Company Registration Number.. 14976445 Charity Numbor= 1203970 East Wav8rtr88 and Childwall Community Association IA cOmY INnited by guarantee. not having a share capitall Annual Report and Unaudited Financial Statements for the financial period from 3 Juty 2023 (date of incorporation) to 31 December 2024
East Wavertree and Chlldwall Communlty Assoclatlon IA company Ilmlled by guaranto•, not havlng a shar• ca1) CONTENTS Page Reference and Administrative Infomation Trustees. Annu81 Report Statement of Trustees, RespsibilitieS Independent Examinerfs Report Stslemenl of Financial Activities Summary Income and Expenditure Account 10 8alance She81 Statement of Cash Flows 12 Notes to the Financial Stalernents 13-18
East Wavertree and Chlldwall Communlty Assoclatlon IA company Ilmlled by guaranto0, not havlng a share capltsll REFERENCE AND ADMINISTRATIVE INFORMATION Trustee$ Gtundy IApp)intsd 3 July 20231 Shirfey Coltenden IAprK)inted 3 July 20231 SlephÈn Kerr IAprM)Inled 31 July 20241 Brian Yates IApwJinled 3 July 20231 Elizabeth Potter IAprK>inted 3 July 20231 Vivian Kerr (Appointed 3 July 20231 Gary Hudd8Ston IApp(Mnted 3 July 20231 Suzann8 Mclntosh IApFx)inted 3 Juty 2023, R8sign8d 31 Juty 20241 Charlty Number In England and Wlales 1203970 Company R•9lstratlon Number 14976445 Reglstered Offic• and Prlnclpal Address 129a Ounb8bin Road Liverp Mersey5ide L16 7QQ Ind•p•nd•nt Examln•r Lang8rs MN Limlt•d charte Cerbfied Acc4Juntants &10 Gallgy Road Cheadkg Cheshire SK81PY
East Wavertree and Chlldwall Communlty Assoclatlon IA crmpany Ilmlted by guaraThto0, not havlng a share capltsll TRUSTEES. ANNUAL REPORT for the finanal p8riod from 3 Juty 2023 Idat8 of in(x>rp0rati(I to 31 D8cAmb8r 2024 The trustees psent their Twslees. Annual RerM)rt. wnbining the D1Ctors. Report and Truslees, Report. ané the naudit8d lin8nci81 statements for Ihe financial p8ri0d from 3 July 2023 Idat& of incorwrationl lo 31 D8cember 2024. Th8 finana81 statements 8r8 prepared in wrth the Compani88 Act 2(M)6, FRS 102'Th8 Financi81 R8porhrrfJ Standard applicable in th8 UK and Republic of IreL4nd" and A(xx)untiry and Reporting by Charit18s'. Statement of R8commended Practice applicab to charili8s prepariryj their financial stat8m8nts in accordance with th8 Fin8nci81 Reporting Standard 3pplKatAe in the UK and Republic ol Irelaj IFRS 1021. The Trustees, Report Contai the Inlorrnation required lo be provided in the Tru51ee5' Annual Report under the Slalemenl of Recommended Practice ISORPI guideh"nes. The tyuslees of Ihe chanty a also charity trustees for the purrx)se of ¢harily law and under the charitys o)nsb"lut1 are known as m¢mbers of the tx)ard of trustess. In thi$ report the Irus18es of East Wavertree and Chillwall crmunity AssociaOn present a Summary of its purpose, governance, 8Ctvities, achNgvements and finances for Ihe financial pericxl 31 December 2024. The Charity is a regist8red charity and here the rep)rt and resurts are presented in a fomi which ¢ompli8s with the r8quirem8nts of the Compani8s Act 2(Th and, alihough not obliged lo cornrAy with th8 Statem8nt of R8comm8nded Practice appli08b in the UK and Reput4ic of Ireland FRS 102. Ihe L¥ganisalion has implemented it5 reccfflm8ndalions where relevanl in IhE5e financial stalernenls. Mls•lon, Obl•ctlv•$ and Strai•gy The objects of the charity a for the publK ben8fi1 as folkAvs.' 1.2 promote the benefit of th8 residents ol East Wavertrae and Childwall and th8 neightM)uthood Ica118d Ih8 area of ben8fifi wt)1 dislin¢on of gend8r, sexual orientation, race. pdiliG81, religious or other opinions by worf(Ing in partnership with the lor21 authonties, voluntary and olherorganisalions in order lo provKJe facilit5 in Ihe inlerests ol%)rial wemare for recr881ion and leisure. 1.3 to prornole community participation in heatthy recreation, including tennis. bovA$ and other activities deemed appropriate by the 8wcialiw. 