2025-03-31-accounts - Swanside Community Centre

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REGISTERED COMPANY NUMBER: 08867700 (England and Wales)
REGISTERED CHARITY NUMBER: 1162051

`Report of the Trustees and`

Unaudited Financial Statements for the Year Ended 31 March 2025

`for`

`SWANSIDE COMMUNITY CENTRE`

Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

SWANSIDE COMMUNITY CENTRE

Contents of the Financial Statements
for the Year Ended 31 March 2025

	`Page`
`Report of the Trustees`	`1 to 2`
`Independent Examiner's Report`	`3`
`Statement of Financial Activities`	`4`
`Balance Sheet`	`5 to 6`
`Notes to the Financial Statements`	`7 to 12`
`Detailed Statement of Financial Activities`	`13 to 14`

SWANSIDE COMMUNITY CENTRE

Report of the Trustees
for the Year Ended 31 March 2025

ThetrusteeswhoarealsodirectorsofthecharityforthepurposesoftheCompaniesAct2006,presenttheir report
withthefinancialstatementsofthecharityfortheyearended31March2025.Thetrusteeshaveadopted the
provisionsofAccountingandReportingbyCharities:StatementofRecommendedPracticeapplicableto charities
preparingtheiraccountsinaccordancewiththeFinancialReportingStandardapplicableintheUKandRepublic of
Ireland (FRS 102) (effective 1 January 2019).

`OBJECTIVES AND ACTIVITIES`

`Objectives and aims`

To supportthe communityof Swansidein developingsocial interaction,play, learningand physicalactivity.To provide
ameetingplaceforthedevelopmentofideasthatimprovethecommunityofSwanside.Tocreatelong term
sustainable support for the community of Swanside.

`Achievements and performance`

Duetothecontinuedriseoffoodandenergyprices,SwansidehasremainedavitalserviceinKnowsley throughout
the2025year.Thecontinuedsupportfromthelocalcouncil,localbusinessesandthelocalcommunityhas helped
allow the centre continue its services.

TheCentrecelebratedits10thyearanniversarythisyearwhichinvolvedmanydifferenteventstoacknowledge it's
success over the years.

FurtherfundingwassecuredfromtheNationalLotteryandalsotheNeighbourhoodLottery.Thefundsenable the
centre to continueto employ variousimportantroles to continuetheir services includinga play coordinator, volunteer
coordinatorand caretaker.It also helps contributetowardsthe centre manager'ssalary,utilitybills and the day to  day
running costs of the charity.

ContinuedsupportfromKnowsleyCouncilhasremainedavitalsupporttoenabletheCentretocontinue supporting
thelocalcommunity.SeparatefundingfromthelocalCouncilhasagainsecuredtheWinterWellnessand Hardship
Funds which continues to support the community with food hampers, warm clothing and food vouchers.

Swansidecontinuedtosupportthecommunitybyofferinghelpwithfoodhardship,warmclothingand blankets,
schooluniforms,packedlunches,signpostingtorelevantagencies,chaperoneservice,pickingupprescriptions and
hospitalvisits. This year, one of the groupsat the centre introduceda repairshop which not only broughtmembers of
thecommunitytogetheritalsoallowedpeopletohavetheirclothingorhouseholditemsrepairedwhenthey can't
afford to replace.

ThecentrewasnominatedfortheKingsAwardin2025andalthoughwasn'tsuccessfulwereextremelyhonoured for
the nomination.

Swansidecontinuesto have stronglinkswith socialservices,localservices,care homes, localschoolsand families who
mayneedextrasupport.Itremainsingoodcontactswithrelevantagencieswhosignpostpeopleinneedto benefit
from the centres services.

Withoutthehelpandsupportofthecentre'svolunteers,localcouncillorsandthelocalcommunity,Swanside would
not be able to fulfil its much needed services around the community.

`Public benefit`

The trustees can confirm that they have compliedwith their duty to have due regard to the guidanceon public benefit
published by the charity commission in exercising their powers or duties.

`FINANCIAL REVIEW`

`Reserves policy`

Thetrusteesaimtoholdanamountinreservesatleastequaltosixmonthsrunningcostsofthecentreto maintain
operations in times of reduced revenues.

