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2025-10-31-accounts

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THE LITTLE CENTRE BEECHWOOD LTD

ANNUAL REPORT & FINANCIAL STATEMENTS FOR YEAR ENDED 31[ST] OCTOBER 2025

Company Number: 08748572 Charity Number: 1173007

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THE LITTLE CENTRE BEECHWOOD LTD

CONTENTS

Page
Trustees’ Annual Report 2
Statement of Trustees’ Responsibilities 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10

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THE LITTLE CENTRE BEECHWOOD LTD TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] OCTOBER 2025

The trustees are pleased to present their annual report for the year ended 31[st ] October 2025.

The financial statements have been prepared in accordance with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (effective 1[st] January 2019).

OBJECTIVES AND STRATEGIC AIMS

To further or benefit the residents of Beechwood and the neighbourhood, without distinction of sex, sexual orientation, race or of political, religious or other opinions by associating together the said residents and the local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interests of social welfare for recreation, leisure time occupation with the objective of improving the conditions of life for the residents.

In furtherance of these objects but not otherwise, the trustees shall have power to establish or secure the establishment of a community centre and to maintain or manage or co-operate with any statutory authority in the maintenance and management of such a centre for activities promoted by the charity in furtherance of the above objects.

To promote social inclusion for the public benefit by preventing people from becoming socially excluded, relieving the needs of those people who are socially excluded and assisting them to integrate into society, being excluded from society, or part of society, as a result of being a member of a socially and economically deprived community.

ACHIEVEMENTS AND PERFORMANCE

The centre opened for its 8th year on 1st November 2024.

The centre had no management from June 2024 and the volunteers and trustees with the help of café staff kept the doors open. The bid to the National Lottery was successful and three years funding was secured from The National Lottery Community Fund. The first payment was received in June 2024. The trustees reviewed risks to having one centre manager and the bid to the National Lottery consisted of two part time positions to secure ongoing management in the case illness. Recruitment for one of the centre management posts was filled in June 2024. Interviews for the second post continued until the post was filled in September 2024 for the second manager.

A maintenance salary was also part of the National Lottery bid and the post was filled in August 2024. The kitchen staff continue to try and improve custom in the café and a business plan was developed with the support of Wirral Chamber of Commerce. We continue to require another staff member for the café to exercise the business plan and open on weekends and extend week day opening hours. The cafes income remains under threat of increasing its income due to the Community Shop now providing free cooked meals to the community one minutes’ walk away.

Due to ill health The Little Centre Management Board and the Directors have only been able to have regular meetings throughout the year through zoom communication and intermitted face to face meetings with centre managers but, have been in touch via email & telephone. Every effort is still being made to strengthen and diversify the board and preferably someone with a broad experience in finances. As a part of the aims & objectives for The National Lottery bid the board endeavoured to discuss a strategy to

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THE LITTLE CENTRE BEECHWOOD LTD TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] OCTOBER 2025

recruit new volunteers. At present there is no financial stream to support this the board are exploring their options. Despite this volunteer recruitments have improved this year.

The Beechwood Playscheme faced uncertainty this year and Wirral Borough council offered early retirement and voluntary redundancies to their staff. Trustees met with Children’s service head of department to discuss the future of the provisions. Gautby Road Play & Community centre had been successful with the tender of the provision. From the period of August to September 2025 The Little Centre had no playscheme and successfully bid for small grants to provide activities and open fun days. The new playscheme opened its doors again in September 2025. There is a new team employed by Gautby road. To date it has been a success. Discussions began again with Wirral Borough Council regarding room costs for the playscheme. No further money had been received since the reported £5,000 last year. Since the meeting Little Centre have received £5,000 to date.

The Little Centre Management are looking towards a new revised service level agreement with Gautby Road for the commencing financial year from 1st November 2025. The Food Larder continues to provide households with much needed support and continues to rely on donations and Household Support funds to support the provision. Room hire has increased this year with the new sessions provided by Active Wirral. Again this year various funding pots have ensured that different activities have continued to take place, since the employment of new Managers we have secured restricted grants from the Benevolent Fund, Big Local, Edsential, Evolve, HAF, Household Support Fund, John Moores Foundation, Onward Homes, Police and Crime Commission, unrestricted funds consisting of, donations, room hire, café income, food larder income, Ford Motors, Safeflow Ven charity.Funding received throughout the year has ensured that the centre has been able to remain open.