1.4 thi¥ pro¥bJW may b? r¢nded by spgry81 r•sotion bul onty with Ihg prior writl$n wnjent of th9 commission. Stru¢tur•, Gov•rnan¢• •nd Manwm•nt Stru¢tur• The Charity is a company limited by gvaranlee registered 3 July 2023. Charity registration was obtained 13 July 2023. G0Man¢• The Charity is govemed ty Mernorandum and ol AssociatN)n dated 3 Juty 2023. Manag8menl CornrnItt89 Mansgemenl Committee ManagerDent Committee consts ol tho Tmsteos and Yresentave$ of Iho tonTris, soual sactions. Revlew ol Aeti¥ltl•8, Achievements and Perfomian¢e The maln actlvibes of the Assooaiion remain Ihe proMsh)n of W8On fac+11$ for the Ioc81 communtty providlng tennis courts. a bowlin9 green an¢ a community hall lor use by our sectioThs and hi by other groups. Both the tennis and trK)S sections ¢ontiThue lo do well and maintain Ih•r rrembership levels e$te the Current economic ¢limale. The lennis section offerjuniorand senior ccMnpelitNe lennis in bolh nter and summer leagues, and offer social tennis sessions for mixed ability, age and sex. We also pLgy host lo the Liv8rpool Veterans Iov8r So's) durin9 the summer months. There 15 lennis coaching oppowlunili8s for 81 wJ8S. tx)th group and indivKlual coaching is available and 5pon50red coaching lor lanted junior5. Our bo$ sethion offer erowm green lthing and atthough do not rake part in kague matches there a multiple opportunities throughout the year for frien¢Jly interactiM vrilh other bovls clubs. Our gen is open from April to September with pL8y every day. during wnier we offer in¢kw boweL% which is well attended and continues to keep our bowlers active al year rwnd. We offer taster sessions and $$ to equipment in(Auding tx)wling aids for the disabled. The community hall is home to a thriving Balkt Sch and a grong Tatde Tennis team wth additional groups for whist drives and Tai Chi. We are aL80 used as an ekntion poling stab'on and a meeting space for loGql community groups. We have made signffjoni investrnent in wrcommunty hall in the lasi 18 monlhs oplaung the roof and renovating the
East Wavertree and Chlldwall Communlty Assoclatlon IA crmpany Ilmlted by guaraThto0, not havlng a share capltsll TRUSTEES. ANNUAL REPORT for the financial p8riod from 3 Juty 2023 (date of in(x)rporationl to 31 DeceMr 2024 5pruThJ floor. This should sland us in gwd stead now for the next 10-15 years. This is ourfirst reporting period following the change to transfer the tharityto being a lirniled company and think the ch3nges we have rnade to the legal structure ol the association and the subsidiary swal dub mean we can protect our assets and byhat we provlde for a further 70 yeats. Our board of trustees Continue to operate in Ihe interESts the charity, wthout temuneration. and are thanked for their efforts. Flnan¢lal R•vlew Th8 r8sulls for th8 financ#al pèriod aTr set oul on pw 9 and athlits.onl noles are provided shomring income and expenditure in greater delail. Flnancl81 Results At the end of the finanaal period th8 ch8nty has assels 01 £605.585 and li8.11.e5 of £4,607. The n8t a588ts of the charty are £600.978 R•sorvo8 Po8ltlon and Poll¢y The Assrtiabon resÈrve policy ino)rporates s6th.ng aside suffi¢4ent fvnds fulure obloath)ns. adhering to rUlatory standards. and tonducling pnle evaluations. ReseNes ar& hell In Sawng acwunls are kno¥vn as th8'Sinking Funds, for each of the secliorbs Aswiaiion. Bow&. Tennis aThJ &xial Club. These awunts are managed by the A$srKiation and are reviewed lo ensure that market Inte$t rates are obtained. The $e¢tions ¢8n use these funds for major purchases or ¢osls wl covered by membership fees, wilh the approv81 of the As$o¢ialion Committee. EK¢e8s section funds are transferred to the sinkn'ng funds each financial ar to ensu lh are ¢stantty replenished. At the end of the 2024 financial year reserves stCd at £223.000. Princlpal Risks and Uncertalnties Financial R15ks." These imiofve cash Ibw Issues, credit risks. or fflathel fluctualn5 Ihat C8n itnpacl the A550cialion's financial health. Primary risks in this area indude energy costs and falls in membtstship. Thè associalion users a brokor to seek out the best energy deals the Maet and has m•Je charwjes to