faGtor8 that
are considered to be relevant. Actu81 rasulls may differ from these estlmate8.
The e8timate8 and underlylng assumptions are revlewed on an ongolng basi3. Revlslon$ to accountlng
es￿rnateS are recognls6d in the period in which the e8tlmate 18 revlsed where tha ravislon affects cnly that
perlod. or In Iho périod of the r6Vtsion arKI future perlod8 where the revislon affect8 both current and future
perlods.
Incomo from donatlon8 and legacle8
Unrastrlcted Restrlcted
funds
funds
2024
2024
Total Unrostrlcted Restrfcted
funds
funds
2023
2023
Total
2024
2023
Donations and glfts
Grants receivable
19,857
11,939
19.857
212,824
5,513
63,282
5,513
251.107
200,885
187,825
31,796
200.885
232,681
68.795
187,825
256,620
10-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Income from donallons and1ogacle8
(Contlnugd)
Unreslrlcted Restrlcted
funds
funds
2024
2024
Total Unrg8trlcted Restrlcted
funds
funds
2023
2023
Total
2024
2023
Donatlons and glfts
Donallon8
19.857
19,857
5,513
5,513
19,857
19,857
5,513
5,513
Grants recolvable for Coro actlvlt108
Grants recelvable -
Unre8trl¢ted
11,939
200.885
212,824
e3,282
187,825
251,107
11,939
200.885
212.824
63.282
187.825
251,107
Income from charltsble actlvltlos
Unrnstrlcted Unrestrlcted
funds
funds
2024
2023
Other InGome from charltable actlvllles
GiftAid
Membership fee8
Sesglon Subscriptions
2,286
1,470
282,150
3,240
149,488
285,908
152,726
Income from other tradlng activltl08
Unre8trlcted Unrestrlctod
fund8
fund8
2024
2023
Fundraising events
Lettlng and licenslng
Sponsorships
2,089
17,610
3.759
14,848
394
Other trading activfties
19.699
19,001
11

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Incoma from Invastments
Unrestrfcted Unrostrlctod
funds
funds
2024
2023
Interest recetvable
11,813
404
Expendllure on ral8lng fundg
Unrostrfct8d Unre8trlct8d
fund8
fund8
2024
2023
Fundralslno and publlclty
staging fundrai81ng events
1,541
12-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Expondituro on charitablo actlvltles
Unrestrfcted Regtrlctod
funds
funds
2024
2024
Totsl Unrestrlcted Restrlcted
fund8
funds
2023
2023
Totsl
2024
2023
Dlrect costs
Staff costs
Depreciatlon and
Impalrment
Purchases
Re3lricted costs
Llght & Heat
Repalrs & malntenance
Insurance
Motorltravel costs
Legal & professlonal fees
Telephone ¢ost8
Other off ce cosls
Other interest and 8lmllar
chaiges payable
Computer costs
Cleanlng & waste cost8
Staff tralnlng cost8
Other charllable
expenditure
212,097
212,097
140,177
140.177
4,169
38.668
4.169
36,668
218,501
17,328
11,141
7,742
1,078
3,124
1,925
7,551
2,217
28,756
2.217
28,758
176,229
12,641
827
6,131
4,131
7,861
1,622
7,690
216,501
176,229
17,328
11,141
7.742
1.076
3.124
1,925
7,551
12.641
827
8,131
4.131
7,861
1.622
7.690
2.255
9.717
9,381
5,826
2,255
9,717
9,381
6,626
1,303
4,102
9,560
1,375
1,303
4,102
9,560
1,375
2,363
2,383
928
928
332,183
216,$01
548,664
229,321
176,229
405,550
8hare off 8UPPOrt and govemance costs {soe note 9)
Governance
2.127
2,127
1,908
1,908
334,290
216,501
550,791
231.229
176,229
407,458
Analy818 by fund
Unr88trlcted fund8
Restrlcted funds
334,290
334,290
216,501
231,229
231,229
178,229
216,501
176,229
334,290
216,501
550,791
231,229
176,229
407,458
Support C081s allocatsd to o¢tlvltle8
2024
2023
Governance costs
2,127
1,908
Analysed beiweon:
Unrestricted funds
2,127
1.908
13-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
Support costs allocated to actlvities
(C(Hitlnugd
2024
2023
Governance costs ¢omprlse:
Independent examlnatlon fee
2,127
1.908
2,127
1.908
10 Net movement In fund8
2024
2023
The net movement in funds 18 Btated after chargingl(credltlng):
Depredation of owned tangible fixed assets
4,169
2,217
11 Tru8to98
None of the tru8tee8 (or any per80n8 connected thrfth them) recèlved any remuneration or benefi18 from the
charlty durlng the year.