Wirral Borough Council continued to support the centre, through various funding pots, including Winter and Summer Household Support Funding

The Food Larder is the centre for the delivery of food projects with café providing all meals. The food larder opens Monday to Friday from 9am till 2pm and is the centre for the delivery of funded food projects and household essential items. They provided the utility/shopping vouchers to our most needy families ensuring that everyone was included. They once again provided good quality dried, tinned and fresh food to local people on the basis of a donation.

In addition to Food Larder, Playscheme and Café, the centre is used by

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THE LITTLE CENTRE BEECHWOOD LTD TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] OCTOBER 2025

FINANCIAL REVIEW

Total income in the year was £224,408 (2024: £177,231) of which £162,911 (2024: £126,316) related to funding for projects upon which restrictions are placed.

Total expenditure in the year was £204,070 (2024: £178,490), leaving a surplus for the year of £20,338 (2024: deficit £1,259).

At 31[st] October 2025 the charitable company’s reserves stood at £332,672 (2024: £312,334) of which £311,224 (2024: £294,981) represented restricted funds.

Risk Management

The trustees have assessed the major risks to which the charitable company is exposed and are satisfied those systems are in place to manage exposure to the major risks.

Reserves Policy

It is the policy of the charitable company to maintain unrestricted funds, which are free reserves at a level to cover redundancy provision, lease commitments and three months’ running costs should no further funding be received.

As at the end of the financial year the unrestricted funds totalled £21,448. The charitable company requires £6,472 for redundancy provision and £14,350 for three months’ running costs, (total £20,822).

The trustees are building the unrestricted funds to continue to provide activities, staff costs and aid of the development of the foundation in the forthcoming years.

Plans for future periods

We now have a business development plan for the café and a bid for a third café worker will be written for next year. Discussions have already begun with the Beacon project to secure funding for the volunteers strategy. Discussions have taken place for a website to be designed and this will start in November 2025. Last year we predicted an update of the playscheme service level agreements. These are now in discussion with Wirral Borough Council and Children’s services.

Marketing programme covering all the new and existing activities at the centre including:-

Income generation programme aiming to: - Continue to develop partnerships and project proposals with local groups and agencies to deliver the charitable purposes of the organisation.

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THE LITTLE CENTRE BEECHWOOD LTD TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED 31[ST] OCTOBER 2025

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Little Centre Beechwood Ltd is a charitable company limited by guarantee (registered in England and Wales, Number (08748572) incorporated on 25[th] October 2013 and registered as a charity (number 1173007) on 11[th] May 2017.

The Governing Instruments under which the charitable company operates comprise the Memorandum and Articles of Association dated 25[th] October 2013.

Trustees

The Trustees, who are also the directors for the purpose of company law, are appointed by the members in accordance with procedures set out in the Memorandum and Articles.

The trustees must hold an annual meeting in each year and not more than fifteen months may elapse between successive annual general meetings.

None of the trustees have any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

REFERENCE AND ADMINISTRATIVE DETAILS

NAME The Little Centre Beechwood Ltd
COMPANY NUMBER 08748572
CHARITY NUMBER 1173007
REGISTERED OFFICE Beechwood Play & Community Centre
Fifth Avenue
Prenton
Wirral
Merseyside
CH43 9LB
TRUSTEES L Finn
C Hawkins
G N Thomas
E Turner (Resigned 4thDecember 2024)
S Whittingham
E Evans
INDEPENDENT EXAMINER Ying Huang, ACCA
c/o LCVS
151 Dale Street,
Liverpool,
L2 2AH
BANKERS HSBC
31 The Pyramids
Grange Road
Birkenhead
CH41 2ZL
Signed on behalf of the Board of Trustees
16 July 2026
G N Thomas, Trustee:………………….. Date: ………………………..

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THE LITTLE CENTRE BEECHWOOD LTD STATEMENT OF TRUSTEES’ RESPONSIBILITIES

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year. In preparing those financial statements, the trustees should follow best practice and:

The Trustees are responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies 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 irregularities.

This report has been prepared in accordance with the Charities Act 2011, Companies Act 2006, Accounting and Reporting by Charities; Statement of Recommended Practice (SORP 2019) applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1[st] January 2019).

