Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO ANNUAL REPORT & FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST JULY 2025 Charity Registration No. 1192651 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO CONTENTS Page Trustees, Annual Report Independent Examinerfs Report Statement of Financial Activities Balance Sheet Notes to the Financial Statements Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST JULY 2025 The Trustees present their report and financial statements for the Charitable Incorporated Organisation for the year ended 31 St July 2025. The financial statements have been prepared in accordance with the charity's Irust deed, the Charities Act 2011 and Accounting and Reporting by Charities- Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published (FRS 102) (effective 1st January 2019). OBJECTIVES AND ACTIVITIES In so far as it is complementary to the charity's objects, the charity is guided by both local and national policy. Advice from local organisations has proved invaluable to the charity in establishing improved links within the community and identifyir)g relevant policy developments and prospective funding. The principal objects and activities of the company in the year under review continued to focus on., The prevention of crime for the public benefit (Merseyside and surrounding areas) by a) Advancing the education of young people in the dangers and effects of criminal activity: b) Providing mentoring sessions, support and advice.. c) The rehabilitation of offenders by providing support and development This has been achieved by delivering activities designed to provide children and young people with an informed Choi￿ on crime and help them avoid crime by making positive choices and helping those embroiled in the criminal justice system desist crime. Our main activities are built around below initiatives. Awareness programmes for large groups Providing mentoring sessions, support and advi￿,. Supporting family members of young people involved or peripheral to crime, Offering outreach support Aiding The rehabilitation of offenders by providing support and development. Respite facilities for exploited and at-risk young people and troubled families, to exit injurious situations and peers l OCGS in their home life. The initiative is Supported Respite Solutions (SRS) The charitable company operates a number of projects and initiatives and works in partnership with other agencies to ensure the widest: range of seNices are available that best match the needs of its client population. Public Benefit Statement In considering the objectives and activities, the trustees have considered Charity Commission guidance on public benefit to ensure that the organisation is meeting its public benefit requirements Public Benefits In considering the objectives and activities, the trustees have considered Charity Commission guidance on public benefit to ensure that the organisation is meeting its public benefit requirements. ACHIEVEMENTS AND PERFORMANCE Output to large groups has maintained, due to CELLS diversifying our output to meet the need of the communities we work in. We delivered 67 full day targeted crime and consequence awareness programmes. Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST JULY 2025 Other approaches were half day delivery and rolling programmes to smaller cohorts with 8,020 young people participating, of these 7,771 self-reported improved attitude changes and feeling inspired by the CELLS Team to be the best they can and not make the mistakes our team did. We have continued to deliver Positive Mental Attitude IPMA) programme, which helps beneficiaries with the therapeutic and moving on element of their development. This is now being delivered in schools alongside the mentoring and awareness programmes. St Helens YJS continued to support CELLS, after some years of varied programmes they have settled for the more personal 1-1 mentoring for their YP. From this the majority of beneficiaries stated they had refreshed perceptions on criminal activity and overall exploitation and county lines. Our family support programme just started again this is underpinned by reserves made with the respite provision. We hope for this to continue and are seeking funding to enable a manager's role. Our mentoring provision supported 312 children and young people with most reaching their referred in issue targets and 290 stating they felt more empowered and more confident to challenge themselves further and be the best they can. Mentoring figures may have decreased however we are now working with beneficiaries more intensely, due to need we are working for 2-3 hours a week with individuals rather than the typical 1 hour. 18 senior beneficiaries gained volunteer and work experience