COMPANY REGISTRATION NUMeER'. 00093802 CHARITY REGISTRATION NUMBER: 221709 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Financial Statements 31 March 2024 GIBSON SCHOFIELD LIMITED Chartered Accountants & statutory auditor 5 Enterprise Greenhouse Salisbury Street St Helens Merseyside WA10 1FY The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Financial Statements Year ended 31 March 2024 Page Trustees, annual report (incorpordting the director's report) Indep8ndent auditor's report to the members 14 Stalemenl of financial activities (including income and expenditure account) 18 St8tement of financial position Statement of cash flows 20 Notes to the financial statements 21 The followlng pages do not form part of Ihe flnanclal statèments Delailed statem8nt of financial activities 35 Notes to the detailed statement of financial activities 37 The Liverpool Church of England Council for Social Aid {Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) Yèar ended 31 March 2024 The trust¢es. who are also the directors for the purpos88 of company law. present Ihelr report and the financial slalements of the charity for the year ended 31 March 2024. R•f•rnnc• and admlnl8trative detailB R•gl$terod Charlty namo The Liverpool Church of England Council for Social Ilncorporatedl Charlty reglstratlon numbor 221709 Company roglslratlon number 00093802 Prfnclpal offlce and rogl$t•r•d 115 Edge Lane offl¢e Liverpool L7 2PF Th• tru¥teè¥ Mrs. D Amlot MBE Rev Canon Dr E Loudon - Vice Chair Rev M Coales Mr M Poffl8y Mr P Holl- Chair Ms SG Beresford Dr BL Roberts Company ••cretary Mr M Poffley Audltor Glbson Schofleld Llmlled Chartgr8d Accounlanls & slalutory 8￿jItOr 5 Enterprise Greenhou88 S81isbury Street Sl Helens Merseysid8 WA10 1FY Bankers HSBC Imidlandl 4 Dale Slrget Liverpool L69 2BZ CAF Bank Ltd 25 Kings Hlll Avenue Klngs Hlll Wesl Malling Kent ME19 4JQ The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report) (contlnuqd) Year ended 31 March 2024 structur09 govgman¢e and management The Liverpool Church of England Council for Social Aid is a Charitable Comp8ny Llrni18d by Gu8r8ntee, governed by a Memorandum and Articles ol Association. The Charlty Is also known by its common use name, LDCSA. While an independént charity, il Is 8 close and valued part of the farnily th81 is the Dio¢ege of Liverpool, with the Bishop of Llverp¢)ol as its ex officio President. The Bishop of Warrlnglon supports the ¢harlty as the Eplscop81 Visllor for Adelaide Housg staff and r8sldenls. Ovgf811 direction and supervislon of the acllvities of the Ch8rily is pxercised by Ilie 8oaid ol TrtJsle-..s who include P Holt Ichalrl, E Loudon (Vice Chalrl 8nd M Poffl8y ITreasiirer. Cornpan! .qer.rel8pJ vII)o also servos as Clerk lo the Trusloosl, 5UPPOrted by Clare Blackbijrn {GoveTnanGf) &. nevelopmenl Manager). The day.104lay operation of Adelaide Housg IS th8 r8sponslbillty ol N8nri Mèlhgrell lc.hief Operallons Officer). Electlon of Tru8tee8 The Charity's Artlcles of Assocralion sel out the conslllulional provlslon5 wilh respect lo thè elec.tioii r)f Trustees, There are now seven nominative and fiv8 co-oper01ive Trustee places nn the Board. Nominative Trusloes are drBwn from across the Liverpool Di0¢gse with recommtrndalions Irorn the ChBrily Trustees 8pproved by Ihg Liverpool Diocesan 8tsard ol Finance and the Bishop of Liverpool. There were no co-operative Trusteès nominated to the 8oard during this perlod and although Ihls has hi81orically been through existing Truslee$' connections, wlder 8venu8s of recrullmenl are belng explored, including through advertlslng vacancle8. Commltt••B to thè Board The following sub commlttees ol the Board were In operation over the year.. Tho Standlng and Staffing cornmlt1￿ comprislng the Chair, Vlce Chalr, TreasLbrer and Iwo oth&r Trustees. The Chlef Operations Officer attends thls commillee as required,. The Finance and Fabrlc Commlttee comprising the Chair, Vlce Chalr, Trgasurer, other Trustees and the Goveman¢e & Development Man8gef', The App¢alty Committee, from whlch fv40 members, and the Commlttee's Chair, would ov8rsee an appeal arising from a di5clplinary matter or a grievance isguo If requlred (which was nol Ihe case in year ended 31 March 20241. R15k Manag•m•nt The Trustees have a rlsk management strategy whlch comprises.. An annual review of the principal risks and uncertaintles that the Charity faces. Ongoing review of tha charit￿3 risks by the Board, Including rtsk as 8 Standard mg8lirrfJ agenda item., The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarant80 Trustees. Annual Report (Incorporating the Director's Report) {￿liA￿￿•d) Year ended 31 March 2024 The eslablishmenl of policles, systems and procedures to mlllgale those d8ks Identified In the Rlsk Register,. and The implemenl81ion of procedures designed lo minimlse or manage 8ny polentlal impact on thè Charity should those risks malerialise. Key rlsks Idenllfied In this perlod included conlinued c08t pressuTe8. capaclty and expertise buildin around tendering with Ihtr MSnislry of Jusllcè IMOJ) for the new Adelaide House Approved Premises contra¢l, and the timely delivery of required quality fire door replacement. Rising cosls continued IU be ¢k)sely managed through robust for8¢asling @nd regular budgelary monitoring. The Charity has a goL)d level ol reserves lo respond lo inlt181 cost changes, although a slgnlficant amount has been parmarkpd for the development and refurbishment of Adelalde House. The current Adelairte Housp contrart allovj for a 'NotlC8 to Chang8. submisslon to apply for Bdditional fundlng. Tha MOJ 8xp8rienc8d 08185*s in Ilo tendar process lor the Independent Approved Premises contracts and the Adelaide Hoiise c.onlrdrt haR now bagn roll8d ovar to March 2026. Th8 lander tim8lin8 was r8vis8d. beginniyg in trebrudry ?024 for North Wesl and London IAPS and concluding in an Aprll 2024 submissiop.. New contract9 will be awarded In May 2025 to begin on 1 Aprll 2026. The Charfty was grat8lul to Peter Murrdv. Independent Criminal Justice Consullanl, who provided pro bono bid support. The Charlty work8d closely i¥ittri ltrifl Crown Pr8mis&s Flre In8pe¢lorale regarding fire door replacement. The Charlly. like many others in Ihls sector. experienced challenges over Ihls p8vlod Iii ￿cYLI111n0 ne Iruslees. From December 2024 an additional threa n8w Iruslees wlll loin the board. Banklng Followlng a review of banking nè8d8, the Charlty opened account8 With CAF (Charlues Ald Foun(Jalionl Bank al the beginnlng of 2023 wllh the process of moving all funds across lo b8 completed by Novembgr 2024, when HSBC accounts will close. This has provided additional facililies lo Ihe Charity including the prov15ion of business cards lo key staff and Trustees, and improved access lo online banklng. The Charity's Financial Protocols have been updated lo rellecl the changes. employo•s and Volunt•er¥ Employees were consulted on issues of concern lo them by mgans of consullalive meetings and reqular stsff meetings. The staff appraisal and supervision process encourages staff lo reflect on Ihelr own pr8clice and identlfy targets and Irabning needs, Staff contlnued lo have actSve involvement in, and contribution lo, the residents. supgrvision plans and 8clivili8s programme. Senior staff worked closely with Trustees to deliv8r key prol&cls during thi5 period including the new contract submission and a8 part of the design team for Adelaldg redovolopmenl project. 'Th8 Staff mak• you feèl 8af•, secure and Ilstsned to. l am grat•ful to them all lor maklng my transltlon good. Adel8ide House Resident. April 2023 In accordance with the Charity's Equal Opportunity Policy, LDCSA has an establish8d fair employm8nl practice in the recruilmenl, selection, retention and training of disabled staff. However, the premises are listed, and the implications of Herila9e legislation have also to be considered. Plans lo develop the house to ¢re8le 18 single bedrooms. including an accessible bedroom and access lo ￿elaide HousB recelved planning permission In July 2023. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Director's Report> Year ended 31 March 2024 ObJectlve$ and aotlvltlgs The Company was incorpor8led on 20 June 1907 and is limited by guarantee with chBritsble status, and 8ccordingly no distributions are allowable. Ils origins go back well before Ihal period lo al least 1823. Archive documentation from 1911 whi¢h lists Liverpool Charilles d8scrib88 The Lancashire Female Refuge, as Ad8laid8 Hous8 was ihen known, as follows.. Penllenllary Charllies- The Lancaohire Femalo Refuge118231 maintains a home for women coming 0￿ of prison and Is thè oldest of its klnd. Thè obl•ctlv•s of th• Charltable Company are to: Advance 6ducatlon, relleva poverty and lo promotg any other charllablg purpos8 r.arfed nul iii connection with the Church of England Diocese of Llverpool and In partlcular thos• relatiiiy to,. Promoting temperance and higher standards of moral life in the indlvidijal. Iho farp.rly and Ilie community., Brfnglng restoration ol Ihe Intemperate, the delinquent, Ihose addlcl8d to drugs nr 3l¢ohol or gambllng, offenders and ex-offenders, the homeless or those olherwlse in need of help,. and Brlnglng r8llèf from dlslress of sufferlng arlslng from dellnqiiency, Inlemp8rAne6 or addlction. Th• Modorn Role of the Charlty More recently, Tru8lees and staff reviewed the Charlty's cblecllve8 and developed an updated vi810n, misslon and vglLb8S slalament.. LDCSA'S vl¥lon Is to pot•ntSal realised and hope restored for lives Impacted by tho crlmlnll lustl¢t system. The Charity alrns lo fu￿11 ilg vision by: Providlng a quality 16 bed Approveé Premises for women In partn8rshlp wllh the IMOJ). Thls accounts lor the bulk of the expenditure and the Income of the Charity. The Charrty funds the Chaplaincy role from Sts r8serv9$ and not from monies allocated for other work undertaken al Adelalde House., Engaging and Working alongside key partner agencies ineludlng the Probation Servic8, National Approved Premises Alli8nce and the Anglican Diocese of Liverpool., Developing projects that support successful relnlegralion into the community and safe and suslain8ble relationships.. Making grants lo MèrseysSde-basod organisalions that share our vislon., and Promoling awareness of lives, in particular Ihose of women, impacted by the crlmlnaljuslice system, including through the Liverpool Annual Prison5 Week Lg¢lure. The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlt•d by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report> [￿n￿n￿O￿j Year ended 31 March 2024 OurValue$ At LDCSA we Commun5ty recognlse antl celebrate our cliverse skills, identtties and lived experience, knowlng that Ihls makes lor 8 rlchgr community.. foster poslllv8 and homsl relalionshlp8 as the foundalltsn f¢X tr8n8fomlng IIv8s and ¢ommunllles.' achieve more by working together in partnership with olherorganisalions that shorp. common volues.. and 8tr1ve to be a 8uslalnable communlly.. caring for people, the envlronment and our resources. S#nctuiry aim lo provid9 Wglcoming placgs of physical. mental and emotional safety., strive lo crealg an environment fr88 from judgement and negative stereolype$'. recogni5e the equal dignity of e8ch person in our cornmunity., and provlde opportunllle8 lo freely explore questions of failh. P•r¥onJl Growth bglieve gveryona has the potential lo flourish,. encourage a mutually supportive onvlronment that maximises the ¢JPPOrtunllles for person81 growth.. and 83pire lo re¥lore hope, increase resllience. and help 88ch person on their journey of growth.. Togelhar we rlsel Advocacy advocate for a falrer crfminal justice system for all.. aim to understand the p8rticu18r impact of the criminal justice system on women and famille8-, and ra15e awareness of the experlences of those impacled by the prison system through 11818nlng and dl8logue. The Liverpool Church of England Council for Social Aid {Incorporated) Company Llmlt•d by Guarant•e Trustees. Annual Report (Incorporating the Directorfs Report) (¢Ollllnu*d) Year ended 31 March 2024 Oblectlvfrs and actlvltlos (¢onflnued) Communlty Benefit In setb'ng our objectives and planning our activities the Trustees have given careful conslderalion lo the Charity Commission's guidance on publlc benefit. As one of the oldest registered charities with a Chriglian ethos and a Chur¢h of Eno18nd b8$i9, wè h8ve a long hlslory of community S8lVIC8 - indeed the Prob811on Service Is an ofrghool of the work of the Llverpool Church ol England Councll for Social Aid ILDCSAI and equlval6nls In England. Supportbng those at the margins of society, and educating the church and non-failh bodies, conllnue4 to be a key role foT the Charity. Our work18 marked by: The excellent performance of AdelaSde House.. the work undertaken 81 Adeldide HoutsA assi¢ls Wlili the rehabilitation and resettlement in the community ol our femalè rèsloenls an(1, 88 8uch, conlribLIIAs lo cornmunily safely and coheslon.. Tlme glven by volunle8rs'. in partlcular by our Trustees, including Ihoswtr drawn from:he Dloc,e8e.' Our ocumenical cornmllmenl.- notably lo advoc818 In the ar888 of crimlnal lusliLe affairn. Social Justice. safeguardSng, gender equallly and soc[81 Sncluslon; Growing communily engagement.. fruitlul links in the communily, includlng our staff and resKlent group at Adelaide Housa undertaklng voluntary work for other ch8rllles an(i organl8allons', Focused grant making.. grant applications received during the period were from a direct connecllon or knowledge of the Charity. The new Charity webslle includes a dgdicated pag8 for grant making lo help expand grant maklng vlslblllty and re￿h., and An gngaglng and collaborative Pri8tsn8 Week Lecture.. we host 8n annu8118Ctura durlng October's Prisons Week of Prayer to highllghl concerns relatlng to the crirnlnal justice system and c818brale Uie work of ihe Charity. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Trustees, Annual Report (Incorporatlng the Dlrector's Report) fco*)tlnu Year ended 31 March 2024 Achlevements and portormancg Our Christian faith is the foundation of the Charity and is the motivating force of the work of the Trustees. There have continued to be challenges as we have emerged from the Covid-19 pandemic, but the Charity continues lo be grateful for the work that has been set before us. This is th8 Ad8laid8 Housa prayer.. Lord, you have enlrusled us as slewafds ol your creation, please guide our hearts as we make Oltr decisions. Wa seok you first in all we do logelher., we give you Adelaide House, our staff, our residents. and the women who u88 th8 8ervice• here. Ma we be always mlndful of their service., We conf8SB that W8 are nolhlng wilhoLrt you, and our Iw8t Is In y¢w completgty. Amgn. "Felt Safe for th• Ilrst tlme In year8." Adelaide House Resident. September 2023 Adolaldfr House Menagement Adelaide House Independent FemaSe Approved Premises is led by Nanci Melhevell (Chief Oporalini15 Officer) who is supported by Julle Kelly (Operations Manager). Resldont and Occupancy Rates From April 2023 to March 2024, a total of 88 residenls 174 in 20221231 were supported by Adelaide House. Av8rag8 occupancy levels for the parlod were 61.47Yo171.6Yo in 20221231. Across Ihè f8mal8 eslale occupancy levels contjnue lo be affe¢t8d by a number of external Issues incluélng indlviduals not arrlving on th8 dale of expected rel8ase. The r8scheduling of Parole case hearSngs conllnugs to have a slgniflc8nl Impact on residents planned afrlval dales lo the House, making il difficult lo plan appropri818ly for arrivals and m8intaln high occupancy. To compensate, manag9menl continues lo accept more rgferrals than can Currently be accommodated, as an estimated 5010 fall lo arrive. During the pariod there wgre 68177%15Licce85ful departures156-89V• in 20221231 This wa8 8UPPOrted by Ihg Charity's successful Movg-on piojecl for re$ld&nls (see Mov•4)n ProJ•cti. In 2023124 no residenls had an eilended slay in the House beyond the National Probation Service Approved Premises policy of an average of 12 wèeks. The m8nageTNenl téarn continues to locus on keeping length gf stay nearer the average and take almost exclusively Mulli-Agency Public Proleclion AJr8ngemenls IMAPPAI cases. "Th¢ $upport frorn yourself Is honestly second to none. and both the reglme and stafflng 15 not somèthSng I have exporlen¢od from another AP that I havo rgf•rred other servlce users to" Wakefield PDU staff member, December 2023 Mlnlstry of Justlce Contract The Wofk of Adelaide House Is predominantly funéed Ihrough a MOJ IMOJ) contract. Inillally agreed In 2018, conlra¢l extensions now take the current contract up to March 2026. Th8 re-prOCu￿Ment process for Independent Approved Premises IIAPI, delayed to February 2024. required the Charity to The Liverpool Church of England Council for Social Ald (Incorporated) Company Limited by Guarantee Trustees. Annual Report {Incorporating the Directorfs Report) {C4)IlllnuodJ Year ended 31 March 2024 submll a lender for the contract on a comm8rclal basls bringing all IAP contract5 in line with the Public Sector Procurement - Crown Commercial Framework. Additional experti58 was secured lo support the bid process, wrth the CDmpetilion closing in April 2024. The Charity has worked closely with the MOJ Commercial Team, and National Independent Approved Premises Association INAPAI colleagues prior and durlng this period, where appropriate, lo ensure the Charity was in the best position lo