By the Order of the board,

………………………….. G N Thomas Trustee

Beechwood Play & Community Centre Fifth Avenue Prenton Wirral Merseyside CH43 9LB

16 July 2026

Date ……………………

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE LITTLE CENTRE BEECHWOOD LTD

I report on the accounts of the Charitable Company for the year ended 31[st] October 2025, which are set out on pages 8 to 19.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention:

have not been met; or

Name : Ying Huang Relevant professional qualification or body: ACCA Address: c/o LCVS 151, Dale Street, Liverpool, L2 2AH 17 July 2026 Dated: ………………………………..

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Unrestricted Restricted Total Total
Notes Funds Funds Funds Funds
2025 2025 2025 2024
Income and endowments
from:		 £ £ £ £
Donations and legacies 3a 9,857 - 9,857 10,912
Charitable activities 3b 12,406 162,911 175,317 128,735
Other Trading Activities 3c 39,234 - 39,234 37,584
------------ ------------ ------------ ------------
Total income 61,497 162,911 224,408 177,231
------------ ------------ ------------ ------------
Expenditure
Charitable activities 4 57,402 146,668 204,070 178,490
------------ ------------ ------------ ------------
Total resources expended 57,402 146,668 204,070 178,490
------------ ------------ ------------ ------------
Net income, net movement
in funds		 4,095 16,243 20,338 (1,259)
Total funds brought forward 8-10 17,353 294,981 312,334 313,593
------------ ------------ ------------ ------------
Total funds carried forward 8-10 21,448 311,224 332,672 312,234
======= ======= ======= =======

The notes on pages 10 to 19 form part of these accounts. All the above amounts relate to continuing activities of the charitable company.

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THE LITTLE CENTRE BEECHWOOD LTD Company Number: 08748572 BALANCE SHEET AS AT 31[ST] OCTOBER 2025

Notes 31st October 2025 31st October 2025 31st October 2024 31st October 2024
Fixed assets £ £ £ £
Tangible fixed assets 5 249,441 268,844
Current assets
Debtors 6 1,915 1,882
Cash at bank and in hand 82,773 45,405
---------- ----------
84,688 47,287
Current liabilities
Creditors: amounts falling
due within one year
7		 (1,457) (3,797)
---------- ----------
Net current assets 83,231 46,490
----------- -----------
Total assets less current liabilities 332,672 312,334
====== ======
Funds:
Unrestricted funds 8,9 21,448 17,353
Restricted funds 8,10 311,224 294,981
----------- -----------
332,672 312,334
====== ======

These financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102).

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies’ regime and in accordance with FRS102 SORP.

For the period covered by these accounts the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

No members have required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The trustees, who are the directors of the company, acknowledge their responsibility for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

16 July 2026

Approved by the Board on ………………………, and signed on their behalf by:

.....................................................

G N Thomas Trustee

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

1. Limited Liability

The charity is a company limited by guarantee. Each member’s liability is limited to £10.

2. Accounting Policies

Basis of accounting

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (SORP 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1[st] January 2019) and Charities Act 2011.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

At the time of approving the accounts, the trustees have a reasonable expectation that the charitable company has adequate funds to continue in operational existence for the foreseeable future. Thus, the trustees continue to adopt the going concern basis of accounting in preparing the accounts.

Fund accounting

Unrestricted funds are the charity’s free reserves available for the trustees to distribute in accordance with the charitable company’s charitable objectives.

Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.

Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.

Income from charitable activities is recognised on an accrual’s basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.

Income from other trading activities relates to Café, Food Larder, room hire & Bingo sales and is recognised when the amount is certain.

Expenditure recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required, and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accrual’s basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor.

Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.

Fixed Assets

Capital expenditure over £250 is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below:

Fixtures and Fittings 10% straight line basis IT 16.6% straight line basis Leasehold Improvements 3.33% straight line basis

Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Taxation

Income and gains are exempt from taxation as they are applied for charitable purposes only. The charitable company benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions.

3. Income and endowments from

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
a. Donations and legacies £ £ £ £
Donations 9,857 - 9,857 10,912
====== ====== ====== ======

Donations and legacies income for 2024 related wholly to unrestricted funds.

