Company registration number.. CEOO8504
Charity registration number.. 1168689
MICAH LIVERPOOL
Ch8ri1able incorp)Tated organisation
Annual Report and FinarKial Statements
for Ihe ye￿ Endcd 31 December 2024
GRC Accountants Limited
166 Banks Road
West Kirby
Merseyside
CH48 ORH

MICAH LIVERPOOL
Contents
Reference and Administrative Delails
Trnstees Annual Report incorporating Strategic Report
2to12
Independent Exarninefs Report
13
Slalemenl of Financial Activitie5
14
Balanee Sheet
15
Notes lo the Financial Ststemenls
16 to18

MICAH LIVERPOOL
Reference and Administrative Details
Trusteej
Mr Paul Smith (Re5ibmed July 2024)
R¢verend Canon Dr Ellen Loudon
Mr Philip Bishop
Reverend Canon Dr Crispin Palling (Res)￿ed July 2024)
Reverend C8non Anthony O'Brien
Canon Dr Jonathan Ri¢haTdson
Canon William Andr¢w Holroyd
Ms Annell¢ Jamc¥
Alissa Koopal (since Oclober 2024)
Prlnclpal
St Jgmcs, House
Liverpool
St James Rood
Liverpool
LI 7BY
Company Registrltlon Number
CE008504
Charlty Reglstratlon Number
1168689
IDdependent Exgmlner
GRC Aecountants Limited
166 Banks Road
West Kirby
Merseyside
CH48 ORH

MICAH LIVERPOOL
Trustees Annual Report Incorporating Strategfic Report
Report of the Trustees for the year ending 31st December 2024
The trustees, who are dl rectors for the purposes of company law, are pleased to present the
annual report together with the financial statements of the charitable company for the year
ended 31 December 2024.
Purpose and Actlvlty
Micah Liverpool is a social justice charity, devised by Liverpool Cathedral; Liverpool
Metropolitan Cathedral of Christ the King and St Bride's Church to relieve Liverpool resldents of
social injustice and poverty. Micah currently has a range of delivery mechanism5 to address
unemployment; provide affordable food to those on low income; deliver emergency food aid to
those in crisis and provide beds for children and families in bed poverty.
Micah Liverpool's core work is delivered through three main projects:
Communi
fv1arkets
A Community Market is a retail outlet offering food, deemed to be surplus to requirement by
supermarkets. Ambient food is sold below market prices. The Community Market is an early
intervention supporting people who may be on the brink of using a foodbank. People In an
Identified local area pay £2.00 and choose up to IS items from a range of ambient goods. This
initiative relieves the strain on local foodbanks and offers residents, the dignity of opportunity
and cholce. Mlcah Liverpool receives surplus items. that are usable but cannot be 501d from the
supermarket through the food recycling charity 'FareShare'.
Foodbanks
Micah Llverpool food bank sessions are open to any Individual and/or family In need. Micah
provides an emergency 3-day food parcel every week, for four weeks. If after this period
gathered evidence shows that further support is needed, the servlce will continue under
continual review until it is no longer needed.
Currently Micah operates two food banks a week with key partners St Vincent de Paul and St
Brides Church local to both cathedrals.
The Parlsh Church of St Vincent de Paul
Food bank sessions operate each Tuesday 10.30am- 12.30prn.
St Vincent de Paul Parish Church supports Micah by hosting the weekly foodbank.
St Bride's Church
Pantry Sessions operate each Thursday 10.30am- 12.30pm