provide a qU81ily bid for the new conlracl. Contracts will be awarded in May 2025. Thé TTUStg8s recognise Ih considerab18 work of the bid t88m, including thè Chair, ChiÉf Opèrations Offict)r and the Governaric6 and Develtspmenl Manager, in Ihe qu81ily submlsslon of the Charity's t8n(Jer. During this period the MOJ increased the number of meetings and oxlont of reportinq ra(iuired. Mon.Illy meelings with the Head of Public Protection Ntsrth Wesl, Calh.erine Enfv.Ihislle, ¥fp in addilinn le the regular quarterly contract meetings. now with IAP Service Manager North. S117.anne. Daw8c)n. Th￿ Clii¢i', Operations Officer and Chair continue to allend on hehalf of the Chartly. Me8llngs r,tsntirivèd lo bo posilivo and Adelaid8 House Ss performing w811 against Key Perforrnance Indir.ator8 IKVIS!, inclijoinq exceeding 811 Pufposeful Activity largels in the period. Occupancy rates rern8in c*Alldn4'.'IlfJ, predominanlly due lo external factors outsidè the Charity's control. Thp Charity'8 Move-on Proj8cI lind Clothes Bank Project, plu5 the excellent range of activities for resldenls, conllnue lo be well rprLived during the contract meetings, wllh Adelalde House referred to as Magshlp, wilhln tho ppproved Qfpmlses estate. Actlvltle8 and Partn•r8hlps ongside on8 lo one key work, a range of sessions wer8 d811vered as part ol th& resldenvs Purposeful tivilies including Women's Empowerment, Th9 Fregdom Programme. WAAVE (Anger Manag8mgnll, Enabllng Environrnenls, and Budgeting and Cllmale Awareness sesslons. Staff recelved traSning to deliver new ses5ion5 in this period. includlng Intuitive Rglallonships. Cooking, 4D diamond art and relaxation sesslons continue to be popular, encouraglng both wellbeing and mlndluln6ss In the resldenl group. Key dales and fesllvals 3r8 r8membered and celeL)ratèd whlch this period included International Women's Day, Adelaide Glaslonbury, Christmas crafts and cArol service, and Suicide Prevgnlion Awaronoss Day. amongst others. Regular quiz nlghts, parnper sesslons and celebrallons for birthd8ys and SUC￿SsfUl Move-on are a regular part of Ille In Adelaide House. "Birthd•y8 and Mov•3fe. in.eqrdlr4c! and successful transition from the House back into communbly IK8. This c8n be partlfLbl&rl),' ¢hallengiiifJ lor 8 smo11 nurnber of residents who are still slrugglbng with dependencies. who nave 01)gc)irifj mental health issues, or who have committed offences such as arson. The prolepi aims lo eqilip de8ign&ityQ staff, and prtsvide an assigned budget, to supporl women as they leave Ihe Apprnvecl Premlses. Thi8 -cnmmooAlii)n can include sourclng appropriate property through cullivaling links acrosi the region. #i. deposits, starter packs, redecorating, funding r8movBI costs. and accessing Iree and discounted lumilure through the local furniture resource cgnlrè. Mova-on support W85 provlded to 23 regldents t1urSng 2023124110 In 20221231. Thg Charity also offered support lo residents moving into temporary Community Accommodation Service Tler 3 ICAS31. Residents can access our Move-on support followlng their CAS3 placem¢nl bul we havg soon limited take up of this off8r lo dale. Chaplalncy During this p8riod th8 Ch8p181n posklon was vacated. Th8 ChBrlty is in the process of revlewing and developing this important role. expecllng to have a new stsff member In place by 2025. A number of our supporter5 and other partner agencies donated Christmas gifts lo the Adelalde House residents, the Christmas Carol Service was well 8tt8nded In¢luding Chrislmas songs and carols yelecteé by the r8sidenls and staff, and a short talk from Rev'd Canon Dr Ellèn Loudon. The Annual Llv•rpool Prlsons Week L?¢tur8 The theme ol the 2023 Prisons Week Lecture events was Hopeful Uncertainly. Thè well attended lec.ture was presented by Dr Shona Minson from the Centre for Crimlnology, University of Oxford. Dr Minson explored th8 18gacy of prison reformer Ellzabelh Fry to current work Improvlng the sltualion of lustlce involved mothers and their chlldren, and how we hold on to hope for change. The Charity continues to sit on the Boord of Reference for Prisons Week. as a sponsor. This en8bles the Charity to input into the n811onal planning of Prisons Week of Prayèr and network with olher like- minded organisotions. Grant-making and donatlons During 2023124 the Charity made grants lo the following organisations- The Llverpool Church of England Council for Social Aid (Incorporated) Company Limiled by Guaranlee Trustees. Annual Report (Incorporatlng the DIre¢to￿$ Report} (¢ontlnu•d) Year ended 31 March 2024 Tsedaqah House Charlty- Adelaide House placem8nl- £3.500 Prison Fellowship- Angel Tree Project. £3,500 Out There Charity- Supporting prisoner families- £10,500 New Horizons - Supporting Slreet Sex Woth8rs - £8,400 The followlng donallons were recelved to th8 Charlty In 2023124, for the beneflt of Adelalde HoiJ%e resldenls.. Kensinglon Communty Church - £50 10 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarantee Trustees. Annual Report (Incorporatlng the Dlrector's Report) (contlnuqd) Year ended 31 March 2024 Flnanclal rovlgw The fin8ncial slalements have been prepared in aC￿rd￿nce with the accounting policies set oul in note 3 to the accounts and comply wlth the Charity's governing documanl, th8 Charitigs Act 2011 and Accounting and Reporting by Charilies- Stslèmgnl of Recommèndad PractlC8 applicabl8 to charitiès preparing their accounts in accordance with tha Financi81 Reporbng Stsndard 10? appllcable In the IJK and Republic of Ireland. Invéstmènts and Cr•dlt Unlon The Investment portfollo Is lo b8 maSnlalned to achleve as much incomA as Is elhlcally possible. Investing ethically 15 regarded as a prlorily so inveslm&nls hava been transferred lo Churches, Charities and Local Authorities Investment Management ICCLAI. Usually 50% of anntjal investment income Is set aside for grant making purposes. The Vice Chair & Honorary Treasufer nversee ihls. Resetves The present level of funding Is adequ8te lo supportlhg conlinualion of the fhar511's artlvities. Tli8 eharll), holds the following reserves. Ad•l8ldo House C•$s•tlon R•8or¥8 . in the unlikely 8venl of the C8gSAtion ol the MrJ,l GonlrAct. This is calculated as six months ol wind down costs. plus 3 months cosls lo seciire end mHinlaln the building including ongoing insurance and rotes. Adelalde H¢us• R•dundancy Ro88rv8 - calculated redundancy lor Adelaide House staff based on weeks, serviee In the event ol Adelaide House closure. Bulldln9 Rè*èrwe calculaled based on eslimale for potenti81 malor woths lo Ad8laide House Including roof replacement. Charlty Grants Re8grv•- calculated based on fulijre year's grant funding already commrtted durlng current year lo external body. R•dtv•lopm•nt Resgrvoty - including fees and conlr8cI costs for the redevelopment of Ade181de HoLJS6. Cash reserve leve15 during the period remained around £1.200k, plus the investment balance of £743k. £1.287k of the lotsl was set aside as the designated reserves above. The Trustees conslder the financial position lo be sab'sfaclory, although the impact ol c051 of IlvSng increases are being closely monitored. in particular in lerrns of the impact on rising contract prices for the Adelaide developmènt. 2024-25 will see the full year effect of the higher fixed rale energy CDnlracts which bagan mid-2023. The Ch8rily h4% negotiatèd additional funding from the MOJ in 2024 to alleviate Ihls. Trustees continue to be p0511ive about the futur8 of AdBlaide House, recognising the ongoing need for th8 S8rvice and the high qu81ily of our work. The flnanclal result for the y&ar to 31 March 2024 There is an ovarall surplus of £93,457, taking inlo account unrealised gainsllosses in Share values 8mounting to £61.646. Desplte the challenges facgd by many in the charitabl8 s&clor due to the Current cosl-of-llving crisis and incrBaspd demand for servicgs, It is expected that incorne and exp8ndilure lor the new y9ar will continue at the same levels. aéjusled for CPI, as the Charity's income does not rely on donations. Cash resourcos are held in the bank's Capital Reserve Account and the 11 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Dlrector's Report) Icon¢lnuod) Year ended 31 March 2024 Trustees conslder the lèvel of these resources to be adequate to cover any unfor85een dev8lopments. Plan$ for future porlods Future Plannlng The Charity has continued lo d8monstrale financlal. govemance and operational resillence dudng this period. Along wblh the development of new partnerships and acuvilies within Adelaide House there are a number ol key inltialives for the Charfly currently in progress.. Mlnlstry af Ju8tlce Contract- Following successful contract award In May 2025. the n8w contract beginnlng in April 2026 wlll