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
Tn￿te¢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 Tn￿t 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 cP￿rity trustees for the puryoses of ¢harity18w.
The trUst￿S m¢¢t on a regular basis at leagt 6 times per y¢ar.
The Tn￿t¢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 a￿U[¢ th¢ establithEnent of a community ceDtre and to n￿intaitt or manage or c
operate with any Sta￿tOry authority in the n￿intenance 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 SWinll￿g 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 Tn￿t is very proud of what we have achieved so far, and the diff¢r¢ncc that w¢ are
D￿kIng 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 a￿OullL
Funding
The Trust has a￿d 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 Tn￿t continues to make
grant applications in order to undertake some aspects of its work at no cost to the users. Th¢ TTh￿t 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 cl￿Aty'S tn￿tte8 are responsible for the preparation of th¢ ruw￿181 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 tI￿t 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 requiren￿lts 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
DeSI￿ted 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 Co￿panY.
Fund *ceounting
U]]r¢strict¢d fi￿dS 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 ¢stIn￿te of th¢ eXp￿ditUre 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
f￿ed 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 grate￿1 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 fi￿d, 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 n￿IntenanCe
Cleaning
Depreciation charge
Community engagement
Staff wages and salaries
Staff training and welfare
Travel and subsistence
Legal and prof¢ssioDal
]nsurdn¢e
T¢1￿￿one
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 fi￿d$
Unrestricted funds
Total fi￿dS
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.