MICAH LIVERPOOL
Trustees Annual Report Incorporating Strategic Report
St Bride's is one of three churches in the Parish of St Luke in The City, and includes the
community of St Michael in The City, who provide growing space and is the most centrally
located church in Liverpool.
Recruitabilit Pro
ramme
Micah Liverpool Recruitability Programme offers a 10-week programme for people not in
education who are long term unemployed. The programme aims to nurture individuals, build
confi.dence and improve thelr skill base in readiness for work.
All participants have the opportunity to complete a level 2 qualification in Customer Service.
Participants are offered a variety of work placements at Liverpool Anglican Cathedral through
Micah Liverpool activity, and with other partners.
There are 4 key elements to the Recruitability Programme:
Work placements.. Placements include roles in retail, hospltality, catering, administratlon,
foodbank. cleaning. Placements are either on the Anglican Cathedral site or at centres where
Mlcah Is actively providing a service.
Practical training ond learning opportunities: Focusin8 on practical skills that help people search
for, and secure, the ri8ht employment, Micah provides vocational courses to build confidence,
strengthen participants Curriculum Vitae (CV), hone interview skills and improve job
applications.
Guaranteed interviews when readyfor work: Through extensive employer engagement, Micah
partbcipants are guaranteed interviews wlth organisations such as Liverpool Philharmonic and
the Unlversity of Llverpool.
One to one support: Micah staff 5UPPOrt participants to create an outstanding CV and an
effective response to Job applications leading in due course, to prepare for interview.
Micah Recruitsbillty programme welcomes people from all backgrounds and cultures; all faiths
and none. Participants mijst be serious about wanting employment and are required to commit
to completing the course.
Bed
overt
Micah continued its partnership with National Leeds-based charity 2arach' to access beds and
deliver a bed poverty project. The aim continues to identify children in need of a bed through
pariicipating school referrals and to provide beds and bed bundle5 as appropriate to the family
home.

MICAH LIVERPOOL
Trustees Annuydl Report incorporating Strategic Report
The aim is to help ensure all children to have somewhere safe and comfortable to sleep and
good, consistent access to healthy and nutritious food so they are ready to learn. If children lack
regular nutritiOU5 meals at home, and don't have a comfortable bed to sleep on they are
missing the basic foundations for healthy growth and the ener8y to concentrate and learn.
Zarach provides:
New bed - frame and mattress
Age-appropriate pyjamas
Slngle Duvet and cover
Bed sheet and pillowcases
Age-appropriate toiletries
The Wa
Ahead
The Way Ahead project continued to be delivered in partnership with another local charity
Feeding Liverpool, to:
1. Scope out the feasibillty and loglstics of a more coordinated approach across organisations to
warehousing, transportation, the collection and distribution of donations and surplus food.
2. To develop stronger relationships with local suppliers to broker discounts as a collective,
3. To Increase coordination of deliveries into the city to ensure better value for money.
The project was completed in May 2024 with a full research report, Executive Summary and
presentation to stakeholders in July 2024. Due to staff changes at Feeding Liverpool, the short-,
medium- and long-term proposals of the report are on hold and are due to be considered by
the new Director early in 2025. Some short-term proposals, such as secured wholesale
discounts and a WhatsAPP group to share/swap surplus food were established within the
lifespan of the research study. The project intention remains for improved coordination
between Feeding Liverpool network members in relation to purchasin8 food supplies, creating
data-lnformed feasibility to move towards better value through coordinated purchasing.
Publlc Beneflt
In setting our objectives and planning our activities the Trustees have considered the Charitv
Commission's guidance on public benefit:
The work of Micah Liverpool brings public benefit through all aspects of social justice work,
including:
community markets and food bank sessions in partnership with faith and community
groups

MICAH LIVERPOOL
Trustees Annual Report incorporating Strategic Report
volunteerlng opportunities
supporting individuals into employment and further training through the Recruitability
programme
Micah works In partnership with churches and other charities to build symbiotic
relationships and deepen community cohesion. Micah is available to provide advice and
share statistical data with charities that have values in sympathy.
The Way-Ahead project is delivered in partnership with Feeding Liverpool.
The bed poverty project is delivered in partnership with local schools and national
charity 2arach'.
Micah Liverpool is committed to being an advocate on behalf of the people who are
supported by our work to reduce social injustice, food and bed poverty
Grant Maklng
Micah Liverpool is not a grant making charity and has no grant making policy.
Micah Liverpool has made no grants outside of the UK.
Micah Liverpool has made no grants to other charities. organisations or related parties
Our Volunteers
Through foodbanks and community markets Micah Liverpool has 24 regular weekly attending
volunteers who support our community provision, each volunteer offer5 an average of 3 hours
per week.
There are many volunteer roles within Micah Liverpool as seen in the table below:
Staffing
Staff salaries total: £123.396.
No Member of Micah Liverpool Staff was paid £60,000 or above.
Policies In Place
M5cah Liverpool had the following policies in place at the end of 2024
Cash handling policv
Incident reports, policy
Risk Map
Safeguardin8 Handbook
Health & Safety policy
Lone working policy