require a range of additional roses and supporiing processes lo be DJI iii place. A mobilisatlon plan lo meet th8s8 milestones is included wrthin Ihfr Charity'8 2024-20?5 8I.Isiii(ASS Plan. with progress lo be monltored by the Board,. Ad8lalde House Development- Contract lenderlng for the Adelaide dev8lopm¥nt. which will ¢rédltt an arson appropriate room, an accessible room and ensuite. addillon81 bAdsp8ces, and bathroom facilitiès, thè upgrading of key areas includlng overall House accessibS11ty, alectrics, fire ijoors ano 8 new acc888 ramp. completed in Seplembgr 2024 with a start date of December 2024. Local conli'8clor Jennors wlll work closely with Srnllh Young Architects lo deliver the £1 m project, nn behalf of th& Chailly by May 2025., Approvod Premlses InBp•ctlons - Pllol Inspecllons for 8 new Apprnved Premises Inspe¢liori re9imè ar8 being completed in Autumn 2024 with two-day inspèctions axpacl8d to start in March 2025,. and Envlronmont and Sustalnablltty The Charlty declared a Climate Emergency in e?rfy 2022 and Is tjeveloplng 8n Action Plan lo become nel zero by 2027. Tru#teos' r•8ponslbllltlos statement The Iruslees. who are also director8 for the purposes of company law. 8re responsible for propalng the Iruslees, raport and the financial statements in accord8nce with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Gener811y Accepted Accounting Praclicgl. Company law requlres the charity Iruslees lo p￿pare Ilnanclal slalements for each year which glve a true and fair view of the statè ol affairs ol the charitable company and Ihg incoming resources and application of resources, Including the income and expendilura. for that period. In pr8paring Ih98e flnancial ststemenls. the trustees are requlred to.. 8ele¢t sullable accounting policies and then apply them consisl8nlly'. observe the methods and principlgs in the applicable Charities SORP., make judgm8nts and accountlng estlmates that are reasonable and prudent., prepare the financial slalemen15 on the going concern basis unless it is in8ppropriale lo presume that the charity will continue in business. 12 The Liverpool Church of England Council for Social Ald (Incorporated) Company Llmlted by Guarantee Trustees. Annual Report (Incorporatlng the Dlrector's Report) (conllnu•dJ Year ended 31 March 2024 Thg Irustegs ar8 r9sponsibl8 for k8eping adequate accounting records that are sufficlenl to show and explain tha charity's transactions and disclose with reasonable accuracy al any lime the financlal position of th8 eharily and enable them to ensLJre that the financial slalemenis comply wilh the Companie8 Act 2006. They are a180 responsible for $8leguarding the assets of th8 charity and her￿e for tsking reasonable steps for the prevenllon and delecllon of fraud and othgr irrggularitses. Chartered a¢¢ount8nts & sL*utory audltor8 Each of the persons who Is 8 trustee al the dale of approval of Ihl8 r9POrt confirnis Ihal.. so far as they are aware, there is no relevant audit informallon of which the charity'8 audltor Is unaware., and they h8ve taken all steps that they ought lo have taken 8s a trustee lo Inake themselves awiire of any relevant audit information and to establbsh that the charlly's auditor 18 aware ol th81 inlnrmalion. The auditor 18 deemed lo have been re-appointed in accordance with 88cllon 487 of the Companias Act 2006. Small company provl8lons Thls report has be8n prgpared in accordance wlth the provisions aPF41cable lo companies entiued lo the small companles exernplion. The tru81è6s' 8nnual report was approved on 30 Jonuary 2025 and 81gned on behalf of the board of trusl8es by.. Mr M Poffley Trustee Mr P Holl- Ch81r Trustee 13 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantse Independent Auditor's Report to the Members of The Liverpool Church of England Council for Social Aid (Incorporated) Ygar ended 31 March 2024 Opinion W8 hav8 audited the financial stst8men15 of The LIv8rpool Church of England Council for Social Aid IlncorF)oratedl Ilhe'charity'l for the year ended 31 March 2024 which comprise the statemBnl of financial acllvilles (including income and expenditure account), statement of financial position, statement of c.asl) flows and the related notes, including a summary of significant accounting polir.ie8. Tnè finanrlal reporting framework Ihal has beèn applied in Ihgir prgparalion is applicablè law ai)d Unitèd l(inodoin Accounting Siandards, including FRS 102 Th8 Financial RePOt￿ng Standard applirablfi iii Iho LIK. and Republic of Ireland (United Kingdom Generally Accepted Accounling Praclicel. In our oplnion the linanclal slalemenls.. glve a true and falr view of the slate of the charivs affairs 83 al 31 March 2024 and nf its iiicDni.ing resources and appllcallon of resources, including ils incomg ar)d 8xpendiliir8, lor the ¥ear Ihe.11 ended., have been properly prepared In accordance with Unbted Klngdom Generally Accepted Arcoiinlirio Praclic8', h8v8 been prepared in accordance with the requiT8ments of the Comp8nles Act 200ti. 8a81s for oplnlon We conducted our audll in accordance wilh International Standards on Au¢Jiling IUKI IISAS IUKII and applicable law. Our responsibilitias under those standards are lurth8r described in thè auditor's responsibilities for the audit of the financial slalemenls Section of our report. We are independent of the charity in accordance with th9 ethical requirements that are relevant lo our audit of the financial stBlemenls in the UK, ineluding the FRC'S Ethical Slandard, and we have fuKilled our olh8r ethic81 Tesponsibilllies in accordan¢e with these requirements. We bglieve that thè audit evldence we have oblained is sufficient and appropriate to provide a b85is for our opinion. Conclu8lon• rnlatlng to golng ¢onc•rn In Buditing the flnanclal 5181emènts, we have concluded that the trusl68s' use of the going concern basis of accounting in the preparation of the financial statements is apprtspriale. Based on the work we h8ve performed. we have not identified any material uncertainties relating lo evènls or Condi￿On5 that, indlvldually or collectively, may cast 8lgnificanl doubt on the charity's ability lo conlinug as a gDin9 concem for a perSod of al least twèlve monlhs from whon tha financi81 slalements are aulhorised for issue. Our responsibllllles and the respon8lbil1￿eS of the trustees wilh respect lo golng concern are describe in the relevant sections of thls report. 14 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Independent Auditor's Report to the Members of The Liverpool Church of England Council for Soclal Ald (Incorporated) (contlnued) Year ended 31 March 2024 Other infomiation Th8 Oth8r inlorm8tion comprlses the informatlon Included In the annual report, other than the financlal stat8menls and our auditor's report Ihereon. Th8 trustees are responsible for the other informallon. Our oplnion on the financial stalemenls does not cover the other information and, except to the 8xlenl otherwise explicitly slated in our report, we do not express any form of assurance ¢oncluslon Ihereon. In connection with our audit of the financial ststernent$. our responsibility is lo rèati the other ir.lormdliOII and, in doing so, consider whether the other informBlion is materi811y inconsistent with the financial statements or our knowledge obtained In the audll or otherwise appears lo bÈ maleTially misslalpd. If we identify such material Inconsislenci88 or apparent material misslale¥menls, we ar8 requii'èd to dglermine whether Ihgrg is a malerlal misslal8rnenl in the financial stat8mants or a material misstatement of the other Information. If, basèd on the work we have performed, we coriplude iiial ine',EJ Is a materi81 misslalemenl of Ihls other Information. we are reqiiired to report IhaTr t$3Ct. We have nolhlng lo report in this regard. Oplnlons on oth8r mattgr8 pres¢rlbgd by th• Compan1•8 Act 2006 In our oplnlon, based on the work undertaken In the course of th8 audll.. the Inform8llon glv8n In the trustees, report for the flnanclal year for whlch the financial ststemenls are propared is eon81slenl with the financial slatemenls., and the Iru51ees' report has been prepored in accordanc8 With applScablg legal requiT8menl8. Matters on whlch we aro r•qulr•d to r•port by •xcfrptlon In the light of the knowledge and understanding of the charbty and Ils envlronm8nl obloined In the coursg of the audit. we have not identified material misstatements in the Irustees, report. We have nothing to report in respecl of the followlng matter8 In re18tSon lo whlch the Companle8 Act 2006 requires us lo report lo you If, in our opinion.. adequate accounting records have not been kept, or relurng adequate for our audit h8ve not b*en received from branches not v1311ed by us.. or the flnancial statements are not in agrgomenl with the accountsng records and returns., or ert8in d15c105ures of Iruslees, remuneration specified by law are not made,. or we have not received all the inlomialion and explanations we require for our audit,. or the trustees were not enlillod lo prepare the financial statements In ac￿rdanC8 wfth the Small companies reglme and take advantage of the small companies, gxemptions in prepdiing the dlrectors, report and from the requirement lo proparg a strategic report. 