Company registration number: 07300944 Charity registration number: 1113885
**VALE HOUSE COMMUNITY CENTRE LTD TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025**
## **Vale House Community Centre Ltd Contents**
||**Page**|
|---|---|
|Trustees' Report|1—5|
|Independent Examiner's Report|6|
|Statement of Financial Activities (including Income and Expenditure Account)|7|
|Comparative Statement of Financial Activities (including Income and Expenditure Account)|8|
|Balance Sheet|9|
|Notes to the Financial Statements|10—18|
## **Vale House Community Centre Ltd Company No. 07300944 Trustees' Report For The Year Ended 31 December 2025**
The trustees present their report and the financial statements for the year ended 31 December 2025.
## **Objectives and Activities**
## **Aims and Objectives**
To promote the benefit of the inhabitants of the New Brighton Area without distinction of sex or political,religious or other opinions by associating the Local Authorities voluntary organisations and inhabitants in an effort to advance education and provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving the conditions of life for the said inhabitants. To cooperate with any local statutory authority in the maintenance and management of such "centre" for activities by the committee and its constituent bodies in futherance of the above objects.
## **Public Benefit**
When planning our activities for the year, the Trustees have had regard to the Charity Commissions's guidance on public benefit in managing the activities of the charity.
## **Achievements and Performance**
## **Main Achievements**
## **1) What Went Well in 2025 in Vale Kids (Childcare Services)**
2025 was another positive and productive year for the nursery, with many achievements across children’s development, staff teamwork, parent partnerships, and the overall nursery environment.
## **Children’s Development and Wellbeing**
We continued to provide a safe, nurturing, and stimulating environment where children could grow in confidence, independence, and social skills. Staff worked hard to support every child’s individual learning journey, and we saw excellent progress across all areas of development from our OFSTED inspection in 2024.
## **Children particularly benefited from:**
- Increased outdoor learning opportunities
- Creative and sensory play experiences
Strong routines that supported emotional wellbeing and confidence
Positive friendships and social interaction within the setting
SEN understanding from staff through training.
## **Strong Relationships with Families**
Partnerships with parents and carers remained a key strength throughout the year. We appreciated the continued support, communication, and involvement from families, which helped us create a strong sense of community within the nursery.
## **Positive feedback from parents highlighted:**
- Good communication from staff
- A welcoming and caring atmosphere
- Confidence in the quality of care provided
- Children being happy and settled at nursery
## **Dedicated Staff Team**
Our staff team continued to show commitment, professionalism, and genuine care for the children and families we support. Teamwork across the nursery remained strong, with staff supporting one another and continuing to develop their skills through training and professional development opportunities. We have had a higher intake of SEN children therefore a lot of training and development has been focused in being inclusive and supporting these children with understanding.
...CONTINUED
Page 1
## **Vale House Community Centre Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Main Achievements - continued**
## **Growth in Nursery Intake and Funding**
A particularly positive outcome this year has been the increase in nursery intake, which has led to our annual funding increasing by just over £30,000. This growth reflects the continued confidence families place in the nursery and provides a stronger foundation for future development, resources, and opportunities for children and staff. September to December is always quieter but we used this to get onto as much training as possible to enhance our strengths and knowledge.
## **Our First Large Nursery Trip**
One of the highlights of the year was organising our first large nursery trip to Chester Zoo. We successfully secured funding for the admission tickets, meaning we only needed to contribute towards transport cost, which luckily we could fund as a thank you to all of our families.
The trip was a fantastic success, with families joining in throughout the day and creating a real sense of community. It provided valuable learning experiences for the children and gave families the opportunity to spend quality time together outside of the nursery setting. The feedback from parents and staff was overwhelmingly positive, and it was a memorable experience for everyone involved.
## **Improvements to the Nursery Environment**
Throughout the year, we made ongoing improvements to resources and learning spaces to enhance children’s experiences. These changes helped create engaging environments that encouraged curiosity, creativity, and active learning.
Overall, 2025 has been a successful year for the nursery. We are proud of the progress made and grateful for the continued support of our staff, families, and wider community. We look forward to building on these successes in the year ahead by working with the cafe now it is being brought back into the Community Centre.
