Charity number: 1193878
**Speke Children's Environment Committee INDEPENDENTLY EXAMINED ACCOUNTS FOR THE 375 DAY PERIOD ENDED 31/03/2022**
**Prepared By:** Harvey Guinan LLP Chartered Certified Accountants Unit 17, Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH
**Speke Children's Environment Committee**
## **FINANCIAL STATEMENTS FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES**
Paula Shaw (Appointed 22.03.2021) Marie Lewtas (Appointed 19.10.2021) Mark William Ord (Appointed 22.03.2021) Mary Rasmussen (Appointed 22.03.2021) Ann Beattie (Appointed 22.03.2021) Susan Roberts (Appointed 22.03.2021) Linda Farrelly (Appointed 22.03.2021) Donna Shaw (Appointed 22.03.2021)
## **REGISTERED OFFICE**
54 Conleach Road Speke Liverpool L24 0TR
## **CHARITY NUMBER**
1193878
## **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 Children's Environment Committee**
## **ACCOUNTS FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **CONTENTS**
||Page|
|---|---|
|Report of the Trustees|3|
|Independent Examiner's Statement|12|
|Statement of Financial Activities|13|
|Balance Sheet|14|
|Notes to the Accounts|15 to 22|
|Detailed Statement of Financial Activities|23|
page 2
**Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
The Trustees present their report and accounts for the 375 day period ended 31/03/2022
## **PRINCIPAL ACTIVITIES**
The principal activity of the Charity in the year under review was the provision of facilities for recreation and other leisure time occupation for children resident in Speke.
## **STRUCTURE GOVERNANCE AND MANAGEMENT**
Speke Children's Environment Committee was constituted under a Constitution dated 21 August 1975 and became a registered Charity (504979) on 10 March 1976. On the 22 March 2021, the organisation formally changed its constitution to become a Charitable Incorporated Organisation (CIO). This required the existing Charity Commission registration to be closed and a new one opened (1193878). All assets, liabilities and commitments (financial or otherwise) were automatically transferred. The Trustees took the opportunity to update its registration, which sets out the objectives and powers under which it is governed, although its core purpose and values remain unchanged
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 Committee set and approve the policy for the charity which is then implemented by the staff. The Committee meet quarterly throughout the year and in between scheduled meetings as required.
The Centre Manager (Kimberley Preston) is responsible for the delivery of the Charity's Objectives and the day to day operational management of the Charity.
The Programme Coordinator (Michael Carey), works to the Board providing advice and guidance on future planning, finance and funding as well as supporting the Centre Manager with the strategic, administrative and continued development of the service.
The remuneration of key personnel is benchmarked with Charities of a similar size and activity to ensure that the remuneration is set fairly and in line with that generally paid for similar roles.
Appointment of Trustees:
Trustees are elected annually at the Annual General Meeting.
The Charity seeks to have a wide range of skills and experience on its Committee, contained within a small number of individuals. Applications are welcome from potential Committee members 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.
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
Skills audits of Committee 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**
The objectives of Speke Children's Environment Committee shall be the provision of facilities and services for recreation and other leisure time occupation for children and young people in Speke and its environs,
A) Of which such children and young people have need by reason of their youth, ill health, disability, poverty or social disadvantage.
B) Which will improve the quality of life for such children by promoting their educational, physical, cultural and mental well-being.
C) That they develop civic responsibility, promote equality and shared values, appreciate the environment and become good citizens.
D) To provide, maintain and equip a playground, playgrounds affording opportunities for freeplay, organised activities, adventure and enterprise.
Mission Statement
Speke Children's Environment Committee is committed to utilising its skills, knowledge and experience in making provision for children's play, leisure and recreational needs.
