REI GISTEI RED COMPANY NUMBfi.R: 011008 (Englaiiil anij Wales) REGISI'bKED CHARITY NUMIIER: 1173326 Report of the Trustees and Unaudited Flnantlal Statements lor the Year Ended 30 June 2025 for Linaere Bridge Community Hub Kinsella Clarke Limited 61 Stanley Road Bootle Meiseygide L20 7BZ
Llnaere Brldge Community Hub Contents of the FÈnaneial Statements for the Year Endcd 30 June 2025 Page Report of the Trustees Independent Exane,$ Report Statement of Financial Activities Balgnce Sheet Note5 to tlle Fliiancial Statement5 8 to 15 Detailed StatenLent of Vinaneial Activitie5 16 to 17
Linacre Bridge Community Hub Report of the Trustees for the Year Ended 30 June 2025 The trustees who al'e also directors of the charity for the purposes of the Compaiiies Act 2006) present their repoil with the financial stateinents of the charity for the year ended 30 June 2025. The trustees have adopted the provisions of Accounting and Reporting by Cliarities.. Statenient of Recommended Practice applicable to ¢harities preparing their ccounts in a¢¢ordance with the Financial Reporting Standard applicable IE] the UK alld Republic of li'eland (FRS 102) (effective l January 2019). Page I
Linacre Bridge Community Hub R¢porl of the Trustee5 for the Year Ended 30 June 2025 OBJECTIVES AND ACTIVITIES Lin4cre Bridge Community Hub Strueture The l.3CH ha5 a full-tinie ceThtre m8nbger and 30 iegulai. Yolunteers. Objectives the Ye&r- CDntinued to strengthen paitnership working in order to maxiinise community benefit through working with other voliintary sector groups, Sefton Council. Sefton CVS, Police, other public sector bodies, local private fwms and Registered So¢ial Landlords. Achievements 2nd Perfomanee- Pllbllc Benefit- Despite wider eeon(Imic pressures impacting on ¢entre costs and fundraising we continued to remain open and to deliver services froin the centre. Work contEnues on enhancing the gi'een space throug] our d¢dicated team of volunteers cooi"dinated and supported by the centre manager. Th55 ha5 Ineant that the green space has been kept on for dog walk¢rs, Qutdoor mindfulness classes, walkers. and residents. Manageinent of cominunity hit squad dealing with fly tipping and envirorunental improvements. Collection aThd redistribution of household furnithre for coinmunity use. Continued parttiership working with ihivd sector partners (sharing clothing) household goods ¢tc for communirylcharitable usel. Continued to invest in the refurbishrnent of the garages i)vdnaged on behalf of the Registered Social Landlord. Worked with other voluntaiy sector organisations to provide eoinmunity events at the Hllb. Continued working in partnership with the Police holdsng regular community drop-in sessions held throughout the year. Facilitated and sUPPOlted a welfare rights advisory service from the Hub. Provided weekly luncheoll clubs (home cooked food at siibsidised costs). Enhanced the community orchard. Provided aftei'noon lea clubs throughout the year to reduce social isolation and iinprove general well-being. Offer &cctss to & cornputer for general co1MunIty use to aid in job 5ear¢hes cv writing. Offei of a book lending library for goneral conununity use. Finallcial ReYieiv- LBCH finances continue to be managed effectively. We &re looking at what other local chai'ities have done to sustain theinselY¢s going forward and will be exploi'ing those best practice inodels. The Hub building will cOntine to need additional repairs and maintenance going forward due to the age of the building. A pi'ogramine of fund i'aising will continiie to be undertaken to I'edecordte the interior of the building to Inake it more deinentia fi'iendly and iinprove the extei'Éor of the building in ordei. to continue to make it waiertlEhl (timbci cladding needs ieplacing on the back of the building). We contitiiie to aspire to raise additional funding to extend the building in order to It)aximise centre use and income generation. Coinmunity Hub Reporl of ihe Triiste¢s for the Year E]Ided 30 Sune 2025 Page 2
Lin8£re Bridge Community Hub Report of the Trustees for the Year Ci nded 30 June 2025 STRUCTURE, GOVERNANCE AND MANAGEMENT Governing doCuMet The charity is controlled by its governing document, a deed of trust, and constittites a limited company, li1lled by guarantee, as defined by the Companies Act 2006. I FEI RENCE AiYD ADMINISTRATIVE DETAILS Registered Company llu]nber CEOI 1008 (England and Wales) Registei'ed CharÉty number 1173326 R¢g5stered offiee 546 Stanley Road Bootle LiveTpooI Mer8cyside L20 5DW Trustees M J Kilpakn'ick Chair Ms J M Walkei. Ms J Holt Ms J MLCusker IRdependent Examiner Kinsella Clw'ke Limited 61 Stanley Road Bootle Merseyside L20 7BZ Approved by ord¢r of the board of trLlStecs on.... and signed on its behalf by.. M J Kilpatrick- Trustee Page 3
