Charlty reglstratlon number 1160972 Company registration number CE003748 (England and Wales) LIVEI ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 ) Hargreaves & Woods CHARTERED ACCOUNTANTS & BUSINESS ADVISERS
LIVE! CONTENTS Page Legal and adminislralive information Trustees, report Statement of Trustees, responsibilities Independent examiner's report Statement of financial activities Balance sheet 10 Notes lo the financlal slalemenls
LIVE! LEGAL AND ADMINISTRATIVE INFORMATION Trustees M Hyde R Lewis G Warren N Burton C Morgan Williams S Potts (Appointed 16 December 2024} (Appointed 6 December 2024) R Gould Charlty number (England and Walès) 1160972 Company number CE003748 Principal address New Scene Centre Limewood Close Off Newton Lane Chester CH2 2HH Reglstered offlce New Scene Centre Limewood Close Off Newton Lane Chester CH2 2HH Independent examiner James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR
LIVEI TRUSTEES. REPORT {INCLUDING DIRECTOR'S REPORT) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees present theSr annual report and financial statements for the year ended 31 March 2025. The financial slalemenls have been prepared In accordance with the accounting policies sel out in note 1 to the financial statements and comply with Ihe charily's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK 2nd Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charilieg.. Statement of Recommended Practice applicable to charities preparing their accounls in accordance with the Financial Reporting Standard applicab18 in the UK and Republic of Ireland IFRS 1021" Objectives and activlties The objectives of Livel are.. lo advance. promote and encourage education and learning opportunities for children, young people and adults with disabilities so as lo increase their capacities to make informed choices about their individual lifestyles within their own community: lo provide facilities for recreation and other leisure- time occupation for children, young people and adults with disabilities in the interests of social welfare wilh the object of improving their conditions of life. Public ben6fil The Iruslees have paid due regard lo guidanGe issued by the Charity Commission In deciding what activities the charity should undertake. Activities Empowering people is what Livel does and during this year, co-production, person-cenlred provision and member- led development have been our focus at Live! We defined new priorities lo empower people wth disabilities- to ensure equity, support advocacy and promote active citizenship lo oplimise opportunities for enterprise & education, n8w experiences & enrichment aclivi118S to encourage people lo love life at Live!,by embracing challenge & adventure, finding connection & belonging, developing new friendships & h8ving fun. embers have shaped the future of Day Opportunllies and Adult Social Care in Cheshire Wesl, sh2red their views with the Safeguarding Children Partnership Board and contributed lo the CVVVA Neurodiversity Pathway Report into health services. We are looking fOard lo further collaboration, working with our members, colleagues and volunteers, families, friends and community, our funders, professionals and partners lo deliver exceptional, progressive, personal and social development, that enables our members lo truly thrive and live their best lives. Achievements and performance Significant activities and achievements against objectives We served 213 members during 2024125 We delivered 960 sessions from 1st April 2024- 31 sl March 2025 We registered 4,075 attendances across this financial year Adapted Cycles took a total of 217 bookings InbebNeeners Youth Club engaged 46 members aged 15-25 Big Livel over 25's soci81 club recorded 866 allendees al events and activities The Social Action Project recruited 39 members lo work on disability rights, cTrproduclion, impact & advocacy projects