whilst also 12 training as mentors lo work in Ihe community. KidsKast', A podcast made by the kids for the kids which helped them engage in activities surrounding film and media production and organising guests, interviewers and questions that they feel will inspire other children and young people to learn the importance of choices from. 48 young people have been involved in KidsKast and they have all said it has empowered to continue the work or go on and challenge themselves further with other activities. Some involved have gone on to volunteer at youth club, they now actively help promote youth club and inspire other YP lo get involved. Kidskast went into schools this year, filming debates and conversations about public affairs, this was part of our The Voice of the Child ethos. Youth club has been funded by the Towerhill and Shevington Together group this yearthey were awarded a grant by the National Lottery Community Fund this year and next, without their support the children from our area would have very little activities to do. we appreciate their support. This is weekly and allows young people from the Kirkby area to participate in activities, have fun. meet friends and enjoy themselves under our support. All this is conducted in our Towerhill Community Centre which is a safe and friendly environment. We have young people ambassadors from our mentoring and Kidskast provisions who help out in youth club. In true CELLS form they help YP with issues they once suffered. Trustees and Management would like to say well done to the CELLS team and volunteers. Your dedication to working with young people is truly inspiring. Every day, through your patience, compassion, and commitment, you are helping to shape brighter futures and open doors that might otherwise remain closed. The time you invest, the guidance you provide, and the belief you show in each young person creates opportunities that can lasl a lifetime. Your work does more than support individuals-it strengthens families and builds a stronger, more hopeful community for everyone. By encouraging confidence, resilience, and ambition in young people, you are helping to create positive change that reaches far beyond the present moment. Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST JULY 2025 Thank you for the care, energy, and passion you bring to this vital work. Your dedication is making a real and lasting difference in people's lives. and the community is better because of you. FINANCIAL REVIEW Total income for the year was £660,580 (2024: £306,033), of which £102,835 (2024.. £194,507) related to funding for projects upon which restrictions are placed. Total expenditure for the year was £604,552 (2024.. £311,776) leaving a surplus for the year of £56,028 (2024- deficit £5,743). At 31st July 2025 the Charitable Inco￿orated Organisation's reserves stood at £305,806 (2024.. £249,778) of which £116,153 (2024.. £182,187) represented restricted funds. RISK MANAGEMENT The main risks to which the charitable company is exposed as identified by the Trustees have been considered and systems have been established to mitigate those risks. RESERVES POLICY It is the policy of the Charitable Incorporated Organisation to maintain unrestricted funds. which are free reserves at a level to cover a redundancy provision and three months, running costs should no further funding be received. As at the end of the financial year the unrestricted funds totalled £189,653 less unrestricted fixed assets £99,761 leaving free unrestricted reserves of £89,892. The Charitsble Incorporated Organisation requires £9,654 for redundancy provision, £108,921 for three months, running costs. {total £118.575}. The trustees plans to increase the unrestricted reserves to the required balance by the implemented Supported Respite Solutions (SRS) in order to underpin the reduction in grant making funders allocation. Any profit from SRS has allowed us to continue to provide other services to our beneficiaries. PLANS FOR THE FUTURE Continue to address aspects of our sustainability strategy and target Pupil Premium Plus contracts and work more with care homes in a privately paid capacity. Explore private revenue streams via a respite facility for exploited children and young people and troubled families, this will open up revenue streams from YOS and local authorities I social care for short activity breaks for our beneficiaries Given the success of SRS and how it has underpinned all our other charitable initiatives, we are much less reliant on grant making funders, which was the plan. Strategically but the respite also offers a much needed and valued service that is becoming recognised nationwide. We aim to develop this further with opening SRS as a sister CIC and gaining OFSTED regulation for SRS. this will further enhance our draw for local authority referrals. STRUCTURE, GOVERNANCE AND MANAGEMENT Cells Project CIO is a registered Charitable Incorporated Organisation (CIO), number 1192651 registered on 4th December 2020 under the terms of the Constitution 22nd November 2020. Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO TRUSTEES'ANNUAL REPORT FOR THE YEAR ENDED 31ST JULY 2025 The first charity trustees are as follows and are appointed for the following terms. Barry Francis O'Toole 3 Years Abbie Rose Moore 3 Years Nicki Steward 3 years Apart from the first charity Irustees, every trustee must be appointed for a term of three years by a resolution passed at a properly convened meeling of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees must have regard to the skills, knowledge and experience needed for the effective administration of the CIO. The charity trustees will make available to each new charity trustee, on or before his or her first appointment: (a) a copy of the current version of this constitution., and (b) a copy of the CIO'S latest Trustees. Annual Report and statement of accounts. REFERENCE AND ADMINISTRATIVE DETAILS Name Cells Project CIO 1192651 Charity number Address & Office Cells,Tower Hill community Centre Ebony Way Kirkby, Liverpool, L33 1XT The members of the Board of Trustees are as follows.. Trustees A R Moore B O'Toole E L Ragonese N Stewart (Resigned September 23rd 2024) Independent Examiner Ying Huang ACCA clo LCVS 151 Dale Street, Liverpool, L2 2AH Bankers National Westminster Bank, Chatham Customer Service Centre Western Avenue Waterside Court, Chatham. ME4 4RT Signed on behalf of the Trustees. by. 15 April 2026 2w￿E0￿￿￿3.. Abbie Moore, Trustee Date Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CELLS PROJECT CIO I report on the accounts of the Charitable Incorporated Organisation for the year ended 31st July 2025 which are set out on pages 7 to 22. Res ective res onsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to.. examine the accounts under section 145 of the Charities Act, to follow the procedures laid down in Ihe general Directions given by the Charity Commission (under section 145{5)(b) of the Charities Act, and to state whether particular matters have come to my attention. My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair, view, and the report is limited to those matters set out in the statement below. Basis of inde endent examiner's statement In connection with my examination, no matter has come to my attention: Inde endent examiner's statement (1) which gives me reasonable cause to believe that in any material respect the requirements- to keep accounting records in accordance with section 130 of the Charities Act., to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act have not been met., or (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. SlgnEd by". Name: Ying Huang Relevant professional qualiy" f body: ACCA Ica ion or Address: c/0 LCVS 151 Dale Street, L2 2AH Dated: 16 April 2026 92E8D4B Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST JULY 2025 Notes Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 Income and Endowments from: Donations and legacies Charitable activities Other income 2a 2b 2c 3,179 554.375 191 3,179 8,340 102,835 657,210 297,693 191 Total income 557,745 102,835 660,580 306,033 Expenditure on: Charitable activities 435,683 168,869 604,552 311,776 Total expenditure 435,683 168,869 604,552 311,776 Net incomel{expenditure), net movement in funds 122,062 {66,034) 56,028 (5,743) Total funds brought fO￿ard 67,591 182,187 249,778 255,521 Total funds carried forward 189,653 116,153 305,806 249,778 The notes on pages 9 to 22 form part of these accounts. All the above amounts relate to continuing activities of the Charitable Incorporated Organisation Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO BALANCE SHEET AS AT 31ST JULY 2025 Notes 31ST July 2025 31STJuly 2024 Fixed assets Tangible fixed assets 109,125 72,911 Current assets Debtors Cash at bank and in hand 11,570 187,249 14,638 163,892 198,819 178,530 Current liabilities Creditors= amounts falling due within one year (2,1381 (1,6631 Net current assets 196,681 176,867 Total assets less current 305,806 249,778 Funds: Unrestricted funds Restricted funds 189,653 116,153 67,591 182,187 305,806 249,778 15 April 2026 Approved by Trustees on . 