15 The Liverpool ChurGh of England Council for Social Aid {Incorporated) Company Limited by Guarantoe Independent Audltor's Report to the Members of The Liverpool Church of England Council for Social Aid (Incorporated) Iconllnu8d) Year ended 31 March 2024 Regpon$lbilltles of trustees As 8xplained more lully in the trustees. respon5ibilf(ie5 Statement, the trusteès (who are also the dir8ctors for the purposes of company lawl are responsible for the preparallon of the financbal slal8menl8 and for belng satlsfied that they give a true and fBir view, and for such Snternal Coil Irol as Ihe IrusleÉs determlne Is necessary lo enable the preparallon of flnancial slatemgntS that are free from materidl misslalemenl. whèthèr due lo fraud or error. In preparing the financial statements, th8 trust888 are responsihle lor assessino th9 ch8r+ty'$ 8billty ID continue as a going concern. dlsclosing, as applicable. malleis Telal8d lo goiiig concern and 118iYo Ihs going concem basis of accounting unl8ss Ihe Irusl88s eilher intend lo liquidalg Ih6J rharlly or lo ¢eag8 OP9ralions. or have no reallsllc allernatSve bul to do so, Audltorf$ r•spon8lbllltles for the audlt of the flnanclal stst•m•nt¥ Our objectives are to oblaln reasonable a88urance aboul whether the financial statemen18 as a whole ar8 freg from malerlal rnisslalemenl, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Rga$onable assurance is a high lèvel ol 8sSurBnC￿, but is not a quarante8 th8t an audit conducted in accordance with ISAS IUKI will always delect a material misslaterrient when il exisls. Misslalemenls can arise from fraud or error and are consider&d InBI'eri01 if, individually or in the aggregal8, they could re8sonBbly be 8xpecled lo influence the economic dacisions of users taken on the b8sls of the89 flnanclal slalements. Irregularilles, including fraud. arg instances of non-compllance with laws and regulations. We design procedures In line wllh our rgsponslbilities, oullined above. lo del8cI material misstatement$ in respect of irragularilies, including fraud. Thè exlenl lo which OUT procedures are capable of delecling irregul8rllies, including fraud is detalled below.. As part of an auéil in accordance wlth ISA8 IUKI, we exerclse professional ludgm8nl and malntain professlonal 5ceptiCi5m IhToughovt the audll. We also.. Identify and assess the risks of materi81 misstalemenl of the financial statements. whether due lo fraud or error, design and perfom audit procedures responsive to those ￿sk5, and oblaSn audit evldence that is sufficient and appropriate lo provide a basis for our oplnion. The rfsk of nol delecling a m8lerial misstatement resulting from fraud 15 higher Ihan lor ono resulting from error. as fraud may involve collusion. forgery, Inlenllonal omissions, misrepre8enlalions. or the override of inlemal control. Oblaln an undgrstanding of internal ¢onlrol relevant to the audll In order to design aud51 procgdures that are appropriate in the circumstance8, but not for the purp058 of expre88in9 an opinion on the effectivenes5 of the intèrnal control. Evaluat6 the appropriateness of accounting policies used and the reasonableness of accounting estSmates and related disclosures made by the trustees. 16 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Independent Auditorfs Report to the Members of The Liverpool Church of England Council for Social Aid (Incorporated) Iconllnuedj Year ended 31 March 2024 Conclude on the approprfateness of the Iruslees, use of the going concem basis of accountSng and, based on the audit &vidence obtained, whether a material uncertainty exists related lo events or conditions that may cast slgnlficant doubt on lh6 charity's ability to continue as a going concgm. If we conclude that a material uncertalnly exi515. we are required lo draw allenliuri iii our (ILJditor'8 report lo the related disclosures in the linancial statements or, if such disclosureg arÉ> ingdéqiiate. lo modify our opinion. Our conclusions are based on the audit evSdence ablained lip to IDe dale ol our audilof's report. However, ftjlure events or conditione may c8U8e the charil.y lo pea80 to continue as a going concern. Evaluate th8 overall presentation, structure and conlenl of tt)e financSal slalements, iiicliiding tne dl8closur8s, and whglherthfr financial statements represent tho underlylno Iransactiuns and Bvfrnl In 8 manner that aehieves fair presgntBtion. We communicate with those charged with govornancè regarding. among other mBlleT5. the plAiinè scope and timing of the audit and significant audit findings, includlng any signilicpnl deficipnt.le% in. internal control that we identify durlng our audit. U*e of our r•port Thls report Is made solely lo tha charity's membèrs, as a body, In accor(Janr.ti with Ch3plor 3 01 Part 16 of the Companies Act 2006. Our audlt work ha5 been undertaken 80 that we mlght state lo the chArlty's members tho88 matters we are rgquired to stale to them In an audllofs report and for no other purpose. To the fullest exlenl permitted by law, we do not accepl or a5sum8 responsibllity to anyone other than Ihe charity and the chartty's m8mbers as a body, for our audit work. for this roport. or lor the opinlons we have formed. Mfs Claire Schofield FCCA Isenlor Slalulory Audltorl For and on behalf of Glbson Schofield Llmlled Chartgrod Accounlanls & s181ulory auditor S Enterprise Graenhouse Salisbury Street St Helens Merseyside WA10 1FY 30 January 2025 17 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Slatement of Flnanclal Actlvltles (including income and expenditure account Year ended 31 March 2024 2024 Restricted funds Total lunds Total funds 2023 Unrestricted funds Notè In¢orne and endowments Donations and legacies Charitable activities Investmenl Income Other income 50 4,706 25,119 90 1,130,893 10,766 1,130,943 15,472 25,119 d,44 1,042.799 14,73b 20,464 1.358 Total Income 29,965 1,143.017 1,172,982 1,n77,YQf Expondltur• Expenditurè on charftable 8clSvltS88 Total expendlture 9,10 126.549 1,014,62?. 1.141,77t 126,549 I,a14,622 1,141,171 960.647 Net Income 196,584} 128,395 49 Other recognlsed galns and 1088e Galnsl{lossesl from revalualKJn ol Ilxed assets 61,846 61,046 93.457 125,1101 92.239 Net mov•m•nt In fund8 134.9381 128,395 R•conc1114tlon of fund$ Total funds brought forward Total funds cArrled forward 1,258,096 1,038,163 2,296,259 2,389,716 2,204,019 1,223.158 1.166,558 2,296.2¥9 The slalement of ￿nancIal aclivhles Sncludes all gains and105ses recognlsed In the ye8r. All Income and expenditure derlve from continuing activltios. Th? note$ on pagos 21 to 33 fonn part of the59 fin￿¢181 statements. 18 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Statement of Financial Position 31 March 2024 2024 2023 Not• Flxed assets Tangible fixed assets Investments 16 17 375,780 753,290 384.980 691.644 1,129,fj70 1,076,624 Currant as$•ts Debtors Cash at bank 8nd In h8nd 18 38,323 1.297,826 38.781 1.238.996 1,336,149 1 )72,71-1 Credltors.. amount# falllng due wlthln one year N•t currnnt as8•ts 19 75,503 1,260,646 1,219.ti34 TotAI 0s8at$ loss ¢urront1SabSlltl•• 2,389.716 2.Lqli.258 Not assgt8 2.389.716 2,298,258 Funds of the charlty Reslricled funds Unfestricled funds.. Revaluallon reserve Other unr8stri¢led incom8 funds 1.166.558 1,038,163 637,203 585,955 582,078 676,018 TotAI unr•strlct•d fund• 1.123,158 1,258,096 Total charty funds 21 2,389,716 2,296,259 These financial slalemont$ have been prepared in accordance with the provisions appllc8ble lo companies subject to the small Gompani9s' regim8. Th8se financlal slalemenls w8re approved by the board of trust888 and aulhorisgd for I$$u8 on 30 January 2025, and are signed on behalf of the board by.. Mr M Poffley Trugtee Mr P Holl- Ch8ir Trustee The notes on pages 21 to 33 forrn part of these ftnanclal ststements. The Liverpool Church of England Council for Social Aid {Incorporated) Company Limited by Guarantse Statement of Cash Flows Year ended 31 March 2024 2024 2023 Cash flows from operating actlvlties Nel income 31.811 117,349 Adjustments for.. Depre¢Sallon of tsngible fixed 888818 Dlvbdends. Interest and rents from Snv8slmenl$ Other intèrest receivable and similar incom Accrued expens8sllirbcomel 9.200 119.7371 15,3821 5,799 9.200 119.7791 12,0061 Changes in.. Trade and other debtors Trade 8nd olh&r credllors 458 16,582 38,711 18,0131 16,4fj71 89.612 Cash ggneraled from operations Interest recelvgd 5,382 722 Nel cash from operallng a¢￿VItIeS 44.09,1 90.334 Cash flows from Snve•tlng a¢tlvltle• Dividends, interest and rents from inve8lmenl8 19.737 19.737 19.739 Net cash from investlng actlvlkngs 19,739 N•t Incrgasg In cash and cash èqulvalènts Cash and cash equSvalents at beglnning of year Cash and cash •qulvalonts at •nd ol yoar 63,830 1,233,990 110,073 1,123,923 1,297,826 1.233,996 Th• notss on pages 21 to 33 forffl part of tht$e Ilnancial 3tatem8nts. 20 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Financial Statements Year ended 31 March 2024 Ggneral Inforniatlon The charity Is a public benefit entity and a private company limited by guarantee. registered in England and Wales and a r￿l$le(ed charity in England and Wales. The address of the registered offic8 is 115 Edg8 Lane, Liverpool, L7 2PF. ststement of Compllanco These flnandal statements have been prepared In compli8nc8 Wlth FRS 102. 