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 adMi￿tiVe Infom￿tioll
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 -B￿ne Avenue TTrf.
Registered as a Ch￿1￿
16th March 2017
1172104
Mr Pettt Sherlock
Ms Catherine Mcclarnoo
Mr Ben H8rrison {r¢Sig￿d 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 fin￿1￿ statements for the year ended 31 Decenth￿ 2022.
Structhre. Governance Mgu*gement
Governing Doettment orggtti￿tiO￿aI 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 tr￿SteeS for the purpoges of charity law.
The tNst¢GS meet on a re￿18r basis at least 6 tim&% per y¢ar.
The TE￿Ie¢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￿ fac￿ltIeS for the public b¢nefit.
To fill*her orE*nefit 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 f￿11111eS ill the inter￿ts 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 pr￿lOted by th¢ ctoriry An fijrther￿ of the aLK•ve thje¢tive&
To Presave foT the beDefit of tbe peopl¢ of Wirral a￿1 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 fr￿1 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 slitT￿tt.
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 ]M￿tIng 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 Cl￿9< 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[M￿e 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 s￿h the bowd is reviewing its rt8eTres poli¢y with a view to Intrimh￿lllg 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¢ a4￿cts 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$k Reviejv
The T[￿Ste¢S have exa1n1￿ the tnajor risks that the ¢h8rity faces and bL8 tsken steps to mini1￿C
those risks.
Trusteey reSpO￿lb]litie3 kn relation to the st8tements
Law applieable to charities in England and Wales reqU￿e tbe tn￿tee3 to prepare financial ststemellts
for each financial ye4r which give a true and hir view of the clwity's aclivitic5 duting the year and of
its fllwicial PCLqition at the end ofthe year. Irt preparing fin￿la1 statemeoty the trustees ar¢
required to:
select suttable accountmg ￿￿1[￿1£$ aFply them corsist¢ndy.
rn8ke judgements and e5till￿t¢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 tn￿le￿ ar¢ resPO￿lbIe for prO￿r￿ting 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 rwDsl￿1e 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 C￿J￿1 31st December 2022. which are
Set out ott pages 6 to 10.
Respeetlye re5ponJlbllltks of tr￿stee5 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 diT￿lI0DS 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 th￿tee$ 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 e￿￿illerS st*temeDt
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 reS￿t 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 fi￿￿er the charitys obj￿tiveS
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 re￿UrceS
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
Tall￿ble 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¢￿U￿ting 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 R￿￿1￿8 by Charities..
Company sthtlls
The organisation is a r¢8iStered charity and a ¢ompaDy lin]ited by guar￿te¢. 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 fi￿therallce 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 CTr￿1ty, 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$t receivable
49.030
11.870
44,466
6.453
49,030
46.111
44,466
6,453
29,553
142.986
170
450
16
173 175
34241
111826
34
146067
** The T￿￿t is v¢ry gratem to all the fi￿de￿ who have SUpP￿ed th¢ Bath with grants to ¢nable us to continu¢
our work or engdge in new a¢tivitie8. This year we have Teceived a nuDkn of grants from fimders including
The Steel Charitsbl¢ Tnist and th¢ Cotrmuty Foundation for Merseysid¢ and IAac&8hire.
3 Total resovrce$ 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 I￿ember 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 y￿￿e
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.