IlllCAH LIVERPOOL
Trusttes Annu21 Report incorporating Strategic Report
Equality & Diversity policy
Privacy policy
Complaints, procedure & flow chart
Caller at the Door policy
Behaviours, policy
Achlevement and Performance
2024 was a time of change for Micah Liverpool. The charity's Executive Director stepped down
from their post in March 2024. A strategic review of the organisation was carried out by the
Executive Director of Together Liverpool who was contracted by Micah Liverpool for 0.2 FTE on
a fixed 6 month period, extended by a further 3 untll 31 December 2024. An Increase In
numbers attending the chariws foodbanks and community food markets, coupled with an
increase in food prices, was typlcal of the national food poverty landscape, yet was clearlv
unsustainable. The strategic revlew resulted in a restructure agreed by Trustees whlch aimed to
ensure Micah Liverpool's sustainability for the future. The strategic review resulted in a change
to Micah Liverpool's Food Parcel Policy which was fully implemented in September 2024 when
foodbank users would be eligible to claim 4 emergency food parcels within a 12-week period,
rather than 8 parce15, as had previously been the case. The review also involved redundancy of
two permanent posts and one temporary post, the latter having been established as an interim
position whllst the review was carried out. Both permanent posts were officially made
redundant at the end of December 2024. However, one postholder (Office Manager) resigned in
September 2024. The new structure would involve two newly created posts, Social Justice
Business Support Manager and Chief Executive Officer. The Strategic Review also led to a
month reserves policy. .
2024 has been a positive year for Mlcah Liverpool. We have maintained delivery of our core
projects:
2 substantial weekly foodbanks
2 weekly community markets
4 recruitability cohorts
Foodbank
In the period covered by this report Micah Liverpool foodbank distributed 17,597 food parcels.
1.846 households were supported equating to 3,070 people 818 of whom were children. As
detailed above, in September 2024 Mitah Liverpool updated its parcel policy. Data had shown
that many foodbank users had been using the foodbank far beyond the stipulated limits, up to

MICAH LIVERPOOL
Trustees Annual Report incorporating Strategic Report
48 times per year. The policy emphasises the foodbank's aim to provide "emergency food at
points of crisls" and is intended to reflect Micah Liverpool's focus on social justice, through its
signposting to and partnership with other specialist services to relieve Liverpool residents of
poverty and by highlighting Micah Liverpool's Community Food Markets.
Communlty Food Markets
Micah's community food markets continued throughout 2024. Due to rising food costs and in
recognition of the lack of sustainability, the cost of a weekly community food market shop was
increased to £2. Some items continue to be donated and others are received via Fareshare. The
price is comparable to other community food spaces in the area who charge slightly more and
offer chilled and frozen food.
In 2024 Micah Liverpool registered 496 individuals to use community markets, throu8hout the
year there were 3,005 visits to our markets supporting up to 10,935 people in the process,
Recruitablllty
Throughout 2024, Micah Liverpool's Recruitablity programme worked with 48 participants over
four cohorts. Recruitability staff were able to support 12 participants into paid employment
(25%), with a further 7 moving on to further education or apprenticeships (15%).
Of the 48 particlpants, 94% completed the course and 77% achieved Level 2 qualifications in
customer service.
Wellbeing surveys were completed with all participants, these recorded the following holistic
outcomes:
80% reported improvement in practical skills (20% increase from 2023)
75% reported improvement in social skills and confidence (18% increase from 2023)
84% reported improvement in employability skills (13% increase from 2023)
Participants continue to receive support once the programme is complete. In addition to the job
outcome and education achievements (listed above), 21% of participants continued
volunteering once the programme finished and 35% of participants have reported invitations to
job interviews within 6 weeks of completing the course. The Recruitabilty programme continues
to evolve whilst achieving impactful outcomes in terms of jobs and education and supporting
people who have multiple barriers to employment.
Zarach
The partnership between Zarach and Micah Liverpool has now been in existence for 2 full
years. The volunteer-led team has continued to establish itself and has gained recognition from

