BYRNE AVENUE BATHS Byrne Avenue Trust Trustees Annual Report & Financial Statements Year Ended 31 December 2024 Charity Reglstration Number: 1172104 Company Registratlon Number: 9919384 ROD Welsh & Co Chartered Accountants Cheshire
Byrne Avenue Trust Report and Financial Statements Year ended 31 December 2024 Contents Contents PAge Legal and admiDistrative information R¢port of th¢ TTUStees Indq)endent examiners report Statement of fllwi¢ial acttVAties Balanc¢ she¢t Notes 8-10
Byrne Avenue Trust Report and Financial Ststements Year ended 31 December 2024 Page I Legal and admlnistrative information Status The organisation is a company limited by guarantee. incorporated on 16th D¢ceDthr 2015 and a registered ¢lMrity, registered on 16th March 2017. The Clwity operates und¢r the working name of "Byrnc Avetsue Thist" Registered a8 8 charity 16th March 2017 Charity number 11721(W Tnte¢S Mr Peter Sherlock Mr8 Janet Kiern]&4z Mr Benjamin Johns Mr JotLathatt Williams (reskgned 27102125) Mr Kevin Ward (appointsd 27109124) Mr Jam¢s O'Keefe (appointed 27109124. resigned 08107125) Operation address Byme Avenu¢ Baths Byrne Avenue Birkenhead Merseyside CH42 4PQ
Byrne Avenue Trust Report and Financial Statements Year ended 31 December 2024 Page 2 Report of the Trnstees for the year ended 318t December 2024 The TTUSt¢es present their report and thc financi statements for the year ended 31 December 2024. Stru¢ture, Govern2nee and Management Governing Do¢umeDt And Organl88tionJl Structure Byrne Avenue Tnt is controlled by its goven)ing documenL a Memordndum of Association. It is a ¢ompany limited by guarantee, as defmed by the Companies Acts, and was iD¢orporated on 16th December 2015. The company was registered as a charity on 16th Ma 2017. The Tnjst is established under a Mfflnordndum of Association which sets out its obj¢ctiv¢s and powers and is governed by its Articles of Association. It is managed by a board of diTectors who are directors for the pwws¢s of company law aud cPrity trustees for the puryoses of ¢harity18w. The trUstS m¢¢t on a regular basis at leagt 6 times per y¢ar. The Tnt¢eS of the charity whom have Served Iluring the year are set out on page l. In preparing this repoTL the truste¢s have had regard for the Charity Comtnissions's guidance on public benefit. Objettlve8 aDd adivttleg The charity objects ("Objects") specifically restricted to the following: The advancement of sport and the provision of recreational facilities foT the public ben¢fiL To fjjrther or beJJefit thc resideots of Rock Fery and the neigbbourhoo( without distinction of sex sexual ori¢ntation, rnce or for political. religious or othcr opinions by associating together the saiii residents and thc locd f4Uthorities, voluntw and other organisations in a wnLmon effort to advance education alld to provid¢ facilities in the inteT¢sts of social welfare for the recreation and leisure time occupation with th¢ objcctive of improvtng the Conditions of life for the r¢sid¢nts. In fiutheraD¢e of these objects but not otherwise, the trustees shall have power: To cstablish or aU[¢ th¢ establithEnent of a community ceDtre and to nintaitt or manage or c operate with any StatOry authority in the nintenance and management of such a eentre for activities promoted by the charity in furtbeTance of the above objectives. To pr¢s¢rYe for the ben¢fit of the people of Wirral 8nd ttLe nation at large the builithng of special arcbitecturdl and historic ititerest known as Byrne Avenue SWinllg Baths.
