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 w￿th 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 fO￿ard 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 I￿OW 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. SCre￿IX
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 reSoUr￿s, 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 li￿nsIng 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-