BYRNE AVENUE BATHS Byrne Avenue Trust Trustees Annual Report & Financial Statements Year Ended 31 December 2022 Charity Registration Number: 1172104 Company Registration Number: 9919384 Ron Welsh & Co Chxrtered Aeeountsnts Cheshire
ByrDe Avenue Trust Report and Financial Statements Year ended 31 December 2022 Contents Contents Legal and adMitiVe Infomtioll Report of the Trnste Stal¢m¢nt of fiDancial adivities Balance sheet Notes 8-10
Byrne Avenue Trust Report and Financial Statements Year ended 31 December 2022 Page I Legal And administrative inforniation Status The organisatioll is a company liroital by guarantx. on 16th Decem 2015 and a register¢d charity, registered on 16th March 2017. The charity operdt¢s under the working Jame of -Bne Avenue TTrf. Registered as a Ch1 16th March 2017 1172104 Mr Pettt Sherlock Ms Catherine Mcclarnoo Mr Ben H8rrison {r¢Sigd 3110712022) Ms JaD¢t KierniLs2 (appointed 1310412022) MT Benjamin Johns lappointeAI 1411212022) Byrne Avenue Bat Byrne Avenue Birkenhead Merseyside CH42 4PQ
Byrne Avenue Trust Report and Financial Ststements Year ended 31 December 2022 Page 2 Report of the Trllst for the yw eEded 31st December 2022 The Trustees pr¢s¢nt their rel and the fin1 statements for the year ended 31 Decenth 2022. Structhre. Governance Mgugement Governing Doettment orggttitiOaI Strllctsre Byrne Av¢nue Tru is controlled by its governing documenL a MemornDdum of Association. Ii is a compwy limited by giw8llttt. as defined by the Compatiies AC and wa5 incorp>rated on 16th D¢c¢mber 2015. The company was registered as a ¢han'ty on 16th March 2017. Th¢ Trust is eslablished under a Mem(oDdum of Asg)ciatioD which sets out its objectives and powcr5 alld is governed by its Articles of Association. It is maDaged by a board of dir¢ctors who ar¢ directors for th¢ purpo of company law and charity trSteeS for the purpoges of charity law. The tNst¢GS meet on a re18r basis at least 6 tim&% per y¢ar. The TEIe¢S of the charity whom have served during the year are Set out on page l. ID preparing this r¢t¢ the tnLStees have had Tegard for the Charity Commissions's 8uidauce on public bcnefit. Objectlves and divities The clwity objccts ('t)bjects') are wific4lly [trICted to the followitw. The advallcement of stKJrt and the provision of I¢tIOn facltIeS for the public b¢nefit. To fillher orEnefit the residents of Rock Ferry and the neighbourh£MM]. wkthout di#inclion of sex sexual orientation. rdce or for politi, religious or other opinions by ass(Kiating togeth¢r the said residents and the local authorities, voiutstary and other organisattODS in a common effort to advance edu£atiotL and to provide f11111eS ill the interts of soci21 welfare for th¢ recreation al leisure tim¢ occupation with the objective of in]proving the conditions of life for the residents. In fllrth¢ of these objects bui not oth¢nvise, ts tntstees S]ll hav¢ power: To e5tsblish or secure the estsblishEnent of a ¢ommunity centre and to maintsirL or manag¢ w co opcrnte with any stanttory authority the maititenanc¢ and maua8ement of such a centre for activitics prlOted by th¢ ctoriry An fijrther of the aLK•ve thje¢tive& To Presave foT the beDefit of tbe peopl¢ of Wirral a1 the Dation at large the building of Speci architectyral and historic interest kno as Byrne Avenue swimmi Baths.