LIVE! TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Through the year, Mary Watt has continued lo be actively involved in and developed links with Wesl Cheshire & NW Chamber of Commerce, nelworx4business, CWAC Parent Carer Forum. CWVA Children Young People & Families Alliance, CYPF Send Subgroup & Youth Subgroup, Cwac Youth Partnership Board, Youth Focus Northwest Joint Strategic Needs Assessment into Youth Services in Cheshire Wesl, NCVO, and Cheshire & Merseyside VCFSE Care Leaders Group. Through these connections, Livel has welcomed opportunities for networking and advice. and also development sessions for both members and staff. Working in partnership is important and through the year Live! has worked with.. Ready Generations. The Belong, Bren Bikes, HealthboxCIC, Live the Be81, Matl Baker MD, Little Actors, 2Engage Performing Arts, Simon Scott, the Moxy Hotel, Friends of Livel CWVA, Cheshire & Merseyside Cancer Alliance, Vivo Day Services, UK Garrison, Together All Are Able, Youth Federation, Wirral Youth Service, Passion for Learning, Cheshire Wèsl Local Authority, All about Greens, The Welsey Cenlre, Fitness with Gareth, Rage Filr)ess, Police Cyber Safely, NHS, Starfish training, ISL - Independence Support, Storyhouse, Tomorrow's Women, Disability Positive, Let's Farm, Camerados, Alison Pill Art in the Place, Dorin Park School, Maple Grove School, Abbey School. Dee Banks School, imap Cenlre, People's Choice Group, North Wesl Care Cooperative, Special Needs Care. We are passionate about tackling inequalities, ch811enging disadvantage and empowering people with disabilities. We work with indivlduals and Communities lo create an inclusive. cohesive future for all. At Livel we believe that members are not passive benefit recipients, but capable, pro-active citizens adding value to their local communities. Facilitating their positive contribution to society, desligmatising disability, championing diversity and inclusion advocacy are all essential elements of our work. We also provide a voice for our members lo influence local and national policy and seek to collaborate with other charities and groups in this shared mission. Networking, building effective relationships with stakeholders (at all level8), cultivating new partnerships, identifying innovative project opportunities and community 8ng8g6menl are also key. Live! is slriving lo reach out lo new, diverse audiences, to broaden the scope of impact, whilst slrenglhening existing links lo increase czpacity and raise aspirations. We want Livel to be an inclusive and diverse organis8tion, where everyone feels supported, valued and able lo be themselves. We are a Disability Confident commilled and Inclusive Excellence commilled employer, supporting a number of neurodivergent and disabled employees and volunteers as well as our members. However, we IOW that in our sector and locality, we particularly lack staff and volunteers from Minority Ethni¢ Backgrounds and seèk to increase diversity al all levels of the organisalion, from membership lo governance.
LIVE! TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Grant income and fundraising Trustees are grateful for all the support received through the year, through grants and donations, notably from The Edward Gostling Foundation, People's Poslcode Lollery, CWAC, Lollery Community Fund, The Steve Morgan Foundation, Garfield Weston Foundation. Weslminsler Foundation, Broome Family. Sport England. SCreIX Foundation, Bally Thomas, ALA Green, CWVA, CWAC Members Budget, Souter Charitable Trust, I¥ng Memorial Trust, The 29th May 1961 Charitable Trust, SJP Charitable Trust, John & Susan Bowers and Essar Oil Grant. Staff, members and Friends of Livel continue lo organise fundraising activities throughout the year. These have included raffles. a Christmas fun event, sponsored runs, discos and bingo sessions. Social Action members organise the Livel Lotto. The funds raised are awarded to Livel groups who apply for funding, e.g. for helmets for cy¢llng and cooking utensils for the new kitchen. New Scene This is Livel's fifth year into the 25-year lease on New Scene. Maintenance work and safety checks continue. Through the year, the work of a Buildings and Facilities manager has been significant. Livel's members, kitchen has been re-designed, upgraded and is used by many groups lo help with cooking and independent living skills. The staff kitchen is completed. Work started on a sensory room and quiet space for