S.C.E.C will establish, promote and support children's play through the adventure playground environment (namely, Speke Adventure Playground). The Adventure Playground is an open access play facility, providing positive diversionary activities for children and young people aged 0-16 years regardless of ability, ethnicity, cultural and social economic status. We aim to raise the self-esteem and independence of the children and young people who use the Adventure Playground by providing an environment in which they can take risks and challenge themselves. The Adventure Playground is fully staffed by experienced play workers who facilitate play opportunities such as art and crafts, sports, games, music and drama. We regularly consult our users and include their ideas in our programme planning. This is reinforced by the Youth Forum who meet regularly throughout the year to review delivery and share their thoughts, feelings and ideas, which are then presented to the Management Committee to inform future decision making.
In January 2021, S.C.E.C, after securing additional funding through the Steve Morgan Foundation, was able to expand its reach by opening two satellite centres in east and west Speke operating through All Saints and St Ambrose church halls in addition to providing detached youth work on the streets. This was a direct response to redress a significant reduction in play and youth services following the withdrawal of core services previously provided by partners. This means S.C.E.C is now the go to organisation for play and youth in Speke and is the sole provider of free accessible play and youth services.
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
S.C.E.C will also continue to work with other agencies in pursuit of a quality play experience for all children, working alongside partner agencies to support children with disabilities to play and socialise with their mainstream peers. This helps to break down preconceived ideas which often surround disability thus making a truly inclusive accepting society.
S.C.E.C actively promotes the principles of equality and diversity.
Our themed activities promote and involve Art Culture and Diversity, Active Citizenship, Challenging Anti-Social Behaviour and Understanding Crime, Health and Well-Being, Equality and Diversity, and Being Me!
## **REVIEW OF ACHIEVEMENTS AND PERFORMANCE**
The delivery plan theme for 2021/22 was Eat Well: Stay Fit, and although much of our work is cross cutting, this focus helps to drive and influence our ambition and delivery. This year the centre recorded 8,579 attendances as opposed to 2,026 during the previous year, which was limited due to Covid19, lockdown and restrictions. In January 2021 the national R rate rose rapidly, following an easing of restrictions over Christmas and the discovery of the more transmissible Delta variant. Consequently, another national lockdown was reintroduced, which resulted in the closure of the centre again. Adhering to national guidance, we reverted to online services, socially distanced small bubbles (maximum of 10 at any time) and outdoor sessions targeting the most vulnerable. This was true until June, after which all Covid restrictions were lifted. However, whilst welcoming our normal operations, we remained vigilant and continue to be led by government, the National Youth Service and the local authority ensuring that we adapt our services to meet any future changes that may occur as a result of Covid19, to ensure we continue to best meet the needs of our local community.
Opening fully in the summer we launched with a celebratory extravaganza, Freedom, alongside free trips and excursions supporting excluded families and those financially disadvantaged. We understood that many families in Speke suffered increased hardship during the pandemic as we have since experienced more children presenting as hungry, families struggling and increased requests for financial assistance. We responded with food vouchers, free daily meals and increased our support around key calendar events such as Easter and Christmas ensuring young people and their families did not go without. Our post pandemic aim was to focus on reengagement and simply having fun.
The Eat Well : Stay Fit delivery plan over and above our wider provision aimed to promote health and well-being, encouraging young people to understand about the nutritional value of food, obesity, the importance of physical activity, being active and mental health through the promotion of relaxation and meditation. This was in the backdrop of Covid19 and a long period of isolation so young people were keen to engage and participate in physical activities and games. Despite Covid19 affecting the first half of the year, we were still able to achieve the following:
- Social Issues, Change and Cultural Diversity:
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
Prior to Covid, the National Crimebeat Panel awarded us with special commendations, both regionally and nationally for our Speke Out Against Crime programme, which acknowledged our innovation, creativity and unique approaches to engaging and raising awareness around the many different aspects of crime. This work, due to Covid, was ultimately delayed but restarted again in 2021/22. Protest Art produced a semi-permanent art-piece producing an 8-foot heart sculpture to challenge knife crime that with support from Culture Liverpool will go on tour through local libraries in 2022/23. Lyric Smash explored the lyrical content of music, the negative use of language and the glorification of crime, hate, gangs, abuse, intolerance, and anti-social behaviour and delivered workshops creating a rap song, Hurt Words, and video to drive positive messages. Pride and Diversity week formed part of the summer programme and through art, workshops and our annual Venny Pride event promoted love. Black History Month in October saw children engaged in projects to explore black culture, the Black Lives Matter movement and black history within Liverpool.
