copapANY REGISTRATION NUMBER: 00093802 CHARrrY REGISTRATION NUMBER- 221709 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Financial Statements 31 March 2025 GIBSON SC OFIELD LIMITED Chartered Accountants & statutory auditor 5 Enterprise Greenhouse Salisbury Street St Helens Merseyside WA10 1FY The Liverpool Church of England Council for Social Ald (Incorporated) Company Llmit6d by Guarantee Flnan¢ial Statements Year ended 31 March 2025 Page Trustees, annual report (incorporating the directorfs report) Independent auditorfs reF)Ort to the members Statement of financial activities (including income and expenditure account) Statement of financial position Statement of cash flows 14 18 19 20 Notes to the financial statements 21 The followlng pages do not form part of the flnanclal statements Detailed statement of financial activities 36 Notes to the detalled statement of financial activities 38 The Llverpool Church of England Council for Social Aid (Incorporated) Company Limiteil by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) Year ond•d 31 March 2025 The trusteès. who are also the dlrectors for the purposes of company law, present their report and Ihe financial statements of the charity for the year ended 31 March 2025, In compliance wth S414C of the Companies Act 2006. Ref•rnnc¥ and admlnlstratlve d•tall8 Reglst•rod Gh¥rlty name The Liverpool Church of England Coun¢ll for Soclal Ald {Incorporated) Charlty reglstrnlion numb•r 221709 Company r•glslratlon numb•r fKJ093802 Prlnclpal offic• and r•gl$t•r•d 115 Edge Lane offl¢• Llverpool L7 2PF Th• tru8t••8 Mr P Holl Rev Canon Dr E Loudon - Chalr Mr8. D Amlot MBE Mr8 SG Beresford OBE Rev M Coales Mr M Poffley Mr J Cottrell - Vlce Chalr Mr T Burke Rev L David80n Dr BL Rob8rts (Reslgned 110o¢8mber 20241 (Appolnted 11 Dec8mber 2024) IAppolnl8d 11 D8c8mber 2024) (Appolnted 11 December 2024) Company s•cr•tary Mi M Poffley Audltor Gibson S¢hofield Llmiled Chartered A¢counlanls & statutory audllor 5 Enterprise Greonhou8e Salisbury Street St Helens Merseyside WA10 1FY Bank•rs HSBC IMklland} 4 Dale Street Llverpool L69 28Z CAF ICharitle8 Ald Foundalionl 25 Kings Hlll Avenue Wèsl Malllng Kent ME19 4TA The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guaranteo Trustees. Annual Report (Incorporatlng the Dlrector's Report) (conllnu•dJ Year ended 31 March 2025 stfuclure, gov•rnanG• and management The LNerpool Church of England CounGII for Soclal is a Charltsble Company Llmiied by Guarantee, govemed by a Mernorandum and Artldes ofAssociation. The Charfty Is also known by Its common use name, LDCSA. While an independent charlty, It Is a close and valued pert of the family that18 the Dloc8se of Llverp¢)ol, wllh th8 Bishop of Llverpool as its ex-officlo Presldenl. The Bishop of Warrington supports the Charity as lh8 Episcopal Vlsllor for Adelaide House staff and resldenls. Overall direcllon and supervision of the activities of the Charity Is exercised by the Board of Trustees who include P Holt {Chairl, E Loudon IVlc6 Chairl and M Poffley ITrea8urer, Company Secretary. who also serves as Clerk to the Truslees}, supportèd by Clare Blackburn {Goveman¢e & Development Manager). The day-to4ay operation of Adelaldo House is the re8ponsiblllty of NanGI Metherell {Chlef Operations Offic¢rl. El•ctlon of Trust••• The Charity's Articles of Assoclallon set out the conslllullonal provl8lon¥ wllh respect lo the election of Trustees. There are now seven nominative and flve COwOPtaliv6 Trustee places on the Board. NomSnalive Trustees are drawn from across tho Llverpool Diocese wllh recommendallons from the Charity Truslees approved by the Liverpool Diocesan Board of FlnanGe and the Blshop of Llverpool. Th6r8 were no co-oplalive Tru$tee$ nominated to the Board durlng IhSs perfod, and although Ihl$ has hlstoricalty been through exi81ing Trustees, conn8cllon8, wldor avenues of recrullmenl are belng explored, including through advèrtising vacancies. CommSttMs to the Board The following Sub commSttee8 of the 8oard were Sn op8rgllon over the year- Th• Standlng and Staffing Commlt¢•o comprising the Chalr, Vlce Chair, Treasurer and other Trustees. The Chief Operatk>ns Officer attends Ihls ¢ommltte6 as r8quired', Th• Flnance and Fabr1¢ Commltteo comprlglng the Chalr, Wce Chalr. Tr8a8urer, tsvo othor Trustees and the Governance & Development