2023-05-31-accounts

			Pages
Trustees' Annual Report			3to 5
Independent	Examiner's	Report
Statement of	Financial Activities
Balance Sheet
Notes to the Accounts			9to 15

for the year ended 31May 2	023
		Unrestricted
		funds	Total funds	Total funds
		2023	2023	2022
	Notes		E	E
Income and endowments
from:
Donations and legacies		30,840	30,840	125,911
Other trading activities		19,600	19,600	4,790
Investments		235	235	166
Total		50,675	50,675	130,867
Expenditure on:
Raising funds		1,045	1,045	1,232
Charitable activities		102,856	102,856	127,226
Total		103,901	103,901	128,458
Net gains on investments
Net (expenditure)/income		(53,226)	(53,226)	2,409
Transfers between funds
Net (expenditure)/income before other gains/(losses)		(53,226)	(53,226)	2,409
Other gains and losses
Net movement in funds		(53,226)	(53,226)	2,409
Reconciliation offunds:
Total funds brought forward		268,705	268,705	266,296
Total funds carried forward		215,479	215,479	268,705

Liverpool CHICS Balance Sheet at 31May 2023
			Notes	2023	2022
				f	6
Fixed assets
Tangible assets			10	11,620	15,494
				11,620	15,494
Current assets
Cash at bank and		in hand		204,159	253,511
				204,159	253,511
Creditors: Amount	falling due within one year		11	(300)	(300)
Net current assets				203,859	253,211
Total assets less current liabilities				215,479	268,705
Net assets excluding		pension asset or liability		215,479	268,705
Total net assets				215,479	268,705
The funds ofthe charity
Restricted funds			12
Unrestricted funds			12
General funds				203,859	253,211
Designated funds				11,620	15,494
				215,479	268,705
Reserves			12
Total funds				215,479	268,705

Income
Recognition		of		Income is included in the Statement of Financial Activities (SoFA) when the		charity
income				becomes entitled to, and virtually certain to receive, the income and	the amount of
				the income can be measured with sufficient reliability.
Income with		related		Where income has related expenditure the income and related expenditure			is
expenditure				reported gross in the SoFA.
Donations	and			Voluntary income received by way of grants, donations and gifts is included		in		the
legacies				the SoFA when receivable and only when the Charity has unconditional
				entitlement to the income.
Tax reclaims		on		Income from tax reclaims is included in the SoFAat the same time as	the
donations	and		gifts	gift/donation to which it relates.
Donated services				These are only included in income (with an equivalent amount in expenditure)
and facilities				where the benefit tothe Charity is reasonably quantifiable, measurable and
				material.
Volunteer	help			The value ofany volunteer help received is not included in the accounts.
Investment		income		This is included in the accounts when receivable.
Gains/(losses)			on	This includes any gain or loss resulting from revaluing investments to	market		value
revaluation		of	fixed	at the end ofthe year.
assets
Gains/(losses)			on	This includes any gain or loss on the sale ofinvestments.
investment		assets
Expenditure
Recognition		of		Expenditure is recognised on an accruals basis. Expenditure includes	any VAT which
expenditure				cannot be fully recovered, and is reported as part ofthe expenditure	to which			it
				relates.
Expenditure		on		These comprise the costs associated with attracting voluntary income, fundraising
raising funds				trading costs and investment management costs.
Expenditure		on		These comprise the costs incurred by the Charity in the delivery ofits activities				and
charitable	activities			services in the furtherance of its objects, including the making ofgrants and
				governance costs.
Grants payable				All grant expenditure is accounted for on an actual paid basis plus an	accrual		for
				grants that have been approved by the trustees at the end ofthe year but not				yet
				paid.
Governance		costs		These include those costs associated with meeting the constitutional	and statutory
				requirements ofthe Charity, including any audit/independent examination		fees,
				costs linked tothe strategic management ofthe Charity, together with a share				of
				other administration costs.
Other expenditure				These are support costs not allocated to a particular activity.

2	Statement	of Financial	Acti	vities - prior year
						Unrestricted
						funds	Total funds
						2022	2022
Income and endowments			from:
	Donations	and legacies				125,911	125,911
	Other trading activities					4,790	4,790
	Investments					166	166
Total						130,867	130,867
Expenditure on:
	Raising funds					1.232	1,232
	Charitable	activities				127,226	127,226
Total						128,458	128,458
Net	income					2,409	2,409
Net	income before other
gains/(losses)						2,409	2,409
Other gains and losses:
Net	movement	in funds				2,409	2,409
Reconciliation		offunds:
Total funds brought forward						266,296	266,296
Total funds carried forward						268,705	268,705
3	income from donations		and	legacies
					Unrestricted	Total	Total
						2023	2022
					6
	Donations				30,840	30,840	122,711
	Grant from	inovyn for					3,200
	caravan
					30,840	30,840	125,911
4	Income from other trading			activities
					Unrestricted	Total	Total
						2023	2022
	Fundraising				19,600	19,600	4,790
					19,600	19,600	4,790

5	Income from	investments
					Unrestricted	Total	Total
						2023	2022
	Interest received				235	235	166
					235	235	166
6	Expenditure	on raising funds
					Unrestricted	Total	Total
						2023	2022
	Fundraising	trading costs
	Fundraising				483	483	650
	Just Giving charges				562	562	562
	Lottery fee						20
					1,045	1,045	1,232
7	Expenditure	on charitable	activities
					Unrestricted	Total	Total
						2023	2022
	Expenditure	on charitable
	activities
	Help and support to families ofchidren with cancer				99,993	99,993	127,226
	Admin costs
	Support costs
	Administration				2,863	2,863	7,762
					102,856	102,856	134,988
8	Net (expenditure)/income		before transfers
					2023		2022
	This is stated	after charging:			E		E
	Depreciation	ofowned fixed assets			3,874		3,892
9	Staff costs
					2023		2022
	Salaries and	wages			48,040		52,024
					48,040		52,024
	No employee	received emoluments		in excess ofE60,000.

	Cost or revaluation	Cost or revaluation
	At 1June 2022						27,255	27,255
	At 31May 2023						27,255	27,255
	Depreciation and
	impairment
	At 1June 2022						11,761	11,761
	Depreciation	charge for the					3,874	3,874
	year
	At 31May 2023						15,635	15,635
	Net book values
	At 31May 2023						11,620	11,620
	At 31May 2022						15,494	15,494
11	Creditors:
	amounts falling due within one		year
						2023		2022
						f		f
	Accruals					300		300
						300		300
12	Movement	in funds
					Incoming
			At	1June	resources (including other	Resources expended	Gross transfers	At31May 2023
				2022	gains/losses)
					f
	Restricted funds:
	Unrestricted	funds:
	General funds		253,211		50,675	(103,901)	3,874	203,859
	Designated	funds:
			15,494				(3,874)	11,620
	Total		15,494				(3,874)	11,620
	Total funds		268,705		50,675	(103,901)		215,479
13	Analysis ofnet assets between		funds
							Unrestricted
								Total
							funds
							f	f
	Fixed assets						11,620	11,620
	Net current	assets					203,859	203,859
							215,479	215,479

			At 1lone		At 31May
			2022	Cash flows	2023
			E	E
Cash	and cash	equivalents	253,511	(49,352)	204,159
			253,511	(49,352)	204,159
Net	cash/(net	debt)	253,511	(49,352)	204,159