The Charity Registration Number is 1177776 The Paul Lavelle Foundation Report and Accounts 31 October 2025
The Paul Lavelle Foundation Report and accounts for the year ended 31 October 2025 Contents Pggt Charity information Trustees, Annual Report StAtemertt of trustees, responsibilities Independent Examiner's Report Fund.% SialementT.-. Siattment of Financial AciiTrities Staternent of Financial Activiti¢s- Prior Y¢ar statement Movcmints in funds 10 Income and Ekpenditure account Balance sheet 12 Notes to the accounts
The Paul Lavelle Foundation Trustees, Annual Report for the year ended 31 October 2025 The Trustees present their Report and Accounts for the year ended 31 October 2025. Reference and administrative details Tlie ChrIty Mume. The legal name of Ihe chariry is.. The Paul Lavelle Foundation. The charity is also known by its operating name. Paul Lavelle Foundation. Tlie charily'.s ureos operfilion uud UK cliuriluble regislrfjlion. The charity is regisiered in England & Wales with ihe Charity Commission in England & Wales (CCEWI with charity nun)ber 1177776. The charity does iiot op¢rat¢ in any overseas jurisdi¢iions. Legtsl strMe¢tsre Ihe ehtsrlty The chariry is constituted as a Charitable Incorporated Organisaiion (CIO) in England & Wales. The goveming document of the charity is the constitution of the CIO as approved by the Charity Commission in England & Wales (CCEWI . The governing document is dated 3 April 2018 Theie are nts restrictioiis in the governing documents on the operation of the Charity or on its investn)ent pom'er5 other thali those iniposed by Chaiity Law. The trustees are all individuals. The principal operating address, telephone number. email and web addresses of the charitv are:. Devonshire Resource Centre 141 Park Road North, Birkenhead Wirral, CH41 ODD Telephone 01512944176, 01516513777 Email Address shariie@paullavellefoundation.co.uk Web address http5'.Ilpaullavellefoundation.co.uk The Trustees in offiee on the date the report approved were-. Stephen McHugh Jason Williams Mark Jones Law'ience Lennon Paul Gladwell Alison Williams Phillip Killen Lee Martin Paul Mill¢t Paul Cullen Lee McHugh
The Paul Lavelle Foundation Trustees, Annual Report for the year ended 31 October 2025 The following persons served as Tru$tee$ during the year ended 31 October 2025 :_ The trustees who served as a trustee li) tl)e reportiiig period were as sl)own abtsve, and theie were no changes durin¥ the year, or in the period between the year end aiid the approval of the accounts. All the iti]stees are also men)bers of the charity. Objects alld activitie5 of the charity Thepurposes of the charity as sel oul in its governing document. Principal Objective The Paul Lavelle Foundation exists to benefit the inhabitants of North West England through the promotion of such charitable piirposes as the trustees may from time to time detennine, with a particular focus on supporting victims of domestic abuse and promoting mental gnd physical wellbeing. The main activities underlaken in relation to ihosepurposes during iheyear. The charity contit]ue5 to desi(Tn and deliver services aimed at supporting those experiencing domestic abuse and promoting overall wellbeiiig. These services include peer support groups for men affected by domestic abu%e and educ8titJnal workshop% that focus on raising awareness of male dome%tic abuse and the characteristics of healthy relationships. The aim is to empower individuals by providing clear, accessible infom)ation and guidance. In line '1th the Charity Commission's guidance. the trustees ensure that all activities contribute to the Foundaiion's charitsble purposes and deliver public benefit. Sii)¢e its fomation in April 2018. The Paul Lavelle Foui)dation has been dedicated to raising awarei)ess of male doine5tic abuse throu¥h campaig115. eveiits, and outreach activitie5. In 2020, the Foundatioii comn)enced direct service delivery, includiiig.. Healthy Relationship Education M'orksliops in schools Community sports and activity groups to promote mental and physical health The launch of the region's firsi dedicated male domestic abuse support service: providing l.. I Iherapeutic support and peer support groups
The Paul Lavelle Foundation Trustees, Annual Report for the year ended 31 October 2025 The muin uelivilies undertttken Iluring iheyeur tofurther ihe eharity'spurposefor theptsblie benefts. Objectives for the Period The Foundation continues to focus on.. l. Relieving hardship and supporting those affected by domestic abuse, panicularly men. through advisory and support sen'ices. 2. Raising awareness of male domestic abuse locally and nationally. 3. Delivering early inierveniion support for low to medium risk males. 4. Providing Healihy Relationship Educaiioi) w'tsrkghops to Lhildren and young people. 5. Encouraging mental and physical wellbeing thrtsugl) organised physical activities. Key Activitie5 and Outcomes 2024-2025 Durin£ this reporting period, the Paul Lavelle Foulldation delivered die folloH'ing progranunes.. Therapeutic Support Services. Ongoing 1..] suppon and peer group facilitation for men experiencing domestic abuse. Children and Young People's Support Programme.. Dedicated projects supporting children and young people affected by domestic abuse. promoting resilience and healthy relationships. Healthy Relationship Education Workshops.. Workshops delivered in schools and colleges, educating students on domestic abuse. health51 relationships. and emotional .elIbelng. Awareness Canipaigns ai)d Coinmunity Engagement-. Continued cainpaigning to raise awareness of male domestic abuse across the North West and beyond. The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity. Structurey governance and management of the charity The methods usedto recruil and t¥Jpoint new charity Irustees. Organisational Stnictiire The Board of Trustees holds overall responsibility for the governance, strategi¢ direction, and ¢tTici¢nt management of the charity. The Board meets at least Iwo times a year to oversee operations, finances, and compliance. The day-to-day management of Ihe chariry is delegaied to the Chief Executive Officer {CEO). Sharne Williams. 'hO attends all Board meetings and is responsible for operational decisions. staff managemeni. and the perfomL4nce of service delivery. Bankers Accoiintants Lloyds Bank, 33 Liscard Way, Wallasey, Merseyside CH44 5TL KBH Accountants Ltd, 255 Poulton Road, CH44 4BT
The Paul Lavelle Foundation Trustees, Annual Report for the year ended 31 October 2025 Financial review The charity'sfinamcialposilion al the endofihe Jear ended 31 Oclober 2025 The financial position of the charity at i l October 2025 and comparatives for the prior period, a5 more fully detailed it] the accoiiiits, cali be sujnmarised as follows:_ 202S 2024 Net income 30,995 32,833 Unrestricted Revenue Fund5 available for the general purposes of the charity 185,522 154,527 Total Fund5 185,522 154,527 Finaneitsl review of theposilion ui the reporéing dthte, 31 October 2025. The charity's income in the year was £316,987 (2024.. £270,528) after expenditure of £?85.992 (?024 £237,695) a SUTplus of £30,995 {2024.. £32:8331 is reported. General reserve5 carried fovard amounted to £185,522 (2024.. £154,527}. The trustees consider ihe fingncial performance by the charity during th¢ year to have been satisfa¢iory. Polieie.v re.senJe.f. Adequate reserves are maintained to fund the charity's activities for at leasi six months forward. Details of The Independent Examiner Mrs T Pritchard Chartered Accountant 255 Poulton Road Wallasey Mer5eyside CH44 4B T