Manager; Thg Appeals Commlttefr. from whith ￿ members, and the Commitiee's Chalr, would oversee an appeal arising from a disciplinary matter or a grievance issue if required (the committ68 heard one appeal in Iho yoar ended 31 March 20251. Rlsk Managomont The Trustees have a risk management strategy which comprises: An annual revlew of the principal rlsks and uncertainties thal the Charity faces. Ongoing revlew of the Charity's risks by the Board, Includlng rlsk as a standard meeting agenda item; The establlshmenl of policies, systems and procedures to mitigate those rlsks iden11f￿d in the Risk Reglster. and The Implementatlon of prcKedures designed to minlmlse or manage any potentlal Impact on the Charity should those risks materialise. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporating the Dlrector's Report) (condnu8dJ Year ended 31 Mar¢h 2025 Key risks identif￿d in this period included continuèd cost pressures, successfully tenderlng with the Ministy of Justi¢e IMOJ) for the new Adelaide House Approved Premises conlraGI and timely delivery of requir8d quality fire door replacement. Rising costs contlnued to be ck)sety managed through robust forecasting and regular budgetary monitoring. The Charlty has a good level of reserves lo respond to initial cost changes, although a signfficant amount was wmmltted this year for the Adelalde House Refurbishment, which began on site in December 2024 The current Adelaide House contract allows for a 'Notice lo Chang8, submission lo apply for additional funding whlch wa8 used this year to apply for extra support for above CPI rlses in energy bills. The Charity was able to put In plac8 new utlllties contracts at the end of this reporting period which significantty reduced energy costs. Thè MOJ experienced delays in ils tender process for the Independent Approved Premises contracts wmh Adelaida Hou88 contract has now b$en rolled over to March 2026. The tender timeline was revlsed, beginning in F6bnJary 2024 for North We8t and London IAPS 8nd ¢oncludin9 in an April 2024 submission. The Charity was successfully were awarded the new contract In June 2025 to begln on 1 April 2026. The Charity worked closety wllh the Crown Premises Flre Inspeclorale regardlng flre dcor repla¢em6nt a¢ro8s the house wlth the first phase completed In Autumn 2024. The most $ignlfi¢ant rlsks durlng Ihls reportlng p6rlod were In relatlon to the Adelalde House Refurbl8hmenl {$ee Ad•lalde House RefuTblshm•nt), whlch Included around safety for resldents and staff, contlnued quallty provlslon for resldenls. and c0818nd project managom6nl. A specialist risk reglster and dlstln¢l flnanclal reportlng was developèd and monllored regularly by tho Board. Smith Young Archltects were engaged a8 the Project Manag6rs and a Refurbishment Group was established, led by the Vlce Ch81r. In response lo a small fire In tha House In March 2025, whi¢h was well contained and managed, and 188ue8 around successfully isolallng eleclrScs for differant phases of the build, the B08rd, In coordlnallon wlth the contractors and MOJ, agreed the Closure of the House for 8 weeks from 24th March 2025. The Charlty, Ilke many others In the Sector, experienced ¢hallenge8 over thls perlod In re¢rultlng new tru8188s. From December 2024 an addltlonal three new tru$tee8 lolned the Board. Banklng Followlng a revlew of banking needs, the Charity opened a¢¢ounts wllh CAF Bank {Chadtsbl& Ald8 Foundation} al the beginning of 2023. The final HSBC accounts closed In March 2025 and all fund8 have been moved over. Thls has provided additional facilities to the Charity Including the provlslon of business card8 lo key staff and Trustees, and improved a¢¢o$$ to onllne banking. The Charlty's Protocols have b8en updated lo reflect the changes. Employe•$ and Volunleers Employees vKre consulted on issues of concem lo them, including tha refurblshmenl, by means of consultative meetlngs and regular staff meetings. The staff appraisal and supervislon process encourage staff lo reflect on Ihebr own practice and identlfy targets and training needs. Staff continued to have active invofvement In, and contribution lo, the residents, supervision plans and activities programme. Senior staff worked closely with Trustees to dellver key projects during this period including th8 new contract submisslon and the Adelaide