Our annual questionnaires told us that young people that participated in crime projects enjoyed them with 67% confirming they better understand dangers, such as gang, knife and hate crimes and 49% agreed they challenged attitudes and raised awareness on bullying and anti-social behaviour.
## - Arts, Cultural and Diversity:
Understanding that art is a powerful tool for self-expression, growth and learning and residing in Liverpool where culture is a key strategic driver for the city, we aim to harness this momentum to explore diversity, communities and people. This was achieved this year using different art techniques to tell stories allowing the young-people to express themselves. Highlights included Venny Pride raising diversity awareness, black history month workshops and City Explorers, which took young people on a historic/cultural tour of Liverpool including the cathedrals, World Museum, Liver Buildings, Hope Street and Pierhead, Ferry and Albert Dock, none of whom had visited them previously. This type of work supports a reconnection with the City, showcases Speke, boosts confidence and builds confidence by enabling work to be displayed and exhibited.
## - Personal Development:
Supporting the growth and development of our young people is a core aim achieved through structured activities, free play and targeted projects, which we were still able to achieve. Exploring important social issues is valuable for supporting citizenship, personal growth and understanding. Personal development sessions supported 161 covering topics that included: Body Image, Being Proud, Positive Mental Health, What Makes Us Happy, Venny in Bloom, Fantastically Great Women and Chill Beans/Yoga all promoting self-confidence and selfworth. In addition, this year staff supported the emotional needs of the young people who were struggling post pandemic and in particular addressing challenging behaviours and supporting them to reconnect and socialise with their friends. All the parents that completed our annual questionnaire reported increases in their child's self-confidence identifying, learning, making new friends, mixing better, increased activity and becoming more independent as contributing factors, which directly underpins our core values. Young people also are able to have their say and contribute towards project development, monitoring and evaluations through youth forums and annual questionnaires.
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**Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
## - Diversionary Activities:
This year we were able to reinstate a programme of trips, excursions and residentials. These were so important as many families had not had the opportunity to leave Speke since the start of the pandemic. This year we delivered 20 trips and 2 residentials that targeted school holidays and mischief night and included; Skipton, Ninja Warriors, Air Unlimited, Theatre trips, Liverpool tour, Blackpool, Wepre, Gulliver's World and Haigh Hall in Wigan. Our 2021 annual survey continued to show that young people rank residentials and trips as one of their favourite activities, with many saying that they have limited opportunities to leave Speke.
## - Health and Well Being:
Being healthy remains a key focus and we continue to provide activities that encourage the young people to think about what they eat and about making healthier lifestyle choices. Cookery was delivered both through the centre and online with food packages being delivered to those who wanted to participate. During lock down we provided fitness and yoga sessions to support general well-being. Staff also held chat sessions to support social interaction and reduce anxiety. Once reopened, we delivered 8x targeted healthy cookery sessions including food preparation opportunities alongside 3x workshops and associated display-boards that covered key aspects of nutrition. This was delivered in tandem with an overall emphasis of keep fit and promoting positive mental health.
## - Meals for All:
Food poverty remains a growing problem in Speke and we maintained a free food offer to young people during our after-school programme. Despite lockdowns, Meals for All remained active and we ensured free food was available and accessible whenever the Centre was open and working in partnership, we secured additional funds to enable the distribution of food vouchers and parcels to the most vulnerable families and young people. Once reopened, we returned to providing free hot meals as part of our after-school programme. Funding from HAF also ensured that we could continue this offer during our school holiday programmes. Post pandemic, increased hardship and growing concern over anticipated increases in the cost of living means that this issue will only grow. During the year we provided 4,541 free healthy hot meals, 90 festive food hampers, 83 Christmas stockings and 180 Easter Eggs.