members in the heart of the building this year, with cad design work completed by generous skills donor Michelle Purcell. UKSPF funding secured via Cheshire West Local Authority lo complete a feasibility study on the building concluded al the end of March 2025. This work saw extensive survey work such 8s building condition, M&E, and Gommercial properly valuation completed, 2nd two concept designs developed, with input from all key stakeholders to inform options for future use and ultimately the long-lerm suslainabilily of the centre. Financial review The Charity's results for the year show an unrestricted surplus of £127,986. Res8lV8s policy The Trustees are commilled lo a reseNes level that enables the organisalion to meet unforeseen financial circumstances. The slze of the reserves should be sufficient lo enable core services to be maintained in the short term and the legal requirements in areas such as staffing to be mel in the event of such circumstances. The Trustees have determined that reseNes equivalent lo al least 3 months running costs are necessary to meet these consider81ions. The Trustees will continue their efforts to maintain the reserves of the organisalion. Plans for future periods Key Priority Areas for Trustees are lo ensure Ihal.. The well-being and safeguarding of our members, staff team and volunteers are maintained Livel's finances are stable and secure There is quality improvement throughout all the activities Our members, views are heard and staff facililale full participation in consullalion activities across the county The development of New Scene continues, enabling the building lo be an innovative Community and Charity Hub. Livel continues its partnership projects and develops new partners, including those within the business sector Structure, governance and management
LIVE! TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees, who are also the directors for the purpose of company law, and who served during the year and up lo the dale of sign81ure of the financial slalements were.. M Hyde R Lewis G Warren N Burton C Morgan Williams L Duncalf S Potts R Gould {Resigned 14 October 2024) {Appoinled 16 December 2024) {Appoinled 6 December 20241 Recruitment 8nd appointment oftruslees Existing Iruslees appoint new Iruslees. They base these appointments on the variety of skill sets that individuals have and which are important for the board as a whole. At March 31st 2025, the charity had seven Trustees with diverse skillset and experience. The three sub-committees for Safeguarding & Welfare, Buildings & Facilities and Finance, HR & Renumeralion, that were established during this year, are functioning wèll. The intent is improved efficiency and focus, greater ulilisalion of specialist knowledge and more effective governance of Livel as 8 whole. Diversifying the board, particularly in terms of elhnicily, age, soci&economic background and first-hand lived experience of disability is an important focus as we move through our strategy towards excellence. Org8nis8tion81 slruclure The Charily is a charitable incorporated organisalion, controlled by ils governing document and is operated in accordance with the foundation model constilulion. Risk Management The Trustees have continued to review the principal areas of risk in thè organisalion and consider that systems and processes are in place to monitor and conlroS them. Other mallers staff As an organisalion, we have evolved our offer, upgraded facilities, revisited our mission, defined our priorities, refreshed our brand, updated our website and agreed a new strategy lo move towards 2028. The establishment of our new posts of Bulldings and Facilities Manager and Reception Admlnlslrator have been successful. Through the year, staff have worked on their professional development. undertaking a number of courses, including NEBOSH (for Buildings manager), Designated Safeguarding Lead training for all managers. Leadership. Management. Oliver McGowan Tier 1 & 2 mandatory training for health & social care, Positive Behaviour Support awareness & Manager Toolkit, Makaton Sign, Mental Health First Aid, Food Hygiene, and other short courses relevant lo individual roles.