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
b. Charitable activities £ £ £ £
Alex Ferry - - - 10,000
Activities 12,406 - 12,406 -
Co-Op - 1,648 1,648 -
Community Foundation- Big Local - 20,195 20,195 6,253
Duchy of Lancaster Benevolent - 4,070 4,070 -
Fund
Edsential – Holiday Activity Fund - 10,240 10,240 22,520
Evolve Wirral Fund - 2,000 2,000 -
John Moores Foundation - 7,500 7,500 -
Onward Community Fund - 2,500 2,500 1,240
Police Crime & Commissioner - 500 500 -
The National Lottery Community
Fund		 - 73,935 73,935 39,722
Wirral BC - 1,895 1,895 49,000
Wirral Household Support Fund - 38,428 38,428 -
------------ ---------- ---------- ----------
12,406 162,911 175,317 128,735
======= ====== ====== ======
Income from charitable activities in 2024 comprised £5,240 for unrestricted funds and
£123,495 related to restricted funds.
c. Other Trading Activities £ £ £ £
Café 17,463 - 17,463 13,184
Food Larder 7,474 - 7,474 9,585
Playscheme - - - 5,757
Room Hire 12,630 - 12,630 8,413
Bingo 1,667 - 1,667 645
------------ ---------- ---------- ----------
39,234 - 39,234 37,584
======= ====== ====== ======

Other Trading Activities for 2024 comprised £37,284 for unrestricted funds and £300 related to restricted funds.

4. Expenditure on charitable activities

enditure on charitable activities
Direct Support &
Charitable Governance Total Total
Expenditure Costs 2025 2024
£ £ £ £
To advance education and to
provide facilities in the interests of
social welfare for recreation,
leisure time occupation with the		 117,607 86,463 204,070 178,490
objective of improving the
conditions of life for the residents.
======= ======= ===== =====

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

a. Analysed asfollows:
2025 2024
Direct charitable expenditure: £ £
Salary Costs 65,175 39,024
Activities 12,973 23,356
Food & Consumables 34,156 45,049
Playscheme 262 4,199
Sessional Fees 225 -
Equipment 413 1,361
Donations 200 -
Repairs & Maintenance 1,731 6,599
Room Hire 1,882 -
Volunteer Expenses 590 5,520
----------- -----------
117,607 125,108
----------- -----------
2025 2024
Support & Governance costs: £ £
Salary Costs 13,417 -
Bank Charges - 212
Cleaning 12,487 6,048
Accountancy Fees 1,340 1,455
Insurance 5,671 4,186
Travel & Subsistence 144 -
Legal & Professional - 400
Consulting 12,000 -
Computer Costs 217 -
Miscellaneous - 942
Health & Safety 2,752 -
Payroll Fees 482 450
Stationery, printing and 1,980
postage 985
Advertising 530 -
Subscriptions 585 202
Telephone 970 947
Utilities 14,485 19,859
Depreciation 19,403 17,696
---------- ----------
86,463 53,382
---------- ----------
Total expenditure on
charitable activities		 204,070 178,490
====== ======

£146,668 (2024: £92,640) of the above expenditure relates to restricted funding.

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

b.Staff Costs 2025 2024
£ £
Gross wages and salaries 78,592 39,024
Social security costs - -
Pension - -
------------ ------------
78,592 39,024
======= =======

c. Particulars of employees:

Average number of employees during the year was as follows:

2025 2024
Charitable activities 6 6
==== ====
No employee received emoluments of more than £60,000 during the year. (2024: £nil)
The Trustees are not remunerated for their services and are not included in the above
number of employees.
No out-of-pocket expenses were reimbursed to trustees in the year (2024: £nil).
Tangible fixed assets
Fixtures and Leasehold IT Total
Fittings Improvements
Cost: £ £ £ £
Balance at 1stNovember
2024 92,765 298,650 1,091 392,506
Additions - - - -
----------- ----------- ----------- -----------
Balance at 31stOctober
2025		 92,765 298,650 1,091 392,506
====== ====== ====== ======
Depreciation:
Balance at 1stNovember 52,273 71,344 45 123,662
2024
Charge for the year 9,276 9,945 182 19,403
----------- ----------- ----------- -----------
Balance at 31stOctober 61,549 81,589 227 143,065
2025
====== ====== ====== ======
Net Book Value:
Balance at 31st October 31,216 217,361 864 249,441
2025
====== ====== ====== ======
Balance at 31stOctober 40,492 227,306 1,046 268,844
2024
====== ====== ====== ======

5. Tangible fixed assets

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THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

The charity has been granted a peppercorn lease from 7[th] December 2016; the lease term is 99 years.