## - Being Active:
Supporting physical activity became important after lockdown and is something we achieved through the playground, free-play and organised structured sessions. Valued by the young people sport and being active remains popular and has been the key focus of this year's delivery plan. Online exercise and yoga sessions challenged inactivity during lockdown as did the distribution of sport activity packs to the most vulnerable. Once we could open ‘being active' became a priority and staff delivered a programme of activity that included organised and team games that kept the young people active alongside special activities, which included Around the world involving a cycle project with cultural links, Venny Summer Olympics, boxing, dance, adventure sports and walks. The new boxing coach delivered free, fun and inclusive training sessions reaching all ages, sexes, capabilities and backgrounds.
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
Collectively, we delivered 240x sports sessions totalling 3,067 sporting opportunities. Interestingly, this year 91% of our young people thought their physical fitness had improved with 41% feeling fitter than a year ago. Similarly, parents also acknowledged improvements in their child's physical well-being.
At the end of the year, following feedback from the youth forum we relocated some play equipment to create a larger grassed area to support play and team games. These combined approaches help us to combat the rising levels of childhood obesity, which have only been exasperated since Covid.
## - Celebratory Events:
This year we held celebratory events to engage, bridge poverty and ensure inclusion in various local events and national festivities. We held 23x key events that included; Christmas, Halloween, Easter, Chinese New Year, Neighbours Day: Freedom, Valentine's Day and Shrove Tuesday. At the start of the year, when restrictions still existed some of these events will have been supported online such as the Easter Bunny delivering free Easter Eggs to young people's homes and activities being delivered to small bubbles.
## - Creativity and Participation:
Art remains a popular and valued part of our offer, supporting self-expression, creativity and personal satisfaction, whilst building confidence and enabling individual identity. Before June sessions were delivered online and art packs were distributed to those at home. Once reopened we delivered 86 targeted arts and craft sessions. In addition special projects worked across different genres including; drama, film, social media videos, visual art, dance and design. This enabled unique access to creative professionals and provided the opportunity to learn new skills and experience achievement.
## - Free Play:
The 2021 annual survey, showed that 71% of our young people ranked free play as their favourite activity. Our delivery included after school, weekend, youth club, detached and holiday programmes, which all enable and encourage free play. This underpins our core delivery by promoting, positive childhood experiences, play, imagination, exploration and friendships. Feedback also told us that 84% of the young people recognised that free play kept them active for 30 minutes plus, so it is also a crucial part of their wider health and wellbeing. We therefore continue to promote free play as well as using a carrot and stick approach to increase engagement and participation in wider social projects and programmes from which the young people benefit.
## - Business Planning:
The Charity held 5x management meetings, changed its constitution to a CIO, submitted its independently examined accounts and held its annual AGM. During which they appointed a new Chair and Treasurer with existing postholders receiving honorary positions and commendations for their hard work and dedicated commitment over many years. The organisation developed a new annual delivery plan to target the annual theme and to direct the years programme, held 3x Youth Forums, regularly reviewed/updated its policies including revisions to address Covid19, completed new risk assessments, reimagined its delivery model, completed its annual satisfaction monitoring, pursued and secured funding opportunities and updated the organisations sustainability plan. The logo is being professionally updated by a local graphic designer as is the website to update our marketing and online presence/profile. Broadening our partnership work, we also created a new detached youth coordination group to enhance and share knowledge around this important work area.
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**Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
## **PUBLIC BENEFIT**
Our activities deliver public benefit by the facilities and activities being accessible and targeted at all Children, Families and Carers in the area we serve. We believe that play is an enriching and crucial part of children's lives necessary for their holistic development. We provide a safe fun stimulating supportive environment for Children, Families and Carers which is free to access with no time limit thereby delivering public benefit. Social services also praise staff for support provided to those families with particular needs highlighting the difference we make to individual lives.