redu ils use of energy in ils buildings. The AsscKlatlon always Iries 10 maintain li membership numbers by adverts"$ing. keepiry il fees competsllve and ensuring Is lacllities affj of a high stsndarrj. Regulatory and Compliance Risks.. Changes in laws or falure to compty with regulats.ons can bad to pgnalties or operational disruptions. The change in status to ts¥o limiled companies and 8 charity has introduced new requiremenl for record k&eping and reporting lo Companies House, the InLgnd Rev8nu9 and thg Charibes Commission. The Assttiation will ensure Ihal il is always Cnpl•an1 in Ihese a rnatter through its rMMilIe8 and the use of third parties lo 8S5isI Nwlh prepardlion and submission. Reputational Risk5.' N8galive publicity or evenls that ha Ihe ASsocia.0nS imag8 affect cuslom8r trust and relationships. Thè Associaiion hokjs wularevents 10 meti wth tho local eommunity and encourage them to come and share the facilities. Thè Associaiion has 8 safeguarQiNJ Offir ensu that everyone can use its facilities without risk ol harm or discrimination. Trustos Tho Irusl80s who seNed IhroughLMrt tho finan(•al perw)d. oxcept as Th)led. as follows.. Alice Grundy IApwnled 3 Juty 20231 Shirley Cottenden (Appointed 3 July 20231 Stephen Kerr (Apwinted 31 Juty 20241 Brian Yate5 (Appointed 3 Juty 20231 Elizabeth Potter (Appointeij 3 Juty 20231 Vivian Kerr (Apprnted 3 Juty 20231 Gary Huddleston IApwinted 3 Juty 2023} Suzanne Mclnlosh (Appointed 3 Juty 2023. Resigned 31 July 20241 In a¢¢Ordan with the ConslitutK>n. Ihe trustees reti by rolabon and. bw.ng eligible. offer themselves for rle¢tion. Trustees serve terms of 3 years and may serve up ¢0 3 ¢SeCUte tem)s. Compllance wlth Sector-wlde Leglslatlon and Standards The chanty engages praCte with legislats'on, stsndards and cod8s thich are dev8bp8d for th8 sector. East Wavertree and Childwall Cornmunity As%)aation subscribes to ar*J is Cornlant wth the fdlowing.. The Companies Act 2006 The Charities SORP IFRS 102
East Wavertree and Chlldwall Communlty Assoclatlon IA cr*mpany Ilmlted by guaraThto0, not havlng a share ca1) TRUSTEES. ANNUAL REPORT for the financial p8ri0d from 3 Juty 2023 (date of in(x)rporationl to 31 Decemr 2024 Approved by the Board of Twustees on 31 March 2025 and signed on its behalf by: Allce Grundy Trustee Stephen Kerr Trustee
East Wavertree and Chlldwall Communlty Assoclatlon IA company Ilmlted by guarantee, not havlng a share capltsll STATEMENT OF TRUSTEES. RESPONSIBILITIES for the finanual p8riod from 3 Juty 2023 Idat8 of incorwratsonl lo 31 D&mb8r 2024 The trustees. who are also éire¢tors of East Waverfree and ChlwaI Community Assocaaiion for the purposes of company law, are responsible for preparing the financial statements in acttjrdance with applitsbk law and regulations. Company law requires Ih8 tnjstees 8S the directors to prep8r8 fina18181818rnents for eath fin8nci81 year. Und8r th8t law th8 trustee5 hav8 818cted to prepare the finala1 statements in 8ccordance wth United KirvJdom Generally Aecept8d Accounting Practice (Uniied .gdoM Accounting Standards and appli&qbl8 18wI including FRS102 "Th8 Financial Reporting Standard applicable in the UK and Republic of Ireland" Under company law the trustee5 must not approve the financial statements unless they are satisfied that they give a tnR and fair view of the slate of affairs of the charty and of the net incoffle or expenditure of the charity for that periLYJ. In pr¥paring these finan¢ial slalements. th¢ bustees afy wuired to". sele¢l sullable a¢¢ountlng wlides and app Ihem consislenlly-. make judgements and eslimales that are reasonabk and Prudent., state whether the financial ststements have been prepared in accordance with the relevant financi81 reporting framework, identify Ihose stsndards. and nole the effect and Ihe re350ns for any material departure from those standards,. and prepar8 the financial sta18meThts on th8 goirg concm basis unl8ss il is inappropriate to presume that Ihe charity will continue in cperalicffj. Th8 trus188s confirm Ih8t Ih8y