Independent Examiner's Report to the Trustees of Linacrc Bridgc Community Hub Independent examfiner's report to the trustee5 of Linacre Bridge Community Hllb ('the Company,) l i'epoit to the ¢harEty trustees on my examination ot the accounts of the Coinpany for the year ended 30 June 2025. Respon5ibilitlCS And basis of report As tlie charity's trustees of the Coinpany (and alw ils directors for the PUTposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (Yhe 2006 Act,). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are elEgible for independettt exaininalion, I report in respect of Iny exainijiation of your charity's accounts 85 carried out undei. Section 145 of the Charities Act 2011 {'the 201 l ACV). In carrying out my examiiiation I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed my examination. I Confll that no tnatters bave CQTne to my attention in cotjnection with the examination giving me c&us6 to believe.. accounting records were not kept in respect of the Company as i'equired by Section 386 of the 2006 Act. OT the accounts do not accord with those records; or the accounts do not comply with the aceoiwting requiremettts of Section 396 of the 2006 Act other than any requtreinent that the a¢coun¢s give a and fair view which is not a matter ctsttsidered as p£ of an independent exajiiination. or the Atcollnts have not been prepared accordwce with the methods and prtnciples of the Statement of Recoinmcnded Practice for accounting and repOrtg by Charities (applicable to charities preparing ih6ir aecounts in acct)rdance wEth tlic Fsnaiicial Reporting Standai"d applicable in tbe UK and Republic of Ireland {FRS 102)). I have no coll¢erllS aTrd have coine across no other matters in connection with the examinatioll to which attention should be drawn in this report in oi'dei. to enable a propei understattdithg of the a¢¢ounts to be l'eached. Simon Kirkhain Kinsella Clai'ke Limited 61 Stanley Road Bootle Merseysid L20 7BZ Date.. ..2-s.I Pag¢ 4
LIMAere Bridge Cotnmunity Hub Statement of Fingncioj ActivitÉe5 for the Year Ended 30 June 2025 30.6.25 Total nds 30.6.24 Total funds Unrestricted fvnd Restricted fullds Notes INCOME AND ENDOWMENTS fiROM Donations aT]d legacie5 34,040 34,040 20,122 Other trading activities Investment incaine 5,013 2,767 5,013 2,766 5,951 1,708 Total 7,780 34,039 41,819 27,781 EXPENDITURE ON Raisitjg funds 8,753 156 8,909 9,567 Other 22,495 174 22,669 21,539 Total 31,248 330 31,578 31,106 NET INCOMEI(EXPENDITURE) (23,468) 33,709 10,241 (3,325) RECONCILIATION OF FUNDS Total funds brought forward 6,798 26,132 32,930 36,255 TOTAL FUNDS CARRIEI D FORWARD (16,670) 59,841 43,171 32,930 The notes forn part of these financial stateinents Page 5
Linaere Bridge Community Hllb Balance Slicet 30 June 2025 30.6.25 Total fid5 30.6.24 Total nds UN'estriBted fund Restricted fiinds Notes FIXED ASSETS Tangible assets 7,396 7,396 9,596 CURRENT ASSEI TS Cash al bank and in hand 11,034 59,841 70,875 46,087 CREDtTORS nounts falling due within one y {35,100) 135,100) (22,753) NET CURRENT ASSETSI(LIABILITIES) (24,066) 59,841 35,775 23,334 TOTAL ASSEI TS LESS CURRETrrr LIABILITIES (16,670) 59,841 43,171 32.930 NCIT ASSETS (16,670) 59,841 43,171 32,930 FUNDS Unrestricted fwid5'. All non regtricted fi]nds Restt'icted thnds.. General repairs Events & Proje¢ts (16,670) 6,798 12,073 12,230 35,143 8,996 3,629 16,103 (6,004) 3,803 Staffing Costs Transport costs 59,84L 26,132 TOTAL FUIYDS 43,171 32,930 The charitable eoInpany is entitled to exemption from audit under Section 477 of the Companies Act 2006 (or the y¢a]' ended 30 June 2025. The m¢EnbErs have not required the company to obtain an audit of its ffftancial stateTnents foi. the year ended 30 June 2025 ill accordance with Section 476 of the Coijpanses Act 2006. The trustees acknowledge thesr responsibilities for (a) eiisuritjg that the charitable company keeps accounting records thot coinply with Sections 386 and 387 of the Compaiiies Act 2006 and preparing financial statcinents which givc a true and fail. view of the 8tAte of affair5 of the charitable coinpany as at the end of eacli financial yeai. and of its surplu5 or deficit for each fiEkancial yeai. in accordance with the requireinellts of Sections 394 and 395 and which otherwise comply with the requireinents of the ConTrpanies Act 2006 relating to finkncial stateinents, so fai. as appli¢gble to the charitable compally. The notes form parr of these fmancial 5tateJnents Pa86 6 contitLued...