The Paul Lavelle Foundation Trustees, Annual Report for the year ended 31 October 2025 Statement of Trustees, Responsibilitie$ The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities Aci ?01 l and the Charities (Accounts and Reports} Regulations 2008. Not.ith$tanding the explicit requirement in the extant staiutory regulations,the Charities {Accounts and Reports) Regulations 2008, to prepare the financial statements in accordance with the SORP 2005. in view of the fact ihat the SORP 2005 has been withdrawn. the Trustees detemjined to interprei this responsibility as requiring theni 10 follow current best practice and prepare the accounts according to the FRS 102 SORP (Statement of Recommended Practice for Accounting ai)d Reporting by Charities} 2019, applicable to all accounting periods begii)ning on or after 1st Jaiiuary 2019), {The SORP), In particular. charity la requires the Trustees. if they prepare accounts on an accruals basis, to prepare financial statements for each financial year which give a irue and fair view of the state of affairs of the charity as ar the end ol-the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Trustees are required to :. to prepare the accounts in ac¢ordgnce with United Kingdom Generally Accepted Accoiinting Practice (United Kingdom Accounting Standards and applicable laiv). select suitable accounting policies and apply them consistently: Inake judgeinents aiid estimates that are reasonable aiid pn]dent', prepare the financial stateinenis on the going concem basis unless it is inappropriate to presume that the ¢hariry will continue in business; State M'hetlier appliLable dCCOUTiting standards and statements of recommended practice have been followed, Subject to an! material departures disclosed aiid explaiiied in the financial statement5', The law requires that the trustees must not approve ihe accounts unless they are saiisfied Ihat they give a Irue and fair view ol'the state of affairs ol'the cl)arity and of the surplus or deficit of the charity for the year. The Trustees are also responsible for maintaining adequate accounting records which disclose with reasonable accuracy at any time the Iinancial position of the charity and which are su1C]ent to show and explaii) the charity's transactions and ei)able them to ei)sure that the finai)cial staten)ents comply with regulation5 made uiider tlie Cliarities Act 201 l. Tl)ey are also responsible for 5aftguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other iegularitIcs. The Trustees are also responsible for the contents of the Trustees, report, and the statutory responsibilit) of the Independent Examiner in relaiion to the Trustees, report is limited to examining the report and ensuring that. on the face of the report, there are no material inconsistencies 1[h the figures disclosed in the financial siatements. This report was approved by the board of trustees on 23.6. 2026. Stephen McHugh Trustse
The Paul Lavelle Foundatio Report of the INdepeNdent Examiner to the Trustees of the charity on the accounts for the year ended 31 Oetobtr 2025 I report to the Trustees on my examination of the financial statements of the charity on pages 8 to 26 for the year ended 31 October 20?5 which have beell prepared in accordance with the Charities Act 2011 (the Act) alld with the Financial Reporting Standard 102, (effective I st Jalluary 20161 as modified by FRS 102 SORP Istatement of Recomrnended Practice for Accounting and Reporting by Charitiesl 2019, applicable to all accounting periods beginning on or after I st January 20191, (The SORPI, published by the Charity Commission in England & Nl'ales ICCEWI, and under the historical cost convention and the accounting policies set out on page 13. Respe¢tive re$ponslbilitl¢s of the Truste¢s and the Ind¢p¢nd¢nt Examlt)¢r gnd the bgsis of th¢ r¢port As described on page 5, you, the charitys Trustees, are responsible for the preparation of the fjnancial statements in accordance M."ith the Charities Act 2011 and all other applicable law aiid with United Kingdom Generally Accepted Accounting Practice, applicable to smaller entities, and for being satisfjed that the fjnancial statements give a true and fair view. The Trustees ¢onsider thai the audit reqllirement of Section 14411 l of the Charities Act 2011 (the Acil does not apply, ai)d ihat there is no qUIreMent in the Governing Document for the ¢onducting of an audit. As a ¢onsequen¢e, the Trustees have elected that the financial statements be subjeit to indepeiident examination. Having saiisfied myself that ihe financial siaiements are not qUired to be audited under any legal provision, or otherwise, and are eligible for independent examination, it is IMY responsibility to:_ al exainit]e the finat]cial statements of the chaTity under Sectiot] 145 of the Act: b) follow the applicable pro¢edures in the Directions given by the Charity C.omn)ission under section 14515llbl of the Act. Bgsis of Independent ExAminer's StAtement gnd seope of work undertAken Since the ¢harity's gross income exceeded £250,000, the charity's examiner must be a member of a body ligted in section 145 of the ALt. I confinm that l ani qualifi¢d to un(lertake th¢ exarninativn b¢Laub¢ l arn an authorised Tnetnbei of CharteTed Accouiitant. which is one of tl)e listed bodie5. I report in respect of Iny examination of the charity's finaiicial staternents caTried out under 5145 of the Act. In carrying out Thy examination, I have follom'ed all the applicable Directions given by the Charity Cotninission under section 14515llbl of the Act setting out the duties of an independent examiner in relation to the conducting of an independent examination. An indepelldent examinatloll includes a review of the accounting records kept by the charity and of the accounting systeins employed by the charity. and a coinparison of the fjnancial statements presented with those records. It also includes consideration of any Ullusual items or disclosures in the financial statements, and seeking explanations from you, as Trustees, conceming such matters. The purpose of the examination is to establish as far as possible that there have been no breaches of charity legislation and that, on a The procedures undertaken do not provide all the evidence thai wollld be required in an audit, and information supplied by the Trustees in the collrse of the examination is noi subje¢ied to audit tests or enquiries and does not ¢over all the matiers ihai an auditor would consider in arriving ai an opinion. The planning and condu¢t oran audit goes beyond the limited assurance that an independent examinatioi) ¢an provide Collsequently, I do not express an audit opinion on the view given by the financial statements. and in particular, I express no opinion as to whether the financial statements give a true and fair view of the affairs of the charity, and my report is limited to the matters set out in the statement below. I planned and performed my examination so as to satisfy myself that the objectives of the independent examination are achieved and before finalising the report l obtained written assurances from the Trustees of all material matters.