218CE2EOB4A5433 Abbie Moore, Trustee Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 1. Accounting Policies Basis of Accounting The financial statements have been prepared in accordance with 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) (effective 1 January 2019), The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £. The charity constitutes a public benefit entity as defined by FRS 102. The Charitable Incorporated Organisation has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows. Going concern At the time of approving the accounts, the Trustees have a reasonable expectation that the Charitable Incorporated Organisation have plans in place to increase reserves to the level required and to continue in operational existence for the foreseeable future. Thus. the Trustees continue to adopt the going concern basis of accounting in preparing the accounts. Fund accounting Unreslricted funds are Ihe charilable Incorporated Organisation's free reserves available for the Trustees to apply in accordance with the charitable objects. Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund. Income recognition All income is recognised once the Charitable Incorporated Organisation has entitlement to the income, there is sufricienl certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably. Donations and legacies comprise donations which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain. Income from charitable activities is recognised on an accrual's basis except for grants receivable. which are recognised on the date on which their unconditional payment is confirmed by the donor. Fixed Assets Capital expenditure of £250 and above is treated as a fixed asset and depreciated on the following bases in order to write off each asset over its estimated useful life.. Equipment.. 20 % per annum reducing balance basis Computer equipment 33.33 % per annum straight line basis Motor Vehicle: 20 % per annum reducing balance basis Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 Expenditure recognition Liabilities are recognised as soon as there is a legal or constructive obligation committing the Charitable Incorporated Organisation to that expenditure, it is probable that settlemenl will be required, and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Expenditure on charitable activities relates to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the Charitable Incorporated Organisation. Support and governance costs relate to the management and operation of the Organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charity. Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other short- term liquid investments with original maturities of three months or less, and bank overdrafts. Financial instruments The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments, and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial instruments. Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balan￿$, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as re￿1vable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt inslruments are subsequently carried at amortised cost, using the effective interest rate method. Derecognition of financial liabilities Financial liabilities are derecognised when the charity's contractual obligations expire or are discharged or cancelled. 10 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 Critical accounting estimates and judgements In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods. All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apporlioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governan￿ costs relate to the management and operation of the organisation and also compliance with constilutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activilies when payment has been approved by the charity. Taxation Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The Charitable Incorporated Organisation benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The Charitable Incorporated Organisation is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT. 2. Income and endowments from: Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 a. Donations and legacies Donations 3,179 3,179 8,340 Income from donations and legacies for year end 2024 related wholly to unrestricted funds. Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 Unrestricted Restricted Funds Funds 2025 2025 Total Funds 2025 Total Funds 2024 b. Charitable activities BarGlays Community Foolball Fund Children in Need Clothworkers Foundation Eleanor Rathbone Charitable Trust Ford Britian Trust High Sheriff Trust John Moores Foundation KFC Youth Foundation Kirkby Neighbourhood Community Fund Knowsley MBC- Stronger Communities Grant LCVS Community Impact Fund Mentoring Merseyside Community Investment Fund National Lottery Community Fund- Knows Your Neighbourhood Fund National Lottery Community Fund - Million Hours Fund National Lottery Community Fund - Reaching Communities P H Holt Foundatior) Respite Care Steve Morgan Foundation Torus Foundalion VRP Arts, Culture and Sporls Fund Workshops 1,000 31,800 10,000 4,000 2,200 2,460 7,500 2,500 9,000 40,000 40,000 3,000 4,000 3,000 4,000 