House refurblshmenl project. (Wel are usvd to working wlth women's AP 811 over the country and when wo flnd a staff group who are positivo and supportlve of our womon, we love Itl" SenicK Probatlon Officer. Oldham PDU. August 2024 The Liverpool Church of England Council for Social Ald (Incorporated) Company Limited by Guarantee Trusteas. Annual Report (Incorporatlng the Dlrèctor's Report) (contlnu•d) Year ended 31 March 2025 Staff Health & W•llb•lng An approved premi$es can be q damandlng workplace wllh stsff wellbeing a priorfty for the Charity. A number of initiatives are being implemented to enhance and monitor staff wellbeing and reduce the risk of workplace stress. Thes8 include nominated Trustee and staff Wellbeing Ch8rnplons, the inlroductlon of new policies and procedures lo support $tsff wellbeing, includlng a Menopause Policy. signing up lo thé Mind Mental Health al Work Commitment and working lo meet the glx standards, and ensuring regular consultation and review with staff via staff meetings and an annual survey. In accordance with the Charmy's Equal Opportunlty Pollcy, LDCSA has an established fair employmenl practice In the r8cruRment, selection, retention and tralning of disabled staff. However, the premises are listed, and th8 impllcations of Herilage169islation has also lo be considered. Plans to develop the House to create 18 sin918 bed spaces, including an accessible bedroom and aecess to Adelalde House, recelved plannlng permlsslon in July 2023. wllh the project completed by November 2025. ObJ•ctlve$ and actlvltles The Company was IncorpM)raled on 20 June 1907 and18 Ilmlled by guarantee wlth ch8rltable Status, and accordlngly no di$lribulions are allowable. Ils origins go back w811 before that perSod to at leas11823. Archive documentatlon from 1911 whlch 115ts Liverpool Charlties descrlbes Th8 Lancashire Female Refuge, a8 Adel8ide House wa8 then known, as follows.. Penitenllary Charilles- The Lancashlre Female Refuge {18231 malntsins a home for women coming out of prlson and 5$ the old8St of Its klnd. Tho obJoctlv•• of th• Charltablo Company ar• to: Advanc6 èducatlon, r811eve povety and to promote any olhor charltable purpose carrled out In connectlon wilh the Church of England Diocese of Llverpool and In partlcu18r those relating to., PromotlrKJ lernperance and hlgher standards of morel Ilfe In the IndNidual, th8 famlly and Ihe community.. Brlnglng rasloralion to the Inlemperatt, the delSnquenl, those addlcted to drugs or 8IGohol or gambllng, offenders and ex•offend8rs, the homele88 or those olh8rwi88 In need of help,. and Brlnglng rellef from dlstress of $ufforing arlsing from dellnquency, intemperance or addiction. Th• Mod•rn Rolg of tho Charfty More recentty. Trustee8 and staff revlgwed the Charlly's obleclives and developed an updat8d vlslon, mlsslon and values statement.. LDCSA'S vl$lon 1$ to se• potentlal r•all$ed and hope r•stor•d for Ilves ImpaGted by the crlmln•l Ju3tlce system. Thg Charity aims to fulfil its vision by.. Providing a quallty 18 bed Approved Premises for wom8n in partnership with the IMOJ). Thls accounts for the bulk of the expenditure and the income of the Chadty. The Charity funds the Chaplaincy role from Its reserves and not from monies allocated for other work undertaken at Adelaide House., Engaging and working olongside key partner agencies induding the Probatlon Service, Nallonal Approved Premises Allia￿￿ and the Angllcan Dlocese of Liverpool. The Llverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Trustees. Annual Report (Incorporating the Directorfs Report) (Contlnuod) Year ended 31 March 2025 Devèloping projects that support successful reintegration into Ihe communlty and safe and sustainable relationships; Maklng gr8ntg to Mer8eyslde-based organl$atSon$ Ihal share our vlsion- and Piornoling awareness of lives, in particular those of women, impacted by th6 ¢rlmlnal Justice system, Including through the Liverpool Annual Prisons Week Lecture. Our Valu•s At LDCSA we.. Communlty recognise and celebrat8 our dlver88 8kill8, Identitles and Ilved experlenc8, knowlng that th18 makeg for a rtcher community-, fosler po8lUve and hon88t rel8tlon8hlp$ a8 the foundallon for transfom)Ing Ilve$ and communlliès; 8¢hSeve morn by working tog•thor In partnership with other organlsations that share common values: and $trlve lo