MICAH LIVERPOOL
Trustees AnDual Report incorporating Strategic Report
colleagues in primary, secondary and special schools as a reliable and responsive service for
families in need.
Zarach is now workin8 across the city, taking referrals from any Liverpool schools who are
registered with the charity. Given the increase in poverty nationally the demand for beds has
increased and as'a resu￿ Zarach's national offer has been modified. Bed referrals can only be
made for children aged 4-18 years in full time education. As a result partnership work with
services such as Children's Centres has been put on hold.
There are now 115 Llverpool schools registered {the majority of a possible 200 Uverpool
schools). Zarach Liverpool continues to develop relationships with schools, communicating
through local school networks.
In 2024, 348 beds were delivered, averaging 9 beds per week in term time (39 weeks).
The Way Ahead
May 2024 marked the concluslon of The Way Ahead Project. A report was produced by The Way
Ahead Coordinator with the findings of the scoplng and feasibility study, focussed on collective
purchasing, warehousing and transporting of food across the Feeding Liverpool network. Whi15t
The Way Ahead Co-ordinator was seconded to the Micah Liverpool team, Feeding Liverpool
maintains ownershlp of the research studyi having been received funding from Feedin8 Britsin
with a reach beyond that of Micah Liverpool. Feeding Liverpool and Micah Liverpool continued
to work together throughout 2024 and view the partnership as crucial, with Micah LSverpool
remaining part of the food alliance.
Achlevements agalnst objertlves
Name of Activlty
Foodbank
Metric
Provide emergency food
parcels to those in crisis.
Receive enough food through
donations or food bought with
donated funds
Perfomiance
Achieved.
17,597 Food parcels provlded.
Achieved. Despite the continued
rise in food costs, we continued to
provide enough food to meet the
need of all our participants
Achieved. Donations this year
exceeded those of 2023
Micah Liverpool completed the
year with cash in hand to go
forward into 2025
48 participants recruited
Bting in financial donations to
the level of the previous year
Recruitability
Programme
44 participants

MICAH LIVERPOOL
Trustees Annual Report incoryoratlng Strategic Report
40% job/further education
outcome
80Yo qualifications achieved
Maintain delivery of 2
community markets per year
Register 20 people per
community market
Maintain surplus food supply
at community markets
Increase schools registered as
referrers.
Deliver 7 beds per week.
25% job outcome rate achieved
15% into further education
77% achieved L2 qualification
Achieved at both venues.
Community
Markets
Average weekly re8iStrations = 41
Achieved. Consistent supply from
Neighbourly and Fareshare.
115 schools now registered.
Zarach
Achieved. 7 beds delivered per
week in 2024 calendar year.
Micah has been able to attract
sufficient funding to increase
reserves to support Improved
sustainability in Its activities but
longer-term commitment from
funders would enhance its
capabillty to achieve even more.
Micah Overall
Obtain fundin8 to the Charity
to provide long term stability
to its operations
Risk Management
The biggest risks facing Micah Liverpool for 2025 and beyond are:
Continuing cost of living rises and welfare cuts
The increased need for emergency food aid
The third sector becoming a more competitive market
Increased competition for Trusts & Foundations financial sUPPOrt and food donations
from donors.
An unstable international landscape which affects UK food prices.
Climate change leading to global warming resulting in food supply issues acr05S the
world
Staff changes: a smaller team less familiar with Micah processes, procedures and
network.
Safeguardlng
Micah Liverpool practises safe recruitment and is committed to ensure a safe service and
environment for all.

MICAH LIVERPOOL
Trustees Annual Report Incorporating Strateglc Report
Micah Safeguarding Handbook is a live document, which is revlewed annually and updated
appropriately as necessary.
Safe8uarding is a standing item on all agendas.
Throughout 2024 Micah Liverpool provided services to support children, families and vulnerable
adults.
Micah Liverpool achieved the required level of DBS checks for all roles as appropriate. All staff
and volunteers completed mandatory Level I safeguarding training.
Flnance and fundralslng
Micah Llverpool 15 in a satisfactory financial posltion wlth sufficlent reserves in place. We
recognise that fundraising is important and the charity needs regular financial support.
Micah Liverpool holds reserves of £153,000, we see this as 7 months running costs and are held
in the unlikely event that the charity ceases to be active. This is a combination of unrestricted
funds and food stocks.
Micah Llverpool's principal source5 of funds are donations from individuals, corporate donations
and grants from institutions.
Micah has been assisted by generous funding from Liverpool Cathedral which cannot continue
at previous leve15 and that is an urgent need to find long term funders who will provide stability
to the operation of the charity in the longer term.
Strurture, Governance and Management
Micah Liverpool was established as a CIO In 2016 and is governed according to the Mlcah
Liverpool constitution document.
Alissa Koopal wa5 recruited during the year and no trustees received payment during the year.
Trustees, responslbiiities In relation to the flnanclal statements
The Trustees are responsible for preparing the trustees, report and the financial statements in
accordance with the United Kin8dom Accountin8 Standards (United Kingdom Generallv
Accepted Accounting Practice) and applicable law and regulations.
Company law requires the trustee5 to prepare financial statements for each financial year.
Under company law the trustees must not approve the financial statements unless they are
satisfied that they give a true and fair view of the state of affairs of the charitable company and
10