The Paul Lavelle Foundatio Independent Examiner's Statement, Report and Opinion Subject to the limitation5 Upoti the scope of my work as detailed above, I have cotnpleted tny examination.. and can confjrm that=. This 15 a report in Tespect of an exatllination carried out under 145 of the Act and in accordance with Directioiis given by the Charity Comtnissloll Ullder section 14515Kbl of the Act which tnay be applicable: and that no niaierial niaiters have ¢ome to my attention in conne¢tion M'iih Ihe examinaiioi) giving me ¢ause to believe thai in any material respe¢t: a¢¢ountiiig records were not kept in respect of the Charity as required by with Section 130 of The Charities Act 2011., the financial statements do not accord with those records; or the financial statements do not comply with the appli¢able requirements ¢on¢erning the fomi and content of ac¢ounls sei ollt in the Charities IA¢¢ounls and Reports) Regulations 2008 other than any requirement ihal the a¢¢oun¢s give a'true and fairf view, which is not a matter considered as part of an indepertdent examinaiion,. have not been prepared in a¢¢ordan¢e with the methods and principles set Oul in the FRS 102 SORP (Statement of Re¢ommended Pra¢ii¥e for Accoui)ting and Reporting by Charities) ?019, applicable to all a¢¢ountii)g periods beginning 01) or after 1st January 20191. (The SORPI. I have no ¢on¢ems and have Come a¢ioss no other matters in Connection with the examinatioi) to which attention sl)ould be draivn in this Tepx)rt in OTdeT to enable a proper undeTStallding of the financial 5tateinei)ts to be TeaLhed. Signed: Mr5 T Pritchard- Independent Exatt]ineT Chartered Accountant 25.f Poulton Road Wallasey MeTseyside CH44 4BT This report was signed on 2026
The Paul Lavelle Foundation - Statement of Financial Activities for the year ended 31 October 2025 Sttttemenl of Finon¢ialA¢tiviliesfor theyeor eAded3J October 21125 Current year [InrestTiCted Fund 2025 Current lear Restricted Funds Current year Tot&l Funds Prior lear Total Fund5 Ref 2025 2025 2024 Intomt & Ethdo)vments from: Donations & Legacies Charitable activities Other trading activitie5 lrtvestments 90.586 139,044 229,630 181,976 395 86,890 1,267 A2 86,18• 1,175 86.182 A4 Total income 177.943 139,044 316.987 2711 $28 Expethditure on: Raising funds Charitable activities Bl B2 8.660 138,288 8,660 277J32 3.905 233,790 139,044 Total expendlture 146,948 139,044 285,992 237,695 Net in¢ome for the ye&r 30,995 30,995 32W3 et income after transfers A-B-C JO.995 30,99) 32W3 Net rnovement in funds 30,995 30,995 32W3 Reconciliation of fund5:_ Total funds brought forward 154,527 154.$27 121,694 Total funds tarried forward 185,522 185,522 154527 The 'SORP Ref indicated above is the classification of incojne set out in the fomial SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried fOard funds above have been agreed to the Balance Sheet. A 5epatate Stateinent of Total Recognised Gain5 and Losses is not required as thi5 Stat¢tn¢nt includes all recognised ains and losse5. All activitie5 delive froill ¢ontinuing operations The notes attached on pages 13 to 26 form integral pgrt of these &¢counts.
The Paul Lavelle Foundation - Statement of Financial Activities for the year ended 31 October 2025 Prior l'ear Unreslri¢ttd Funds Prior Tr'ear Restri¢ied Funds Prior l'ear SORP Ref Total Funds 2024 2024 2024 Income & EndowN]ent5 from: Donations & Legacies Charitable activities Other trading activities Inve5ttnents Other Al A2 A3 A4 A5 176,310 395 86,890 1,267 5,666 181,976 395 86,890 1.267 Total income 264,862 5,666 270,528 Expenditure ON: Raising funds Charitable activities Bl B2 3,905 228,124 3,905 233,790 5,666 Total expenditure 232.029 5,666 237.695 Net income for the year 32,833 32.833 Net income xfttr trAn$f¢rs 32,833 32,833 R¢con¢iliAtion of fut)ds:_ Total funds brought forwgrd 121,694 121,694 Total funds carried forward 154 $27 154,527 All &ctiwities derive from continuing operations
The Paul Lavelle Foundation - Statement of Financial Activities for the year ended 31 October 2025 Movemtnt$ ith revenue and ¢apit#l fund$ for the year ertded 31 O¢tober 2025 Revenue aceumulated fund5 Lnrestritled Funds Rtstriettd Total l.ast y¢*r Ttal fllndq 2025 2025 2025 2024 Accuniulated funds brought forward 154,527 154.527 121.694 Recognised gains and losses before transfers 30,995 30,995 32,833 185522 185,522 154527 Closing rtwenue funds 185,522 18.8.$22 1 $4527 Summary of funds Unrestricted Restricted Funds Total Funds Last Year Total Fund$ Design#t¢d furtd$ 2025 2025 2025 2024 Revenue accutnulated fund5 185,522 185.522 154,527 The notes attached pages 13 to 26 form integral part of these accounts.