be a 8UStalnable communlty., carlng for people, the environment and our re8ourc88. Sanctuary aim to provlde welcoming places of physi¢al, mental and emotlonal safely- strive lo create an envlronment free from lu¢Jgemenl and negatlve slereotype$- recognise thè equal dlgnlty of each porson In our communlty.. and provlsje opportunlUes lo freety gxplore questlons of faith. P•rson41 Growlh believe everyone has th8 polenllal to flourish. encourage 8 mutualty supportive environment that m8xlm13e8 th8 OPPOrtunllle¥ for personal growth. and 88pSre lo re8lore hope, Increase reslllence, and help each person on Ihelr jOUTney of growth; Together we rlsel Advocacy advocate for a falT8r crimlnal lustlce system for all. aim to understand the particular impact of the crfmlnal justice syslem on women and famllies- and raise aw8reness of the experiences of those Impacted by the prison system through Ilstenlng and dialogue. Community Benefit In setting our objectives and planning our activities the Trust8es have given careful consideration to the Charity Commission's guldance on public benefil. The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Trust•es' Annual Report (Incorporating the Dlrector's Report) (¢oollnued) Year ended 31 March 2025 As one of th8 oldest reglstered charities with a Christian ethos and a Church of England basis, we have a long hlstory of community service indeed the Probatson Service is an offshool of the work of the Livefpool Church of England Council for Social ILDCSA} and equivalents in England. Supporting those al the marglns of Society, and educating thè church and non-faith bodies, continues to be a key role for the Charity. Our work18 markod by: The excellent perfomiance of Adelalde House.. the work undertaken at Adelalde House asslsts wlth the rehabililalion and resèttlement in the community of our residents and, as such. contdbutas to communrty safely and coh61ion', Tlme giv8n by volunteers- In partlcular by our Trustee$, Including th08e drawn from the Dlo¢ese,' Our 8cumenlcal commltment.. notably lo advocate Sn the areas of crlmlnal Iu811ca affalrs. ￿cIal justice, 8afeguardlng. gender equallty and 80clal Inclu810n; Growing community engagement: fruiiful link$ In the community, includSng our st8ff and resident group al Adelalde House undertaking voluntsry work for other charllles and organisatlon8', Focused grant maklng.. grant appllcallon$ re¢elved durlng the period were from a direGt connection or knowledge of the CharSly. The new Charfty webslte Includes a d8dlcated page for grant making to help expand grant maklng vlsSblllty and re8ch' and An engaglng and Gollaborative Prisons Week Lecture: we host an annual le¢tura durlng Octob8rf8 Prfsons Wèak of Prayer to hlghllghl conc6rn$ r•lallng to th& crimlnal Iu8tl¢e sy81om and celebrate the work of the Charity. Achl•v•m•nts ind p•rfornianc• Our Chr18tlan fallh Is the foundalSon of the Charlty 8nd 5$ the motivallng force oftha work of the Trustees. There have continued to be cha118ng8s as we have emerged from the COVID-19 p#ndemic. bul the Charity conllnues to be grateful for the work that ha5 been set before us. Th1$ is the Adelaide House tKayer,' Lord, you hava entrusted us a8 stewards of your Gr8atlon, pleas8 gulde our hearts as wo make our decisions. We se8k you first in all we do together. We give you Adelaide House, our staff, our residents. and the women who use Iha seNlce8 here. May we bg 8lway5 mindful of their servlce., We ¢onfess thal we are nothing wllhoul you. and our trust18 In you completely. Amen. "I thlnk the staff are an amazlng group of wom•n Ih•t realty Gare for us glrls h•r•. Thls Is a s•f• pla¢9 to chang0 and hav• a fr•¥h •tart" Adelaide House R85idenl, August 2024 Adolaido Housg Managemont Adelaide House Independent Female Approved Premises is led by Nan¢i Metherell (Chief Operatlons Officer) who is supported by Julie Kelly {Deputy Operations Managgr)- The Liverpool Church of England Council for Social Aid (Incorporated) Company Limlted by Guarantee Trustees. Annual Report (Incorporating the Director's Report) fconUnu•d) Year ended 31 March 2025 Rosldent and O¢Gup¥nGy Ratos From April 2024 to March 2025. a total of 81 resldents188 in 20231241 were Supported by Adelalde House. Average occupancy levels for the period were 66Yo161.47O/f• in 2023124}. lust slightly higher than the