have CLPIled With the above requiTrm8nts in weparing th8 financlal st8t8rnent5. The trustees a reswsible for keeping adequate accounts.ng rerS that are sufficient to show and explain the charity's transactions and discbse vnlh 8$Onable accuracy at any ts.me the finan¢Jal wsitson ofthe charity ancj enab them lo ensure that Ihe financial slalements C4)mpty 1h the Companies Act 2006. Th&y are also responsible for safeguarding the assets ol the charty and hence for taking reasonab steps for th? prevents.on and ¢election ol fraud and olh8r Irregularit18S. Approv•d by the Board of Tw$tee$ on 31 Morch 2025 and $lgned on lis behalf by: All¢0 Grundy Trustee St¢phon K¢vr Trustee
East Wavertree and Childwall Community Association IA company limited by guarantee, not having a share capital) INDEPENDENT EXAMINER'S REPORT TO THE BOARD OF TRUSTEES OF EAST WAVERTREE AND CHILDWALL COMMUNITY ASSOCIATION I have examined Ihe finanoal stalemenls of Ihe Charity for the financial period Irom 3 July 2023 (dale of incorporation) to 31 December 2024. whicb comprise Ihe Statement of Financial A¢b"vib"es. Ihe Summary Income ancl Expenditure Ac¢ounl, the Balance Sheet, the Slatemenl of Cash Fkn and the lated notgs. Thi8 report is made scA81y lo th8charity's members. as a body. in acuydanrwth Chapt8r3of Part 16 ofth8 Comp8nies Act 2006. My work has been undertaken w thal I nNght rMp1k the financial statements that I hav8 been engag8d to compile, rert to the Board of Trustees that I have done so, and state Ihose matters that I have agreed to State lo the in thi5 report and lor no other purpose. To the fullest exlent perrnitted by law, I do not accept or 8S5urne responsibility to anyone other than Ihe charity and th8 charitys m8mb8rs. as a t¥>Jy. formy work. orfor thi5 r8POrt. Respective respon5ibilitios of trustee5 and examinèr The chantys Irustees Iwho are also the d1CrS of the wmpany forth6 rpS of c£Jmpany lawl are responsi? for the pr$paraiion of Ihe financial slatements in a¢¢Ordan wth Ihe requ1ments of the Companies A¢t 2006. The charity's trustees consider that an audit Is not r8quir8d for ¢his finan(aal p8ri¢yY under Chapter 3 of Part 18 of ih8 Compani8s Act 2006 and that an independent exarninalion 1$ required. tt is my responsibility ¢0.. exarning the financial $tatemgnts under section 145 of the Act.. follow the procedures laid do%w by the gerTal Directions giv¢n by Ihg Charity Crynmission undgr ¥g¢tiw 145151 of the Chanlie5 Act 2011.. and slate whether paiticular matt8r5 have come to rny 8tt&ntM. Bas1• ol Ind•p•nd•nt •xamln•rf8 r•port My examination was carried oul in acccKda1 th Ihe general Direcbons given by the Chartly Commission. An examinatlon includes a rewewof Ihe accounting records kept by the tharityand ao)mparison ofihe flnanclal statements presented with those records. It also indudes consKler8ts"on of 8ny unusual items or disclosures in the financi81 statements and seeking explanations Irom the trustees cA)n(tming any such matters. The procedures undertaken do not provide all the evidence Ihat would be required in an audit and Sequen11Y no opinion is given as to whether the accounts present a'lrue and fairf view and the report is limiteij ¢0 Ihose matters set oul in the s18tsrnent bebw. Independent examlnerf8 Statement Since the Cornpany s gross income eXcjj £250.CMJO your exarnin8r must be a rnember of a body li518d in section 145 of Ihe 2011 Act. I confimi thai i am qualthed to undèrtake thè èxamination beeausè l a member of Thè Associauon ol Chartèmé Cèrtified Acecxjnnl$, which is one of Ihe lisied bodies. In connection with my examinatM, rKJ matter has come lo my attention whKh 9ives me cause to believe that in, any material respect.. accounting r8¢(wds %%re nol kept in aCt0rda with $8Cbon 386 01 th& Companios Act 2006 the finan¢ial statements do Th)¢ ac)yd 1h those aUnti records the financial stalernenls do not mplY wlh the accounliry requirements of Ihe Charities Act the financial st8ternenls have nol been prepared in accordance with the accounting requirernenis