10,000 10,000 10,965 3,000 37,230 37,230 5,000 9,875 9,875 19,750 4,721 4,721 27,012 6,519 2,500 6,519 2,500 423,498 22,220 19,980 423,498 22,220 27,780 1,000 9,560 103,186 93,647 93,647 554,375 102,835 657,210 297,693 Income from charitable activities for year end 2024 comprised £103,186 for unrestricted funds and £194,507 related to restricted funds. c. Other income Gains on disposal of fixed assets 191 191 12 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 3. Expenditure on Charitable activities Direct Support & Charitable Governance Expenditure Costs 2025 2025 Total 2025 Total 2024 Advancing the education of young people by providing mentoring, support, and advice service. and respite 538,146 66,406 604,552 311,776 a. analysed as follows= 2025 2024 Direct charitable expenditure.. Staff salary costs Pension Volunteer expenses Sessional fees Activities and events Refreshments Mentoring Storage Equipment Travel & Subsistence expenses DBS fees 69,670 715 10,395 33,130 317,479 499 99,172 86 3,440 3,419 141 62,111 1,268 6,600 32,672 55,565 99,277 250 2,634 7,691 215 538,146 268,294 13 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 2025 2024 Support & Governance GOSts.' Staff salary costs Pension Telephone and internet Stationery and printing Subscriptions Insurance 21,156 228 5,170 1,825 174 7,289 10,961 224 3,610 198 222 3,060 F l! Motor expenses Sundry Uniform Cleaning Bank Charges Payroll fees Accountancy Depreciation 4,328 579 518 31 397 718 1,918 22,075 4,711 157 162 232 589 1,516 17,840 66,406 43,482 Total expenditure on charitable activities 604,552 311,776 £168,86812024= £160,800) of the above expenditure is restricted expenditure 2025 2024 b. Staff costs Gross wages and salaries Social security costs Pension 88,064 2,762 943 70,951 2,121 1,492 91,769 74,564 The above staff costs figure includes one trustee remuneration up to 31st July 2025 of £42,382 (2024= £nil) c. Particulars of employees: The average number of employees during the year, calculated on the basis of full-time equivalents, was as follows: 2025 3.94 2024 2.06 Charitable activities No employee received emoluments of more than £60,000 during the year. The Trustee Shaun Glanville is remunerated for his services and is included in the above number of employees. 14 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 4. Tangible fixed assets Equipment Computer equipment Motor Vehicle Total Costs: Balance at 1st August 2024 Additions in the year Disposals in the year 4,769 6,025 100,500 111,294 107,943 107,943 (_} {80,0001 (80,000) Balance at 315¢ July 2025 4,769 6,025 128,443 139,237 Depreciation: Balance at 1st August 2024 Charge for the year Disposal 1,611 632 5,447 31,325 38,383 393 21,050 22,075 (-) {30,3461 {30,346) Balance at 31$t July 2025 2,243 5,840 22,029 30,112 Net Book Value at 31st July 2025 2,526 185 106,414 109,125 Net Book Value at 31st July 2024 3,158 478 69,175 72,911 There were no material capital commitments at the year end. Majority of the fixed assets were transferred in from Cells Project CIC in the year end 31 St July 2021. All fixed assets are used in the direct charitable activities of the charitable incorporated organisalion. 5. Debtors 2025 2024 Prepayments Other debtors 11,220 350 10,338 4,300 11,570 14,638 6. Creditors: amounts falling due within one year 2025 2024 Accruals Pension 1.918 220 1,516 147 2,138 1,663 15 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 6. Analysis of net assets between Funds Tangible Net Current Fixed Assets Assets Total 2025 Unrestricted Funds General Fund 99,761 89,892 189,653 Restricted Funds Arele Foundation Barclays Community Football Fund Children in Need Clolhworkers Foundation Eleanor Rathbone Charitable Trust Ford Britian Trust Fore-R8ft Fund Garfield Weston Foundation Hedley Foundation Hemby Charitable Trust High Sheriffs Trust Hilden Charitable Fund John Moores Foundalion KFC Youth Foundation Kirkby Neighbourhood Community Fund Knowsley MBC- Stronger Communities LCVS Comrllunity Impact Fund Merseyside Community Investment Fund National Lottery Community Fund- Knows Your Neighbourhood Fund National Lottery Community Fund- Million Hours Fund National Lollery Community Fund- Reaching Communities Police & Crime Commissioner communily fund Social Enterprise Social Fund Social Enterprise Social Fund Covid Exit Steve Morgan Foundation VRP Arts. Culture and Sports Fund 2,452 58 426 2,500 176 971 2,452 58 526 9,033 176 1,388 85 4,012 451 78 1,992 3,868 174 2,991 14,400 22,059 100 6,533 417 85 4,012 451 78 1,992 3,868 174 2,991 14,400 22,059 5,005 5,005 17,596 17,596 1,693 1,693 2,229 8,301 1,549 7,121 2,110 6,719 84 10,530 1,549 7,121 2,110 6,719 84 9,364 106,789 116,153 Totals 109,125 196,681 305,806 16 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 Tangible