`STRUCTURE, GOVERNANCE AND MANAGEMENT`

`Governing document`

Thecharityiscontrolledbyitsgoverningdocument,adeedoftrust,andconstitutesalimitedcompany,limited by
guarantee, as defined by the Companies Act 2006.

Page 1

SWANSIDE COMMUNITY CENTRE

Report of the Trustees
for the Year Ended 31 March 2025

`STRUCTURE, GOVERNANCE AND MANAGEMENT Recruitment and appointment of new trustees`

Trusteesare recruitedbasedon skillsaccordingto the needsof the charityassessedby the existingtrustees. Trustees
must be appointed by a resolution of the other trustees. No external body is entitled to appoint trustees.

`REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number`

08867700 (England and Wales)

`Registered Charity number`

`Registered office`

Willoughby Road
Huyton
Liverpool
Merseyside
L14 6XA

`Trustees`

Mrs I Doyle Trustee
Mrs M Edwards Treasurer
Mrs J P Owens Trustee & Development Manager
Ms D E Hannah Trustee (resigned 30.1.25)
Miss V J Scragg Trustee

`Independent Examiner`

Butterworth Barlow
Chartered Accountants
Butterworth Barlow House
10 Derby Street
Prescot
Liverpool
Merseyside
L34 3LG

`FUNDS HELD AS CUSTODIAN FOR OTHERS`

No funds or assets are held as custodian for others.

Approved by order of the board of trustees on 24 September 2025 and signed on its behalf by:

Mrs I Doyle - Trustee

Page 2

Independent Examiner's Report to the Trustees of

Swanside Community Centre

`Independent examiner's report to the trustees of Swanside Community Centre ('the Company')`

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

`Responsibilities and basis of report`

As the charity'strusteesof the Company(andalsoits directorsfor the purposesof companylaw)youare responsible
for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfiedmyself that the accountsof the Companyare not requiredto be auditedunder Part 16 of the 2006  Act
andareeligibleforindependentexamination,Ireportinrespectofmyexaminationofyourcharity'saccounts as
carriedoutunderSection145oftheCharitiesAct2011('the2011Act').IncarryingoutmyexaminationI have
followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

`Independent examiner's statement`

Ihavecompletedmyexamination.Iconfirmthatnomattershavecometomyattentioninconnectionwith the
examination giving me cause to believe:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2. the accounts do not accord with those records; or

3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

Ihavenoconcernsandhavecomeacrossnoothermattersinconnectionwiththeexaminationtowhich attention
should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow

The Institute of Chartered Accountants in England and Wales

Butterworth Barlow
10 Derby Street
Prescot
Merseyside
L34 3LG

24 September 2025

Page 3

`SWANSIDE COMMUNITY CENTRE`

`Statement of Financial Activities for the Year Ended 31 March 2025`

`Unrestricted` `fund` `Notes` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `-` `Other trading activities` `2` `53,721` `Total` `53,721` `EXPENDITURE ON` `Other` `111,236` `NET INCOME/(EXPENDITURE)` `(57,515)` `Transfers between funds` `10` `18,765` `Net movement in funds` `(38,750)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `136,927` `TOTAL FUNDS CARRIED FORWARD` `98,177`	`Restricted` `fund` `£` `176,363` `-` `176,363` `151,619` `24,744` `(18,765)` `5,979` `28,780` `34,759`	`31.3.25` `Total` `funds` `£` `176,363` `53,721` `230,084` `262,855` `(32,771)` `-` `(32,771)` `165,707` `132,936`	`31.3.24` `Total` `funds` `£` `202,720` `30,173`
			`232,893`
			`232,773`
			`120` `-`
			`120` `165,587`
			`165,707`