LIVE! TRUSTEES. REPORT (INCLUDING DIRECTOR'S REPORT) {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 The Trustees. report was approved by the Board of Trustees. M Hyde Trustee 14 October 2025
LIVEI STATEf¥lENT OF TRUSTEES. RESPONSIBILITIES FOR THE YEAR ENDED 31 MARCH 2025 The Iruslees, who are also the directors of Llvel for the purpose of company law, are responslble for preparing the Truslee8' Report and the financial slalemenls in accordance with applicable law and United Klngdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. Company law requires the Irus166S to prepare financial statements for each financial year which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of reSoUrs, including the income and expenditure, of Ihe charitable company for that year. In preparing Ihese financial slatemenls, the Iruslees are required to: select suitable accounting policies and then apply them consislenlly.. observe Ihe methods and principles in the Charitles SORP., make judgements and estimates that are reasonable and prudent; slate whether applicable UK Accounting Standards have been followed. subject lo any materi81 departures disclosed and explained in the financial stalemenls., and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy al any time the financial position of the charity and enable them lo ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguardlng the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
LIVEI INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF LIVEI I report lo the twslees on my examinalSon of the financial statements of LSve! {Ihe ¢harily) for the year ended 31 March 2025. Responsibilities and basls of report As the Iruslees of the charity {8nd also ils directors for the purposes of company lawl, you 8re responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006. Having satisfied myself that the financial slalemenls of the charity are not required to be audited under Part 16 01 the Companies Act 2006 and are eligible for independent examination. I report in respect of my examination of the charity's financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 14515llbl of the Charities Act 2011. Independent examiner's statement Since the charity's gross income exceeded £250,000, the independent examiner mu81 be 8 member of a body listed in section 145 of the Ch8rilies Act 2011. 1 confirm that l am qualified to undertake the examination because l am a member of ICAEW, which is one of the listed bodies. I have completed My examination. I confirm that no mallers have come to my attention in connection with Ihe examination giving me cause lo believe that in any material respect.. accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006. the financial slalements do not accord with those records., or the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial slalements give a true and fair view, which is nd a maller considered as part of an independent examination., or the financial statements have not been prepared in accordance with the methods and principles of the Slalemenl of Recommend8d Practice for accounting and reporting by charities applicable to charities preparing their financial statements in 8ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other matters in connection with the examination lo which allenlion should be drawn in this report in order to enable a proper understanding of the financial statements to bè reached. James Hargreaves FCA Cholmondeley House Dee Hills Park Chester Cheshire CH3 SAR 14 October 2025
LIVEI STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOMEAND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unrestricted Restricted fund$ funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Notes Income from: Donations and legacies Charitable activities Other trading activities Investments 205,435 362,840 26,822 3,791 250,453 455,888 362,840 26,822 3,791 31,796 285,906 30,192 1,319 200,885 232.681 285,906 30,192 1,319 Total income 598,888 250,453 849,341 349,213 200,885 550,098 Expenditure on: Charitable activities 558,698 131,153 689,851 334,289 216,501 550.790 Total expenditure 558,698 131.153 689,851 334,289 216,501 550,790 Net incomel{expendlture} and movement In funds 40,190 119,300 159,490 14,924 115,6161 (6921 Reconciliation of funds: Fund balances at 1 April 2024 117,796 20,700 138,496 102,872 36.316 139,188 Fund balances at 31 March 2025 157,986 140,000 297,986 117,796 20,700 138,496 The slalemenl of financial aclivllies includes 811 gains and losses recognised in the year. All income and expenditure derive from continuing activities.
LIVE! BALANCE SHEET ASAT31 MARCH 2025 2025 2024 Notes Fixed assets Tangible assets 13 88,588 32,865 Current assets Debtors Cash at bank and in hand 14 30,169 227,006 19,737 111,268 257,175 131,005 Creditors: amounts falling due within one year 15 {47,7771 {25,3741 Net Current assets 20g,398 105,631 Total assets less current liabilities 297.986 138,496 The funds of the charity Reslricled income funds Unreslricled funds 17 18 140,000 157,986 20,700 117,796 297,986 138.496 The company 55 entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2025. The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial stalemenls. The members have not required the company to obtain an audit of ils financial slalemenls for the year in question in accordance with section 476. These financial statements have been prepared in accordance with the provisions applicable to companies subject to Ihe sm211 companies regime. The financial statements were approved by the trustees on 14 October 2025 M Hyde Trustee Company registration number CE003748 {England and Wales) 10-