12 Employees
The average monlhly number of employee8 durlng the year wa$".
2024
Number
2023
Number
19
17
Employment cost8
2024
2023
Wag88 and 89larles
Soclal securlty costs
Other pension costs
183.727
21,358
7,014
118,943
16,072
5,162
212.097
140,177
There were no employees whose annual remuneration was more than £60.000.
13 Taxatlon
The charity is exempt from taxation on Its actlvltle8 becwse all it8 income is applied for charftable purposes.
14-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
14 Tanglble flxod assets
Leasohold FI￿uTeS and
land and
flttlngs
bulldlngs
Total
Cost
At 1 April 2023
Addltlons
10,549
19,322
10,549
30,381
11,059
At 31 March 2024
11,059
29,871
40,930
Depmclatlon and Impalmient
At 1 Aprll 2023
Depreclatlon charged In trte year
3,898
3,618
3,896
4.169
553
At 31 March 2024
553
7,512
8,065
Carrylng amount
At 31 March 2024
10.506
22,359
32,865
At 31 March 2023
8,652
6,652
15 Debtors
2024
2023
Amount8 falllng due wlthln one year:
Trade debtors
19,737
3.399
16 Credltor8: amounts falling duo wlthln one year
2024
2023
Other taxatlon and ¥oclal Security
Trade creditors
Other creditor8
Accrual8 and deferred income
8.058
14.513
5,088
23,029
1.268
4,788
4,803
25,374
34,151
17 Rotlromgnt bgnefit Schemes
2024
2023
Defln8d contrlbutlon 8¢h8me8
Charge to profit or loss in respect of defined contribuuon sd￿me$
7,014
5,162
The charity operates a defined contribution pension scheme for ￿1 qualfying employees. The assets of the
8cheme ar8 held separalely from those of the charity In an independently administered fund.
15-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
18 Rostrlctgd fund8
The restrlcted funds of the charity comprlse the unexpended balances of donations and grants held on trust
subjecl to specific conditions by donors as to how they may be used.
At l Aprll
2023
Incomlng Rosources At 31 March
resources
expgnded
2024
Other
We8tmlnster Foundation
B&Q
Mazaars
CWAC Transfomilng Care
Broome Famlly
Medlcash Foundatlon
9,156
171,816
19.069
(170,272)
(19,069)
(5,000)
(10,000)
(12,160)
10,700
5,000
10,000
12,160
2,500
7,500
2,500
7,500
36,316
200,885
(216,501)
20,700
PrnvlouB year:
At 1 Aprll
2022
Incomlng Resources At 31 March
rosources
expended
2023
Other
Westminster Foundation
B&Q
TNL Communlty Fundlng
Mazaar8
CWAC Transformlng Caro
143,640
5.000
(134,484)
{15,000)
9,156
10.000
5,000
9,720
5,000
(9,720)
10,000
29,18S
10,000
12,160
(17,025)
24.720
187,825
(176,229)
36,316
B&Q funds were received towards a kitthen refurblshment but V￿re not Spent at the year ended 31.03.2023,
19 Unrestrlctod fund8
The unrestrlcted funds of the charity comprise the unexpended balances of donations and grant8 whlch are
not subject to speclflc conditions by donors and grantors as to how they may be used. These indude
designated funds which have been s8t aside out of unresttrct8d funds by the trustees for specific purposes.
At 1 Aprll
2023
Incomlng RosourceB At 31 March
M80ur¢es
expended
2024
General funds
102,872
349,214
(334,290)
117.796
16-

LIVEI
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
19 Unr8$trlctsd funds
(Contlnued)
Prevlou8 year..
At 1 Aprll
2022
Incomlng Resources At 31 Ma￿h
re8ourc88
expended
2023
General fund8
94,716
240.928
(232,770)
102,872
20 Analy81s of not assets botween funds
Unrnstrlcted
funds
2024
Rostrlcted
fund8
2024
Total
2024
At 31 March 2024:
Tangible a$$ets
Current a8setsl(Ilabllltles)
32,865
84,931
32,865
105,631
20,700
117,796
20.700
138,496
Unrestrlcted
funds
2023
Restrlcted
fund8
2023
Total
2023
At 31 March 2023..
Tanglble 88sets
Current assetsllliabllltle8)
6,852
98.220
6,652
132,536
36.318
102,872
38,316
139,188
21 Relatsd party Iransactlon8
Thera war8 no dlsclosable related party transactions during the year (2023 - none).
17-