Llnacre Bridge Community Hub Balxnee Sheet- continued 30 June 2025 These financial stateinents have been prepar¢d in accordance with the provisions applicable to charitable compani¢s subject to the Small companies regiine. The fsnancial tstements were approved by the Board of Trust¢es and authorised for issue and were signed on its behalf by.. tvI J Kilpatrick- Ti'ustee The note5 forin part of tl)ese financial statements Page 7
LiN8cre B Yldge Community Hub Notes to the Financial Statefflents for the Year Ended 30 June 202S ACCOUNTING POLICIES B8sis of preparing the financaal st8tements The financial slattmenls of the chai'itable comparty, which is a public benefit entity under FRS 102, have beeo prepared in accordance with the Charilies SORP (FRS 102) 'Accounting and Reporting by Charities.. Staternent of Recotnmended PracÉice applicable lo charities preparing their aCcot in accordance with the FinaThci&l Reportiiig Standard applicable in the UK and Republic of Ir¢land {FRS 102) (effective l January 2019),, Fii)ancial Reporting Standard 102 'The Financial R¢portsng Standard applicable in the UK and Republic of Ireland, ond the Companies Act 2006. The financial statemen18 have been prepared under the histoi'ical cost convention. Ineome All incoine is recognised u) the Statement of Financial Activities once the charity has en¢itleinent to the fijnds, it is probable that the income will be received and the ainount can be me3sui¢d reliably. EJpeDditure LiabAlities are recognised as expenditt]re as soon a5 there is a legal or ¢onstru¢live obligation committing the chai'ity to that expendiluiE, it is probable that a transfer of economic benefits will be requEird in settlement and the ainount of the obligation can be measured reliably. Expenditure is accountcd for on an accruals basEs has been ¢lassified under headings that aggregate all c05t related to the category. Where costs cannot be dii'eclly attribul¢iJ to particular headings they have been allo¢aÉed to activities on a basis consistent with the use of resoui'ce5. Tangible fixed assets Depreciation i5 pi'ovided at the following atmual rates in oyder to write off each asset over its estimated usefvl lift. Toxalion The charity is exettjpt from Coiyoration tax on its eharitable activities. Fund accountin Unrtstricted fvnds Can be used in accordance with the chaTitable objectives at the dis¢retion of the trustees. Resti'icted funds caR only be used for particular restricted purposes within the objects of thc charity, Restrictions arise when S¢ified by thc donoi" or Whe fynds are raised for pai'licular restricted purposes. Fuither explanation of the nature and pUOSe of each Thd is included in the notes to the financial stateinents. OTHER TRADING ACTIVITIJ£S 30.6.25 30.6.24 Lunch club In house activities 3,053 1,960 3,502 2,449 5,013 5,951 Page 8 continued...