MICAH LIVERPOOL
Trustees Annual Report incorporating Strategfic Report
of its incoming resources and application of resources, including its income and expenditure, for
that period. In preparing these financial ststements, the trustees are required to:
• select suitable accounting policies and apply them consistently,"
observe the methods and principles in the Charities SORP;
• make judgements and estimates that are reasonable and prudent;
• state whether applicable UK Accounting Stsndards have been followed, subject to any
material departures disclosed and explained in the financial statements. and
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charitable cornpany will continue in business.
The trustees are responsible for keeplng adequate accounting records that are sufficient to
show and explain the charitable company's transactions and disclose with reasonable accuracy
at any time the financlal position of the charitable company and enable them to ensure that the
tinancial statements comply with the Companles Act 2006. They are also responsible for
safeguarding the assets of the charitable company and hence for taking reasonable steps for the
prevention and detection of fraud and other irre8ularitie5.
an
ual repo
was approved by the trustees of the charity on and signed on its behalf by..
Reverend Canon Dr Ellen Loudon
Chair of Trustees
William Andrew Holroyd
Trustee

MICAH LIVERPOOL
Independent Examinerls Report to the trustees of MICAH LIVERPOOL
I report to Ihe charity trustees on my examination of the accounts of tbe charity for the year ended 31 December
2024 which are set out on pages 8 to 15.
Respettlve responslbllltiu of trustees and examlner
As th¢ chirity's trustees of MICAH LIVERPOOL (and aL80 its ditt¢tOTS for the PU￿OSe8 of company law) you
are responsible for the preparation of the accounts in accordance with the r¢quiremenls of the Companies Act
2006 ('Ihe 2006 Act,).
Having satisfied myself that the accounts of MICAH LIVERPOOL are not required to be audited under Part 16
of the 2006 Acl and arc cligiblc for independent examinalion, I report in r¢spe¢t of my examiJ)ation of your
charity's accounts as caTried out under section 145 of the Charities Act 2011 {'Ihc 2011 Act,). In carying out my
¢xamination I have followed the Directions givcn by the Charlty Commission undu section 145(5Xb) of the 2011
Act.
Independent exAmlner'8 st•tem¢Dt
Since MICAH LIVERPOOL'S gross income exceeded £250,(KJO your examiner must b¢ a member of a body lislcd
in section 145 ofthe 2011 Aci. I confirn) 1hat l am quttlificd to undertake the examination Ixcause l am a member
of ACCA, which is one of the listcd bodies.
I have completed my examination. I confinn that no matlcrs have come to my attention in ¢4)nneclion with the
examination giving me ¢ause lo believe:
l. accounting records were nol kept in re5pccI of MICAH LIVERPOOL as required by section 386 of the 2006
2. the accounts do not accord with those records. or
3. the a¢counts do not comply with the accounting requirements of section 396 of the 2006 Act oihcr Ih¥n ¥ny
requirement thal the accounts give a 'tNe and fair view, which 1$ not a mafter considered Qs part of an
indcpendenl examin8tion- or
4. the accounts have not been prepared in accordanee wtth the methods and principles of the Statement of
Recommended Practice for acwunling and reporting by charilies [applicablc lo charilies pr¢paring their
accounls in accordance wilh the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102)}.
I have no concerns and hmve come acr(YAS no other matlm in connection with the examination lo which attention
should be drawn in this report in order to en8ble a proper understsnding of ihe accounts to be reached.
Gareth Cooper
ACCA
166 Banks Road
West Kirby
Merseyside
CH48 ORH
Date:.............................
12