6. Debtors

ebtors
2025 2024
£ £
Debtors 1,915
Prepayments - 1,882
----------- -----------
1,915 1,882
====== ======

7. Creditors: amounts falling due within one year

2025 2024
£ £
PAYE - 482
Accruals 1,340 3,315
Other Creditors 117 -
----------- -----------
1,457 3,797
====== ======

8. Analysis of Net Assets between Funds

2025 Tangible Net Current Total
Fixed Assets Assets
Unrestricted Funds £ £ £
General Fund 519 20,929 21,448
------------ ----------- ------------
Restricted Funds
Big Local 5,989 725 6,714
Building- EMB 72,018 - 72,018
Building- Section 106 145,562 - 145,562
Co-Op - 1,648 1,648
Community Foundation- Big Local - 20,195 20,195
Duchy of Lancaster Benevolent Fund - 1,070 1,070
Evolve Wirral Fund - 1,865 1,865
Onward Homes - 280 280
The National Lottery Community 865 18,601 19,466
Fund
WBC- Playground 23,029 - 23,029
WBC- Outside Project 1,459 - 1,459
Wirral Household Support Fund - 17,918 17,918
------------ ----------- ------------
248,922 62,302 311,224
------------ ----------- ------------
Totals 249,441 83,231 332,672
======= ====== ======

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Docusign Envelope ID: CAE379BE-B94A-828B-83C0-1A6EA81FF821Docusign Envelope ID: D724733B-2472-8448-812F-AB0AB81861E7

THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

2024 Tangible Fixed Net Current Total
Assets Assets
Unrestricted Funds £ £ £
General Fund 781 16,572 17,353
------------ ----------- ------------
Restricted Funds
Alex Ferry - 9,881 9,881
Big Local 9,249 725 9,974
Building- EMB 75,434 - 75,434
Building- Section 106 152,222 - 152,222
The National Lottery
Community Fund		 1,045 15,767 16,812
WBC- Playground 27,772 - 27,772
WBC- Outside Project 2,341 - 2,341
Wirral Council - 545 545
------------ ----------- -----------
Restricted Fund Total 268,063 26,918 294,981
------------ ----------- ------------
Totals 268,844 46,490 312,334
======= ====== ======

9. Unrestricted Funds

estricted Funds
Movements in the year
2025 Reserves Income Expenditure Reserves
Brought Carrying
forward forward
£ £ £ £
General Fund 17,353 61,497 (57,402) 21,448
====== ====== ====== ======
Movements in the
year
2024 Reserves Reserves
Brought Transfer Carrying
forward Income
Expenditure		 between funds forward
£ £ £ £ £
General Fund 20,474 50,915 (85,850) 31,814 17,353
====== ====== ====== ====== ======

General Fund is used to finance the charitable company’s general activities as outlined in the Trustees’ Report.

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Docusign Envelope ID: CAE379BE-B94A-828B-83C0-1A6EA81FF821Docusign Envelope ID: D724733B-2472-8448-812F-AB0AB81861E7

THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

10. Restricted Funds

Reserves
2025
at Beginning of
year
£
Alex Ferry
9,881
Big Local
9,974
Building- EMB
75,434
Building- Section 106
152,222
Co-Op
-
Community Foundation- Big
Local
-
Duchy of Lancaster Benevolent
Fund
-
Edsential – Holiday Activity Fund
-
Evolve Wirral Fund
-
John Moores Foundation
-
Onward Homes
-
Police Crime & Commissioner
-
The National Lottery Community
Fund
16,812
WBC- Playground
27,772
WBC- Outside Project
2,341
Wirral Council
545
Wirral Household Support Fund
-
-----------
294,981
======		 Movements in the Year
Income
Expenditure
Reserves
At End of
year
£
£
£
-
(9,881)
-
-
(3,260)
6,714
-
(3,416)
72,018
-
(6,660)
145,562
1,648
-
1,648
20,195
-
20,195
4,070
(3,000)
1,070
10,240
(10,240)
-
2,000
(135)
1,865
7,500
(7,500)
-
2,500
(2,220)
280
500
(500)
-
73,935
(71,281)
19,466
-
(4,743)
23,029
(882)
1,459
1,895
(2,440)
-
38,428
(20,510)
17,918
------------
------------
-----------
162,911
(146,668)
311,224
======
=======
======
Movements in the Movements in the Year
Reserves Reserves
2024 at Beginning Transfers At End of
of year Income Expenditure between funds year
£ £ £ £ £
Alex Ferry - 10,000 (119) - 9,881
Big Local 12,508 8,274 (7,119) (3,689) 9,974
Building- EMB 78,854 - (3,420) - 75,434
Building- Section 106 158,889 - (6,667) - 152,222
Edsential – Holiday
Activity Fund		 3,732 22,520 (9,718) (16,534) -
Onward Homes - 1,800 (240) (1,560) -
The National Lottery
Community Fund		 - 39,722 (22,910) - 16,812
WBC- Playground 30,934 - (3,162) - 27,772
WBC- Outside Project 3,222 - (881) - 2,341
Wirral Council 4,980 44,000 (38,404) (10,031) 545
----------- ------------ ------------ ------------ -----------
293,119 126,316 (92,640) (31,814) 294,981
====== ====== ======= ======= ======