of section 396 of the Companies Acl 2006 and with the methods and principlesof the Statement of Recomrnended Practice applicabKg to charities preparing their accunlS in 8C0Jrd¢e with th8 Financial Reporting StAndard applicable in Ihe UK and Republic of Ireland IFRS1021 there is further infomiation neJad lora pmperundwstandiThJ ol accounts to bè reac1. I have no con¢ems ané have come a¢ross nooihw mattets in cOn)n th the e¥aminatKJn to whic attention shouky be drawn In this report in order to enabk a proper UndersIaling of the finanaal statements lo be reached. Steven Nixon Bsc (Honsl FCCA LANGERS MN LIMITED Chartered Certified Accountsnts and Registered Audilors &10 Galley Road Chpadle Cheshire SK8 1PY 1 April 2025
East Wavertree and Chlldwall Communlty Assoclatlon IA company Ilmlted by guarantee, not haylng a share capltsll STATEMENT OF FINANCIAL ACTIVITIES for th8 finanual p8riod from 3 July 2023 Idat8 of in(x>rporatsonl lo 31 D8cAmb8r 2024 Unrestricted Funds Dec 24 Total Funds Dec 24 In¢om• Donations and legaties CharilatrAe activities Recreab'on activities Other trading activities Inveslrnent5 Other income 44,797 44.797 24,083 3,040 22,301 601,019 24,083 3,040 22,301 601,019 4A Total In¢om• 695.240 695.240 Expendltur• Ch8rilaNe actiwties 94,262 94.262 N•t In¢omol1¢xndI1r?l 600.978 600.978 Transfer5 b8lw8en fund5 Net movoment in funds for the financlal period 800,978 600,978 Totsl fvnd• at th• •nd of th• y•ar 600.978 600,978 The sIatswnI of Financial A1vilieS Includes all gains and bsses recL)Jnised in the financ4al period. All income and expenditure relqle to wtinuir¥J aclivitvas. The rte8 c•) pages 13 10 18 fcrfm part of th?finantial $tat8m8n
East Wavertree and Chlldwall Communlty Assoclatlon IA company Ilmlted by guarantee, not havlng a share capltsll SUMMARY INCOME AND EXPENDITURE ACCOUNT for th8 finanual p8riod from 3 Juty 2023 Idat8 of incorporatsonl to 31 D81%mb8r 2024 Ststement of Flnan¢fjo1 A¢tfjvrtles De¢ 24 Gross inwme Vnr8strK1 ftjnds 695.240 695.240 Total Incoffle Total expendlture 695.240 194,2621 Nèt In¢om•ll•xpendftur•l 600.978 The chanly has no recognis8d 9ains orh)sses olhef than Ihe swpkjs and cash Ik)ws for Ihe financial P8riCAY. The results for the financial ri(my have been cal¢ulaled on the hislorica (x)s¢ basis. The rte8 c•) pages 13 10 18 fcrfm part of th?finantial $tat8m8n 10
East Wavertree and Chlldwall Communlty Assoclatlon IA crmpany Ilmlted by guaraThto•, not havlng a shar• capltsll Company Number.. 14976445 BALANCE SHEET as at 31 December 2024 De¢ 24 Notes Fixed Assets Tangible a55ets Inve51fflent5 363,263 10 363,264 Curren¢ A$gets Debtors Cash at bank and in hand 11 12 3.771 238,550 242,321 Credltors.. Amounts falllng due wlthln one yoar 13 14,6071 N•t Curr•nt AssetsllUablllt1•81 237,714 Total Ag9•ts hs• Curr•nt Uablllll 600.978 Fund8 General fund lunrestrictedl 600.978 Total fund# 61KI,978 Thase finanoal siat¢menls have beèn pf6par•d kn 8£ecdart8 wth thè spedal provIOn$ rlaUng to sm811 eompani8s wbthin Part 15 01 the Companios Aci 2(1)6. For the finan¢Jal period from 3 Juty 2023 Idate ol WKorwrationl to 31 Doc8mb8r 2024 the charity was 8nts'tl8d to exemption Irom audil under secl)n 477 of Ihe Comwies 2006., nolKe has b88n deposiled under sectson 476. The tN3lees ¢onflrrn Ihat the M¢Mr¥ have not required the ccKnpany ¢0 obtaln an audit of Its fln8n¢ial $18lem9nts for th8 ffnaneial ritsd in ques11¢ in aethrdanee With ti0Th 476 ofthè Companies Acl 20C6. Th8 tru51885 acknowledge Iheir r8sponsibili118s lor 8nsuring that th8 charity keeps aCLY)unting r8cord5 which cornply wrth section 386 and for preparing financial slalements which give a true and fair Viewofthe stale of affairs ofth8 ch8rity as al the end of the financial period and ol ils profil and k)ss for the financk41 penod in accordance with the requiretnent5 of 5eclion5 394 and 395 and which otheSe cotnpty viilh lequiren1S of Ihe Companies Act 28 relating to rinan¢i81 Slatements. so far as ap1¢ale lo charity. Appro¥•d by the Br of Tru$t••g and •uthorls•d for Issue on 31 March 2025 and sn• on 1¢$ behaw by Alice Grundy Tru51ee Stsphen Kerr Truste• The rte8 c•) pages 13 10 18 fcrfm part of th?finantial $tat8m8n 11