The Paul Lavelle Foundation - Statement of Financial Activities for the year ended 31 October 2025 The Paul Lavelle Founditio Income and ExpeThdlture A¢¢ount for the y¢gr ¢nd¢d 31 October 2025 9$ r¢quired by the Compgnle$ A¢t 2006 2025 2024 1Come Incotne frotn opeTatiot15 InteFeSt receivable 315.812 1,175 269,261 1,267 Gross ineome in the yeAr before exception&1 items 316,987 270528 Cr05s incorne IN the year including exceptional itern5 316.987 2711428 EYpe4d1114re Charitable expenditure. excluding depreciation and amortisation Fundraisiiig costs Govemance Costs 276.432 8.660 900 232,890 -1,905 900 Total expenditure in the year 285,992 237,695 r4let income before tax in the financial year 30,995 32W3 Tax on 5UTplus on ordinary activities Net intome After tax in the fingneiAI yegr 30,995 32,833 Retained 5urplu5 for the financial year 32W3 All activities derive from continuing operations In accordance with the provisions of the Companies Act 2006, the headings and subheadings used ill the Income and Expenditure accoullt have been adapted to rcflcct the special llature of the charity's activities. The notes attached pages 13 to 26 form integral part of these accounts.
The Pgul Lav¢ll¢ Foundation - Balance Sheet as at 31 October 2025 SORP Note Ref 2025 2024 Current assets Debtors Cash at bank and in hand B2 750 185,672 155,427 Creditors: amounts falling due within one year 7 Cl 1900) (900) Net current a55et5 185,522 154,527 The total net a55ets of the charity 185,522 154,S27 The total net assets of the eharity are funded by the funds of the charity. as follows:_ Restrieted funds Unrestrieted Funds Unrestricted Revei)ue Funds 11 D3 185.522 154,527 185,522 185,522 154,527 154,$27 Total Charity funds The 'SORP Ref indicated above is Ihe classification of Balance Sheet items as set out in the formal SORP documents. As required by paragraph 4.60 of the SORP, the brought forward and carried forward funds above have been agreed to the SOFA.. The Trustees acknowledge their responsibilities for complying with the requirements of charity legislaiion with respect to accounting records and the preparaiion ol. accoui)ts. The charitv is subject to Independent ExaTnination under charity legislation, and the Teport of the Indepeiident Examiner is on page 7. The Trustees are satisfied thaL although the charity is not registered under the Companies Acts, if it were so registered: it 'OUld be eligible to prepare accounts in accordance '1th the provisions in Part 15 of the Companies Act 2006. applicable to companies subject to the small companies regime. Paul Gladwell Trustee Approved by the board of Irustees on 23.6. 2026 The notes attached on pages 13 to 26 form integral part of these aeeounts. 12
The Paul Lavelle Foundation r4otes to the Aecounts for the year ended 31 October 2025 l Atcounting policies Policies relllling to theproduclion oflhe occouHts. Basis of prepargtion and accountig conventio Thc a¢¢ounis hai¢ '¢ll prLpafLd on Ihc a¢¢ruals basis. und¢r thL hisiorical cosi convcniion, and in accordan N%ith thi Financial RLporiing Sthndard 102, l¢ffLLlii¢ 191 January 20161 and'FRS 102 SORP Isiai¢mLnt of RLLommLndLd Pra¢ii¢L for Accouniing and RLwriing by Chariiicsl 2019. appli¢abl¢ 10 all accounting n(KIS bcginning on or aftcr Isi Januarn 20191. (Thc SORPI. publishLd by Ih¢ Charity Coinmission in r..ngland & Walis Iccrwi , and in a¢¢ordan¢L l1¢h all applicabli law in thL chariij's jurisdi¢iion of registration. ¢%¢¢p¢ Iha¢ Ih¢ ¢harity has pr¢pared the financial stat¢mtnis in a¥cordance i¥ith Iht fRS 102 SORP (Stat¢m¢ni of Recomm¢nd¢d Pra¢ti¢¢ for Ac¢ountin8 and Reporting b}. Cliariii¢s1 2019, appli¢gbl¢ 10 all a¢¢ountin8 periods b¢8innin? on or gft¢r 1st Jaiiuar!, 20191. (Th¢ SORPI. in pr¢f¢r¢nc¢ 10 the pr¢vious SORP. Ih¢ SORP 21KJ5. which has b¢¢n wIthdra'n. noiiwiihsianding lh¢ tact that th¢ ¢xtsnt statlltory regulgtioiis. th¢ Charities IA¢¢ounts and Rtponsl R¢gulationq 20rJ8 r¢t¢r explicitls to the SORP 2005. This has been done lo a¢¢ord with ¢urr¢nt t¢sl prnctic¢. Going Concern The charitable activities are entirel!. dependeTrl on continuing grant aid and i'oluntar). donations as 14.ell a£ trading revellue.4. A4 a consequence, Ilie going coiicern basis is dependent on the tuture tloi%' of these Liiicertain lunding slreaiii£. Accordingly. the Trustees haTre obtaiiied loreca%l% and. after Mieiiing the linancial lorecasts lor liilure period% lo 31 ()ctober 2025. the Trustee£ are satisfied that. al the tiine ot approTring Ilie financial slateiiieiits. it is appropriate to adopt the goiiig concern basis in preparing the financial stateiiienls. OtheT than these matte, the'lrustees are not aN4?re of any material uncertaiiiites aboiil the charit) s ability to continue as a going concern. Risk5 future a55UlllPt10115 The ¢hariii is a publi¢ benefil eniily. The Iru£tee£ real1e the linrtanCe ot- identifjilig and miliggtillg riqks that could iinpaet Ilie charili's opergtioiis and beneticiarie%. Regular revieiNs of linancial. operational, and reputational risk'£ are conducted. aiid appropriate mitigation strategie% are put in place l(> ensure the conliniied effectivene and su%lainabilily ol'the chrItY s Policies relrtling lo categories recognilion. Income from legacies Inwme froin legaLies is rewgnibed Nvhen the charit> hds SlitTicient eTridence that a gift has been left lo them. that i%'here reqiiired. prubale hds been Brdnled, the e¥eLulur is Siilisfied Ihdl the pruperLJ Ill 4ues1iLin ivill nul be required Iv Sdlibf). Llaiills in the *ilale, that il is prubable Ihdl the amount will be Le1¥d bl the Lharilj. dnd the atnuiinl lo be rele]ed Ldll be eslitnaled with suffiLienl aCLUTaLy. and Ihai Lunditivns aciaih¥d Iv Ihe legaiy either lIhIll Lhe LunLtvl ufihe Lhaiity ur hav¥ been tnel. Where a payinenl 1£ received trom an e£Lile or 1£ nolitied as receiTrable by the executor% after the reporting dale alld betore the accounts are aiilliorised lor Iue bill it is clear that the pa}'ment had been agreed bj the executors prior to the end ol. the reporting period. then the amount concerned is treated as an adjusting event and accrued as incoiiie in the accounting period if receipt is probable. Whcr¢ Ih¢ chariiy has isiablishLd ¢ntitlLm¢nt to a l¢ga¢y but Ihcr¢ is un¢LYLainiJ as to thL amouni of thL paym¢nL d¢iails of lh¢ Icgacy aNdis¢loscd as a ¢oniingint askn¢ until Ih¢ ¥rii¢ria for incomL rc¢ognition aN mci. Wh¢ri a l¢gacy is subjici 10 Ih¢ inicrisi of a lil¢ Itttani, the1¢8a¢}' is not r¢¢owis¢d income until Ih¢ deaih of th¢ lif¢ tenanL. If il is doiibiful that full seiiletnenl uf a lebFdL> debivr will be receiled. then an ddjuslmenl is nidde Iv reduLY the dlllvullt vf the legacv debivr and le¥JaLy inLvme rather than Lhdrbring the ddjuslin¥nl ay e¥pendilur¢ in the Sidlemenl ufFiiidniial ALlivilieb
The Paul Lavelle Foundation r4otes to the Accounts for the year ended 31 October 2025 Dongted %&rJds. f•eilili¢s and stn'iees onat¢d tixed assets art reco1$¢d 31 the ¢urr¢nt fair v3lu¢. All such donations gr¢ r¢COlS¢a gs donation income, gnd d¢bit¢d to tixed ass¢is. T)onaiLd giM)ds Ihai arc not fixcd 5¢¢9 ar¢ ac¢ount¢d for at a fair valu¢, unlL%S il is impra¢ii¢al to r¢liabl)' m¢ur lh¢ valui ol Ih¢ donated items. In the abs¢n¢¢ of gn} dir¢¢t ¢i'id¢ii¢¢ of fair valu¢ of dongt¢d goods. th¢n a valu¢ is d¢rii'¢d frotn lh¢ cost of th¢ it¢m to th¢ donor or, in th¢ ¢3s¢ ol'gdS that ar¢ exD¢¢¢d 10 b¢ sold. Ih¢ ¢stimg¢d resal¢ a]ut gti¢r dedll¢ting any anii¢ipgt¢d ¢osis ot"$31¢5. If il 1% impractieable to meaqLire the lair value ol'gfiodq dfiiialed tor reqale. or the )$1$ at'valuation 0uttvei the henefiL the doiialed are recOled as income when.£old, with an equiTralent ainoLinl being reColed aq ali expense. The of donated for distribution ID beneficiaries is deeined lo be the fair i'alue ol'th08e good£ un receipt. When the go(M1s are distributed fi'eel> or tor a nominal consideration. Iheii the can)'ing aiiiount is adjusted at the time of sale. to the value at the point of distribution and Ilie adjuslinenl is shoi¥n Js a cost ol'donations lide. 'he can)'ing amount of anN' stock held for dislriblilion is assessed for impainiient at the reporting date. All donated goods are recognised as donation iiicome, and debited lo trading sluLk.Wlien Iradiiig stock is siibsequenil! bold, or appropriated lo tel an expense, then the Larn'ing Niilue uf the sloLk 15 iEcLb¥nised ds an expense. Iii accordance i%'ith the SORP, goods dondted fDr dislriblilion lo benefiLiaries, or fui Loiibumptiun b). the bh11 are incliided in 'legacies donL71ions'. (iwds dunalLMI for resale included in Incomefiom other trdingCtIVl1}e5, The cost of any stock ol'goods donated for distribution to beiieficiaries is deeiiied to be the fair Traliie of those gills al the time of their receipt. If the goLNls held are lo be dislribiiled freely or lor a noininal consideratioii. Iheii the carTring aiiiouiit IS SLibsequenll}' adjiisled lo reflect the loii'er ol. deeiiied cost adjusted IOT any loss of seTrice potential and replaceiiieiit cost. Replacement cost is the ecoiiomic cost inciirred if the charili .S to replace the service poteiitial of the donated goods at its 01 eX[lise in the iiiosl economic manneT. DonaiLd rvic and faciliiits lincluding sccondcxl sialTanJ ¢ o(propLrtyl arc included in the accounts on thl basis ofih¢ lIu¢ of Ih¢ gift 10 thL charit),. All dona¢¢d services and faciliii¢s ar¢ r¢¢o8nis¢d as donaiion In¢om¢ wh¢n receii'¢d.Iprovid¢d Ih¢ valu¢ of ih¢ gift can b¢ measure reliabl)) and recognised as an ¢xp¢ns¢ ivith an 4uivgl¢n¢ balu¢. Pollcles reltsilttg io expedliure good$ 4ndservltesprovldedio ihe chtsrlty. Re¢o%nitlOD of liabilitie$ aind ¢xpenditur¢ A liabilitj. and