**2) The Lunch Club** has successfully benefited local residents, twice per week, throughout the year and is beginning to gain new members, for whom the food and companionship helps address appropriate food options and overcoming isolation.
We provided 179 three-course meals through our lunch club for older residents, offering not only nutritious food but also valuable opportunities for social connection, helping to reduce loneliness and isolation within our community.
Together, these meals have made a meaningful difference to the lives of local people, providing support, dignity, and a welcoming place to come together.
**3)** Through our **Household Support Fund programme** , we have been able to provide vital food support to local families and older residents facing financial hardship. Over the funding period, we distributed **687 after-school meals** , ensuring that children had access to a nutritious meal at the end of the school day. These meals helped ease pressure on household budgets while supporting children's wellbeing and development. In addition to food support, we supplied essential items to residents facing particular challenges, including an oil-filled radiator, fan heater, and hand warmers for individuals living with Raynaud's condition. These items helped people stay warm, comfortable, and safe during colder periods when rising energy costs made heating difficult to afford.
**4) Our community Room** has become a vibrant and inclusive space that brings people together, supports wellbeing, and strengthens community connections. Throughout the year, it has hosted a diverse range of activities and groups, ensuring there is something for everyone. The space has provided a welcoming home for Positivitree, supporting parents of children with additional needs, and Wirral Slings, helping parents and carers of young babies. It has also hosted Boogie Woogie sessions, community yoga, furniture upcycling workshops, wellbeing days, sound baths, and Sip & Splatter art sessions. Families and individuals have used the room for celebrations and personal milestones, including family parties, a baby shower, Christmas craft events for children, pre-wedding dance lessons, and group dream discussions. By offering an affordable, accessible, and welcoming venue, we have created opportunities for people of all ages and backgrounds to learn, connect, celebrate, and support one another.
**5) Our Sensory Room** continues to be a valued community resource, providing a safe, calming, and stimulating environment for children and families. The room has welcomed many local families, including those with children who have additional needs, offering a space where they can relax, play, explore, and spend quality time together. For some families, visits to the Sensory Room have become a regular and muchanticipated part of their routine, with several describing it as a favourite activity that they now rely on for support, enjoyment, and respite. The room has also had a positive impact on children attending our nursery, helping to support sensory development, emotional regulation, confidence, communication, and learning through play. By providing access to specialist sensory experiences within the heart of the community, we have helped create opportunities for inclusion, wellbeing, and development for children and their families.
**6) The Community Cafe** has continued to provide a wide variety of refreshments, through the Cafe Roast (a local business), benefiting local residents along with visitors to the area. Plans are in place to return this facility to the Community Centre when the existing Lease expires in the new year
...CONTINUED
Page 2
**Vale House Community Centre Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Main Achievements - continued**
**7) The Main building** : A significant building repair issue arose during the year, which led to some areas of the building being unavailable. Despite this, Trustees of the Community Centre have managed to resolve the issue, utilising reserve funds and ensuring a safe re-opening.
## **Financial Review**
## **Financial Position**
The year ended 31st December 2025 saw incoming resources of £234,074 (2024: £288,730).
Total outgoing resources were £211,416 (2024: £246,662) giving rise to net incoming resources of £22,658 (2024: net incoming resources of £42,068). Total fund balances were £127,284 (2024: £104,626), of which £nil (2024: £nil) is restricted for future activity.
## **Reserves Policy**
The trustees aim to be able to maintain reserves at a range between £35,000-£50,000. At this level of reserves there is adequate comfort that we will be able to maintain our current undertakings.
## **Structure, Governance and Management**
## **Governing Document**
The charity is constituted as a company limited by guarantee, registered under the Companies Acts . The governing document of the charity is the Memorandum and Articles of Association establishing the company under company legislation.
There are no restrictions in the governing documents on the operation of the Charity or on its investment powers other than those imposed by Charity Law.
By operation of law all, trustees are directors under the Companies Act 2006 and all directors are trustees under Charities legislation and have responsibilities, as such, under both company and charity legislation.
## **Trustee Selection Methods**
Proposals for new Trustees are made by the Chair after making appropriate enquiries. Appointments are then made by election by the existing board of Trustees.