East Wavertree and Chlldwall Communlty Assoclatlon STATEMENT OF CASH FLOWS for the financial period from 3 Juty 2023 (date of In>[pOr8(I to 31 Decernber 2024 Dec 24 Notes Cash Ilows Irom Operan$ a¢tl¥ltles Net movement in funds Adjustmenls for. Transfer from previous entity-non Cash items D¥preryalion Intarèsl receivab and similgr inwne Dividends receivable 61x1,978 1376.6791 14,403 16.2751 116,0261 216.401 Movement5 in working capital.. Movement in debtors Movement in creditors 135 11,1681 Cash nerated from operalicffis 215.368 Cash flo from Inv•8tlno a¢tlvlll•8 Interest received Dividends received 6,182 17,000 Net ¥h lused Inyg¢rroted from intrn9t actiwlie 238,550 Cash and cash equlvalents at tho end of the year 12 238,550 12
East Wavertree and Childwall Community Association IA company limited by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the financial period from 3 Juty 2023 Idate of incorporation) to 31 Decernber 2024 GENERAL INFORMATION East Wavertree and Chikjwall Community Asso¢iats"on 1$ a o)mpany limited by guarantee incorporated in England. The registed offi¢e ol th& ¢haiily 1$ 129a Dunbabin Road. Liverpod. Mersèysde. L16 7QQ which 1$ also the principal ac@ of business of th& chanty. Th8 finanal sta18rn8nts have been presen18d in Pound (£1 which is also the fun¢tional wrrgncy of Ih8 Charity. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES The following accounting poliLyes have been apyli8d consistentty in d881ing with item5 which 8re o)n5idered material in relation to Ihe chanty'5 financial staternents. Ba•18 ol pr•parallon Thtr finantial gialemenis have been propared the gtyng 0)n¢em basts urtr the historical cost Convention. modified lo Incltsde cerlain items at fair value. Th8 financol statemènts have been pr8pared in accordance with the St2lemenl of Recommended Practice ISORPI 'AthYJuntsng and Reporting by Charities preparing their accounts in accordance with the FinarKial Repryl'r4J Stsndard Kable in the UK8nd Republic of Ireland FRS 102.. A¥ by th? COrnpan$ Ad 2006. lh¢ tharity has varigd the standard fomats in that for tho Slatem8nt of Financial Aclivilie5 and the Balance Sheet. D8partur8s frorn the standard fomals are to cornply wilh the requirem8nls of the Charities SORP and are In compliance wilh section 4.7. 10.6 and 15.2 of that SORP. Stat•m•nt ol ¢ompllan The financial siatemenls ol the charity for Ihe fin8rKial pethxl ended 31 Decernber 2024 have be8n preparad on the 90in9 corKem basis and in 8ccor¢ance vAth the Sl8temenl of Recommended Preclice ISORPI 'Accounling and Rewrting by Charilies preparing their aoxunts in accordance the Financial Reporting Standard applicable in Ihe UK and Repub&'c of Ireland FRS 102.. Fund accountlng The fdk)wing are the cal8gJ15 of lunds maintained.. R•8trfet•d lunds Resiricied funds rèpresent income reeer¥ed whh ean onty be used path'euLgr purposes, as spedfied by the donors. Such purposes are within Ihe overnll objecbves ol the charity. Unr•$¢rldod fvnd• unsIr1¢1e funds c(¥)slst ol General funds. . Gener81 funds represent affojnts vthich are expendabk at the dis(xetion of the b08rd, in furtherance of the objectives of Ihe chanty. Incorno Incorne is cognised by indUSn in the Statement of Finwal Acti%Abes onty wthefi the Charity is legally entiued to Ihe income, perfomance condibons attached Io Ihe itemlsl of income have been met. Y)e amounts involved can be measu with suffioent reliabihty and il is pr(thb trat Ihe income wll be received by the chanty. Donatfjons and legacles Voluntary In¢ome Is re¢eived by way of dt)natKl and 9ffls and is A)ckJde¢l in ful In the ststement of financial aelivities sthen receivab. Income from charltabk actlvltles Incorne frorn charitsble activities include incl8 from Ihe pn)ViSK)n of recr881ion service5. Investments Inc(me from Investments is Induded In ts year in which 1¢ Is recdvatle. 13