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Docusign Envelope ID: CAE379BE-B94A-828B-83C0-1A6EA81FF821Docusign Envelope ID: D724733B-2472-8448-812F-AB0AB81861E7

THE LITTLE CENTRE BEECHWOOD LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] OCTOBER 2025

Description of Funds

These are monies given to the charitable company to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows:

Alex Ferry- Contribution towards food, kitchen equipment & utility costs

Big Local- To support supplies to the food larder to feed the community and to support the overheads for the asset transfer of Ballentyne building

Building- EMB- Towards the playground

Building- Section 106- Towards the improvement of the building

Co-Op- Contribution towards pensioners club

Community Foundation- Big Local- To provide old persons lunceon, pensioners trips, Social supermarket, books for the library and funds towards the Ballantyne Centre

Duchy of Lancaster Benevolent Fund- To support households with food

Edsential – Holiday Activity Fund- Contribution towards food and consumables

Evolve Wirral Fund- Contribution towards teens on creative project includes food, drink, activities and professional fees

John Moores Foundation- Contribution towards core costs

Onward Homes- Contribution towards youth project which includes food, drink, activities and professional fees

Police Crime & Commissioner- Contribution towards Bonfire night

The National Lottery Community Fund- To be spent on salaries & marketing

WBC- Playground- To build outside play area

WBC- Outside Project- To build outside play area

Wirral Council- Contribution towards bonfire night

Wirral Household Support Fund- To support households with food and cleaning products

11. Guarantees and Other Financial Commitments

The only financial commitments under non-cancellable finance leases will result in the payment of a peppercorn rent, being the annual sum due under a 99 year lease with Wirral Borough Council dated 2016 for the beechwood community centre.

12. Related Party Transactions

There were no material related party transactions during the year which require disclosure. (2024: none).

13. Guarantees

As at 31[st] October 2025, 6 members had given a guarantee of £10 each in the event of the company winding-up. Total: £60 (2024: 6 members, £60).

-19-

Docusign Envelope ID: CAE379BE-B94A-828B-83C0-1A6EA81FF821Docusign Envelope ID: D724733B-2472-8448-812F-AB0AB81861E7

THE LITTLE CENTRE BEECHWOOD LTD DETAILED INCOME AND EXPENDITURE FOR THE YEAR ENDED 31[ST] OCTOBER 2025

(This page does not form part of the statutory financial statements)

2025 2024
INCOME £ £
Grant income 162,911 123,495
Donations 9,857 10,912
Food Larder 7,474 9,585
Cafe 17,463 13,184
Room Hire 12,630 8,413
Activities 12,406 10,997
Bingo 1,667 645
------------ ------------
Total income 224,408 177,231
------------ ------------
EXPENDITURE
Charitable activities
Staff salary costs 78,592 39,024
Food & Consumables 34,156 45,049
Volunteer Expenses 590 5,520
Utilities 14,485 19,859
Activities costs 12,973 23,356
Playscheme 262 4,199
Donations 200 -
Travel and subsistence expenses 144 -
Insurance 5,671 4,186
Computer costs 217 -
Sessional Fees 225 -
Subscriptions 585 202
Advertising 530 -
Stationery, printing and postage 1,980 985
Cleaning 12,487 6,048
Consultancy fees 12,000 -
Bank Charges - 212
Telephone and internet 970 947
Legal & Professional Fees - 400
Equipment 413 1,361
Room Hire 1,882 -
Sundry - 942
Repairs & Maintenance 1,731 6,599
Health & Safety 2,752 -
Payroll fees 482 450
Accountancy 1,340 1,455
Depreciation 19,403 17,696
---------- ----------
Total expenditure on charitable activities 204,070 178,490
---------- ----------
Net Income/(Expenditure) for the year 20,338 (1,259)
====== ======

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