Charity number: 1190185
**Speke Community Centre (The Commy) Independently Examined Accounts FOR THE YEAR ENDED 30/06/2025**
**Prepared By:** Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
**Speke Community Centre (The Commy)**
**FINANCIAL STATEMENTS FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES**
Lisa Vanessa Hill Mark William Ord Mary Rasmussen Doreen Knight
## **REGISTERED OFFICE**
Speke Training and Education Centre Unit House, Speke Boulevard Liverpool L24 9HZ
## **CHARITY NUMBER**
1190185
## **INDEPENDENT EXAMINER - Julie Guinan FCCA**
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
page 1
## **Speke Community Centre (The Commy)**
## **ACCOUNTS FOR THE YEAR ENDED 30/06/2025**
|**CONTENTS**||
|---|---|
||Page|
|Report of the Trustees|3|
|Independent Examiner's Statement|8|
|Statement of Financial Activities|10|
|Balance Sheet|11|
|Notes to the Accounts|12 to 17|
|Detailed Statement of Financial Activities|18|
page 2
**Speke Community Centre (The Commy)**
## **FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES' REPORT**
The trustees present their report and accounts for the year ended 30/06/2025
## **PRINCIPAL ACTIVITIES**
The principal activity of the charity in the year under review was the provision of facilities for social welfare for the benefit of the residents of Speke and the Neighbourhood.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
Speke Community Centre (The Commy) became a registered Charitable Incorporated Organisation on 30 June 2020.
The financial statements have been prepared in accordance with the charity's Constitution, 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 (FRS 102).
The charity was established under a Constitution which established objects and powers of the charity and it is governed under its Constitution.
The Trustees set and approve the policy for the charity which is then implemented by the staff. The Committee meet every 6 to 8 weeks throughout the year and in between schedule meetings as required.
During the financial year 2021-22, this charity underwent a transition from its initial structure as an employing organisation to a charity without any paid staff which disseminates grants to community groups in Speke in furtherance of the charity's objects through the direct but voluntary endeavours of its Trustees.
The remuneration of key personnel was benchmarked with Charities of a similar size and activity to ensure that the remuneration was set fairly and in line with that generally paid for similar roles.
Appointment of Trustees:
Trustees are elected annually at the Annual General Meeting.
No remuneration is paid to any Trustee for their services as a Trustee.
The Charity seeks to have a wide range of skills and experience on its Board, contained within a small number of individuals. Applications are welcome from potential Trustees regardless of, for example, ethnic origin or disability. Normally Trustees are recruited either by a referral by an existing member or by direct approaches from individuals.
page 3
## **Speke Community Centre (The Commy)**
## **FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES' REPORT**
Skills audits of Trustee members are conducted and any identified training needs provided. All new Trustees are given a detailed introduction to the Charity and provided with key important documents including the Constitution, Financial Statements, Business Plan and Policy Statements.
## **OBJECTS OF THE CHARITY**
## Charitable Objects
The objects of Speke Community Centre (The Commy) are to further or benefit the residents of Speke and the Neighbourhood without distinction of sex, sexual orientation, race, or of political, religious or other opinions by associating together the said residents and local authorities, voluntary and other organisations in a common effort to advance education and to provide facilities in the interest of social welfare for sports, capable of improving physical health and fitness, recreation and 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 sercure the establishment of a Community Centre for activities promoted by the charity in furtherance of the above objects.
## **REVIEW OF ACHIEVEMENTS AND PERFORMANCE**
The Community Centre was established as a Foundation CIO in 2020 responding to a requirement of Liverpool City Council to take up a lease on the Community Centre in Parklands School. Sadly this has not transpired however the four Trustees have endeavoured to advance the charitable purposes of Reducing health inequalities in Speke and Challenging Loneliness especially amongst older residents.
In order to accomplish the achievements in the absence of the bricks and mortar of a tangible and physical community centre the Trustees work with groups with shared goals and they seek to achieve coverage across the Speke Estate.
During the year 2024-25, the Community Centre received applications for funding. Trustee, Mark Ord, liaised with different groups and supported them by converting their ideas into events or projects. These were then submitted to a panel comprising the other three Trustees, Lisa Hill, Doreen Knight and Mary Rasmussen.
The groups which were supported were:
- St Ambrose Senior Citizens
- Dunnies Pensioner Group
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## **Speke Community Centre (The Commy)**
## **FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES' REPORT**
- Metalboxonians Pensioners Group
- Veterans Launchpad @Speke House
Activities supported included: Christmas and Easter celebrations. There were excursions, services for veterans and weekly activities and special events for people in our local community.
During the year 2024-2025, all activities were delivered voluntarily with no Trustee remunerated and the Registered Office was provided free of charge through the Social Space at Speke Training & Education Centre (STEC). Whilst the aspiration remains to access the Community Centre, the Trustees also recognise they can make a positive impact through working in partnership to sustain local clubs and societies.