'The Flnanclal Reportlng Standard applicable In the UK and the Republlc of Ireland,, the Slalemenl of Recommended Pracllce applicable lo charllles preparing Ihelr accounts In aLcordanre with the Flnancial R8porting Standard appllcable in tho UK and Republi¢ of Ireland IFRS 1021 Icharilies SORP IFRS 10211 and the Companles Act 2006. Accountlng pollcles Ba818 of preparatlon The flnancl81 statamants have baan preparad on the hlstoricol cost basls, as modlfied by thè revalu81ion of certaln Ilnancial assets and li8billll8s and Investment prop8rtlfts Ineasured dt lalr value through Income or expenditure. The flnanclal slalemenls are prepared In slerllng. whlch Is the functional currency of the 8nllly. Golng concern Th8re are no mater181 uncertainties aboul the charlty's ablllly lo conllnue. Judgements and key sourc08 of 0stlmatlon uncortalnly The pr8paralion of th8 financial slat8m8nls requirès management lo makg ludgem8nls, eslimBtes and assumptions that affecl the amounts reported. These eslim8les 3n(i judgements 8re conllnually revlewed and are bosed on axperlence and other f8clors, Includlng expecl8llons of future events Ih8t are believed lo be rgo$on8bb& un¢Jer tho ¢1rcumslance8. Fund a¢countlng Unreslricled funds arg available for use at the dIs¢￿tIon of the trustees lo furthgr any ol the charity's purposes. Designated funds are unrestricted funds earmarked by the trustees lor parucular future proj9Ct or commitment. Reslrlcl8d funds are subjected lo reslriclions on Ihelr expenditure declared by the donor OT through Ihe term5 of 8n appeal, and fall into one of iwo 5ub-cl855es'. reslTiCted income funds or endowment funds. 21 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Flnanclal Statements {￿ntInuI￿) Year ended 31 March 2024 Accountlng pollcles icontlnutrdl Incomlng resources All Sncoming resource5 are included in the slatsmenl of flnanclal acllvitles when enllllemenl has passed lo the charity., it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied lo particular categories of incom8'. income from donations or grants Is recognlsed when there is evidence ol enlitlemenl lo the gifl, receipt is probable and ils amount con be measured reliably. legacy Income Is recognlsed ￿en recelpl18 probable and enlltlemenl 18 95tablished. ncome from donated goods is measured al the fair value of the goods unless Ihlq Is impr8cllcal lo measure reliably, in which case the value is derived from Ihp. Lost lo the donor or the eslimaled resale VAIu8. Donated facilities and services are recogniEpd in the arcounl8 when recelvecl If the value can ba rellably measured. No amounts ara snclude¢J for the conlribullon of general volunteers. income from contracts for the supply of services ￿5 ￿cognised wlth the d¢livery of tlle contracted 8ervlce. This is classified as unrestricted funds ijnlèss ltyore Is a ponlr3n.tii roqulremenl for 51 lo be spent on a partlcular purpos8 and returned If unspent, In whlch case 11 may be regarded as reslrict8d. R•sour¢•$ expondod Expenditure is recognised on an accruals basis as a1Sabllity is incurred. Expenditure Includes anv VAT which cannot be fully recovered, and is classifled under headings of the slalemenl ol financlal activities to whSch11 relate8: expenditure on raSsing funds includes the costs of all fundraising aclivilies, 8v8nls, lion- harilable trad￿g actlvllles, 8nd the sale ol donated good8. expendltur8 on charitable aclivi1Ses Includ8s all costs In¢urr8d by a charity In undertaking activities that further ils ¢h8ritab5e alms for the benefit of its boneficiaries, including Ihoqe support costs and costs relatlng lo th8 governance of the charfly apportioned lo charitable acllvit19S. othèr expenditure inclu¢Jes all expenditure Ihal is neither related to raising funds for the charlty nor part of ils expenditure on Charitable activllies. All costs are allocated lo expenditure categories reflecllng the use of the resource. Direct costs attributable to 8 single activity are allocated directly to that a¢livlty. Shared Costs S￿ apportiorigd btheen thè actlvilies they contribute to on a r6asonabl8. luslifiable and consSstent basis. Tangibl? asset8 Tangible assets are initially recorded at Cost, and subsequently slated atcost less any accumulated d¢pr8cialion and impairment losses. Any tsnglble assets carried al revaluod amoLJnls arè recorded al the fair value al the date of revaluation less any subseqLJent accumulated depreciation and subsequent accumulated impalmignt losses. 22 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Financial Statements {eoiillnuEdJ Year ended 31 March 2024 Accountlng pollclos {¢ontlnu8LIJ Tanglble ass8tS (6on4rfv¥¢dl An increase in the carrying amount of an asset as 8 result of a revaluation, is recogni58d in other recognis8d gains and losses, unless il reverses a charge for impairmpnl that has previously bep.n recognised as exp8ndilure within the statement of financial aclivilies. A decrease In the carrySng amount of an asset as a result of rgvalualion. is recognised iii other recognSsed 98ins and losoes. except to which il offsèts any previous revaluation gain, in which Gase the loss is shown vjilhln other recognised gains and losses on Ihe slalernenl ol financial activities. Dopre¢latlon Depreclallon18 C81culaled so as lo wrlle off the cost or v81u8llon of an a8881, le8s Ils residual value, over the us8ful economic Ille of that ass8t as follows.. Inv•¥tm•nts Unlisled equity investments 8re initially recorded al cosl, and subsequently Ineasurpd al fair v81up.. If fair value cannot be reliably measured. 8ssels are measured 81 c.ost less Impairment. Llsted inveslmenl$ are mèasured il fair valu8 wlth changes In falr valL$8 being rec￿nISed in Incorne or expendllur8. Invostm•nts In assoclates Inveslm8nls In 88soclale8 accounted for in accordance wllh th8 cost model are recorded at eosl less any accumulated imp8imienl Ios8es. Investments Sn associal8s accounted for in accordance wllh the fair value model 8r8 initiallii recorded at th8 trans8Ctlon price. Al each reporting dale, the investmen15 are mea8ured al f8lr value, wllh changes In falr value taken Ihrough income or oxpendilure. Where il Is impracticable lo measure f8ir v81ue rellably wllhoLrt undue cost or efft)rt, the c051 model wlll be adopted. Dividends and other di51ribulions recelved from the investment are recognised as income wilhovl r8g8fd to whether the dlslribulions are from acc4Jmul816d prolits of the associate arislng befor8 or after the dale of 8cquisilion. Inv8stments in l05nt venture$ Inveslmenls in jointly controlled enlltS8$ account8d for in accordance wth the cost model are recordad at cost less any accumulated Impairment losses. Investments Sn jointly controlled enlilies accounted for in ac￿rdanCe with the fair value rnode.l ar6 initially recorded al the transaction price. Al each reporting date. the investments are measured al fair value, with changes in fair value taken throLJgh income or èxpendilur8. Whére it is impracticable to measure falr value reliably wilhoul undue cost or effort, the cost model wlll be adopted. Dividends and other dlstribubons received from the investment are reeognised as Income wilhoul regard lo whether the dislribulions are from accumulated prollts of the joint venture arising befor or aftèr the date of acquisition. 