MICAH LIVERPOOL
Statement of Financlal Aetivfities for the Year Ended 31 December 2024
(Including Income and Expenditure Account and Statement of Total Recognised Gains
and Losses)
Unrestricted
funds
Restricted
funds
Total
2024
Note
Ineome and Endowments from:
Donations atsd legacies
333248
200,365
533,613
Total income
333,248
200,365
533,613
Expenditure olb:
Charitable a¢tivilies
(245,661)
(199,245)
(444,906)
Total expenditure
Nel incomel{expenditurc)
(245,661)
{199245)
(444,906)
87,587
1,120
88,707
Nel movement in funds
87,587
88,707
Reeoneluallon of funds
Total funds brought forward
Total fi￿dS Ca￿led forward
65.601
11,200
76,801
io
153,188
12,320
165,508
Unrestrfeted
fund$
Restrlcted
funds
Totsl
2023
Note
Income And Endowments from:
Donations and le8a¢i¢s
Total income
279,400
182,934
462.334
279,400
182,934
462,334
Expendlture on:
Charitable activities
(279,836)
(182,934)
(462,770)
Tolal expenditure
Net expenditure
(239.836)
(182,934)
(462,770)
(436)
(436)
Nel movement in funds
(436)
(436)
Re¢onelllAdon of fllnd$
Total funds brought forward
Total fi]nds carried fotivard
66,037
I1,2￿)
77,237
io
65.601
11,2(X)
76,801
All of the charity's activities derive from continuing operations during the above two periods.
The funds bTeakdowTr for 2023 is shown in note 10.
13

MICAH LIVERPOOL
(Registration number: CE008504)
Balance Sheet as at 31 December 2024
2024
2023
Note
Currtnt assets
Siocks
Debtors
Cash at bank and in hand
12,320
108,IXIO
205.376
11,200
318.870
325.696
330,870
(253268)
Creditor8: Amounts falung due wlthln one ye•r
{160,188)
Net A8$els
Fund$ of the ¢harlty:
Restrleted fund8
12,320
11,21)0
Unrestrfcted Income thnds
Unrestricted funds
153,188
65,601
Total funds
For the financial year ending 31 December 2024 ihe ¢harity was entitled lo exemption from audit under section
477 of the Companles Act 2006 relating to small companies.
Directors, responsibilitlC5:
The members have not required the Charity to obtain 8n audit of its accounis for the year in question in
accordance with section 476. and
The directors acknowledge their responsibililies for complying wilh the requirements of the Acl with respect
to accounting re¢oTds and the prq)aration of accounts.
These aCCOUDts have been prepared in accordance with tbe provisions applicbble io companies subject to the
small companies regimc.
The financia] statements on pages 8 to IS were approv¢d by the trustees, and auihorised for issue on
.and signed OD their behalf by:
Rev¢r¢nd Canon Dr Ellen Loudon
T￿slee
n William Andrew Holroyd
Tn￿tee
14

MICAH LIVERPOOL
Notes to the Financial Statements for the Year Ended 31 December 2024
I Charity Stiths
. The charity is limited by guarantee. incoTPOTated in, and consequently does noi have share capital. Each of the
trustees is liable to coJ)lribule an amount not exeeeding Ntl towards the assets of ihe charity in the event of
liquid8lion.
The address of irs r¢gisl¢red office is:
St Jam¢s' House
20 Sl James Road
Liverpool
LI 7BY
2 Accounting pollcles
Summary ofsl%nlficant accountlng pollcles And kry Aceounrfng ¢srfmal¢s
The principal accounting policics applied in the preparation of these financial stalemenls are sel out below. These
policies have been consistently applied to all the years presented, unless oihenvise Ststed.
Stalement of ¢ompli•nee
The flnancial stslements have been prepared in accordance with Accounting and Reporlsng by Charities:
Statement of R¢¢omm¢nded Practice applicable lo ¢harilies preparing their accounts in accordance with the
Financial R¢porting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective l January 2015)
(Chariiies SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102). T￿Y also comply wilh the Companies Acl 2006 and Charilies Aci 2011.
Basis of prepar2rfon
MICAII LIVERPOOL meels the definition of a public benefit entity under FRS 102. Assets and liabililies are
inilially recognised al historical co$1 OT Iransaction value unless othenvise slaled in the relevanl accounling policy
noles.
Goffing concerll
The tNslees consider that there are no rnaterial uncertainties about the charitys ability lo continue as a going
concern nor any significant areas of uncertainty that affect the carrying value of assets.held by the charity.
Exemptlon from prepArlng a casb now statement
The charity opted to early adopt Bullelin I published on 2 February 2016 and have therefore nol included a cash
flow slatemenl in these financial slalements.
Income and endowments
All income is recognised once the charity has entiilernent to the income, it is probable that the income will be
received and the amount of the income r￿¢￿vable can ￿ measured reliably.
15