## **Reference and Administrative Details**
## **Trustees**
Stephen Smith - Chair Amanda Sheridan Christine Pritchard (resigned 11/01/2025) Lindsay Hudson (resigned 01/12/2025)
## **Charity Number**
1113885
## **Company Number**
07300944
## **Principal Address**
Vale Park Magazine Lane Wallasey Merseyside CH45 1LZ
Page 3
**Vale House Community Centre Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Independent Examiner**
Matthew Brown CIPFA Adding Value Consultancy Ltd Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 4
## **Vale House Community Centre Ltd Trustees' Report (continued) For The Year Ended 31 December 2025**
## **Statement of Trustees' Responsibilities**
The trustees (who are also the directors of Vale House Community Centre Ltd for the purposes of company law) are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statement unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company 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 Charity SORP;
- make judgments and accounting estimates that are reasonable and prudent; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at anytime the financial position of the charitable company and to enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
## **Small Company Rules**
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
## Amanda Sheridan
Trustee 4th June 2026
Page 5
## **Vale House Community Centre Ltd Independent Examiner's Report to the Trustees of Vale House Community Centre Ltd For The Year Ended 31 December 2025**
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2025.
## **Responsibilities and Basis of Report**
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
## **Independent Examiner's Statement**
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Matthew Brown CIPFA 4th June 2026 Studio 21, Bluecoat Chambers School Lane Liverpool L1 3BX
Page 6
## **Vale House Community Centre Ltd Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Charitable activities:
**7**
Other charitable activities
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**Unrestricted**
**funds**
**£**
3,410
210,666|**Restricted**
**funds**
**£**
19,998
-|**2025**
**Total funds **
**£**
23,408
210,666|**2024**
**Total funds**
**£**
110,777
177,953|
|---|---|---|---|---|
||214,076|19,998|234,074|288,730|
||(191,418)|(19,998)|(211,416)|(246,662)|
||22,658|-|22,658|42,068|
||22,658
104,626|-
-|22,658
104,626|42,068
62,558|
||127,284|-|127,284|104,626|
The notes on pages 10 to 18 form part of these financial statements.
Page 7
## **Vale House Community Centre Ltd Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 December 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Other trading activities
**4**
**EXPENDITURE ON:**
Charitable activities:
**7**
Other charitable activities
**NET INCOME**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**17**|**Unrestricted**
**funds**
**£**
4,500
177,953|**Restricted**
**funds**
**£**
106,277
-|**2024**
**Total funds**
**£**
110,777
177,953|
|---|---|---|---|
||182,453|106,277|288,730|
||(140,385)|(106,277)|(246,662)|
||42,068|-|42,068|
||42,068
62,558|-
-|42,068
62,558|
||104,626|-|104,626|
The notes on pages 10 to 18 form part of these financial statements.
Page 8
## **Vale House Community Centre Ltd Balance Sheet As At 31 December 2025**
|**Notes**
**FIXED ASSETS**
Tangible Assets
**13**
**CURRENT ASSETS**
Debtors
**14**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**15**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**17**|**Unrestricted**
**funds**
**£**
510|**Restricted**
**funds**
**£**
-|**2025**
**Total funds **
**£**
510|**2024**
**Total funds**
**£**
-|
|---|---|---|---|---|
||510
937
131,361|-
-
-|510
937
131,361|-
3,209
111,542|
||132,298
(5,524)|-
-|132,298
(5,524)|114,751
(10,125)|
||126,774|-|126,774|104,626|
||127,284|-|127,284|104,626|
||127,284|-|127,284|104,626|
||||127,284|104,626|
||||127,284|104,626|
For the year ending 31 December 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Amanda Sheridan
Trustee 4th June 2026
The notes on pages 10 to 18 form part of these financial statements.
Page 9
## **Vale House Community Centre Ltd Notes to the Financial Statements For The Year Ended 31 December 2025**
## 1. **General Information**
Vale House Community Centre Ltd is a company limited by guarantee, incorporated in England & Wales, registered number 07300944 and registered charity number 1113885. The registered office is .