Byrne Avenue Thist Report and Financial Ststements Year ended 31 December 2022 Page 3 Report of the Trll5tees for the year ended 31st Deeember 2022. conthDe A¢hlevemellt and PerfornixDce We ¢annot begin this rep)rt without f]rstly tbatiking Ben Hwrison for bis tireless work at the Baths following his dec&sioD srep down fr1 the Board It is very to say thai wAthout Ben's ¢nthusiasiN commitmenL and det¢nntnation there migbt not even be a Bath5 for us to bc rq)ort o He was the leading tnember of the team who worked io sav¢ the building from the bulldoze and then oversaw the restoration. Despite stepping oway from Ihe B(Ard ¢0 concentrate on other community projects Ben continues to be a valutsl slitTtt. We are delighted to welcome two ll¢W Tn this year wbo bring with th¢m & wealth of knowledge which will strengthen the Boord's skill ts. Togets with th¢ CEO and the staff. th¢ Trust is in Strong position to move plaDS fonvar(L When considering financial position of the Baths, the Tn]st ha5 agreed that long terni th¢ income strategy will be lo ¢ombine trading income with gr8nts and private donation This is particularly so this year as the Cost of Living ¢risis hits our community. Not only are owi] c(Fsts iising but the imtoct that it is having on our users meaDS that peopl¢ are less able to afford to come to events. wl)ich is ]MtIng ow ittcome levels. W¢ ¢nvisag¢ this ge#iDg worse in 2tr23. This strategy will enable us to put on sotne of ow eommunity activities fiee of Cl9< therefore includmg all m¢mbeTS ofour Th¢ greatest ¢xaTnple of (wjr free activities happeTheAi December when we ended the year on & particular hiOL We set up our Cbrkstmxs Pop Up Shop where l(Kal residents could corn¢ in 8nd take toys. books and cuddty toys free of charge to give to their families for Christm&8. We ran this with no questions aske41 &s many low iThGome families are also strugglin8 this year. We were overwhelmed by th¢ community spirit showi and we were inundated with donatioDS of tOy5. We estimw¢ that we helped over 150 children to bave a bdter Christm4 as well as sending gifts to Care Leavcrs alld a Iwal Dementia home for residents without falnilies. Although it is still very early da baving b&n open for tnonths notyeays. we continue to be very Proud of the community hub that we are building Iwe at Byme Avenue Bath5. F5nAncial Review The Tn)siees are pleased the ¢oniinuing r0[Me of the chatity as set in the financial statements.
Byrne Avenue Trust Report and Financial Statements Year ended 31 December 2022 Page 4 Report of the Tru8tres for the year ended 31st De£emb¢r 2022; conlinu Reserv Policy The Tn has moved into an operntional position with the Baths with Ph 2 of the restoration UTYEntly on hold. As sh the bowd is reviewing its rt8eTres poli¢y with a view to Intrimhlllg a new policy which takes this inlo accowiL Funding The Tnksi awd that thie to the ec4)nomic dwivation in the local area the financial incom¢ of the Trust will alway5 b¢ & mix of tradÈn8 income and w incom¢. As such the Trust Continues to make grAllt applications in order io undertake sotD¢ a4cts of its work at no cost to the users. The TTu hos also accepted 8 numTrKrof private donati¢)ns 2nd wisb to thank those involved for their gen$ support. Ri$k Reviejv The T[Ste¢S have exa1n1 the tnajor risks that the ¢h8rity faces and bL8 tsken steps to mini1C those risks. Trusteey reSpOlb]litie3 kn relation to the st8tements Law applieable to charities in England and Wales reqUe tbe tntee3 to prepare financial ststemellts for each financial ye4r which give a true and hir view of the clwity's aclivitic5 duting the year and of its fllwicial PCLqition at the end ofthe year. Irt preparing finla1 statemeoty the trustees ar¢ required to: select suttable accountmg 1[1£$ aFply them corsist¢ndy. rn8ke judgements and e5tillt¢S that are reasoDable and pruth¢ atNI stat¢ wlth applicable a¢¢owiting ststsdaTth and st8taneDts of recom prnctice have been followed SLthje¢t to any (kparturu disclosd and explained in the fijancial statements. and prepare the financial tstemeDts on the going wncern EAsi5 uD]ess it is iDapprwale to assiim¢ that the charÈty will continue on that basis. The tnle ar¢ resPOlbIe for prOrting record5 which disc105e with reasonablc accuracy at any time th¢ financial tx)sition of the clmrity and to enable them to eLsure that tbe fin)nciAI statements comply with the Chatities Act 20I l. They ar¢ #Iso rwDsl1e for saf¢guarding the assets of the chariry and bence for tskÉng reasollable steps for the prevention and detection of fiaud and other irresulatities. Approved by th¢ trustees. and signe4J on tsir belwlf Mr P Sherlock 27th S¢ptenthr 2023
Byrne Avenue Trnst Report and Financial Statements Year ended 31 December 2022 Page 5 Independent Examfiners Report to the Trustees of Byrne Avenue Trust I report OD th¢ financial statements of the chaTiry for the year CJ1 31st December 2022. which are Set out ott pages 6 to 10. Respeetlye re5ponJlbllltks of trstee5 and ¢tsmlner The chariry's trustees are resFKTrnsible for th¢ prepardtion of th¢ financi ststments. The elwity's stees con5id¢r that an audil IS IM)t requir¢d for this year (UEMkr section 43(2) of the Charities Act 1993 (the 1993 Act) that an indepelltent examination is n¢ede(L It is Y responsibility tr): examine the financial srotemots (undff section 43 of th¢ Act)" and to follow the procedures laid down in the generAI diTlI0DS given by the Charity Commission (under s¢ctiott 43(7Xb} of the Act)" and to state whether particulormatters bave come to my attention Basis of independent examitters report My examinatson was carried in accordance witb th¢ general dirxtions given by tbe Charity CommissioTh An examination includes a review of th¢ accounting records kept by the charity and comparison ofthe counts presented with those records. It also includ¢% considerntion of any unusual it¢Jns or disclosures in the accounts, and seeking explaDatiorL8 from you as thtee$ eoncerning Jny such matters. The procedures underrkken do not provide all the evidence that would be wuired in an audil and consequently I do not express on audit opinion on the view given by the fit)ancial stat¢ments. Independent eillerS sttemeDt In tbe cows¢ of my examination. no Tnatter has come to my attention which gives me re4sonable ¢aus¢ to beli¢ve that ID any material reSt the requirements. to keep uDtID8 records itk accordance with section 41 of th¢ Act: and to preparr fmancial statements which accord with th¢ attounting records aThl ¢omply Flith the accountltig requirements of the 1993 A¢i have )t me( or to whiclL sn my opinioo attention sly)uld drnwn in (Yd¢r to enable a proFr und¢rstandiDg of the fin8ncial statements to k reachtsj. Mr R C Welsb Ron W¢Lsh & Co Ch¥4rt¢red Accowit*nts 27th September 2023.