MICAH LIVERPOOL
Notes to the Financial Statements for the Year Ended 31 December 2024
l)onotioHs andlegacies
Donations are recogni$ed when the charity has been notified in writing of both the amount and stttlement date. In
the event that a donation is subject lo condilions that r¢quire a level of perfoTnw)ce by the chaTity before the
charity is entitled to the funds, the income is dcfcrred and not recognised until either Ihose conditions are thlly
mel, or the fuifilmcnt of those conditions is wholty within the CODtrol of the charity and it is probable that these
conditions will be fulfilled in the reporting period.
Granls receivoble
Grants are recognised when the charity has an entitlerncnl to the funds and any ¢onditi(>ns linked to the grants
have been met. Where perfom)an¢e Conditions arc attached to the grnnt and are yet to be met, the income 15
recognis¢d as a liability and in¢lud¢d on ihe balance sheet as deferred income ￿ be released.
Expendlture
All expenditure is re￿gniSed on¢¢ th￿¢ is a legal or conslruclive obligalion to that ¢xp¢nditure, il 15 probable
settlement is rcquircd and thc amvunl ¢an bc measured reliably. All Costs aTC allo¢al¢d to the applicable
expenditure heading that aggregate similar Costs lo that category. Where costs ¢annoi be dir¢cily attributed to
P8rticul&r headings they have been allocated on a basis consistent with the ￿e of resources, with central staff ¢osls
allocated on th¢ basis of iirne spent. and dcprcciation charges allo¢a¢ed on the portion of the asset's use. Other
5UPPOrt costs are allo¢aled based on Ihe spread of 5tsff costs.
Charllable acllviftes
Charitable expenditure comprises those costs in¢uThed by the charity in the delivery of its activities and servlces
ror ils beneficiaries. It include5 both costs Ihai can be allocated directly to such activities and those costs of an
indircrl naturc necessary to support Ih¢m.
Support ¢08t$
Support costs includ¢ ¢entral functions and have been allocaied to activity cost ¢ategori¢s on a basis consistent
wilh the use of resources, for example. allocating property costs by floor areas, or per capita, stsff cosi8 by the
time spent and oth¢r costs by their usage.
Taxitlon
The charity is coL8idered to pass th¢ lests s¢1 oul in PaTagTaph I Schedule 6 of the Finance Act 2010 and therefore
it meets the definition of & chllritsble company for UK Corporation lax PUTP05es. A¢¢ordingly, the ¢harily is
polentially exempt from tsxalion in respe¢t of income or capital gains reecived wiihin Categories ¢oveTed by
Chapter 3 Part I l of the Co4)oralion Tax A¢t 2010 or Section 256 of the Taxation of Chargeabl¢ Gains Act1992.
to the extent thal such income or gains are applied exclusively to charitsble purpo&eg.
Stock
Stock is valued at the lower of cost and eslimaled selling price less costs lo complele and sell. gfier due regard
for obsolete and slow-moving stocks. Cost is detern]ined using th¢ fwst-in. fir5t-OUt (FIFO).
16