LIVE! NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Accounting policies Charity Information The charity is a public benefit entity and a registered charity in England and Wales and is incorporated. The address of princip81 office is New Scene Cenlre, Lime Wood Close, Off Newton Lane, Chester, CH2 2HD. 1.1 Accounting convention The financial slalemenls have been prepared in accordance with the Gharily's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in Ihe UK and RepublSc ot Ireland" {"FRS 102.) and the Charities SORP "Accounting and Reporting by Charities.. Statement ol Recommended Practice applicable lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 102)" leffeclive 1 January 20191. The charity is a Public Benefit Entity as defined by FRS 102. The charity has taken advantage of the provisions in the SORP for charities not to prepare a Slalement of Cash Flows. The financial statements are prepared in sterling, which is the functional currency of the Charily. Monetary amounts in these fin8nci81 slalements are rounded lo the nearest £. The financial statements have been prepared under Ihe historical c05t ¢onvenlion. The prirlcipal accounting policies adopted are set out below. 1.2 Going concern Al the lime of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial stalemenls. 1.3 Charltable funds Unreslricled funds are available for use at the discretion of the trustees in furtherance of their charitable objectives. Restricted fund5 are subject to specific Conditions by donors or grantors as to how they may be used. The purposes and uses of the reslricled funds are set out in the notes lo the financial statements. Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity. 1.4 Income Income is recognised when th8 charity is legally enlilled to it after any performance conditions have been met, the amounts can be measured reliably, and il is probable that income will be received. Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless perform8nce conditions require deferral of the amount. Income tax recoverable in relation lo dor)alions received under Gift Aid or deeds of covenant is recognised al the lime of the donation. Legacies are recogni8ed on receipt or olhewise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the 16gacy is Irealed as 8 contingent asset. 11
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accounting pollcles (Continued) 1.5 Expendlture Expenditure is recognised onoe there is a legal or conslruclive obligation to transfer economic benefit lo a third party, il is probable that a transfer of economic benefits will be required in settlement, and the amount of the obSigalion Can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of dir&1 costs and shared costs, including support costs involved in undertaking each aclivily. Direot costs atlribulable lo a single activity are allocated directly lo that aclivily. Shared costs which contribute to more than one activity and support costs which are not atlribulable to a single activity are apportioned between those activities on a basis consistent wilh the use of resources. Central staff costs are allocated on the basis of lime spent, and depreciatSon charges are allocated on the portion of the asset's use. 1.6 Tangible fixed assets Tangible fixed assets are initially measured al cost and subsequently measured at cost or valuation. net of depreciation and any impairment losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful Iiv8s on the following bases.. Leasehold land and buildings Fixtures and fittings Motor vehicles 20 years straight line 250/0 reducing balance 25010 reducing balance The gain or loss arising on the disposal of an asset is de18rmined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the slalement of financi21 activities. 1.7 Impairment of fixed assets At each reporting end date, the charity reviews the carrying amounts of its tangible assets lo determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order lo determine the extent of the impairment loss lif any). 1.8 Cash and cash equlvalents Cash and cash equivalents inGlude cash in hand, deposits held al call with banks. other short-lerm liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities. 1.9 Financlal Instruments The charity has elected lo apply the provisions of Section 11 'Bagic Financial Inslrumenls, and Section 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial inslrumenls. Financial instruments are recognised in the charity's balance sheet when the ¢harity becomes party lo the conlraclual provisions of the inslrumenl. Financial assets and li8bililies are offset, wilh the nel amounts presented in the financial slalemenls, when there is a legally enforceable right lo sel off the recognised amounts and there Is an intention to sellle on a net basis or to realise the asset and sellle the liability simultaneously. 12
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Accountlng pollcies (Continued) Baslc financial assets Basic financial assets, which include debtors and c88h and bank balances, are initially measured al transaction price including transaction costs and are subsequently carried al amort18ed cost using the effective inleresl method unless the arrangement conslilules a financing Iransa¢lion, where the Iransa¢lion is measured 81 Ihe present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial IIT8bllltles Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing Iransaclion, wherè the debt instrument is measured at the present value of the future payments discounted at a market rale of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments 8re subsequently carried al amortised cost, using the effective interest rate method. Trade creditors are obligations tts pay for goods or seNices that have been acquired in the ordin8ry course ol operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised inllially at transaction price and subsequently measured al amortised cost using the effective interest method. Derecognition of financlal liabilities Financial liabllities are derecognised when the charity's conlraGlual obligations expire or are discharged or cancelled. 1.10 Employee benefits The cosl of any unused holiday entillemenl is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or lo provide termination benefits. 1.11 Retirement benefits Payments to defined contribution retirement benefit schemes are charged as an expens8 as they fall due. Critical accounting estimates and judgements In the application of the charity's accounting policies, the Iruslees are requlred to make judgements, estimates and assumpliong about the carrying amount of assets and liabillties Ihal are not readily apparent from other sources. The estim81es and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these eslimales. The eslimales and underlying assumptions are reviewed on an ongoing basis. Revisions lo accounting estimates are recognised in the period in which the estimate is revised where the revision affects (knly that period, or in the period of the revision and future periods where Ihe revision affects both Current and future periods.