## **FINANCIAL REVIEW**
The results for the period and the Charity's position at 31 March 2022 are shown in the attached financial statements. Total incoming resources were £301,703 (of which £99,959 are funds which were transferred in from the unicorporated charity Speke Children's Environment Committee (registered charity number 504979) upon its closure. Total resources expended were £180,630 resulting in net incoming resources for the period of £121,073 - net incoming resources on the unrestricted funds of £58,963 and net incoming resources on the restricted funds of £62,110. At 31 March 2022 the balance on the unrestricted funds was £58,963 and the balance on the restricted fund £62,110 being £121,073 total funds. The restricted funds of £62,110 comprise £28,945 of restricted revenue funds for future project spend, and £33,165 Capital Funds for the new mini-bus.
The Charity occupies premises provided by Liverpool City Council within a negotiated relocation programme to facilitate Speke District regeneration in 2002. However, the longer term detail of this agreement is being determined. No value is placed on the premises in the Financial Statements.
## **RISK MANAGEMENT**
For each project/activity we produce a detailed risk assessment and these have been amended to include Covid19 and related government guidance. Monitoring of the identified risks is in place and the regularity of review for each is established. Fundraising sufficient resources to cover costs and deliver services is a managed risk through a strategic sustainability plan regularly monitored by the Committee.
## **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 £70,000 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 31 March 2022 were £58,963 and current business plans indicate the Charity has sufficient resources for planned activity but fund raising and the development of the reserve is an ongoing objective for financial stability and sustainability.
## **FUTURE PLANS**
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
The Charity has now reinstated all of its normal services as Covid19 restrictions have been removed. A new delivery model will now allow us to reach more families and young people who are less able to travel to our main premises or are currently disengaged altogether. These approaches will help us to redress the continued reduction in play and youth provision across Speke over the last 10 years as other services and providers have been lost to the area. This will need to be reviewed.
## **EVENTS SINCE THE YEAR END**
Wider projects have been reinstated and the Delivery Plan, Speke Out Against Crime, has been guiding our work. The summer programme delivered targeted activities, open access, popular residentials, trips and excursions. Special measures were targeted at young people from the Afghanistan families living at the Crowne Plaza to better help support and facilitate their integration into the local community. An exciting opportunity has allowed our young people to participate in an international arts education programme, The World Reimagined, which revisited transatlantic slavery and enabled new understanding, perspectives and learning. We also secured funding to purchase a minibus in March 2022, which will support increased trips, deliver cost savings and support our detached youth teams.
## **VOLUNTEERS**
Volunteers are a valuable resource for the Charity. This includes the Trustees, specific projects volunteers and individuals undertaking work placement opportunities.
## **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).
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.
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## **Speke Children's Environment Committee**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **TRUSTEES' REPORT**
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.
This report was approved by the Board of Trustees on 03/02/2023
Paula Shaw Trustee
page 11
**Speke Children's Environment Committee**
## **INDEPENDENT EXAMINER'S STATEMENT**
## **FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SPEKE CHILDREN'S ENVIRONMENT COMMITTEE**
I report on the accounts of the charity for the 375 day period ended 31/03/2022 .
## **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 (the Act).
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
## **INDEPENDENT EXAMINERS STATEMENT**
The charity's gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of ACCA.
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: 03/02/2023
Harvey Guinan LLP Chartered Certified Accountants Unit 17, Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH 01517097797
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## **Speke Children's Environment Committee**
## **Statement of Financial Activities for the year ended 31/03/2022**
|**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**
**Net funds carried forward**|**Unrestricted**
**funds**
**£**
59,558
**59,558**
595
**595**
**58,963**
**58,963**
**58,963**|**Restricted**
**funds**
**£**
242,145
**242,145**
180,035
**180,035**
**62,110**
**62,110**
**62,110**|**2022**
**Total**
**£**
301,703|
|---|---|---|---|
||||**301,703**|
||||180,630|
||||**180,630**|
||||**121,073**
**121,073**|
||||**121,073**|
This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
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## **Speke Children's Environment Committee**
|**BALANCE SHEET AT 31/03/2022**
**Notes**
**FIXED ASSETS**
Tangible assets
4
**CURRENT ASSETS**
Debtors (amounts falling due within one year)
5
Cash at bank and in hand
**CREDITORS: Amounts falling due within one year**
6
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**RESERVES**
**Unrestricted funds**
**7**
General fund
**Restricted funds**
**8**|27,407
111,548
138,955
51,047|**2022**
**£**
33,165
87,908|
|---|---|---|
|||121,073|
|||58,963
**62,110**|
|||121,073|
## **Approved by the board of trustees on 03/02/2023 and signed on their behalf by**
**----- Start of picture text -----**
.............................