cnnbnu8d East Wavertree and Childwall Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the finanal period frorn 3 Juty 2023 (dale of incorporation) to 31 Decernber 2024 Expenilitu Expenditure Is anawd bÈtweÈn ttjsls of charilable actiwties and rain9 funds. The cx)sts of each activity grè separately accumulated and disdosed. and analysed ac£ording to their major ts)mwnents. Expènditure is recognised when a le9al or tt)nstnJcbve obligatM)n exists as a result of a past event. a transfer of economic benefits is required in settlement and the amount of the oblal)n can be reliably measured. Support costs are those functions Ihat assist Ihe work of the charity but G8nnot attributed to one activity. Such wsts are alloca18d to actiwt18s in proportion to slaff time spent or other suitable measure for 88ch actNity. TangIb fixed assets and depreciation Tangib fixed a$5ets are staled ai cosi or at valuation. less awJmulaied deprtciation. The charge to depr8ciaiion is cakuklod io writ8 ON the original cost (* VatiOn ol lavaibb fixod assèts. bss their estimated residual value, over Iheir 8xp8cle<l useful Ives as fdbws.. L2nd and buldiros freekjk Fixtures, fittings 8nd equIent 2% Straight lin8 and 10% reducing balance 10% RedufAng bala[ Investments Investments hekl a5 fix8d a5S81s ar8 51ated atcost1855 provi5icfi for any penentlyirn1nuts.on in v8lu8. Income from olher finanoal fixed a5sel inve51rnents logelherwilh any related tax credlt is re(yJgnised in the incorne and •xpendilure account in the finandal period in whith it is recewable. D8btor• Debtors are recognised 81 Ihe setllement am¢wnt due aftgr 8ny discount offered. Prepayments 8re valued at the amount prepaid netolany trade discounts du8. Incorne recc¥nised by the charity from g¢v¢mrnent ag8noe5 and other co-funders, but rot yet received al finarKial period end. is Induded in debtors. Cash at bank and In hand Cash at bank 8nd in hand tJJmpris•s tash on daposit at banks requiring kdss th8n thraè months noticè of wilhdrawal. Taxatlon and d•hrr•d taxatlon No ¢urr8nt or defetred taxation anses as the Charity has been grantsd chantabl8 exemption. Irrecoverab valued added lax is expensed 8$ Incurred. PERIOD OF FINANCIAL STATEMENTS The financial 5tatemenls are lor Ih8 18 nKsnth Irorn 3 Juty 2023 Idate of ineorporalonl to 31 Decembèr 2024. INCOME DONATIONS AND LEGACIES Unrostrictsd Restricted Funds Fund¥ Dec 24 DonatIs- Tennls Donations- Bowls Gift aid cLqirned Tennis additional incom8 Bowls additional incorne 21.050 2.891 5.955 5.424 9,477 21,050 2,891 5,955 5.424 9,477 44,797 44,797 CHARABLE ACTivrriES Unre$trl¢t¢d Restrf¢t•d Fund$ Funds D•¢ 24 R¢¢reaUon adlvttles: Tennis section income Bowls section inc(xn8 Pavillion hire 10,246 2,289 10,246 2,289 11,548 24,083 24,083 14
cnnbnu8d East Wavertree and Childwall Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the finanal period frorn 3 Juty 2023 (dale of incorporation) to 31 Decernber 2024 OTHER TRADING ACTIvlEs UnrÈstrf¢ted Rtstrfcted Funds Funds Dec 24 Lottery 3.040 3.040 INVESTMENTS Unrestrictsd Restrlcted Fund5 Funds Dec 24 Payment Irom subsidiary EWCCA Soaal Cbjb Ltd madts the gift aid scheme 16,026 16.026 72 5.076 411 652 72 5,076 411 652 64 Inl8r8St- Tennis sinkiryJ fund Inleresl- Bo$ sinking fund Interest- Associa'on snking fund Interest- Swial sinking lund 22,301 22,301 OTHER INCOME Unrestricted Restrlcted Funds Fund5 D8G 24 Transfer from prevK)us enty 601.019 601,019 EXPENDITURE CHARITABLE ACTIVITIES Direct Costa Other Cost8 Support Costs Dec 24 Water. raies and reluse Heat arrfj ILqht Cleaning Printing. postsge and slationery Insuran¢8 Repairs. newa1$ and mainlenaTh Computer equiprnenl soltware Licences Miscellarous expenses Tennis expenses Bowls expense5 Donations Depreciation &)v¥rnan¢e Costs (Nole 5.2} 2,887 11,999 10,233 92 3,987 6,257 348 591 1.280 2,887 11,999 10,233 92 3,987 12,700 348 591 1,280 16,631 11,200 100 14,403 7,811 8.443 16.631 11,200 100 14,403 7,811 34.274 59.988 94,262 GOVERNANCE COSTS DITect Costs Other Costs Support Costs Dec 24 Independent exarniners fee5 Legal and professbnal fees 1,398 6,413 1,398 6,413 7,811 7,811 15