average across the female estate. The MOJ approved a reduction In house occupancy from 18 to 12 bed spaces from Autumn 2024 to allow for the refurbishment work. The hou$e also closed completely lor 8 w8eks from 24th March 2025. Aside from the refurblshm&nl, oocupanw levels continued to be affected by a number of external issues including Indivlduals not arrivlng on the date of expected release and thè rescheduling of Parole case hearings delaylng resld8nls planned arrival lo the House. This made 11 dlfficull to plan approprlately for arrivals and maint8ln hlgh occupancy. To Gompensate, management continues to accept more referrals than eAn ¢urrenlly be accommodated, as 8n estimated 5% fail lo arrlve. Durlng the perlod there were 50177%18ucc888ful departures188- 77% in 2023124}. Thls was 8UPPOrted by the Charlty's succe88ful Move-on Project for residents18o8 Mov•4)n Prol•ctl. In 2024125 9 ￿identS had an extended stay In the House beyond the National Probation Servlce Approved Preml$e$ policy of an average of 12 weeks. The management team conlinu8S to focus on keeping length of 518y lo the average and take almost exclu$lvely Mulll-Agency PubllG Prolectlon Arrangements IMAPPAI ca8e8. "Il) f•el Ilke my offondlng b•havlour was alr•ady r•du¢•d, however, Adelaldo h•lp•d m• slay on th• rfghl path, good guldanc•." Ad•lalde Hou88 Resldent, Aprll 2024 Mlnl•try of Jusllc• Contract Th8 work of Adelaide House Is predominantly funded through a MOJ {MoJl contract. Inltlally agreed In 2018, contract extensions now lake the current ¢onlract up to March 2026. The re-procurement process for Independent Approved Premlses IIAPI, Gompleled by the Charfty in Aprll 2024, requlred Ihe Submission of a cornmerclal lender bringing all IAP contracts in line wlth the Publlc Sector Procurèment Crown Commercial Framework. Additional expertise w88 secured to support the bid process and the Charity worked closety with th8 MOJ Commercial Team. and Natlonal Independent Approved Premlsets Asso¢i8Uon (NAPAI colleaguès lo ensure the Charity w83 In the best position to provlde a quality bid for the new contract. The Charity was successfully awarded one of the North West Contracts In June 2025. The contract ensures the fundin9 of Adelaide House lor up lo five years from 1 April 2028. The Tru51ees reGognise the considerable work of the bid team, Includlng the Chalr, Chlef Operations OffScer and the Governance and Development Manager, as well as the high quallty of the successful bld, as reported by MOJ partners. During Ihls period Ihe MOJ conllnued to Incre88e the numbor of meetlngs and extent of raportlng requlred in preparallon for moving lo the new contracl Sn 2026. Monthly meetlngs with the Head of Publlc Protection North West. Catherine En￿h1St1e. are In addillon to the regular quarterly contract m881ing5 with IAP Service Manager North, Suzanne Dawson. The Chigf Operatlons Officer and Chair Gontinue to attend on behaff of the Charity. Meetings continued to be positive and Adelaide House is performing well against Key Performance Indicators {KPl$l. Including exceeding all Purposeful Activity targets in the period. Occupancy r8tes remain Ghallenging. predominantly due to external factors outsido the Charlty's control. The Charity's Move-on Project and Clothes Bank Project. plus the excellent range of aclivitles for residents, continue to be well roceived during the contract meetings. with Adelaide House contlnuing lo be referred to 88'fl8gship' within th8 approved premise5 estate. During the year, the House jolned the Altemative to Custody Pilot Scheme. whlch makes bed spaces available for bail The Liverpool Church of England Council for Social Ald (Incorporated) Company Limited by Guarantee Trustees. Annual Report (Incorporatlng the Director's Report) {condnu•d) Year ended 31 March 2025 Aetiviti•s and Partnershlp# Alongside one lo one key work, 8 ronge of sessions were dellveffjd as parl of the resident's Purposeful Activities including Women's Empowemienl. Th8 Freedom Programme. WAAVE (Anger Management), Enabling Environments. and 8udgeting and Climate Awareness sessions. Following training, staff delivered new sesslon8 In this period, including Intuition and Intuitive Relationships. Cooking. 