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) "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)", Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The charitable company is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Going Concern Disclosure**
The charitable activities are entirely dependent on continuing grant aid and voluntary donations as well as trading revenues. As a consequence, the going concern basis is dependent on the future flow of these uncertain funding streams. Accordingly, the Trustees have obtained forecasts and, after reviewing the financial forecasts for future periods, the Trustees are satisfied that, at the time of approving the financial statements, it is appropriate to adopt the going concern basis in preparing the financial statements. Other than these matters, the Trustees are not aware of any material uncertainites about the charity's ability to continue as a going concern.
## 2.3. **Fund Accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
There are no designated funds.
Restricted funds are to be used for specific purposes as laid down by the donor.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## 2.4. **Incoming Resources**
## **Nature of income**
Gross income represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
## **Categories of Income**
Income is categorised as income from exchange transactions (contract income) and income from non-exchange transactions (gifts), investment income and other income.
Income from exchange transactions is received by the charity for goods or services supplied under contract or where entitlement is subject to fulfilling performance related conditions. The income the charity receives is approximately equal in value to the goods or services supplied by the charity to the purchaser.
Income from a non-exchange transaction is where the charity receives value from the donor without providing equal value in exchange, and includes donations of money, goods and services freely given without giving equal value in exchange.
## **Income recognition**
Income, whether from exchange or non exchange transactions, is recognised in the statement of financial activities (SOFA) on a receivable basis, when a transaction or other event results in an increase in the charity’s assets or a reduction in its liabilities and only when the charity has legal entitlement, the income is probable and can be measured reliably.
Income subject to terms and conditions which must be met before the charity is entitled to the resources is not recognised until the conditions have been met.
All income is accounted for gross, before deducting any related fees or costs.
Page 10
**Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 2.5. **Donated Goods and Services**
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation. Donated assets are included in the accounts at fair value and recognised in a designated Donated Assets Fund and depreciated in line with the charity’s depreciation policy.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102). Further detail is given in the Trustees’ Annual Report.
## 2.6. **Resources Expended**
A liability, and the related expenditure, is recognised when a legal or constructive obligation exists as a result of a past event, and when it is more likely than not that a transfer of economic benefits will be required in settlement, and when the amount of the obligation can be measured or reliably estimated.
Liabilities arising from future funding commitments and constructive obligations, including performance related grants, where the timing or the amount of the future expenditure required to settle the obligation are uncertain, give rise to a provision in the accounts, which is reviewed at the accounting year end. The provision is increased to reflect any increases in liabilities, and is decreased by the utilisation of any provision within the period, and reversed if any provision is no longer required. These movements are charged or credited to the respective funds and activities to which the provision relates.
## 2.7. **Tangible Fixed Assets and Depreciation**
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
## Computer Equipment
## 4 years straight line
## 2.8. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 2.9. **Pensions**
The charitable company operates a defined pension contribution scheme. Contributions are charged to the Statement of Financial Activities as they become payable in accordance with the rules of the scheme.
## 2.10. **Volunteers**
In accordance with the SORP, and in recognition of the difficulties in placing a monetary value on the contribution from volunteers, the contribution of volunteers is not included within the income of the charity.
However, the trustees value the significant contribution made to the activities of the charity by unpaid volunteers.