cnnbnu8d East Wavertree and Childwall Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the finanal period frorn 3 Juty 2023 (dale of incorporation) to 31 Decernber 2024 SUPPORT COSTS Charftable Governance A¢tl¥itie$ Co$t$ Dec 24 SuptM)rt 52.177 7.811 $9.988 ANALYSIS OF SUPPORT COSTS Dec 24 Support 59.988 NET INCOME D¢¢ 24 N8t Incom• Is stated aft•rchar9lnl¢rl1IA0l. Depwcialion of tangible assets Independent Examiner's remunerati.. independ8nt examin81)n services 14.403 1,398 INVESTMENT AND OTHER INCOME D8G 24 Sundry income Bank interest Dividends frcm subsidlary compan 601,019 6,275 16,026 623.320 TANGIBLE FIXED ASSETS L•nd and Flxiur•8, bulldlng$ flttlngs and fr••hold •9ulpm•nt Total Cost Adéilions 343.778 33,888 377.666 At 31 Decemb8r 2024 343,778 33,888 377,666 Depreclatlon Charye for Ihe fin8rial period 11.014 3,389 14,403 At 31 December 2024 11.014 3,389 14.403 Net book valu¢ At 31 December 2024 332,764 30,499 363.263 16
cnnbnu8d East Wavertree and Childwall Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the finanal period frorn 3 Juty 2023 (dale of incorporation) to 31 Decernber 2024 10. INVESThlENTS Grtsup and parti¢ipating undrtaking$ Total Investments cost Additions At 31 December 2024 Not book value Al 31 December 2024 In¥•stm•nts In group undertaklngs Sub•ldlory undertoklng• R•glst•r•d offlc• Cl)•• of •h4r• P•r¢gntago of •haras held 100% EWCCA Social Club Lld 129a Dunbabin R1, Liverpool. L16 7QQ Ordinary The results and capltal and reserves for tho p8rbtyJ of the tsBdlng companles ar8 as folFows'. Subsldlary und•rt•klngs C•pltal and I•rIl Dec 24 Profiilllos81 for th• p•rlod Dec 24 EWCCA Social Club Lld 8.165 24,1 De8TORS Oec 24 Other debl¢)rs Prepayrnents aThd accrued incrffje 35 3,736 3,771 12. CASH AND CASH EQUIVALENTS D•c 24 Cash and fjank belae$ C88h eouivaknls 85,836 172,714 238.550 13. CREDffORS Amounts falllng due wlthln one y•ar Other Crlt0[5 Accruals and deferred incotr Dec 24 1,065 3,542 4,607 14. RESERVES Dec 24 Surplus forthe finanoal period 600,978 At the end of the year 61KI,978 17
cnnbnu8d East Wavertree and Childwall Community Association IA company Ilmlted by guarantee, not having a share capital) NOTES TO THE FINANCIAL STATEMENTS for the finanal period frorn 3 Juty 2023 (dale of incorporation) to 31 Decernber 2024 15. FUNDS 15.1 RECONCILIATION OF MOVEMENT IN FUNDS Unfestrfcted Fund$ Ttstal Funils At 3 Juty 2023 Al 2 July 2023 Movernenl during the finsrrial year 600,978 600,978 At 31 December 2024 600,978 600,978 15.2 ANALYSIS OF MOVEMENTS ON FUNDS In¢om• Expendlture Transfers Balanc• betWn 310e¢omber fund8 D¢¢ 24 Unr•$trlcted funds Unr8slricted Gen8ral 695.240 94.262 600,978 Total funds 695,240 94,262 600,978 Utr)r•$trl¢tod funds Unsir1CleI General. These fu$ are held fv meeting the obj'ectives of the chanty, and to provlje reseN8s for future aclivlles, and, subiecl lo chanty legislalM)n, are Ie from all restriclions C their use. 15.3 ANALYSIS OF NET ASSETS 8Y FUND FSx8d as8ets • charbty use Flnancial fixed a85et Current a588ts Current Ilabilitbe8 Totsl UnrestrScted general funds 363.263 242.321 14,6071 6CKJ,978 363.263 242,321 14,6071 600.978 16. STATUS The tharty Is a company limited by guarantee rK*t haVg a share capital. The liability of tho rnèmbots is limited. Every mombgr of tha eornpany undertakes lo ¢(tribUte 10 tho assots of the cLJmpany in tho èvont of its boing wound up while they are membets. or lIn one finanoal perio(1 Ihereafter. for th& payrnent of the debts and Iiabilibes ol the company cont¢ted before they ceased to be members. and the costs. charges and expenses of winding up. and for the adjustment of the nghts of Ihe witnbutors among themsefves. such amount as may be require(l. not eXdIng £ 1. 17. RELATEO PARTY TRANSACTIONS No trustees or persons conneded wrilh Ihem received any rEmuneration or expenses frotn the charity. or any laled entity. 18. POST4ALANCE SHEET EVENTS The have been no gn1ftant events affec1ll the Chanty Sin the finan(aal pÈrirxInd. 18