the related expenditLire, is recOliSed iNlien a legal or constructie obligation exists as a result of a past eTrent. aiid when il is moiE likely than not that a transfer of economic beiiefils iNill be required in seiileinenl, and when the amount of the obligation can be measured or reliably esliillaled.. Liabiliti¢q ariqing Irom tulur¢ tunding c(Jmmitments and constru¢tii'¢ obligationq. Including pertorM¢¢ related grants. Ivh¢re the liming Dr the ainouiit nt'the tuture expenditure required tn sellle the obligation are uncertain. give rise lo a provi£ioii in the aceounls. hich is Miewed at the accounting year eiid. The pro1£1 1£ increaqed to reflect an). Increas in liabilities. and i.q decreased by Ilie ulili4atioii of an). proi'ision i¥ilhin the period. and rei'ersed if any provision is iio loiiger required. These movements are charged or credited ID the respective fund£ and actiTrilies ts) ivliich the proTrision relate£. Fund Accounting Ilnrestri¢l¢d tundq are availabl¢ for at the dis¢r¢tion of th¢ trustees in turtherance of th¢ gtnernl obje¢tiv¢s of the charit. There are nu enduwmenl fundg. 14
The Paul Lavelle Foundation Notes to the Accounts for the year ended 31 October 2025 2 Liability to taxation The T]Stee5 consider Ihiil the charil). satisfies the lesls Sel out in Paragraph I Schedule O of the FinanLe Act 2010 for UK Loryoralion lak piirpuses. ALcudin¥ly, the Chariti is polenliiilly exempl fmin laxatioii in respeLt uf inLDme ur capital gains received within Lalegvries cuvered b> Lhapler 3 part I I vf the Cvrpuralivn Tax ALI 2010 or Seclivn 256 vf Ilie Taxalivn uf Chargedble Gains ALI 1992. lu the e¥l¥nl that suLh inLvme vr gidlllb dre applieil eXLlusieli, the speLifiL ¢hdrilabl¢ vbje¢ls uf the Lhdrily and fvr oiher PUTPI)se. Value Add¥d Tax 15 nul iewverable b). the Lharil!, and is lh¥re inLluded in Ihe relevanl in the Siai¥menl vf 3 Winding up or dissolution of the charity If uwn winding up or dissolution of th¢ charity ih¢re r¢tnain any ass¢is, after the saii5fa¢tion of all d¢bis and liabilities. th¢ 5¢¢$ repres¢ni¢d bs lh¢ accumula¢¢d fund shall be tyansf¢rr¢d 10 som¢ oih¢r ¢haritablt iKJdy or iKJdi¢s hal'ing similar objects io Ih¢ Chariry. 4 St&ff Costs gnd emolllments Sthltsry cosis 2024 salari excliiding trustees and key management personnel Employcr's Naiional IngurancL for all stsrr Emplvyer's operalinB Lusts uf defined Lvnliibiilivn pension 140,947 3,966 94,459 2,46) Tot1 solrit5, W4Ees relattd ¢o$ts 147,378 Th¢ ¢qiimal¢d full lim¢ equival¢nl numb¢r of all slaff¢mplos¢d in th¢ y¢ar was N¢ilher the trLiqteeq nfir any p¢rsons ¢onn¢cted ivith Ih¢m have rt¢¢ived any r¢mun¢ration trom th¢ charils or an related entity, ¢ith¢r iii the eurrent or prior >ear. 5 Defined eontrlbution pen$lot) sehemes Th¢ ¢harit}' op¢rBl&q a d¢filled contribution p¢n.4ion s¢hem¢, th¢ wsls ot'ii'hich 3r¢ shoivn above. Anj liabilites and assets a550ciated iviih the scheme under debtors and creditors. 6 Rernuneration and payn]ent5 to Trustees and persons connected with them No trusie¢s r¢c¢iv¢d an), remuneraiiort from Ih¢ charity, or any relat¢d tniiiy. Nicola Cullen is a wit¢ of Pgul Culltn Itrusie¢l gnd r¢ceiv¢d retnun¢ration of £33.960 for b¢in8 a ¢hgrit}' mgnag¢r. 7 Creditors.. amounts fglling due within one year 2024 Accruals 900 YOD 8 Income and Expenditure account summary 2O2.S 2024 At l Noi'ctT]ber 21124 Surylus alter lay for the }'ear At JI October 2024 154.527 iO.995 185,522 121.694 32.833 154.527
The Paul Lavelle Foundation Notes to the Accounts for the year ended 31 October 2025 9 No relAted party trgllsgctions There N4'ere no transactions 1th related parties in the }'ear, except with regard lo trustees, remllneration, iithich Jre fully disclosed in note 6 above. 10 ParticulArs of how particulAr funds are represented by assets And liAbilities At 31 Oetober 202$ Ilnrestri£t¢d tJesigTrqteil fyTrd$ Restricted Total Funds Current Assets 186,422 19001 186,422 iywi 185,522 185.522 At l November 2024 Ilnrestrict¢d tJesigTrgleil Restricted Total Flltsds Curreni AsseLS 155.427 19001 IS4,427 I9() 154.527 I Change in total fund5 over the year as shown IN Note 10, aNalysed by individual fund5 IVernet i funds in 20LS £Tried betwf¢n funds fOrard to 21)26 Im 2U25 fnyArd from 2024 Unreslricled ffnddes1gnlefThdS.-_ lJnrestricled Revenue Funds 154,527 30.995 185522 Total unre$trieted and de$i%nated funds 185.522 Total ehirity fund$ 185.522 12 The purposes for which the fund$ 9$ ThLsc funds at¢ hLld for thc m¢ciing lh¢ objL¢1iCts tsfihL charily, and to pn)iid¢ r¢rV¢S for fulurc a¢111(1¥$, and. gubj¢¢l 10 iharil), ILgislaiion. frLc from all r¢siri¢iions on thLir ¢. UnrLsiri¢icd R¢enue Funds
The Paul Lavelle Foundation r4otes to the Aecounts for the year ended 31 October 2025 13 Ultimxle controlling p&rty -j.he charity is under the control of its legal menibeTS.