Linscre Bridgt Community Hub Notes to the FinaNcl#l Statements- eonliniied for the Yegr Ci nded 30 June 2025 INVESTMENT INCOME 30.6.25 30.6.24 Rental and hall hire Deposit account int¢r¢st 2,614 152 1,572 136 2,766 1,708 RAISING FUF4DS RaTsing donali0115 and lega¢its 30.6.25 30.6.24 Rates and water In%urance Telcphone General expenses Supporl costs 570 1,328 780 203 ,035 660 654 1,003 2,881 3.352 Investment management costs 30.6.25 30.6.24 Security Property repakrs 208 146 156 156 354 Aggregate ainouTLIs 8.909 9,567 NET INCOMEI(EI XPKNDJTURE) Net incOmel(expendirc) is stated after chargin(creditIng)'. 30.6.25 30.6.24 Depreciation- owned assets 2,200 3,805 Page 9 contsttued...
Littacre Bridge Comtnunity Hub Notes to tlie Financial SÉatement5- Colktinued for the Year fr nded JO Jun¢ 2025 TRUSTEES, IIEMUNEI RATION AND BENEfi ITS There were tjo tTUStee5' remutteration or other benefits foi. the year ended 30 June 2025 nor for th6 year ended 30 June 2024. Trustees, expenses There wei'o no trustees, expenses paid fai. the year ended 30 June 2025 nor for the year ended 30 Jutte 2024. COMPAIiATIVBS FOR THE STATEMENT OF FINANCIAL ACTIVITIBS Unrestricted fund Restricted funds Total nds COFVIE AND ENDOWMKNTS FROM Donations and legacies 2,122 18,000 20,122 Other tsBding activities Investment incoine 5,951 1,708 5,951 1,708 Total 9,781 18,000 27,781 EXPENDITURE ON Raising fullds 9,359 208 9,567 Other 4,404 17,135 21,539 Total 13,763 17,343 31,106 NET INCOMEI(EXPEND¥TURE) (3,9821 657 (3,3251 RCONclLIATIoN OF FUNDS Tulal funds bi'ouglit forward 10,780 25,475 36,255 TOTAL FUNDS CAIiRIED FORWARD 6,798 26,132 32,930 Page 10 ctsntinued..
Linacre Bridge Community Ilub Notes to th¢ Finaneial St¥tements- continued for the Year Ei nded 30 June 2025 TANGJBLE fi IXED ASSEI TS Fixtures and fittings Plant attd machinery Totals COST At l July 2024 and 30 June 2025 20,000 8,724 28.724 DLPRICIATION At l July 2024 Charge for year 14,375 1,406 4,753 794 19,128 2,200 AI 30 June 2025 15,781 5,547 21,328 NET BOOK VALUE At 30 June 2025 4,219 3,177 7,396 At 30 June 2024 5,625 3,971 9,596 CREDITORS,. AMOUNTS FALLING DUE WITHIN ONE YEAR 30.6.25 30.6.24 Bank loans and ovcrdrafts (see note 10} Other creditors Acci'ued expenses 33,414 630 1,056 21,120 630 1,003 35.100 22,753 io. LOANS An analysis of the Inatsrity of108ns is given below.. 30.6.25 30.6.24 Amounts falling due within one year OD demand.. Bar overdrafts 33.414 21,120 Pagell continued...
Linacrc Bridge Community Hub Not¢5 to the Financi21 Statement5- CDtitinued (or the Year End¢d 30 June 2025 MOVEI MENT IN FUNDS Net tnovement in funds At 30.6.25 At 1.7.24 Urtrestrieted lunds All non restricted fiEnds 6,798 {2J.468) {16,670) Restricted funds General repairs Eivents & Projects 12,230 (157) 12,073 16,103 (6,004) 3.803 19,040 15,000 {174) 35,143 8,996 3,629 Siaffsng costs Transport cost5 26,132 33.709 59,841 TOTAL FUNDS 32,930 10,241 43,171 N¢1 inovefftEnt in funds, included it) the above are a9 follows.. Incoming resources Resources expendcd Movement in funds Unrestrleted funds All non restri¢ted funds 7.780 (31,248) (23,468) Restricted fllnds Genei'al repairs Events & Pi'ojects (i) {156) (157) 19,040 15,000 19,040 15,000 (174) Staffthg costs Transport Costs (174) 34,039 (330) 33,709 TOTAL FufqDS 41,819 (31,578) 10,241 Page 12 contfftued...