Byrne Avenue Trust Report and Financial Statsments Year ended 31 December 2024 Page 3 Report of the Trustees for the year ended 31st December 2024" ¢onthiued.- Aehlevement And Perfonnance During the year we were delight¢d to welcome two new Trustees to the Boar(L Jim O'Kecfe is a Tetired Hist()rian with a p&4sion for our Art Deco building. He is already researching the history of th¢ Baths. Kev Ward is a strdt¢gic accountant and is going to be worf(ing with the CEO on ftnances and forward planning. Both, like our other TnL8Èees, live locally and have a keen int¢rest in th¢ building. 2024 seen Continuous improvements and progression at Byrne Avenue Baths. Our two partner clubs, Wirral Trampoline Club and Birkenhead Comets Cheer, are continuing to thrive and have be¢lljoin¢d by a monthly art class. Our own monthly indoor car boot sale gets busier each month and our fundraising events continue to grow in popularity with many sold out. Our proudest achievement this year was the opening of The Shop. our socxal supennatket, in September. It h&8 been sympathetically Styl in keq)ing with th¢ ag¢ of the building and allows customers to have an enjoyabl¢ buying experience perhaps not expected of a mmunity shop. It is alT¢ady very popular. All ltell are subsidized and, when funding allows, we are abl¢ to offer some amazingly low-cost hous¢hold cssentials. This is y¢t another way that we are able to support our local con)munity. Our Community Coat Rack and Clllistmas Toy Shop continu¢ to be vital r¢sour¢¢s for those who are struggling financially. Thi8 year we supported families to allow nearly two hundred childr¢n to have a better Christm&g As always, we are very grat¢ful to OUT private donors and to our grant fund¢rs for their support. The Household Essentials Fund alloweAI us to keep The Shop stocked &s well as enabling us to put on Grub Hub agai our weekly free hot meal during th¢ winter. The HAF (Holiday Activity with Food) funding has allowed us to our Holiday Clubs in the main holidays. while additional funders this year supported a Halloween Holiday Club. Thanks to a VCSE Energy Efficiency grant we hav¢ also started worf< on insulating som¢ areag of the building and we will also be replacing almost all of the board¢d up or crncked windows. This will mak¢ the building much warnier in the future, as well as th¢ side ¢ffect of being much lighter. This work will continue into 2025. The Tnt is very proud of what we have achieved so far, and the diff¢r¢ncc that w¢ are DkIng to the lives of the people in our community. Finally, a hug¢ thank you to our supw>rters. my f¢llow trustees. and our team of staff and volunt¢ers who all work togeth¢r to ke£p the Trust and th¢ Baths running. Flnancfial Revlew The Trustees are ple&sed with the continuing perfornkantr of the charity as set out in the fllwicial statements.
Byrne Avenue Trust Report and Financial Statements Year ended 31 December 2024 Page 4 Report of tb¢ Trnstees for the yeAr ended 31st Decejnber 2024; contlnued.- Reserves Poliey The Tn¢ has mov¢d into an operntional position with the Batbs with Pbase 2 of the restoration cuffentty on hol As suclj the board is Teviewing its reserves policy with a view to introducing a new policy which takes this into aOullL Funding The Trust has ad that due to tbe e¢onomi¢ deprivation in the local area the financial income of the Trust will always be a mix of trading incomc wid grant income. As such the Tnt continues to make grant applications in order to undertake some aspects of its work at no cost to the users. Th¢ TTht has also accepted a number of privat¢ donations and wish to thank those involved for their 8enerous support. Rl8k RevRew The Trustees have examilled th¢ major risks that the cbarity faces and h&8 tsken steps to minimiz¢ those risks. Trustees responslbilities in relation to the rmane1 statwnents IAW applicable to ¢lwsties in England and Wales require the trustees to prep8re financi statemaits for each fmatscial year which give a true and fair view of th¢ ¢haEity's a¢tAvities during the year and of it8 fllwi¢ial position at the end of the year. In prepating those fllwicial statement& tho trust¢es are required to: select suitable accounting poli¢i¢s and apply them consist¢ntly; make judgements and estimates that are re&8onable and pnthnL' and state wh¢ther applicable accountitig statkdards statements of reconxmended Practice have been followed 8ubj¢ct to any departures disclosed and explained in th¢ fllwicial stateni¢nts' and prepare the financial statements on tbe going concern basis unless it is inappropriate to assume that the cbaTity will o)ntinu¢ on that basis. The tnkqtees are Tesponsiblc for maintsinkng proper accounting records which disclose with reasonable accuracy at any time the financial position of the Gharity and to cnabl¢ tberll to enswe that tbe financial statements Comply with the Clwities Act 2011. They are also responsible for safeguaTding the assets of the charity aad hence for taking reasonable steps for the prevention and detection of fravd and oth¢r irregularities. Approved by the tru8te¢s, and signed on their behalf Mr P Sherlock 16th S¢ptembcr 2025
Byrne Avenue Trust Report and Financial Ststements Year ended 31 December 2024 Page 5 Independent ExamRners Report to the Trustees of Byrne Avenue Trust I report on the financial statements of the charity for the yeaT end¢d 3 1st De¢¢mber 2024, which a set out on pa8¢s 6 to 10. Respective responslbllitles of trust¢¢y and examlner The clAty'S tntte8 are responsible for the preparation of th¢ ruw181 statements. The ch8Tity's trustees wn8id¢r that an audit is not required forthis year (under section 43(2) of the Charities Act 1993 (the 1993 Act) and that an independent examination is ne¢de(L It is my responslbility to: examine the financial statements (und¢r section 43 of the Act). and to follow the ptocedures laid down in thc general dir¢ctiOll6 siven by thc ChaTity Commission (und¢r section 43(7)(b) of the Act)" and to stats wh¢ther particular matters bave come to my att¢ntion Basis of independent examlners report My examination was cattied out in accordance witb the gen¢ral directions giv¢n by the Cl]arity Conunission. An examination includes a review of the accountyng records kept by the charity and a comparison of the accounts presented with those records. It also includ¢s considoation of any unusu items or disclosures in the accounts, and se¢king ¢xplanations from you as trustees concerning any such matters. The procedures und¢rtak¢n do not provide all th¢ evidence tIt would b¢ required in an audi¢ and corL8equently I do not ¢xpr¢ss an audit opinion on the view givcn by the fllMn¢ial statements. Independent examiners st*tsment In the course of my examination. no matter has come to my attention which gives me r¢&qonable cause to believe that in any material Tesp¢ct th¢ requirements; to keep a¢¢ounting records in a¢cordance with section 41 of the Act; and to pr¢pare financial statements which accord with the accounting r¢coTds and coniply with the accounting requirenlts of the 1993 Act, have not been met. or to whic in my opinioJ4 att¢ntion should be dravrn in order to enable a proper widerstanding of the financial statements to bc r¢aGh¢iL Mr R C Welsh Ron Welsh & Co Cbartered Aceount#nts 16th September 2025.