## 3. **Income from Donations and Legacies**
|Donations and gifts
Grants
Donated goods, facilities and services|**Unrestricted**
**funds**
**£**
1,410
-
2,000|**Restricted**
**funds**
**£**
-
19,998
-|**2025**
**Total**
**funds**
**£**
1,410
19,998
2,000|
|---|---|---|---|
||3,410|19,998|23,408|
Page 11
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Donations and gifts
Grants
Donated goods, facilities and services|**Unrestricted**
**funds**
**£**
-
4,500
-|**Restricted**
**funds**
**£**
-
106,277
-|**2024**
**Total**
**funds**
**£**
-
110,777
-|
|---|---|---|---|
||4,500|106,277|110,777|
The following grants are included within the total income from donations and legacies above:
|The National Lottery Community Fund Community Organisations Cost of Living Fund
Wirral Borough Council Household Support Fund Small Grants
Wirral Borough Council Early Years Capital Expansion Grant
School for Social Entrepreneurs
Small grants individually less than £1000
The National Lottery Community Fund Community Organisations Cost of Living Fund
Wirral Borough Council Household Support Fund Small Grants
Wirral Borough Council Early Years Capital Expansion Grant
School for Social Entrepreneurs
Small grants individually less than £1000|**Unrestricted**
**funds**
**£**
-
-
-
-
-|**Restricted**
**funds**
**£**
-
19,998
-
-
-|**2025**
**Total**
**funds**
**£**
-
19,998
-
-
-|
|---|---|---|---|
||-|19,998|19,998|
||**Unrestricted**
**funds**
**£**
-
-
-
4,000
500|**Restricted**
**funds**
**£**
69,886
28,791
7,600
-
-|**2024**
**Total**
**funds**
**£**
69,886
28,791
7,600
4,000
500|
||4,500|106,277|110,777|
4. **Income from Other Trading Activities**
|Childcare and Vale kids fees
Lunch Club
Letting of property for charitable purposes|**2025**
**Unrestricted**
**funds**
**£**
146,298
975
63,393|**2024**
**Unrestricted**
**funds**
**£**
113,173
1,732
63,048|
|---|---|---|
||210,666|177,953|
Page 12
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 5. **Government Grants**
Government grants recognised in the accounts were as follows:
|The National Lottery Community Fund Community Organisations Cost of Living Fund
Wirral Borough Council Household Support Fund Small Grants
Wirral Borough Council Early Years Capital Expansion Grant
6.
**Net Income/(Expenditure)**
The net income is stated after charging/(crediting):
Depreciation of tangible fixed assets - owned
7.
**Analysis of Expenditure**
Other charitable activities
Other charitable activities
8.
**Direct Costs**
Employee costs:
Wages and salaries
Employers NI
Employers pensions - defined contribution schemes
General administration:|**Activities**
**undertaken**
**directly**
(see note 8)
**£**
173,863|**2025**
**£**
-
19,998
-|**2024**
**£**
69,886
28,791
7,600
106,277
**2024**
**£**
-
**2025**
**Total**
**£**
211,416
**2024**
**Total**
**£**
246,662
**2025**
**Other**
**charitable**
**activities**
**£**
110,128
1,644
2,038
...CONTINUED|
|---|---|---|---|
|||19,998||
|||**2025**
**£**
102||
|||**Support costs**
(see note 9)
**£**
37,553||
||**Activities**
**undertaken**
**directly**
(see note 8)
**£**
198,939|**Support costs**
(see note 9)
**£**
47,723||
|||||
Page 13
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Equipment, food, fuel, volunteer expenses
Interest payable:
Reallocated from support costs
Employee costs:
Wages and salaries
Employers pensions - defined contribution schemes
General administration:
Equipment, food, fuel, volunteer expenses
Interest payable:
Reallocated from support costs
Other:
Food vouchers
9.
**Support Costs**
Employee costs:
Training, welfare and CRB
Premises expenses:
Rent
Light, heat and power
Premises repairs, renewals and maintenance
General administration:
Liabilty and contents insurance
Printing, postage and stationery
Advertising and marketing costs
Telephone and internet
Subscriptions and licences
Bank charges
Support costs reallocated to charitable trading costs
Depreciation:
Depreciation
Governance costs:
Independent examiner's fees
Accountancy fees|24,836
35,217|
|---|---|
||173,863|
||**2024**
**Other**
**charitable**
**activities**
**£**
101,577
1,614
50,326
37,667
7,755|
||198,939|
||**2025**
**Other**
**charitable**
**activities**
**£**
865
10,561
28,728
25,410
2,670
58
45
659
874
242
(35,217)
102
1,620
936|
||37,553|
Page 14
**Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
|Employee costs:
Training, welfare and CRB
Payroll and pension fees and charges
Premises expenses:
Rates and water charges
Light, heat and power
Premises repairs, renewals and maintenance
General administration:
Liabilty and contents insurance
Advertising and marketing costs
Telephone and internet
Accountancy fees
Other legal and professional fees
Subscriptions and licences
Bank charges
Sundry expenses
Equipment expenses
Support costs reallocated to charitable trading costs
Governance costs:
Independent examiner's fees
10.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
11.