## RELATED PARTIES
Details of transactions with Trustees are given in the notes to these accounts.
## **PUBLIC BENEFIT**
How our activities deliver public benefit:
Our facilities and activities are accessible to all residents in the area we serve.
Speke Community Centre - (The Commy) provides accessible activities for social recreation and health promotion to all members of the Speke Community.
## **FINANCIAL REVIEW**
The results for the year and the charity's position at 30 June 2025 are shown in the attached financial statements. Total incoming resources were £9,764 (2024 £10,000) and total resources expended were £9,602 (2024 £10,384) resulting in net incoming resources for the year of £162 (2024 net outgoing resources £384) being net incoming resources on the unrestricted funds of £nil (2024 net outgoing resources £46) and net incoming resources on the restricted funds of £162 (2024 net outgoing resources £338).
The total funds on the Balance Sheet at 30 June 2025 were £3,966.
## **RISK MANAGEMENT**
For each project we produce a detailed risk assessment. Monitoring of the identified risks is in place and the regularity of review for each is established. A fund raising strategy is in place to manage the financial risk of establishing a sustainable entity with sufficient resources to cover costs of charitable activity.
page 5
## **Speke Community Centre (The Commy)**
## **FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES' REPORT**
## **RESERVES POLICY**
Though the charity operates on a not for profit basis the charity will endeavour to provide for financial stability and sustainability by maintaining a free reserve. Based upon 6 months' running costs the trustees estimate that the charity will require an ideal free reserve of £5,000 to sustain its operations at the current level over a period when one major funding stream ends and a new one commences. Actual free reserves at 30 June 2025 were £3,804 and current business plans indicate the Charity has sufficient resources for planned activity but fundraising and the development of the reserve is an objective for financial stability and sustainability as the Charity grows.
## **FUTURE PLANS**
Future Plans
In the absence of a unified single Community Centre in Speke different venues have continued to be accessed covering different parts of the Speke estate. It is still the intention of the Trustees:
- To work with other Charities in order to reclaim the Community Centre for the Speke Community and
- To respect and support the sustainability of all members wherever they choose to meet in the Speke area in pursuit of the charitable objects.
Trustees are clear that there is a need and whilst this remains, Trustees provide a commitment to dedicate themselves to support the residents of Speke by challenging poverty, promoting well being and overcoming isolation, raising the quality of life for all beneficiaries and contributing to the resilience and the sustainability of the Speke Community.
## **VOLUNTEERS**
Volunteers are a valuable resource for the charity. This includes the Trustees, specific projects volunteers and individuals undertaking voluntary work for the Charity.
## **TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS**
The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Charity Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law).
page 6
## **Speke Community Centre (The Commy)**
## **FOR THE YEAR ENDED 30/06/2025**
## **TRUSTEES' REPORT**
Under Charity Law the trustees must not approve the financial statements until they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net incoming or outgoing resources of the charity for that period.
In preparing the financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the charities SORP;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The names of the Trustees who held office during the year are noted on page 1.
## **APPROVAL**
The report was prepared in accordance with the Charities Act 2011 and Statement of Recommended Practice FRS102 Accounting and Reporting by Charities.
This report was approved by the Board of Trustees on 29/04/2026
Lisa Vanessa Hill Trustee
page 7
**Speke Community Centre (The Commy)**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE YEAR ENDED 30/06/2025**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPEKE COMMUNITY CENTRE (THE COMMY)**
I report on the accounts of the charity for the year ended 30/06/2025 .
## **RESPONSIBILITIES AND BASIS OF REPORT**
As the Charity's Trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011. I report in respect of my examination of the charity's accounts carried out under section 145 of the Charities Act 2011 (the 2011 Act) and in carrying out my examination I have followed the applicable directions given by the Charity Commission under section 145 (5) (b) of the Act.
## **INDEPENDENT EXAMINERS STATEMENT**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
• the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
........................................ Julie Guinan FCCA Independent Examiner
Date: 29/04/2026
Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House
page 8
## **Speke Community Centre (The Commy)**
**INDEPENDENT EXAMINER'S STATEMENT FOR THE YEAR ENDED 30/06/2025**
Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH 0151 709 7797
page 9
**Speke Community Centre (The Commy)**
## **Statement of Financial Activities for the year ended 30/06/2025**
|**Income**
Income from generated funds
Income from charitable activities
**Total Income**
**Expenses**
Costs of generating funds
Expenditure on Charitable activities
**Total Expenses**
**Net Income**
**Net movement in funds:**
**Net income for the year**
Total funds brought forward
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
-
**-**
-
**-**
**-**
**-**
3,804
**3,804**|**Restricted**
**funds**
**£**
9,764
**9,764**
9,602
**9,602**
**162**
**162**
-
**162**|**2025**
**Total**
**£**
9,764
**9,764**
9,602
**9,602**
**162**
**162**
3,804
**3,966**|_2024_
_Total_
_£_
_10,000_|
|---|---|---|---|---|
|||||_10,000_|
|||||_10,384_|
|||||_10,384_|
|||||_(384)_|
|||||_(384)_
_4,188_|
|||||_3,804_|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
page 10
## **Speke Community Centre (The Commy)**
|**BALANCE SHEET AT 30/06/2025**
**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
4
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**RESERVES**
**Unrestricted funds**
**5**
General fund
**Restricted funds**
**6**|10,339
10,339
6,373|**2025**
**£**
3,966
3,966
3,804
**162**
3,966|_5,604_
_5,604_
_1,800_|_2024_
_£_
_3,804_|
|---|---|---|---|---|
|||||_3,804_|
|||||_3,804_
_-_|
|||||_3,804_|
**Approved by the board of trustees on 29/04/2026 and signed on their behalf by**
............................. Lisa Vanessa Hill Trustee
page 11
**Speke Community Centre (The Commy)**
**NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30/06/2025**
## **1. ACCOUNTING POLICIES**
## **1a. Basis Of Accounting**
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.