Byrlle Avenue Trnst Statement of Financiydl Aetivlties Year ended 31 December 2024 Page 6 Total Funds 2024 Total Funds 2023 Unrestricted Funds Restrleted Funds Notes Incoming resources Activities to ftwther the Charitys objectives Donations &nd legacies Grants receivable Income from trading activities Other income Int¢st receivable 8,141 5,000 53,107 8.141 126,807 53,107 16,668 70,654 30,164 18,390 61 121.807 33 33 Tot%1 Incoming resources 66281 121,807 188,088 135,937 Resources e4>ended Direct charitable expenditure 101,353 78,846 180.200 137,531 Total resources expended 101,353 78,846 180,200 137,531 Net -OUtgolnglincoming for the year -35,072 42,961 7.888 -1594 Transfers between funds Net movement fin fund8 -35,072 42,961 7,888 -1,594 Total funds at l January 2024 52,943 528,885 581,828 583,422 Total fimds at 31 December 2024 571846 589 716 581828 Movenwits in fjjnd are shovm in note I I to the financial slatements.
Byrne Avenue Trnst Balance sheet As at 31 December 2024 Page 7 2024 21123 Note Flx¢d assets Tangible assets 617.098 612,458 Current assets Debtors Cash at bank and in hand 22,476 22,476 14,439 14,439 Creditors: amounts falling due within one year Net current assets Total assets less current liabufities 11,396 11,792 11,081 628.178 2,647 615,105 Creditors: atuounts falling due atl¢r mor¢ tball one y¢ar 38,462 589 716 33,277 581828 Unrestrlcted funds Unrestricted funds DeSIted fund 17,871 52,943 17,871 571,846 589 716 52,943 528,885 581 28 Restricted funds Total funds For the year end¢d 31 st December 2024 the charitable company was entitled to exemption from audit under sertion 477 of the Conwani¢s Act 21x16 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with Section 476 of the Companies Act 2006. Th¢ dirc¢torsltru8t¢es knowledge their responsibikity for complying with the requirements of the Act with respect to accounting records and for the preparation of a¢counts. These accounts have be¢n pr¢par¢d in a¢cordanc¢ with the provisioDS applicabl¢ to companics subject to the small companies, regime. Approved by the board and signed on its behalf by. Mr P Sherlock Trustee 16th Septeulber 2025
Byrne Avenue Trust Notes to the financial statements Year ended 31 December 2024 Pag¢ 8 l AceouDting poli¢ies Basis of preparation The financial 8tatem¢nts hav¢ been prepar¢d und¢r the historical cost convention and in accordanc¢ with thc provisions of Section IA "Small Entities" of FRS102 "The Financial Reporting Standard applicable in the UK and R¢public of ]reland" and the Con)paDies Act 2006. The Financial Statements, incorporating a Ststement of Financial Activities, have been prepared in accordance with Staten]ent of Recommend¢d Practice SORP (effective January 2015) - "Accounting and Reporting by Charities" Company status The organisation 13 a registered ¢harity and a company limited by guaTantee. The liabilkty in resp¢cÉ of the guarantse as set out in the memorandum IS limited to £10 per member of the CopanY. Fund *ceounting U]]r¢strict¢d fidS are available for use at the discretion of the truste¢s in furtherance of the gcneral obj¢ctiv¢ of th¢ organisation. Restrictcd funds are subjectcd to restriction on their expenditure imposed by the donor. All income and expenditure is shown in the Statem¢nt of Financial Activiti¢s. Income and expendlture All incom¢ and ¢xpenditur¢ is accounted for on the accruals basis. Provlsions Provisions are recognis¢d in the balance sheet when there is a present obligation as a result of a past 'Ji ¢vent. The provAsion recognised is the best ¢stInte of th¢ eXpditUre required to settl¢ the pres¢nt obligation at the balance sheet dale. Grants Grants are credited a8 income in the year in which they are receivable. Grants are not