23 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limlted by Guarantee Notes to the Financial Statements (contlnuodj Year ended 31 March 2024 Accounting policies (CLvrUnuedJ Impalmi•nt of flxed assets A revlew for indicators of impairment is carried out at each reporting dale, with the recoverable amounl being eslimaled where such Indicators exist. Whpre the carryirvJ valu8 exceeds the recoverable amount, the assgt is impaired accordingly. Prlor ImpaSrmenls are also revlewed lor posslble reversal al each reporting dale. For the purposes of Impabmenl tastlng. when11 Is not possSbSè lo eslimalè Ile i-ecovF)rablts amount of an indlvldual asset, an esllmale is made of the recov8rable amount ol the cash-g8nerallng uii',I lo which the asset belongs. The ca5h4Jeneralinq unil is the smallesT identifiable groiip of assets that includes the asset and generates cash inflows that largely independent of the *8sh S1)fluws from other assets or group8 01 assets. For impBirm8nt testing of goo￿111, the goodwill acqulred in a busln8SS COTnblnation Is, froni the 8cqulsillon dale, allocated lo each of the cash-generatlng units that are eyppLted to benof'il from the synergies of the combinallon, Irrespective of whether other as58ls ur 118billllgs of the Gh¢lP.Iy ar8 assigned lo those unlls. Flnanclal Instrum•nts A financial asset or a finenclal 118blllty Is recogn18ed only whèn the entlty becomes 8 p8ty lo Ihg contractual provSslons of the inslrumenl. Baslc flnanclal Instruments are Inlllally racognls8d Bt th8 amount racèbvable or payable includlng any r8lal8d tran88cllon costs, unless Ihg arrangement constitutes a financSng transacllon, where it is rècognis8d al the present value ol the lulure paym9nls dlscounted at a market rats of int8resl for a slmilar debt instrument. Current assets and current li8bllllles Bre subsequently measured 81 the cash or other conslderalion expected lo be paid (Y recelved and not dSscounlgd. Debt inslrumenls are subgequenlly measured al amortisad cost. Where investments in shares or preference shares are publicly traded or their fair valu6 can olhetwlse be measured rellably, thè investment Is SLJbs8qu8ntly maasured at fair value with changes In f81r valu8 rpcognised in income and expendllure. All other such investments are subsequently measured al cost less impairmgnt. Dofln8d contrlbutlon plan• Conlrobullons lo defln9d conlributs'on plans are recognis8d as an expensg in the perlod In whlch the related se￿1¢8 Is provided. Prepaid contributions aro rgcognised as an asset lo the exlenl that the prepayment will lead lo a reduction in future payments or 8 cash refund. When contribulSons are not expect8d to be selllgd wholly wilhln 12 month$ of the end of the reporting dat8 In which the ernployees render the related service, the liability is mpasLired on 8 discounted Present valug basis. The unwinding of the discount is recegnlsed as an expense in the period in which il arises. The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarantee Notes to the Flnancial Statements Icottttnvodj Year ended 31 March 2024 Llmltgd by guarantse The charlty18 8 reglstered cornpany limlled by guarantee and h88 no share capttal. Donatlon$ ond legacles Unrestricted Fund8 Restricted Total Funds FLJnds 2024 Oonatlon8 D¢Jnalions 50 50 Grant8 Grants recelvable HMPPS Grants recelvable Hope University Students 1.129.893 1.i)00 1,129,893 1,000 50 1.130,B93 1,'130,943 Unrestricted Fund8 Reslricled Tolnl Funds Funds 3023 Donatlon• Donallons 12.532 12.532 Grants Grants recelvable HMPPS Grants receivable Hope Unlversty Students 1,027,467 2,800 1.027,467 2.800 1,042,799 1,042,799 Charftable actlvltlo8 Unre8tHcled Funds Reslrfclad Total Funds Funds 2024 Board and accommodallon Rent receivable 10,786 10.766 4.706 4,706 4.706 10,766 Unrestricted Funds Restricted Total Funds Funds 2023 Board and accommodation Rent recelvable 13,311 1,425 13,311 1,425 14.736 25 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarantee Notes to the Financial Statements (conthued) Year ended 31 March 2024 Investmènt Inc¢me Unrestricted Total Fund8 Unreslricled Total Funds Fund5 2024 Funds 2023 Income from listed investments Bank Interest rgcelvable 19.737 S,382 19,737 5,382 19,739 722 19,739 722 25,119 25.119 ?0,461 20,461 Other Income UnreslriJed Funds Restricl8d Total FLind8 Funds 2024 Other Income 90 1.358 1,448 Unr88tMrtAd Funds R981rleled Totdl Fijnd 2023 Other income Expendlture on ¢harltabl• act5vltles by fund type Unrestricted Funds Restrtct&d Total Funds Funds 2024 Dlrecl Charll8b18 Expendllure Support costs 125,807 742 1,010,782 3,840 1,136,589 4,582 1,14",,171 126,549 1.014,622 Unreslrfcted Funds Restrfcted Total Funds Fund8 2023 Direct Charitable Expendlture Support costs 25,684 2,528 928,593 3,841 954,277 28,212 932.434 960,647 10. Expendlture on eharltable activities by aetlvity type Activities undertaken dlrectly Supwrt Total funds osts 2024 Total fund 2023 Direct Charita￿e Expenditure Governance Gosts 1,136.589 1.136,589 4,582 4.277 6,370 4.582 1,136.589 4.582 1,141,171 960,647 26 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Notes to the Flnanclal Statements1¢onth￿dJ Year ended 31 March 2024 11. Analysls of support costs Analysis of support costs activity 1 Total 2024 Totsl 2023 Governanc8 costs 4,582 4,582 6,370 12. Ngt Incomo Nel income Is 818led after chargSngllcredS1Sngl'. 2024 D8proclaUon of langlble flxed 888ets 9,200 13. Audltors romuner8tlon 2024 202: Fee5 payable for the audit of th8 flnanclal 51atem8nts 3,840 14. Staff costs The average head count of omploye8s during the year was 2412023- 21 I. 2024 No. 2023 No. Number of staff 24 21 The number of employees whose remuneration for the yeBr fell wilhln the following bands. warè.. 2024 2023 No. No. £60,WO to £69,999 15. Tru8tse romunoratlon and gxp•n$•s No remuneration or other benefits from employment with the charity or a related entity wera receSv8d by the trustees. 27 The Liverpool Church of England Council for Social Aid {Incorporated) Company Limited by Guarantee Notes to the Financial Statements fcontlnu8dJ Year ended 31 March 2024 16. Tanglblo fixed assets Land and bulldlngs Cost At 1 Aprfl 2023 and 31 Mar¢h 2024 513,780 Dopr•¢i•tion At 1 April 2023 Chargè for the year At 31 Mèrch 2024 128.800 9,20 lie.fiOO Carrylng amount At 31 March 2024 375,780 At 31 March 2023 384,9SCI Tanglblè flxed a••et8 held at valuatlon The freehold property was valued on 14 December 2009 al an amount of ÉL160.onn. Th& valLI?r lion was carried out by Edmund Kirby Chartered Sutvèyors ol India kluildings, INat8r Slreet. l_IverpoGI L2 OTZ. The HSBC Bank plc hold the deads for the prop&rty 8t 11 S Edge Lane, Llverpool a8 securlty Sn the event of an overdraft being required. The Irusl8es feel Ihal the value of the freehold property Sn Ihe financial slalemenl8 Is In keeplng wilh current matl(g1 values. 17. InV￿lmonts Lisl8d Other Investments investments Total C08t or valuaiSon Al 1 April 2023 Additlons Fair value movements 681,600 10,044 691,644 61,646 61,648 753.290 At 31 Mar¢h 2024 743,246 10,044 Impalrment At 1 Aprll 2023 and 31 March 2024 Carryln9 amount At 31 Mar¢h 2024 743.246 10,044 753,290 691,644 At 31 March 2023 681,600 10,044 l investments shown above are held at valuation. 28 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Notes to the Financial Slatements (¢onllnued) Year ended 31 March 2024 17. Investments (con*lnu8d) Flnanclal assets held at fair value The valuats'on of all investments is provKled in an annual statement from CCLA Investment Management Ltd, who manage the Charity's Investment Portfolio 18. Debtors 2024 2023 Prepayments and accrued income Other debtors 38,111 212 38,781 38,-?3 19. Crodltorn: amounts lalllng due wlthln on• y•Jr 2024 Trade creditors Ac¢ruals and deferred income Social securlly and other taxes Other creditor5 .40.ts04 16,t134 13,553 12,716 75.503 11,804 53.143 20. Pon•lon¥ and othor pg•t rotlrnm•nt ben•flts D•fln•d contrlbutk•n plans The 8mounl recognised In Income or gxpanditurg as an expen86 in relath)n lo deflngd contribution plans was £153,88112023.. £137,081). 