Byrne Avenue Trnst ststement of Financial Activttfies Year ended 31 December 2022 Page 6 Totsl Funds 2022 Total Funds 2021 UDrestrirted Restricted Funds Fund5 Not¢s Incomiug resourees Activities to fier the charitys objtiveS Donation8 and legacies Grants receivable Income from trading activiti Other income Interest receivabk 49.030 11.870 44.466 6,453 49.030 46,111 44.466 6.453 29.553 142.986 170 450 16 34.241 Total itteomlng reUrceS 111.826 34.241 146,067 173,175 Resources expended Direct clwitable expendityre 86.084 71221 I57.305 189,420 Total resources eIp¢ttded 86.084 71221 157.305 189.420 Net wOUtgoiRylmcoming for the year 25.742 -36.980 -11,238 -16245 Transfen between funds Net movement Itt funds 25.742 -36.980 -11.238 -16245 Totsl funds at l Janulry 2022 12.918 581.742 594.660 610.905 Total funds 4t 31 December 2022 TrAovemcnts in fimd are shovm in note I I to the financial sfatements.
Byrne Avenue Trust Balance sheet As at 31 December 2022 Page 7 2022 2021 Note Fixed assets Tallble assets 611390 593,373 Current #ssets D¢btors Cash at bank 2nd in hand 21546 21,546 51,987 51.987 Crcditors.. amount5 falling ¢lue withitt one year et CUTreDt •$8ets Totsl assets less eknrrent liabilities 49514 50.700 -27,968 583.422 1,287 594,660 Creditors.. amounts falling duc aftcr more than on¢ year 594 660 Unrestricted funds Unrestricted funds iksigllat¢d fvnd 38,660 12,918 38,660 544,762 12,918 581,742 Restrlcted fimds Totsl funds For the year ended 3 1st Decetth 2022 the charitable company was entitled to exemption from audit under section 477 of the CompaDies Act 2(M)6 relating to sn)all comparries. Th¢ members have not required the charitsble company to obtain an audit in acc4)rdartce with Section 476 of the CL)mp2tsies Act 2006. The directOTsltnJstees acknowledge their responsibility for complyillg with the r¢quirem¢Dts of th¢ Act with r¢spect to a¢Uting r¢cor&s and for thc preparation of awounts. These accounts h¥ve beeD prq)ar¢d in a¢cordance with the pn)vksio])s gpplicable to conwanies subject the small companies, regim¢. Approved by the bo4rd and sigDed on its behalf by. Mr P Sherlock Trustee 27th September 2023
Byrne Avenue Trust Notes to the financial statements Year ended 31 December 2022 Page 8 l Accoullting p)]ieie8 Ba81s of pr¢paratitiR The financial statements have been prepar¢d under the historical cost convention and in accordance with the provisions of Section IA"Small Entities" of FRS102 The Fin8ncial Reporting Standard p1}cable in the UK and Republic of Ireland. and the Companies Art 2. Th¢ Finan¢ia] Stst¢mcnts, iticory)otzting a Ststement of Financial Activities, bave been prepared in OCCOTdance with ststeMe of 00]Mended Practice SORP (effective January 2015)-"Ac¢ounting and R18 by Charities.. Company sthtlls The organisation is a r¢8iStered charity and a ¢ompaDy lin]ited by guarte¢. The liability in resp¢d of the guarant as s¢t in thc is limitcd to £10 per member of thc company. Fund aceounting Unrestricted funds ar¢ available for use at th¢ discretion of the trustees in fitherallce of the general objectftve of the organisation. Restricted funds are subjected to restriction on their expenditu imposed by the donor. All income expenditure is shown in the Statemellt of Fillancial Activitic5. llleome aDd expelldlture All income and cxpendtturc is accoullted for on th¢ accruals basis. Provisions Provisions are recogtlised ID the balance sheet whell there is a present obligation as a result of a past event. The provision recogDis¢d is the best ¢stimate of the expenditure required