The notes form part of these financial statements

Page 4

`SWANSIDE COMMUNITY CENTRE`

`Balance Sheet 31 March 2025`

`Unrestricted` `fund` `Notes` `£` `FIXED ASSETS` `Tangible assets` `7` `47,654` `CURRENT ASSETS` `Debtors` `8` `624` `Cash at bank` `58,225` `58,849` `CREDITORS` `Amounts falling due within one year` `9` `(8,326)` `NET CURRENT ASSETS` `50,523` `TOTAL ASSETS LESS CURRENT LIABILITIES` `98,177` `NET ASSETS` `98,177` `FUNDS` `10` `Unrestricted funds` `Restricted funds` `TOTAL FUNDS`	`Restricted` `fund` `£` `-` `-` `34,759` `34,759` `-` `34,759` `34,759` `34,759`	`31.3.25` `Total` `funds` `£` `47,654` `624` `92,984` `93,608` `(8,326)` `85,282` `132,936` `132,936` `98,177` `34,759` `132,936`	`31.3.24` `Total` `funds` `£` `53,565` `-` `122,249` `122,249` `(10,107)` `112,142` `165,707` `165,707` `136,927` `28,780` `165,707`

The charitablecompanyis entitledto exemptionfrom audit under Section477 of the CompaniesAct 2006 for the year
ended 31 March 2025.

Themembershavenotrequiredthecompanytoobtainanauditofitsfinancialstatementsfortheyear ended
31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

The notes form part of these financial statements

continued...

Page 5

Balance Sheet - continued
31 March 2025

`SWANSIDE COMMUNITY CENTRE`

Thesefinancialstatementshavebeenpreparedinaccordancewiththeprovisionsapplicabletocharitable companies
subject to the small companies regime.

The financialstatementswere approvedby the Boardof Trusteesand authorisedfor issue on 24 September2025 and
were signed on its behalf by:

Mrs J P Owens - Trustee

Mrs I Doyle - Trustee

Mrs M Edwards - Trustee

The notes form part of these financial statements

Page 6

SWANSIDE COMMUNITY CENTRE

Notes to the Financial Statements
for the Year Ended 31 March 2025

`1. ACCOUNTING POLICIES`

`Basis of preparing the financial statements`

The financialstatementsof the charitablecompany,whichis a publicbenefitentityunderFRS 102,have been
preparedinaccordancewiththeCharitiesSORP(FRS102)'AccountingandReportingbyCharities: Statement
ofRecommendedPracticeapplicabletocharitiespreparingtheiraccountsinaccordancewiththe Financial
ReportingStandardapplicablein the UK and Republicof Ireland(FRS 102) (effective1 January2019)', Financial
ReportingStandard102 'The FinancialReportingStandardapplicablein the UK and Republicof Ireland'and the
Companies Act 2006. The financial statements have been prepared under the historical cost convention.

`Income`

All incomeis recognisedin the Statementof FinancialActivitiesoncethe charityhasentitlementto the funds,
it is probable that the income will be received and the amount can be measured reliably.

`Expenditure`

Liabilitiesarerecognisedasexpenditureassoonasthereisalegalorconstructiveobligationcommitting the
charitytothatexpenditure,itisprobablethatatransferofeconomicbenefitswillberequiredin settlement
andtheamountof theobligationcanbe measuredreliably.Expenditureis accountedforonanaccruals basis
andhas been classifiedunderheadingsthataggregateall costrelatedto the category.Wherecostscannot be
directlyattributedtoparticularheadingstheyhavebeenallocatedtoactivitiesonabasisconsistentwith the
use of resources.

`Tangible fixed assets`

Depreciationis providedat the followingannualrates in orderto write off each asset over its estimated useful
life.

Improvements to property-     25% on cost, 10% on cost and 2% on cost
Computer equipment- 25% on cost

`Taxation`

The charity is exempt from corporation tax on its charitable activities.

`Fund accounting`

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restrictedfundscanonlybeusedforparticularrestrictedpurposeswithintheobjectsofthe charity.
Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Furtherexplanationofthenatureandpurposeofeachfundisincludedinthenotestothe financial
statements.

`Pension costs and other post-retirement benefits`

Thecharitablecompanyoperatesadefinedcontributionpensionscheme.Contributionspayableto the
charitablecompany'spensionschemearechargedtotheStatementofFinancialActivitiesintheperiod to
which they relate.

continued...