recognised &8 receivable until any conditions for receipt have been compli¢d with. Where donor imposed restrictions apply to the timing of the related expenditure as a pre condition of its use the grant is treated as deferred income until those restrictions are met. Grants rec¢ived for specific purposes are account¢d for as restricted funds. Resources expended gre allocated to the particular activity wb¢r¢ th¢ cost relates directly to that activity. UJJrestri¢ted funds are donations and other incoming resources receivable or g¢nerdt¢d for the objccts of the charity without further specified purpose and are available as general funds. Fixed Assets Depreciation is calculated to write off the cost or valuation, less estimated residual value, of tangible fed assets over their estimated useful lives to the charity, as follows. Long LKa8ehold Property- over the 99 year lease tern] Asscts ar¢ carri¢d ill the balan¢¢ shc¢t at thcir written down historical cost.
Byrne Avenue Trust Notes to the financial statements, continued... Yelr ended 31 December 2024 Page 9 2 locoming resources from aeÉlvAtAes to further the eharlty's objects 2024 Total 2023 Total Unrestrlcted Restricted Donations appea18 ond l¢gacies ** Grants receivable Income from trading activities Oth¢r income terest receivable 8,141 5,000 53,107 8,141 126,807 53,107 16.668 70,654 30,164 18.390 61 135 937 121,807 33 33 188 088 121807 ** The TTUStees are very grate1 to all our supporters for their donations, larg¢ or small. W¢ also gratefully acknowl¢dge the support of our grant fuDd¢rs which this year has included Wirral Council's Household Support Fund, the Holiday Activity with Food fid, Onward Hi)mes, Persinmion Hom¢s and DCMSIGroundworE 3 Total resour¢es eipended 2024 Total 2023 Total Unrestrlcted Restrlcted Accountancy services Advertising promotion and marketing Waste managem¢nt utilities costs R¢pairs and nIntenanCe Cleaning Depreciation charge Community engagement Staff wages and salaries Staff training and welfare Travel and subsistence Legal and prof¢ssioDal ]nsurdn¢e T¢1one inting postage and stationery and rr Subs¢riptions and m¢mberships 2,980 2,980 740 1,254 1,319 20,618 9,198 214 6,585 7,956 58,832 228 23 268 20,773 933 102 608 23.952 361 91 144 6,094 481 773 7,887 14,046 15,274 1,640 752 30.046 843 7,887 14,071 63.869 1.700 25 48,595 60 254 12.104 796 164 300 1,115 1,807 5,298 2,148 686 101353 254 16.196 1,002 499 600 1.115 1,807 29,987 2,148 3,571 4,092 206 335 300 440 2,850 1,247 3,274 677 137 531 Event catering and related costs Cafe and shop direct Costs Bank charges (inc loan interest) Sundry expenses 24,689 2.885 4 Taxatlon The chaTity is exempt from tax on its charitable activities.
Byrne Avenue Trnst Notes to the financlal statements, continued... Year ended 31 December 2024 Pag¢ 10 S T&ngibl¢ fixed assets Land and Buildings Fixtwes & fittings Plant & Equipment Total Cost l January 2024 Additions 31 December 2024 638,962 7,651 638,962 12,527 651489 3,907 969 969 Depreclation l January 2024 Charge for the year 31 December 2024 26.504 6,668 26,504 7,887 977 977 242 Net book value 31 D¢c¢mber 2024 727 l January 2024 612458 612 458 6 Analysls of net assets between fundg Unr¢stricted Funds Restricted Funds Total Funds Tangible fixed &8sets Net cwrent assets Creditors due in more than l year 617,098 -6,791 -38,462 571845 617,098 11,080 -38,462 589 716 17,871 7 Movements in funds At l January 2024 Jncoming Resour¢¢s Outgoing 31 December Resources 2024 Restricted fid$ Unrestricted funds Total fidS 528,885 52,943 581828 121,807 66,281 188 088 78,846 101.353 180 200 571,845 17,871 589 716 8 Related party transa¢tlons Th¢ adminisÉration of the charity is perforrned by the trustees on a voluntary basis.