MICAH LIVERPOOL
Notes to the Financial Statements for the Year Ended 31 December 2024
Tr#de debtors
Trade debtors are amounts due from ¢ustomcTS for mcrchandis¢ sold or serdi¢es perfonned in the ordinary course
of business.
Trade debtors ar¢ recognised inilially at the Iraosaclion Price. They are subsequently measured al aziiortised cosl
using the effective snteiesl method, less PTovision for impainnent. A provisioll for Ihe impaiTm¢ni of Iradc debtors
is eslablishcd when Ihcre is objective evidence that the charity will not be able to collect all amounts due accordin8
to the original iernu of Ihc receivables.
Cash And cash equlvalents
Cash and cash equivalents comprise ea5h on hand and call deposits. and other short-tcrni highly liquid investments
that are readily convertible to a known arnounl of cash and ar¢ subject to an IDsignificanl risk of chan8e in value.
Trgde credltor8
Trade creditors are obligalions lo pay for goods or Services that have been acquired in the ordinary course of
business from suppliers. Accounts payabl¢ ar¢ Classified as Cu￿ent liabilities if the charity docs not havc on
unconditional right, al the end ofthe reporting period. lo defer settlement of the creditor for at least twelve monihs
after the reponing dale. If there is an uncondilional righi io defer settlement for al leasl twelve monihs after lh¢
reporting datc, they are presented as non-curreni liabililies.
Trade CTediloTS are recognised initially at the transaciion price and sub3equ¢nily measured at Amortised cost u8in8
Ihe effeciive interest method.
Fund Structure
UnTe5tricled income funds arc general funds Ihat are available for use al the trustees. diserelion in furtherdnce
of the objectives of Ihe charity.
Restricted income funds are those donated for use in 8 particular area or for specific pu￿0$¢$, the use of which
is restTi¢ied lo that area or purpose.
3 Ineome from donatlons And legaeks
Unrestrlcted
funds
Restrlcted
funds
Total
2024
Total
2023
General
Donations and leg2¢ies:
Donalions from individuals
GraThls, including capital grants;
Grants from other chariti
333248
200,365
533,613
97,176
182,224
17

MICAH IJVERPOOL
Notes to the Financial Statements for the Year Ended 31 December 2024
4 Expendlture ott ehArltabRe aetfvltles
UBrestrlcted
runds
Restrkted
funds
Total
Gener•1
Note
Total for 2024
245 662
Total for 2023
Aellvity
UDd¢rt¥keM
direetly
Activity
Total
Total
support costs
2024
2023
Food parcels from purchased it¢￿
Food parcels fTOrn donated B(x)&8
Wages and salaries
SlaffNIC
Staff pensions
Sundry
In-kind services
TTavel and subsistence
71.749
199,245
71,749
199.245
107,746
8,014
7,636
50.516
84,480
182.934
107,040
8,237
7,472
29,629
42,978
107,746
8,014
7.636
41,385
S Trustees rejnuneratlon And expenses
No INstees, nor any persons connected with th¢nL have re¢¢ived any remuneralion frorn the charity during the
year.
No trustees have received any reimbursed expellses or any other bcn¢fJts frorn the charity during thc year.
6 Taxation
The cbarity is a Tegtstered charity and is therefore exempi from tsxition.
7 Stock
21124
2023
Stocks
18

MICAH LIVERPOOL
Notes to the Ffinaneial Statements for the Year Ended 31 December 2024
Debtors
2024
2023
Otb¢T debtors
9 Creditors: amount$ fglllng due wlthln one y
2024
2023
Trade creditOTS
JO Funds
Balance at 31
Dtt¢mber
2024
BAlante at I
January 2024
Incomlng
resources
Resourtes
expended
Unre$trl¢ted funds
General
65,601
112lX)
333,248
200,365
(245,662)
(199.245)
153,188
Re$trlettd funds
12,320
Total funds
Balance At31
December
2023
Balance at I
J*nu#ry 2023
Ineomlng
resources
Resources
expended
Unrestricted funds
General
66,037
279,4(NJ
182,934
(279,836)
(182.934)
65,601
Restriet¢d funds
11,200
11,200
Total funds
11 Analysi5 of net asiets betiveen funds
Unrestrlcted
funds
General
2024
Restrlcted
nds
Total fund5
Current assets
cu￿ent liabilities
313,376
{160.188)
12,320
325,696
(160,188)
Total net assets
19

MICAH LIVERPOOL
Notes to the Financial Statements for the Year Ended 31 December 2024
Unrestrkted
nds
2023
Restrl¢ted
Gener•1
Tot21 funds
CU￿ent &ssets
Current liabilities
318.870
(253268)
11,200
330.070
(253.268)
Total net assets
12 Anatysls of net fundi
Al l J•nuary
2024
At 31 December
2(124
Caih l]ow
Cash at bank and in hand
318,870
(113,494)
205,376
Net fimds
76.801
88.707
165,508
At l January
2023
At 31 December
2023
Cash llow
Cash at bank and in hand
245.139
73,731
318,870
Nel funds
77.237
(436)
76,801
20