Page 7

SWANSIDE COMMUNITY CENTRE

`Notes to the Financial Statements - continued for the Year Ended 31 March 2025`

`2. OTHER TRADING ACTIVITIES`

`2.`	`OTHER TRADING ACTIVITIES`
		`31.3.25`	`31.3.24`
		`£`	`£`
	`Fundraising events`	`2,820`	`10,687`
	`Room hire`	`2,480`	`-`
	`Clubs and events`	`48,421`	`19,486`
		`53,721`	`30,173`
`3.`	`NET INCOME/(EXPENDITURE)`
	`Net income/(expenditure) is stated after charging/(crediting):`
		`31.3.25`	`31.3.24`
		`£`	`£`
	`Depreciation - owned assets`	`6,627`	`3,684`
`4.`	`TRUSTEES' REMUNERATION AND BENEFITS`
		`31.3.25`	`31.3.24`
		`£`	`£`
	`Trustees' salaries`	`61,152`	`50,648`

`Trustees' expenses`

Therewerenotrustees'expensespaidfortheyearended31March2025norfortheyear ended
31 March 2024.

`5. STAFF COSTS`

The average monthly number of employees during the year was as follows:

	`31.3.25`	`31.3.24`
`Employee`	`6`	`4`

No employees received emoluments in excess of £60,000.

continued...

Page 8

`SWANSIDE COMMUNITY CENTRE`

`Notes to the Financial Statements - continued for the Year Ended 31 March 2025`

`6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES`

`Unrestricted` `Restricted` `fund` `fund` `£` `£` `INCOME AND ENDOWMENTS FROM` `Donations and legacies` `7,573` `195,147` `Other trading activities` `30,173` `-` `Total` `37,746` `195,147` `EXPENDITURE ON` `Other` `100,938` `131,835` `NET INCOME/(EXPENDITURE)` `(63,192)` `63,312` `Transfers between funds` `126,008` `(126,008)` `Net movement in funds` `62,816` `(62,696)` `RECONCILIATION OF FUNDS` `Total funds brought forward` `74,111` `91,476` `TOTAL FUNDS CARRIED FORWARD` `136,927` `28,780` `7.` `TANGIBLE FIXED ASSETS` `Improvements` `to` `Computer` `property` `equipment` `£` `£` `COST` `At 1 April 2024` `81,235` `6,362` `Additions` `-` `716` `At 31 March 2025` `81,235` `7,078` `DEPRECIATION` `At 1 April 2024` `28,220` `5,812` `Charge for year` `5,962` `665` `At 31 March 2025` `34,182` `6,477` `NET BOOK VALUE` `At 31 March 2025` `47,053` `601` `At 31 March 2024` `53,015` `550`	`Total` `funds` `£` `202,720` `30,173`
	`232,893`
	`232,773`
	`120` `-`
	`120` `165,587`
	`165,707`
	`Totals` `£` `87,597` `716` `88,313` `34,032` `6,627` `40,659` `47,654` `53,565`

continued...

Page 9

`SWANSIDE COMMUNITY CENTRE`

`Notes to the Financial Statements - continued for the Year Ended 31 March 2025`

`8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR`

`Other debtors` `9.` `CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR` `Social security and other taxes` `Other creditors` `Accrued expenses` `10.` `MOVEMENT IN FUNDS` `At 1.4.24` `£` `Unrestricted funds` `General fund` `136,927` `Restricted funds` `Restricted fund` `28,780` `TOTAL FUNDS` `165,707` `Net movement in funds, included in the above are as follows:` `Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`Net` `movement` `in funds` `£` `(57,515)` `24,744` `(32,771)` `Incoming` `resources` `£` `53,721` `176,363` `230,084`	`31.3.25` `31.3.24` `£` `£` `624` `-` `31.3.25` `31.3.24` `£` `£` `6,886` `4,698` `-` `5,409` `1,440` `-` `8,326` `10,107` `Transfers` `between` `At` `funds` `31.3.25` `£` `£` `18,765` `98,177` `(18,765)` `34,759` `-` `132,936` `Resources` `Movement` `expended` `in funds` `£` `£` `(111,236)` `(57,515)` `(151,619)` `24,744` `(262,855)` `(32,771)`

continued...