**Staff Costs**
Staff costs were as follows:
Wages and salaries
Social security costs
Other pension costs|**2025**
**£**
1,620
**2025**
**£**
110,128
1,644
2,038
113,810|**2024**
**Other**
**charitable**
**activities**
**£**
577
623
4,471
20,183
50,345
2,230
75
613
60
2,786
847
154
265
505
(37,667)
1,656|
|---|---|---|
|||47,723|
|||**2024**
**£**
1,656|
|||**2024**
**£**
101,577
-
1,614|
|||103,191|
No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000.
Page 15
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 12. **Average Number of Employees**
Average number of employees during the year was as follows:
|Charitable Activities
13.
**Tangible Assets**
**Cost**
As at 1 January 2025
Additions
As at 31 December 2025
**Depreciation**
As at 1 January 2025
Provided during the period
As at 31 December 2025
**Net Book Value**
As at 31 December 2025
As at 1 January 2025
14.
**Debtors**
**Due within one year**
Trade debtors
15.
**Creditors: Amounts Falling Due Within One Year**
Trade creditors
Other creditors
Accruals and deferred income|**2025**
9
9
**2025**
**£**
937
**2025**
**£**
-
453
5,071
5,524|**2024**
8|
|---|---|---|
|||8|
|||**Computer**
**Equipment**
**£**
-
612|
|||612|
|||-
102|
|||102|
|||510|
|||-|
|||**2024**
**£**
3,209|
|||**2024**
**£**
4,510
415
5,200|
|||10,125|
## 16. **Pension Commitments**
The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.
During the year the charge to the statement of financial activities in respect of defined contribution schemes was £2,038 (2024: £1,614).
At the balance sheet date contributions of £453 (2024: £415) were due to the fund and are included in creditors.
Page 16
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 17. **Movement in Funds**
|**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
Wirral Borough Council Household Support Small Grants
**Total funds**
**Unrestricted funds**
General:
General unrestricted fund
**Restricted funds**
The National Lottery Community Fund Organisations Cost of Living
Fund
Wirral Borough Council Household Support Small Grants
Wirral Borough Council Early Years Capital Expansion Grant
**Total restricted funds**
**Total funds**|**As at 1**
**January 2025**
**£**
104,626
-|**Income**
**£**
214,076
19,998|**Expenditure**
**£**
(191,418)
(19,998)|**As at 31**
**December**
**2025**
**£**
127,284
-|
|---|---|---|---|---|
||104,626|234,074|(211,416)|127,284|
||**As at 1**
**January 2024**
**£**
62,558
-
-
-|**Income**
**£**
182,453
69,886
28,791
7,600|**Expenditure**
**£**
(140,385)
(69,886)
(28,791)
(7,600)|**As at 31**
**December**
**2024**
**£**
104,626
-
-
-|
||-|106,277|(106,277)|-|
||||||
||62,558|288,730|(246,662)|104,626|
## **Unrestricted Funds:**
General Unrestricted Fund - this fund is held for the meeting the objectives of the charity, and to provide reserves for future activities, and , subject to charity legislation, are free from all restrictions on their use.
## **Restricted Funds:**
Restricted Revenue Funds - the purpose of these funds is to provide support through the Lunch Club and to create a sensory room.
## 18. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 19. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
## 20. **Controlling Parties**
The charity is under the control of its legal members.
Page 17
## **Vale House Community Centre Ltd Notes to the Financial Statements (continued) For The Year Ended 31 December 2025**
## 21. **Company limited by guarantee**
The company is limited by guarantee and has no share capital.
Every member of the charity is obliged to contribute such amount as may be required not exceeding £10 to the assets of the company in the event of its being wound up while he or she is a member, or within one year after he or she ceases to be a member.
## 22. **Subsidiary Trading Company**
In order to separate the commercial trading activities undertaken by the charity form its normal charitable activities, a subsidiary trading company was registered with Comanies House. This subsidiary, VHCC Limited, registered number 17091958, was incorporated on 16th March 2026 and has remained dormant since that date.
It is the intention of the trustees to transfer the commercial operations of the charity during the next financial year.
Page 18