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from donatlons and legacies Unrestrlcted Restricted funds funds 2025 2025 Total Unrestrlcted Restricted funds funds 2024 2024 Total 2025 2024 Donations and gifts Grants 19,359 186,076 19,359 436,529 19,857 11,939 19,857 212.824 250,453 200,885 205,435 250.453 455,888 31,796 200,885 232,681 Donations and gifts Donations 19,359 19,359 19,857 19,857 19,359 19,359 19,857 19,857 Grants Grant5 receivable other 156,076 30.000 280,453 (30,000) 436,529 11,939 200,885 212.824 186,076 250.453 436,529 11,939 200,885 212,824 Income frorn charitable activities Unrestricted funds 2025 Unrestricted funds 2024 other income from charitable activltles Services provided under contract Ancillary trading income Other income 3,220 180 359,440 2,286 1,470 282,150 362,840 285,906 14
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Income from other tradlng activities Unrostricted Unrestricted funds funds 2025 2024 Fundraising events Shop income Lelling and linsIng arrangements Other income 3,743 4,981 17,608 490 2,089 4,334 17,610 6,159 Other trading activities 26.822 30,192 Income from investments Unrestricted Unrestricted funds funds 2025 2024 Interest receivable 3,791 1,319 15-
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Expendlture on charitable activities Unrestrlcted Restrlcted funds funds 2025 2025 Total Unrestricted Restricted funds funds 2024 2024 Total 2025 2024 Dlrect costs Staff costs Depreciation and impairment Purchases Reslricled costs Light and heal Repairs and maintenance Insuran Motor and travel costs Legal and professional costs Telephone costs Other office costs Other interest payable and similar ch8rges Computer costs Cleaning arld waste costs Staff training costs other charitable expendilure 346,924 346,924 212,097 212,097 18,668 58,112 18,668 58,112 131,153 16,884 26,047 8,529 1,595 4,169 36,667 4,169 36,667 216,501 17,328 11,141 7,742 1,076 131,153 216,501 16,884 26.047 8,529 1,595 17,328 11,141 7,742 1,076 39,134 137 9,572 39.134 137 9,572 3,124 1,925 7,551 3.124 1,925 7,551 2,927 8,698 10,512 6,805 2,927 8,698 10,512 6,805 2,255 9,717 9,381 5,626 2.255 9,717 9,381 5,626 2.014 2.014 2,363 2,363 556,558 131,153 687,711 332.162 216.501 548,663 Share of support and governance costs (see note 81 Governance 2,140 2,140 2,127 2,127 558,698 131,153 689,851 334,289 216,501 550,790 Analysls by fund Unrestricted funds Restricted funds 558,698 558,698 131,153 334,289 334,289 216,501 131,153 216,501 558,698 131,153 689,851 334,289 216,501 550,790 Support costs allocated to actlvltles 2025 2024 Governance costs 2,140 2,127 Analysed between: Unreslricled funds 2,140 2,127 16
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 Support costs allocated to activities Icontlnuedl 2025 2024 Governance costs comprlse: Independent examination fee 2,140 2,127 2,140 2,127 Net movement in funds 2025 2024 The net movement in funds is slated after ch8rgingl(creditingl- Fees payable for the independent examination of the charity's financial slalemenls Depreciation of owned tangible fixed assets 2,410 18,668 2,127 4,169 10 Trustees None of the trustees (or any person8 connected with them) received any remuneration or benefits from the charity during the year. 11 Employees The average monthly number of employees during the year was: 2025 Number 2024 Number 20 19 Employment costs 2025 2024 Wages and salaries Social security costs Olher pension costs 313,383 25,952 7,589 183,727 21,356 7,014 346,924 212,097 There were no employees whose annual remuneration was more than £60,000. 12 Taxation The charity is exempt from taxation on its activities because all its income is applied for charitable purposes. 17