Page 10

`SWANSIDE COMMUNITY CENTRE`

`Notes to the Financial Statements - continued for the Year Ended 31 March 2025`

`10. MOVEMENT IN FUNDS - continued`

`Comparatives for movement in funds`

Net
movement
At 1.4.23
in funds
£
£
Unrestricted funds
General fund
74,111
(63,192)
Restricted funds
Restricted fund
91,476
63,312
TOTAL FUNDS
165,587
120
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
37,746
Restricted funds
Restricted fund
195,147
TOTAL FUNDS
232,893 Transfers
between
At
funds
31.3.24
£
£
126,008
136,927
(126,008)
28,780
-
165,707
Resources
Movement
expended
in funds
£
£
(100,938)
(63,192)
(131,835)
63,312
(232,773)
120

A current year 12 months and prior year 12 months combined position is as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`At 1.4.23` `£` `74,111` `91,476` `165,587`	`Net` `movement` `in funds` `£` `(120,707)` `88,056` `(32,651)`	`Transfers` `between` `funds` `£` `144,773` `(144,773)` `-`	`At` `31.3.25` `£` `98,177` `34,759`
				`132,936`

continued...

Page 11

SWANSIDE COMMUNITY CENTRE

`Notes to the Financial Statements - continued for the Year Ended 31 March 2025`

`10. MOVEMENT IN FUNDS - continued`

A currentyear12monthsandprioryear12monthscombinednetmovementinfunds,includedinthe above
are as follows:

`Unrestricted funds` `General fund` `Restricted funds` `Restricted fund` `TOTAL FUNDS`	`Incoming` `resources` `£` `91,467` `371,510` `462,977`	`Resources` `Movement` `expended` `in funds` `£` `£` `(212,174)` `(120,707)` `(283,454)` `88,056` `(495,628)` `(32,651)`

`11. RELATED PARTY DISCLOSURES`

`MALVERN MUMS`

MalvernMumsareanotforprofitcommunityorganisationconsistingofthecentre'sTrusteesand other
communityvolunteers.Thisorganisationrunsthecentre'skidsandyouthclubs,receivingtheattendance fees
and paying the running costs.

MalvernMumspaysforroomhireinordertoruntheclubsonan'armslength'basis.MalvernMums also
make a contribution to the centre's running costs such as gardening and window cleaning.

Page 12

`SWANSIDE COMMUNITY CENTRE`

`Detailed Statement of Financial Activities for the Year Ended 31 March 2025`

	`31.3.25`	`31.3.24`
	`£`	`£`
`INCOME AND ENDOWMENTS`
`Donations and legacies`
`Legacies`	`-`	`7,573`
`Grants`	`176,363`	`195,147`
	`176,363`	`202,720`
`Other trading activities`
`Fundraising events`	`2,820`	`10,687`
`Room hire`	`2,480`	`-`
`Clubs and events`	`48,421`	`19,486`
	`53,721`	`30,173`
`Total incoming resources`	`230,084`	`232,893`
`EXPENDITURE`
`Other`
`Event costs`	`29,946`	`31,516`
`Food parcels & support`	`84,591`	`105,715`
	`114,537`	`137,231`
`Support costs`
`Management`
`Trustees' salaries`	`61,152`	`50,648`
`Wages`	`44,823`	`19,285`
`Social security`	`2,851`	`-`
`Pensions`	`1,938`	`1,150`
	`110,764`	`71,083`
`Finance`
`Bank charges`	`278`	`245`
`Other`
`Rates and water`	`1,353`	`965`
`Insurance`	`2,542`	`2,329`
`Light and heat`	`4,736`	`3,680`
`Telephone`	`1,529`	`1,154`
`Cleaning and sundries`	`599`	`2,941`
`Licences and subscriptions`	`1,281`	`492`
`Carried forward`	`12,040`	`11,561`

This page does not form part of the statutory financial statements

Page 13

`SWANSIDE COMMUNITY CENTRE`

`Detailed Statement of Financial Activities for the Year Ended 31 March 2025`

	`31.3.25`	`31.3.24`
	`£`	`£`
`Other`
`Brought forward`	`12,040`	`11,561`
`Property repairs`	`11,967`	`5,477`
`Equipment for centre`	`319`	`-`
`Accountancy`	`6,324`	`3,492`
`Improvements to property`	`6,626`	`3,684`
	`37,276`	`24,214`
`Total resources expended`	`262,855`	`232,773`
`Net (expenditure)/income`	`(32,771)`	`120`

This page does not form part of the statutory financial statements

Page 14