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 Thls unrtlJpSi& Is tlasssifieilbj ¢ortven¢lon&lhomiKul IlesLrlpilcTrns bj a¢ilvil)'. 14 DonAtions, Grgnts And Leggcies Currettt yttr Llnrestrlciod Fud CUrret ytr Re51rScted Fund Cllrrtmt JÈar Total Fund5 PTiOr I'exr Total Fund5 2023 2025 2025 2024 xnd gifts frum individu#Ls Sinall dDnation£ individuallj less than £lOOO 10,S40 10,840 10.827 Justgiving 9,116 25,234 Marathon fundraiser- Molly A 2,241 2,241 Tvtl dortthtivrt5 and gifts from individuth 22.187 22,187 36,061 Donations and gifts from individuaLs (Include HMRC refunds on gift aided donationsl- Prior Tr'ear llnal?sis Prir YEar [Inrcstrieitd Fu¢1$ Prior I'exr Rc51rlctcd Funds Prior l'ear 'lolAI 2024 2024 2D24 Privr ye#r 36.061 36,061
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 C.rreDt yr lIreSt[l¢le r.Vrret yer RÈsiritted Fund r.llrrent TreBr PTIOT I'eAr .10181 Tr'unds 'lot81 Tr'unds 2U25 21125 21n5 21n4 Revenut grants from govtrnmtrtt #nd publie bodie$ %inall grants indiTriduallJ less than £lOOO ,475 I.1¢rpOol c.iry c.ouncil 45.083 45.083 Merse)'side PuliLe 4.697 2.486 7,183 Wirral BC 4,500 -rota1 public sector reTrenue grllnts 10,672 Revenue graDts from government and public bodi£s- Prior l'ear analvsis Pritsr Ye%r Ilnrestrirted Pritsr leat Re5tric¢ed nds PriOT l'ea Total FU(IS 2024 24 2Tr24 Prior Yexr 45.083
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 Lwrrcni ytar Llnrcsirieied Fu¢1$ Currcnt ytar Iic51rlctcd Funds cur1 yCAr Total Fud Prlor Icar Total Fud 2025 21125 2025 2024 Reven¢ %rnts and donations from non publie bodies Small grants iiidiTridually less than £lUOU 150 Chariti&4 Trust 6,756 14,300 Ill01e NW 5.971 7,960 Wirral CVTrS 8,750 8,7.5 7,938 Poli¢¢ & Crim¢ Commission¢r 30,695 3U,699 Focus Foundaiiort 5,666 Llo>ds Bank Foiiiidation 25.000 25, 25,000 Koalg North 5,000 Si James Charil), 2,500 'l-riisiland Coiistructioii. Unite w1],-101al 'lech Service Ouiside %pa¢¢ HMRC 6,250 6,2.5 2,500 2.¥69 P H Holi Foundaiion 60.780 60,780 CheshiTe Masons 1,2.50 Tot1 prii'ate se¢ior r¢vtnu¢ grollt$ All the grants iii the privryear %%Yre iinreslricled. Reienue gr#nts from public bDdies Ilnclude Gift Aid doD%tlOlls frotn $ubyidithries n#l)$i$ 149,2U2 1110,832 Prior I'tr Prir YEar Prior I'exr Prior l'ear lIreStrIcted Funds Re.%tricted FndS .10181 Tr'unds 2024 2024 2024 Privr I'exr 95,166 5,666 100,832 20
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 Total Donations, Grants and Legacie5 [Inrcstrieitd Fu¢1$ Rc51rlctcd Funds Curn1 I'car Ttstal FU11S PrlTrr I'car Ttstal FU(IS Cllrreuij'ear 2025 2025 2025 2024 TotAI Donfitions GrAllt5 and Legacies Al 139,044 229,630 181,976 All thL donaiions and gifts in ihc prior)¢ar ivcrc unrLs¢riLt¢d. Llnrestricted Re5tricied Fumds 2024 Prior l'ear Total Futhds 2024 Prior J'e&r 2024 Total Dongtions, Grant$ Leg&ties Al 176JlO 181,976 IS ltheome from eh#ritable aetiwities- Trading Activities CurTenlyear Cwrrent y¢ar Llthresirlcied CNrrent yfar RÈsirlcted Fund Curr¢nt Trear Total Futh(Is Prior l ear Totsi 2025 202 2D25 2D24 Primrn purpose Mth¢ill4ry troding Sale Ol'gd and seThices iii accordance M'ith the charity'% objects 39) Total Primary purpose aD£illary tradillg 16 Total lth¢umt frum rh%ritthble *ctivitits CvrreDt ye4r LIrest[l¢le Cvrrent y¢4r RÈsiritted Fund Current Treir .10181 Tr'unds Prior Tr'ear Curr¢w vedr TotAI FUd3 2025 2025 2025 2024 Total iiicoiiie froin charitable trading Incoine linm fLinders 395 Total from charitable activities A2 21
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 17 Incorne from other. charitable. trading activitie5 Income from fLindraising eentS Total from othcr aetii'ities 86,IX2 ¥6.182 86.182 ¥6,182 X6,890 ¥6,¥Y Icome from other, ch#ritable, trading activities- Prior l'ear analisis Llnrestricted Re5tricied Fumds Total FUd$ Prior I'txr 86,890 86,890 18 Investment intome Cvrrent y¢4T LIrestrIcIt Cvrrent y¢Ar RÈsiritted Fund Cvrr¢nt Trear Total Tr'unds Prioy Trear Tot81 Tr'u$ 2U25 21125 21ll5 21ll4 Rank In¢¢resi Receii'gble 1,267 Tot*1 investment ineome A4 1.267 Invt.$tmtDt incom¢- Prior Year analy$is Llnrcstrlcitd FUd& Rc51rlctcd Tot41 FUd3 Prifir Tr'ear 1.267 1.267 22