## **1b. Incoming Resources**
All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.
## **1c. Resources Expended**
Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **1d. Allocation And Apportionment Of Costs**
All costs relate to the single activity of the charitable company and are recognised accordingly.
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**Speke Community Centre (The Commy)**
## **1e. Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.
## **1f. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
## **1g. Policy For Income Recognition**
Items of income are recognised and included in the accounts when all of the following are met: (1) The charity has entitlement to the funds; (2) Any performance conditions attached to the income have been met or are fully within the control of the charity; (3) There is sufficient certainty that receipt of the income is considered probable and (4) The amount can be measured reliably.
## **1h. Policy For Cash At Bank And In Hand**
Cash at bank and in hand includes cash and short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **1i. Policy For Creditors And Provisions**
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value amount after allowing for any discount due.
page 13
## **Speke Community Centre (The Commy)**
## **1j. Policy For Financial Instruments**
The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **1k. Policy For Basis Of Preparing Accounts**
At the time of approving the accounts, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. They also confirm that the period considered in making this assessment was at least 12 months from the date of approval of these accounts. Hence the trustees continue to adopt the going concern basis of accounting in preparing the accounts.
## **2. DIRECTORS AND EMPLOYEES**
Particulars of employees (including directors) are shown below:
|Employee costs during the year amounted to:
No Trustee received any remuneration.
**3. EMPLOYEES**
Average number of employees
No Trustee received any remuneration.|**2025**
**£**
**2025**
**No.**
-|_2024_
_£_|
|---|---|---|
|||_2024_
**No.**
_-_|
page 14
## **Speke Community Centre (The Commy)**
## **4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|**4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**|||
|---|---|---|
|Other creditors|**2025**
**£**
6,373
6,373|_2024_
_£_
_1,800_|
|||_1,800_|
## **5. UNRESTRICTED FUNDS**
|General fund|**Brought**
**forward**
**£**
3,804
3,804|**Incoming**
**resources**
**£**
-
-|**Outgoing**
**resources**
**£**
-
-|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
3,804|
|---|---|---|---|---|---|
||||||3,804|
## **6. RESTRICTED FUNDS**
|Grant Liverpool City Council|**Brought**
**forward**
**£**
-
-|**Incoming**
**resources**
**£**
9,764
9,764|**Outgoing**
**resources**
**£**
(9,602)
(9,602)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
162|
|---|---|---|---|---|---|
||||||162|
## **Grant Liverpool City Council**
Community Resource Funds in partnership with Speke Training & Education Centre
page 15
## **Speke Community Centre (The Commy)**
## **7. RELATED PARTY TRANSACTIONS**
Two of the Trustees are elected members of Liverpool City Council. The Charity received funds of £9,764 during the year from Liverpool City Council.
## **8. NET ASSETS BY FUND**
||**Unrestricted**
**Funds**|**Restricted**
**Funds**|**Total**|
|---|---|---|---|
|Net Current Assets|3,804|162|3,966|
||________|________|________|
||3,804|162|3,966|
||________|________|________|
## **9. RESOURCES EXPENDED**
||**2025**|**2024**|
|---|---|---|
|Activity Costs|7,800|10,036|
|Administration|362|348|
|Governance (Accountancy)|1,440|-|
||________|________|
||9,602|10,384|
||________|________|
page 16
**Speke Community Centre (The Commy)**
## **10. INCOMING RESOURCES**
||**2025**|**2024**|
|---|---|---|
|Revenue Grants|9,764|10,000|
||________|________|
||9,764|10,000|
||________|________|
## **11. TAXATION**
The Charity is exempt from corporation tax as all of its income is charitable and is applied for charitable putposes.
## **12. GENERAL INFORMATION**
Speke Community Centre (The Commy) charity number 1190185 is a Charitable Incorporated Organisation that registered as a Charity 30 June 2020. Its registered office is Speke Training and Education Centre, Unit House, Speke Boulevard, Speke L24 9HZ. The Accounts are stated in Sterling the functional currency of the Charity.
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