Net Current Fixed Assets Assets Total 2024 Unrestricted Funds General Fund 61,379 6,212 67,591 Restricted Funds Arete Foundation Barclays Community Football Fund Children in Need Clothworkers Foundalion Eleanor Rathbone Charitable Trust Ford Britian Trust Fore-Raft Fund Garfield Weston Foundation Hedley Foundation Hemby Charitable Trust High Sheriffs Trust Hilden Charitable Fund John Moores Foundation KFC Youth Foundation Kirkby Neighbourhood Community Fund Kirkby Together Knife Crime Community Fund Knowsley Council Community Empowemient Fund Knowsley MBC- Stronger Communities LCVS Comrllunity Impact Fund Little Lives UK Merseyside Community Investment Fund National Lollery Community Fund- Knows Your Neighbourhood Fund National Lottery Community Fund- Million Hours Fund National Lollery Community Fund- Reaching Communities Neighboudy Community Fund One Knowsley P H Holt Foundation Police Property Act Social Enterprise Social Fund Social Enterprise Social Fund Covid Exit Steve Morgan Foundation Torus Foundation Truslhouse Charitable Foundation VRP Arts, Culture and Sports Fund Woodward Charitable Trust 2,452 136 2,452 136 400 10,666 3,300 1,770 178 4,012 3,168 1,500 6,676 3,868 4,089 2,516 12,550 678 15 400 8,167 2,499 3,300 1,770 178 4,012 3,168 1,500 6,676 3,868 4,089 2,516 12,550 678 15 2,900 13,622 3,000 2,091 5,005 2,900 13,622 3,000 2,091 5,005 7,721 7,721 15,950 15,950 2,787 21,339 24,126 19 19 9,350 118 7,121 2,110 9,748 1,000 20,154 164 9,350 118 7,121 2,110 9,748 1,000 20,154 164 11,532 170.655 182,187 Totals 72,911 176,867 249,778 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 7. Unrestricted funds Movements in the Year Reserves at Income Expenditure Reserves beginning of at Year year end 2025 General Fund 67,591 557,745 {435,683) 189,653 Movements in the Year Reserves at Income Expenditure Reserles beginning of at Year year end 2024 General Fund 107,041 111,526 (150,976) 67,591 General Fund is used to finance the Charitable Incorporated Organisation's general activities and core costs as outlined in the Trustees, Report. Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 8. Restricted funds Movements in the Year Reserves at Income Expenditure beginning of year 2025 Reserves at Year end Arele Foundation Barclays Community Football Fund Children in Need Clolhworkers Foundation Eleanor Ralhbone Charitable Trust Ford Britian Trust Fore-R8ft Fund Garfield Weston Foundation Hedley Foundation Hemby Charitable Trust High Sheriff Trust Hilden Charitable Fund John Moores Foundation KFC Youth Foundation Kirkby Neighbourhood Community Fund Kirkby Together Knife Crime Community Fund Knowsley Council Community Empowerment Fund Knowsley MBC- Stronger Communities LCVS Community Impact Fund Liltle Lives UK Merseyside Community Inveslrllent Fund National Lottery Community Fund- Know5 Your Neighbourhood Fund National Lottery Community Fund- Million Hours Fund National Lottery Community Fund- Reaching Communities Neighboudy Community Fund One Knowsley P H Holt Foundation Police & Crime Commissioner community fund Police Property Act Social Enterprise Social Fund Social Enterprise Social Fund Covid Exit Steve Morgan Foundation Torus Foundation Trusthouse Charitable Foundation VRP Arts, Culture and Sports Fund Woodward Charitable Trust 2,452 136 400 10,666 3,300 1,770 178 4,012 3,168 1,500 6,676 3,868 4,089 2,516 2.452 58 526 9,033 176 1,388 85 4,012 451 78 1,992 3.868 174 2.991 1781 {39,8741 {1,6331 {3,1241 13821 1931 40,000 {2,7171 {1,4221 {4,6841 {3,9151 {2,5251 {2,1501 16781 1151 {2,9001 3,000 12,550 678 15 4,000 14,400 2,900 13,622 3,000 2,091 5,005 10.000 {1,5631 {2,9971 {2,0911 22,059 5,005 7,721 9.875 17.596 15,950 4.721 {18,9781 1.693 24,126 19 6.519 (20,1151 119) 151 {9,3501 19511 11181 10.530 9,350 2,500 1,549 118 7,121 7.121 2,110 9,748 1,000 20,154 164 2,110 6.719 22,220 {25,2491 {1,0001 {20,1541 1801 191 182,187 102,835 (168,869) 116,153 19 Docusign Envelope ID.. 854BD27F-B80248AA-92D4-F48B2F4B7C2F CELLS PROJECT CIO NOTES TO THE FINANCIAL STATEMENTS FOR YEAR END 31ST JULY 2025 Movements in the Year Reserves at Income Expenditure beginning of year 2024 Reserves at Year end Arele Foundation Barclays Community Footb811 Fund Children in Need Clolhworkers Foundation Eleanor Rathbone Charitable Trust Ford Britian Trust Fore-Raft Fund Garfield Weston Foundation Hedley Foundation Hemby Charitable Trust High Sheriff Trust Hilden Charitable Fund John Moores Foundation KFC Youth Foundation Kirkby Neighbourhood Community Fund Kirkby Together Knife Crime Community Fund Knowsley Council Community Empowerment Fund Knowsley MBC- Stronger Communilies LCVS Community Impact Fund Little Lives UK Merseyside Community Investment Fund National Lottery Awards for All National Lottery Community Fund- Knows Your Neighbourh