to settle the present obligation at the balance sheet date. Grants Grants are credited os income in the year io whieh they are receivable. Grants are not recognised as teceivable until aJ)y conditions for receipt have been complied with. Wher¢ dot)OT imposed restrictions apply to the timing of the related expenditure as 8 pre conditioll of tts use the grani is treated as defrrred income until those Testri¢tions are meL Grants received for specific PUT are accountcd for as restricted fimds. Resources expended are allocated to the parttcular activity where the cost relates dir¢cdy to that activity. Unr¢stricted funds are dimtions and other incoming resources receivable ot general for the objects of the charity without fillther specified pUryX and ar¢ available as g¢neral funds. Flxed Assets Depreciation is calculated to writr off the cost or Valuatio less estimated residual value, of tangible fixed assets ov¢r their estimatrd usefvl Iivc5 to the CTr1ty, as follow4 tmg Lea5¢hold Property. over the 99 year lease terni Assets ar¢ carried in the bala0 sheet at Iheir written down histi)Tical COSL
Byrne Avenue Trust Notes to the finandal statementy eontinue(L Year ended 31 December 2022 P84ge 9 2 Incoming resources from activides to further tht charlty's obJe¢ts 2022 Total 2021 Totsl Donations appeals and legacies ** Grants receivable Income from trading ortivities Other income Int¢re$t receivable 49.030 11.870 44,466 6.453 49,030 46.111 44,466 6,453 29,553 142.986 170 450 16 173 175 34241 111826 34 146067 ** The Tt is v¢ry gratem to all the fide who have SUpPed th¢ Bath with grants to ¢nable us to continu¢ our work or engdge in new a¢tivitie8. This year we have Teceived a nuDkn of grants from fimders including The Steel Charitsbl¢ Tnist and th¢ Cotrmuty Foundation for Merseysid¢ and IAac&8hire. 3 Total resovrce$ expended 2022 Totsl 2021 Tot41 UDrestri¢ted Restri¢t¢d Accountancy services Advertising promotion and marketing Security Utilitie5 COSt8 Repairs and maintenatice Cleaning Depreciation of property CoDsultallCy Staff wages and salaries Stsff tratning and welfare Travel and svbsistence I£gal and proftssional Ittsurance Telephone Printing postage and gtationery Subscriptions Ptizes Event catering and relat costs Cafe costs Bank charges Sundry extthses 668 5.111 3.011 4.489 51,320 3.385 6,246 57,182 26,903 2,599 292 341 22.534 313 984 433 1.042 8535 1.042 8.535 6,836 2.083 17.070 6.836 219 6.505 219 6.505 55.516 134 706 378 37.011 237 92,527 371 706 378 17,891 1,166 700 493 1,915 3.723 2,417 525 1,112 157 305 233 J40 933 560 394 1,915 3.723 2,417 525 222 3,093 189420 4 Tax&tion The clkarity is exempt from tax on its ¢lwitabl¢ activities.
Byrne Avenue Trust Notes to the finAncial statementy continue Year ended 31 December 2022 Page 10 5 T4ttgible fixed assets Land and Buildings. Total Cost l January 2022 Additions 31 Iember 2022 606.787 24,522 006.787 24.522 631309 Depreci*tion l January 2022 Charge for the year 31 Decemkr 2022 13,414 6.505 13,414 6,505 Net book ye 31 Dec¢mb¢r 2022 611390 l January 2022 593 373 593 373 6 Analysig of net assets betsveeo fllnds Unrestricted Restricted Funds Total Funds Tangtble fix assets N¢t cvrr¢nt assets 611,390 6,628 611.390 -27,968 583 422 38.660 7 Movements itt At l January 2022 Incoming Outgoing 31 December 2022 Restricted funds Ullrestricted fi]nds TO funds 581.742 12.918 34241 111,826 146 067 71.221 86,084 157 305 544,762 38,660 583 422 8 Re1¥4ted p4rty transactions The athninistration of the chatity is fOrnIed by the trustees on a voluntsry basis.