LIVEI NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 13 Tangible fixed assets Leasehold Flxtures and land and fittlngs bulldings Motor vehlcles Total Cost Al 1 April 2024 Additions 11,059 30,320 29,907 9,653 40,966 74,355 34,382 Al 31 March 2025 41,379 39,560 34,382 115,321 Depreciatlon and impairment Al 1 April 2024 Depreciation charged in the year 553 2,069 7,512 8,003 8,065 18,668 8,596 At 31 March 2025 2,622 15,515 8,596 26,733 Carrying amount At 31 March 2025 38,757 24,045 25.786 88,588 Al 31 March 2024 10,506 22,359 32.865 14 Debtors 2025 2024 Amounts falling due within one year.. Trade dèbtors 30,169 19,737 15 Creditors: amounts falllng due within one year 2025 2024 Other laxalion and social security Trade creditors Accruals and deferred income 6,707 35,134 5,936 6,058 14,513 4,803 47,777 25,374 16 Retlrement benefit schemes 2025 2024 Defined contrlbutlon schemes Charge lo profit or loss in respect of defined contribution schemes 7,589 7,014 The charity operates a defined contribution pension scheme for all qualSfying employees. The assets of the scheme are held separately from those of the charity in an independently admlnislered fund. 18
LIVE! NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 17 Restrlcted funds The reslricled funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used. At l Aprll 2024 Incoming resources Resources At 31 March expended 2025 other Steve Morgan Foundation Broome Family Medicash Foundation The Edward Goslling Fund Lollery Sport Eng18nd 10,700 17,2231 20,833 13,4771 120,8331 {7,5001 {2,5001 7,500 2,500 140,000 88,526 8.317 140,000 {88,526) {8,3171 20,700 250,453 (131,153) 140,000 Prevlous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 Other Westminster Foundation B&Q 9,156 171,816 19,069 {170,2721 {19,0691 {5,0001 {10,0001 (12,1601 10,700 5,000 10,000 12,160 Mazaars CWAC Transforming Care Broome Family Medicash Foundation 7,500 2,500 7,500 2,500 36.316 200,885 (216.501 } 20,700 18 Unrestricted funds The unreslricled funds of the charity comprise the unexpended balances of donations and grants which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the Iruslees for specific purposes. At 1 April 2024 Incoming resources Resources At 31 March expended 2025 General funds 117,796 598,888 {558,698) 157,986 Previous year: At 1 April 2023 Incoming resources Resources At 31 March expended 2024 General funds 102,872 349,213 (334,289) 117,796 19
LIVEI NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 19 Analysis of net assets between funds Unrestricted funds 2025 Restrictod funds 2025 Total 2025 Al 31 March 2025: Tangible assets Current assels/{liabililiesl 88,588 69,398 88,588 209,398 140,000 157,986 140,000 297,986 Unrestricted funds 2024 Restricted funds 2024 Total 2024 At 31 March 2024: Tangible assets Current asselsl{liabililies) 32,865 84,931 32,865 105,631 20,700 117,796 20,700 138,496 20 Related party transactlons There were no disclosable related party transactions during the year12024 - none). 20-