29 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Financial Statements {contlnu•d) Year ended 31 March 2024 21. Analysls of charltabk funds Unrestrlctad funds Al 1 Apr 2023 Galns and At 31 Mar losses 2024 Income Exp8ndllure Transfers Goner81 fund Revaluallon reserve Investments Investment Revalualion Reserve 326,018 29,965 1126,5491 6.521 235,955 250,478 350,000 16,5211 243,9S7 350,000 331,600 61.646 393,246 1.258,096 29,965 1126.5491 61,64£1 1,223,158 Al 1 Apr 2022 Galns and Al 31 Mar losses 2n23 Income Expenditure Translars General fund Rev8lu8llon reservo Investments Inveglmenl Revaluation Fle8arve 327.248 20.461 128,2121 6,521 326,0111 256.999 350.000 {6,5211 250.478 350.000 356,710 125.1101 331,600 125,1101 1.258.096 1,290,957 20,461 {28,2121 Ro$trl¢ted funds Al 1 ApT 2023 G8Sns and At 31 Mar lossgs 2024 Income Expenditure Transfers Reslrlcted Fund8 1,038.163 1.143.017 11.014,6221 1,166,558 At 1 Apr 2022 G8ins and Al 31 M8r lossés 2023 Income Expenditure Transfers Restricted Funds 913,062 1,057,535 1932,4341 1,038,163 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Flnancial Statements fconUnts8d) Year ended 31 March 2024 21. Analy818 of charltable funds Iwnlinu¢dJ At1Apr 2023 At 31 Mar 2024 Income Expendtture General Social Care Council ETE121 ETE131 Hope Unlverslty Students Achieve NW Connect Merseyside CRC LCC Ilor CPI City ol Liverpool Bwilliams Don815ons lor Women Move on Project Ralhbone Project Cecil Pilkinglon Charitable Trust Clothes bank prolecl General Funds HMPPS 3.375 8.636 5.031 10,240 345 7,025 17 1.725 50 116.1?11 1.006 6.000 5,752 301.172 703.910 3,37S 8.636 5,031 10,404 345 7,G25 17 '1.7it5 50 41.ry,09n 642 4,770 5,064 311,375 826.196 1,000 18361 11.9761 13641 11.2301 1613RI 10,592 13891 1,131,425 11,009,139) 1,143,017 11,014.6221 1,166,$58 TOTAL 1,038,163 At 1 April 2022 3.375 8,636 5.031 8,704 345 7,025 17 1,725 62 111.8391 538 3,000 At 31 March 2023 3.375 8,636 5,031 10.240 345 7,025 17 1,725 50 116,1211 1.On6 6.000 5,752 301.172 703.910 Income Expendllure G8neral Soclal Care Councll ETE121 ETE131 Hope UnlversSty Sludenl8 Achieve NW Connect Merseyside CRC LCC Ilor CPI City of LSv8rpool BWilli8ms Don8tions for Women Move on Project Rathbone Prolecl Cecil Pilklngton Charttable Trust Clothes bank prolecl General Funds HMPPS 2,800 11,2641 112} 14,2821 15321 1,000 3,000 8,532 14.522 1,027.467 12,7801 19461 1922.404} 1932,2201 1,038.163 287.596 598.847 TOTAL 913.062 1,057.321 31 The Liverpool Church of England Council for Social Aid {InGorporated) Company Limiled by Guarantee Note5 to th8 Financial Statements Year ended 31 March 2024 22. Analys16 of net assets between funds Unrestricted Funds Restricted Total Funds Funds 2024 Tanglblè fix8d assets Investments Current assets Cr8dllors legs than 1 ye8r Net as$gt$ 375,780 753,290 96,588 12.5UO) 1,223,158 375,780 Y53.290 1,336,148 175,5021 2,389.7 16 1,239,560 173,0021 1 46S,558 Unreslrirted Fund8 Reslricled Total Fun¢J F"unds Tangible fixed assets Investments Current asstrls Creditors less than 1 ye8r Net a•Jet• 384,980 691,644 183,972 {2,5001 1,258,096 384,980 891.r)44 1,272.718 1,088,80 150,643 1,038,163 2,'?9b.259 23. Flnanclal Instruments A fin8nci818ssel or a financial Ilabillty Is recognlsed only whan the entlly becomes 8 party lo the ontraclual provisions of tha in8trum8nl. Basic financial instrurnenls are In111811y recognlsed al th6 amount recelvable or payable Includlng any related transoclion cosls. unless the arrangement conslblules a financing Iransacllon, where it is recognis8d at tha prgsanl value of the future payments tlSscount8d at a mark8t rala of interest for a simllar debt instrument. Current assets and current liabilities are subsequently measured al the cash or other consideration expected lo be paid or received and nol discounl¢d. Debt Inslrumenls are subsequen￿Y measured al amortlsed cost. Where Inv881ments in shares or prelerènce shares are publicly trad8d or their fair value can otherwise be measured rèllably, the investrnenl 15 subsequently measured al fair value with changes in fair value recognise(l in incom8 and expendlture. All other such Investments are subsoquenlly measured at cost less impairm8nt. 24, Analysis of chang0$ In ngt d9bt At At 1 Apr 2023 Cash flows 31 Mar 2024 Cash al bank and in hand 1,233,996 63.830 1.297,826 32 The Liverpool Church of England Council for Social Aid {Incorporated) Company Limited by Guarantee Notes to the Financial Statements {contlnuedl Year ended 31 March 2024 25. Rel•tÈd partle8 Having previously Comè under the oversight of the Anglican Diocese of Livefpool, the Charity contlnues lo work dosely with the Dlocese 8nd other related Gharilies. During Ihis financial period. this Includ8d'. Following the permanent employmanl of a Governance & Dovglopmenl Manager {fom)erly Consultant Chartty Operallons Offlcerl in April 2021, the Charity contlnu&d its formal agreement with the Anglican Dlocese of Liverpool lo pay for the provlslon of IT tsLIDPOrt. nttic@ space and Ihg use of meeting rooms al ils central Llverpool offlces. This amounted to f2.4b8 for 2023 wSth 2024's agregmenl still being linalised,1£2.108 in 20221. Th& LDCSA Vicfi-chdir s the Rev C8non Dr Ellen Loudon. who is also Oiocesan Directnr for &iocial Juglice and provldes line management lo the Governance & Oev8lopmenl Mhnager. A donation of £3.500 was made to the Tsedaq8h Holis8 C.hArity. T8p.daqah 1$ PJ mlssional community based al Llverpool Cathedr81, made up ol ynung pèople from ai'ound the Triangle of Hope Ilvlng together In community for a yèar. Tsedaqah communlty mombftrs work ITI a varlety of 8OCI81 justice prots8cls across the Liverpool City Regk)n, ￿n conjunclli)ri with Angllcan DSocese of Liverpool and Liv8rpoDI Cathedral. Thè donalion supported a pldC.emeni of a Tsedaqah community m8mb8r into Adelaide House, lo gain experience uf the work we lo and contribute lo aelivllles and projects for the benefit of our resldenls. The LDCSA Illce.Chair is the Rev'd Canon Dr Ellen Loudon, who is also Diooe$an Director for Soclal Jusllce and Trustee ol Tsedaqah House. Grant lundlng of £8.400 w85 provlded lo the New Horlzon's Project. whlch 8UPPOrt8 sex workers. The prolecl is managod as part of the work of All Salnts Church, Kensington. Rev'd Mike Coalgs is an LDCSA Board Trustee and was Ihe vicar of All Sain15 Kensington until his relirernenl in September 2024. Adelaide House complet8d a number of Forest School sesslons wlth 8 new provider Iwoollon Forest School) durlng Ihls perlod. The LDCSA Chglr, Paul Holt and LDCSA Trustee, i¥ar8h Bergsford declared they know the manager of the provision socially. Where Trustees declared a related party Ir8ns8¢tson during the ye8r these were rècorded al the relevant meeting. The Trustee was precludèd from involvement In any discusslons and decislon making around the related payments. 33 The Liverpool Church of England Council for Social Aid (Incorporaled) Company Limited by Guarantse Management Infomiatlon Yoar ended 31 March 2024 Tho tollowlng page8 do not form part of tho flnanclal Ststoments. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Detailed Statement of Financial Activities Year ended 31 March 2024 2024 2023 Incomo and andowments Oonations and l•ga¢l•$ Donations Gr8nls receiv8ble HMPPS Grants receivable Hop& University Students 50 1,129,893 1.000 12,532 1,027,467 2,800 1,130,943 1 n42,799 Charltabl• actlvltlo8 8oard and accornmc￿aIi0n Rent rec8ivablg 1Q,766 4,706 13,311 14,736 Inve8tm8nt Income Income from listed investments Bank interest receivable 19,737 5,382 722 25.119 Other Income Other income 1,448 Total In¢omo 1,172,982 1,077,996 35 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Detailed Statement of Financlal Actlvities {ean(Inu Year ended 31 March 2024 2024 2023 Expenditur• Expenditurè on ¢har5tabl8 a¢tfvitlo$ Wages and salaries Employer's NIC Pension costs Rent Rates and water Light and heat Rèpairs and malntènan¢# Insurance Legal and professional fees Depreciation Medlcal Expense8 Charitable Gifts & Donations Fumiture, Fillings & Equipm8nl Catering & Cleaning Contract Equipment hire Personal allowances & pockot money Re¢ra8tlon Tralnlng Travel- staff Trav81- Residents Accounlsncy & Profession81 Office & Adminlslralio Consultancy & Professlonal fees Bank charges Seminars Building refurbishment 542,786 49,920 153,881 494,710 45,771 137,081 2,108 10,679 11,572 57,669 29,186 16.728 3,840 9,200 7,318 32,411 14,971 9,200 6,024 5,266 8,984 84.519 11,699 11871 6,239 18,795 1,457 1,849 5,490 39,738 30,129 75.075 7,716 8,747 378 1,815 S69 5,400 29,706 29,697 677 2,094 1,442 26,680 1.141,171 960,647 Totsl •xp•ndlture 1,141.171 960.647 N•t Income 31.811 117,349 36 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Detailed Statement of Financial Activities Year endad 31 March 2024 2024 2023 Expenditure on charitable activltl•s Direct Charitable Expenditure Actlvltles undertaken directly Wages & salaries Employerfs NIC Pension costs Rent Rates & wat8r Llghl & hèal Repairs & main18nanGe Insuranco Depreclallon Medical Expenses Charllable Glfts & Donations Furniture, Flllings & Equipment Catering & Cleaning Contract Equipment hire Personol allowances & pocket money Recreation Training Travo1- staff Travel - Residents Accountancy & Professional Offic8 & Adminislralion Consultgncy & Prol95sional fees Bank charges Seminars Building rgfurblshmenl 542,78fj 49,920 153,881 494,710 45.771 137,081 2,108 10.679 11.SY2 57,Il$Y 29,188 1S,726 32,411 14,071 9,200 7,0011 8,984 84.519 11,899 11871 7.71fi 8.'147 i78 1,815 569 5,400 29,706 16,795 1,457 1,849 5,490 39.738 30,129 664 1,442 26,680 2.094 1,136,589 954,277 Governance cosls Audll Fees Governance costs - other lype 1 Governance costs - other lype 2 3,840 125 617 3,843 261 2,266 4.582 6,370 Expondlturo on charltable actlvltl88 1.141,171 960,e47 37