**----- End of picture text -----**
............................. Paula Shaw Trustee
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**Speke Children's Environment Committee**
## **NOTES TO THE ACCOUNTS FOR THE 375 DAY PERIOD ENDED 31/03/2022**
## **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.
## **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.
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**Speke Children's Environment Committee**
## **1f. Depreciation**
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
No depreciation has been provided on the minibus as it was purchased at the year end and considered not to have suffered impairment since acquisition. The Fixed Asset note details the Asset.
## **1g. Pension Costs**
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.
## **1h. Turnover**
Turnover represents the invoiced value of goods and services supplied by the company, net of value added tax and trade discounts.
## **1i. 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.
## **1j. Policy For Preparation Of Accounts**
At the time of approving the accounts and as detailed in the Trustees' report the Trustees have considered the impact of Covid-19 on the charity and the Trustees have a reasonable expectation that the charity has adequate resources 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.
The Covid-19 pandemic had an effect on delivery but since restrictions have lifted the Charity has continued to follow covid safe practices and procedures and resumed normal activity. The Trustees have considered covid 19 and continue to adopt the going concern basis of accounting in preparing the accounts.
## **1k. Debtors Policy**
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid after taking account of any discount due.
## **1l. Creditors And Provisions Policy**
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.
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## **Speke Children's Environment Committee**
## **1m. Cash At Bank And In Hand Policy**
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.
## **1n. Financial Instruments Policy**
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.
## **2. DIRECTORS AND EMPLOYEES**
Particulars of employees (including directors) are shown below:
|Employee costs during the 375 day period amounted to:
Wages and salaries
Pension costs
The average weekly numbers of employees during the 375 day period were as
follows:
Management and administration|**2022**
**£**
71,898
18,797
90,695
**2022**
**No.**
**No.**
5
5|
|---|---|
## **3. PENSION CONTRIBUTIONS**
|**3. PENSION CONTRIBUTIONS**||
|---|---|
|Pension contributions|**2022**
**£**
18,797|
||18,797|
page 17
**Speke Children's Environment Committee**
## **4. TANGIBLE FIXED ASSETS**
|**Cost**
Additions
At 31/03/2022
**Depreciation**
At 31/03/2022
**Net Book Amounts**
At 31/03/2022
**5. DEBTORS**
Amounts falling due within one year:
Other debtors
**6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Taxation and social security
Other creditors|**Commercial**
**Vehicles**
**£**
33,165
33,165
-
33,165|**Total**
**£**
33,165
33,165
-
33,165
**2022**
**£**
27,407|
|---|---|---|
|||27,407|
|||**2022**
**£**
2,596
48,451|
|||51,047|
page 18
## **Speke Children's Environment Committee**
## **7. UNRESTRICTED FUNDS**
General fund
|**Brought**
**forward**
**£**
-
-|**Incoming**
**resources**
**£**
59,558
59,558|**Outgoing**
**resources**
**£**
(595)
(595)|**Transfers**
**£**
-
-|**Carried**
**forward**
**£**
58,963|
|---|---|---|---|---|
|||||58,963|
## **8. RESTRICTED FUNDS**
|City of Liverpool via Five Children & Families Trust
Small Project Grants
Channelled Grants
LCVS
Holiday Activities and Food Programme (HAF)
MPAC
Henry Smith Foundation
St. Ambrose Youth Base
Police Crime Commissioner
BBC Children in Need
Steve Morgan Foundation