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 19 Expenditure on charitAble gCtivities- Direct spending CvrreDt ye4r Ilnre$trirted Cvrrent y¢4r Ite5tri¢led 'und5 Current Treir .10181 Tr'unds Prir I'e4r 111 Trunds Currenl Year 2U25 21125 21n5 21n4 Gross wages and salaries- charitable 20,244 120,703 140.947 94,4.59 Employers, Nl - Charitable activities Defined Lontribution pension costs haritable activities Travel and Sub515tence- ChaTltable Activities Markcting alld advertising of charitable services Training Venue hire Charitable facilities Charity events Professional and consultancy services Subscriptions Professiortal Tndemnity insurance Purchases 3.966 3,966 2,465 583 1,793 1,377 59 11,627 4,420 16,¢M7 7,917 49.706 23.313 49,706 23,313 10,1.57 1,807 12,944 32,9.58 36,626 1.527 10.074 280 2,870 1,430 Total direct spending B2a 128.667 135.914 21¥,972 All tht ¢xp¢ndiiur¢ in tht priorytarwgs unr¢stri¢ted. Prfi&r I'eAr LIreStrIcie Prlor lear KÈSlr]tte Fund Prlor lear Total FUd$ Prlor Year 2024 2024 2024 Gr055 wages and salaries- charitable activities Defined Contribution pension ¢osts charitable a¢tivities Travel and Subsistence- Charitable Activities arketing and advertising of charitable services Training Venue hire Charity events Professional and consultancy services SubscriptlOll5 Professional Indemnity insurance Purcha5¢5 94.4)9 94,4.59 1.317 25.595 6,845 2,526 7.917 32.9)8 36.626 38 1.430 3,595 7,917 32,9.48 36.626 5,666 1,430 TotAI direct spending B2 213.306 218.972 23
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 20 Expenditure ¢haritabl¢ #¢tivitie$- Gratht funding of 4¢tlVLtie$ Current yttr Ilnrestrirted CUrret ytilr Re5tri¢led 'unds Cllrttnt JÈÈr TotAI Fund5 Tfjtal Funds CurreHI Year 2U25 2025 2025 2024 Grants made to individuals Grants made to organisations 50 400 1.050 1,0.50 I,)0 Tot*1 grahtmaking Costs 112¢ i.ioo 1,400 Brelkdtswn ts(GrMllts mthde to (Frgxthi$4tioths Crrent y¢ar lIreStrIcted Funds (Nrrent year Re.%tricted FndS Current Trear Total FU11S Curreni Yeur 2025 2025 2r125 Claire House JLislgiving Eiierton 1.000 50 1,000 50 1,050 2025 2D24 PriTrr l-ear Llnrestricted Fun(Is Prior I'egr Ke51ricied FndS Prior l'ear Ttstal FU11S Prior Yefir 2024 2024 2024 Grants made to individuals Grants made to OTganisatlOll5 400 1,000 400 Ttal grantmakiDg C$t4 B2c 1.41bO 1,40 24
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 21 Support Costs for chAritgble activitie5 CrreTht yr lIrestriCtEd FndS CUrret yemr KestriLte Fund5 C.llrtYnt jeHr Totgl Funds Prior Tr.r TthI FNnds CurTerti Yetsr 202S 2025 2025 2024 Volun¢eer costs Volunteers, expenses 26 390 416 36 PremibeJ Eypenses Rates and water charges Light heat and power 222 222 313 1,751 2,920 Telephone, fax and internet StationeT) aiid priiitin¥ Software licences and IT expenses General administration 5.300 758 1,338 187 547 220 3,144 4.58 978 1,338 187 726 Bank charge5 12 74 Support costs before reallocation 7.621 3.130 Total Support ¢osts- Current Year 7,621 3,130 10,7.fj1 The b&£i£ ol'allncation of c(>£L£ helween 3clivitie£ is dcrIbed under accounting polici¢s All th¢ ¢xpenditur¢ in th¢ priory¢3r was llnrestri¢ted. Volunlecr cujls Volunteers, expen5¢5 360 360 Premi.fes ErpeK.%es Rates and water cliarg¢s Light heat and power 313 2.920 313 2,920 T¢lephone, fax and iiit¢rn¢t Stationery alld printing Software licences and IT expenses General administration 3,144 458 3,144 4.523 726 726 Bank charges 74 74 Suppori Costs before reallotuilon TotAI support tosts- Prior YeAr 25
The Paul Lavelle Foundation Det#iled #naly$i$ of incom¢ #nd exp¢rtditure for the ye4r end¢d 31 Oetob¢r 2025 a$ r¢quired by the SORP 2015 22 Other Expenditure- Governanee costs C.rreDt yr lIretriCted .rret yeMr Kextricte Fund5 C.llrtYnt TreBr Prior l'ear Total Fund5 Tfjtal Funds Curreni Yetsr 202S 2025 202$ 2024 Indepelldent Examiner's fees 900 900 )0 -rota1 GovernaDee eosts 900 90 All thL cxp¢ndiiurc in thc prior !¢ar ivas unr¢stri¢tLd. 23 Total Charitable expenditure CwrrcDt ytar Llnrcsirieied Fu¢1$ Currcnt year C51NCiC Fund$ cur1 yCAr Total FU11S Vrlfjr l'ear Current Yeftr 2025 2025 2D25 2D24 Total direct spending Total grantmaking costs Total support ¢osts Tota] Gov¢Tiianc¢ costs B2a B2c B2d B2e 128.067 135,914 218,972 1,400 I,ioo 10.7.51 900 7.621 900 3.130 Total ehgritable CiPCDditure B2 1311.2168 139.044 277,332 233,790 PriTrr l-ear Ilnre$trirted Prior I'egr e5tri¢led nd5 Prior l'ear Total Funds Prior Ye¢Tr 2U24 224 2D24 Tota] direct spending Total granttnaking costs Total support costs Total Governance costs B2a B2e B2d B2e 213.306 1,400 5.666 218.972 1,400 900 90 Total charitable eipenditure B2 228,124 233,790 26