Linaere Bridg¢ Commuvity Hub Notes to the Financial Statements continued for the Year Ellded 30 JuThe 202S ii. MOVEMENT IIY FUNDS - continued Comparative5 for mov¢meiil in funds Net movement in fllnds Ai 30.6.24 At 1.7.23 Uiire5ti'icted funds All non i'estt'icted fi]nds 10,780 (3,982) 6,798 Restricted fut]ds GeneTril repaii's Events & Projects 12,230 12,230 16,103 (6,661) 3,803 16,103 16.004) 3,803 StatT]ng costs Transport costs 657 25,475 657 26,132 TOTAL fiUNDS 36,255 (3,325) 32,930 Compavdlive net ittovenLent in fvnds. included in the above are as follows.. Incoming resour¢¢s Resources expended ovement in funds Uiirestrieted funds All non I'esti'icted funds 9.781 (13,763) (3,982) Restricted fllnds Staffing costs 18,000 {17,343) 657 TOTAL FUNDS 27,781 (31.106) (3,325) Page 13 continiied...
LIacre Biidge Community Hub Notes to the Flnancial Statements eoiitinu¢d for the Year Knded 30 June 2025 ii. MOVEMENT IN FUNDS- continued A cunent year 12 months and prior year 12 months coinbined position is as follows.. Net movement funds At 30.6.25 At 1.7.23 Unrestricted funds All rLon iestricted funds 10,780 (27,450) (16,670) ResÉricteil fund5 General repairs EveThts & Projects 12,230 (157) 12,073 16,103 (6.661) 3,803 19,040 15,657 (174) 35.143 8,996 3,629 StaffEng c051s Tran5POIt costs 25,475 34,366 59.841 TOTAL FUNDS 36,255 6,916 43,171 A current year 12 montl)s and prtor year 12 months cojnbined net in0velent in fiinds, in¢ludgd in ttLe above are as follows.. Incoming resources Resources expended Movement in funds Unrestricted funds All non restricted ndS 17,561 (45,011) (27,450) Restrieted funds Geiieral repall's Evenis & Projects (i) (156) (157) 19,040 33,000 19.040 15,657 {174) Staffing costs Ti'ansport costs (17,343) {174} 52,039 (17,673) 34,366 TOTAL FUNDS 69,600 (62,684) 6,916 l)age 14 continiied...
Linacre Brtdge Communlty Hub Notes lo the Financral Statements continued for the Year Ended 30 June 2025 12. RELATED PARTY DISCLOSURES There were no related party transactions for the year ended 30 Junr 2025. PagE 15
Lina£re Bridge Co]nfflunÈty Hub Detailed Statement of Financial Activitie5 for the Year Ended 30 June 202$ 30.6.25 30.6.24 INCOME AND ENDOWMII NTS Donations and legacies Donations Grants 122 20,000 34.040 34,040 20,122 Otlier tr3diThg activÈtie$ Lun¢li Club In house activiti6s 3,053 1,960 3,502 2,449 5,013 5,951 Investment ineoine Rental and hall hire Deposit 8ccoiint interest 2,614 152 1,572 136 2,766 .708 Total ineomiiig resources 41,819 27,781 EXPENDITURE Raising doDatlOn5 and legacies Rates and water Insurance Telcphon¢ General expenses 570 1,328 780 203 1,035 660 654 2,881 2,349 Other tradlng activities Puichases Consumables 2,824 1,992 2,887 2,974 4,816 5,861 IiiveslmeDt management Costs Security Property repairs 208 146 156 156 354 Other Wages Motor expenses Cleaiiing & waste Pi'inliIi8, Postage & stationaiy Carried forwa¥d 19,944 174 351 17,135 318 220 60 7,733 20,469 This page does Tjot fom) part of the statutory financial stateinei)ts Page 16
Linacre Bridge Cornmunity Hub Detailed Statemeiit o( FiiiRncig1 Aetivities for the Yeai. Ei ndtd 30 June 202S 30.6.25 30.6.24 Other BrOu1t forward Fixtures And fittings Motor v¢hi¢les 20,469 794 1,406 17,733 993 2,813 22.669 21,539 Support eosts Governaiice costs A¢eount8ncy and legal fees 1,056 1.003 Total resources expended 31,578 31,106 Net ineomel(expenditure} 10,241 (3,325) Tliis page does not for1 part of the statutory fiiiancial stateittents Page 17