Liverpool City Council Councillors Support
Building Fund
South Liverpool Homes
Community Foundation - High Sherriff
Children in Need/DCMS
Mayoral Neighbourhood Fund|**Brought**
**forward**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Incoming**
**resources**
**£**
43,880
195
1,000
2,997
30,593
5,820
34,300
3,290
6,476
23,070
7,200
14,000
6,637
10,260
1,180
48,947
2,300
242,145|**Outgoing**
**resources**
**£**
(43,880)
-
-
(2,997)
(30,313)
(4,679)
(34,300)
(3,290)
(5,476)
(23,070)
(1,490)
(6,681)
-
(1,549)
(1,180)
(18,830)
(2,300)
(180,035)|**Transfers**
**£**
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Carried**
**forward**
**£**
-
195
1,000
-
280
1,141
-
-
1,000
-
5,710
7,319
6,637
8,711
-
30,117
-|
|---|---|---|---|---|---|
||||||62,110|
## **City of Liverpool via Five Children & Families Trust**
Funds to support the delivery of the youth and play services in Speke
## **Small Project Grants**
Funds for children's activities and events
## **Channelled Grants**
Funds for a young people's drama project
## **LCVS**
Opal half term activity funding
## **Holiday Activities and Food Programme (HAF)**
Funds to deliver food and activities during the summer holiday programmes
## **MPAC**
page 19
**Speke Children's Environment Committee**
## **8. RESTRICTED FUNDS**
Funds supporting activity and equipment for young people
## **Henry Smith Foundation**
Salary support
## **St. Ambrose Youth Base**
Funding for activities with young people
## **Police Crime Commissioner**
Funds for delivering children's activity
## **BBC Children in Need**
Funds for delivering children's activity
## **Steve Morgan Foundation**
Funds to deliver satellite services in east and west Speke and provide a part time detached youth work service
## **Liverpool City Council Councillors Support**
Funds for delivering children's activities and resources
## **Building Fund**
Funds for building maintenance and emergencies
## **South Liverpool Homes**
Funding for activities with young people and equipment
## **Community Foundation - High Sherriff**
Funds for special projects
## **Children in Need/DCMS**
Capital funds for a minibus and funds for activity equipment
## **Mayoral Neighbourhood Fund**
Funds for repairs to play equipment
page 20
## **Speke Children's Environment Committee**
## **9. NET ASSETS BY FUND**
|Tangible Fixed Assets
Net Current Assets/(Liabilities)|**Unrestricted**
**Funds**
-
58,963
58,963|**Restricted**
**Funds**
33,165
28,945
62,110|**Total**
**Funds**
33,165
87,908
121,073|
|---|---|---|---|
## **10. GENERAL INFORMATION**
Speke Children's Environment Committee (Registered Charity Number 1193878) is a charitable incorporated organisation and incorporated in England and Wales. Its registered office is 54 Conleach Road, Speke, Liverpool, L24 0TR. The accounts are stated in sterling, the functional currency of the company.
## **11. TAX STATUS**
Speke Children's Environment Committee is a registered charity and all the activity is in furtherance of our charitable objects therefore we claim exemption from corporation tax.
page 21
**Speke Children's Environment Committee**
## **12. INCOMING RESOURCES**
|South Liverpool Homes
Police Crime Commissioner
MPAC
City of Liverpool via Five Children
BBC Children in Need
Henry Smith Foundation
Steve Morgan Foundation
Holiday Activities and Food Programme (HAF)
St. Ambrose Youth Base
LCVS Opal Half Term Funding
Liverpool City Council Councillors Support
Funds transferred from SCEC Unincorporated Charity 504979
Sundry Income and Donations|**2022**
7,200
1,000
2,000
43,880
71,562
17,150
7,200
30,593
3,290
2,997
14,000
99,959
872
301,703|
|---|---|
## **13. EXPENDED RESOURCES**
|Activities, trips and projects
Insurance
Premises Costs
Staff Costs
Administration Costs
Governance
Activity and Play Equipment|**2022**
65,142
679
5,139
90,695
712
3,835
14,428
180,630|
|---|---|
page 22