4D dlamond art and relaxation s8$$ions ¢ontlnu8 to be popular. encour8glng both wellbelng and min(Jfulness in the resident group. Key dales and festivals are remembered and c&lebrated whlch durfng this period included InternallonaS Women's Day, Adelalde Glaslonbury, ChrOstma8 crafts and quiz, and the Euros Finals, amongst others. Regular quiz nlghlg. pampor sessions and celebratlons ft)r blrthdays and successful Move-on are a regular part of IMO In Adelalde House. "ljust wantod to sènd o qulGk •mall saylng h¢w brllllant P & Ad•laldo Hou&• $tJff have beon wlth R. I genulnely belleve {$hel has bènoflttod from h•f tlme al the AP and am hopaful shg wlll completo har11¢on¢o positively as a result." Oul of Area Offender Manag&r, May 2024 Adelalde House conllnuas to Invest In, and develop quality partnershlp worklng with, oth&r Ioe81 Service providers. This Includes onwlng partnershlps wllh The Brfnk lalcohol dependency surgery), Maglstra Clvitas {relallonshSp programme8, Includlng parentlngl, Tho Perspective Theatre Company Idrama workshops around addlclion and Educallon, Tralnlng and Employmenll and Fallhs4Change (gardening and health). Durlng the year Faiths4Change developed a new wogramme for the Hou86 and Mlcah Liverpool conlSnued lo provlde ellgSble residents wllh access to work pla¢ements and employability skllls. No Place Productlons and Marseyslde Expandlng Horizons $ecur8d fijnding to deliver podcast work$hop$ wlth resldents resulting In the creatlon of a radlo play called 'Journey's'. New partnerships were developed Including wllh Collective Encounters {supportln9 women from minority ethnlc backgrounds).. Nike Idonaled sporis goods, plannlng delivery of fitness classes); and Forest School Woolton {bespoke outdoor programme Includlng mlndfuln8s8, team bulldlng, cookery and Telationshlp bulldSngl. The Charity18 proud lo have achieved the Enabllng Environment IEE) Award In DeGernb8r 2021, one of only three North Wesl approved premlses to do so post COVID-19 Pandemlc. The annual EE Inlerlm Report for the award was opproved in February 2024, with the awardlng body notiThJ that, overall, the report w88 '7h• women and all your staff hav• made us feel completely at homg, and I'm so proud of whal th• group log•lher ha8 achl•v•d" Dlrector of No Place Productlons, September 2023 Adelaide House continues lo invest In, and develop quality partnershlp worklng wilh, other local service provhlers. This includes ongoing partnerships with The Brlnk {8lcohol dependency 5urgeryl, Maglstra Cfvltas (relationship programme8, including pargnlingl, The Perspecllve Theatre Company (drama workshops around addiction and Edu&ition. Training and Employment). Collective Encounters (supporting women from minority ethnic backgroundsl- Nike {donated sports goods, plannlng dellvery of fitness c18yses),' Forest School Woolton (bespoke outdoor prografflme including mindfulnes8, team bulldlng, cookery and relationship building) and Faiths4Change {gardening and health). During the year Faiths4Change implemented their new programme for the House and Micah Liverpool continued to provide eligible residents with access to work placements and employability'skills. A new partnership wlth Lush provided residents with an enjoyable bath bomb workshop and Tig the Therapy Dog Ss now a regular vlsitor. We were delighted that Paula Barker MP was able to visrt the House during this perlod and find out more about the work we do. House managers have strengthened furthgr our partnership The Llverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarantee Trustees. Annual Report (Incorporating tho Director's Report) (u>nllnu•dJ Yoar onded 31 March 2025 with k>cal prl8ong and now bi-monthly attend the Drake Hall pre-re18ase programme. The Charity 1$ proud to hav8 been re-awarded the Enabllng Envlronmenl IEEI Award Sn December 2024. The annual EE Raport for the award was approved in February 2025, with the nexl Snterlm assessment to take place in December 2025. "Feel Ilke my offgndlng bohavlour was •lr•ady reduc￿. how•v•r, Ad¢lalde helped mo 518y on the righl palh, good guidanc•." Adélalde House Re8idenl, Aprll 2024 Cloth•s Bank Prol•ct Durlng this period, the Charlty continued the Clothes Bank Project. Thls purposeful activity, set up and managad In collaboration balween staff and resléents. provides welcome packs and necessary clothes to thosa residents who arrlve wrth few or no personal belongings. Both new and preloved Il&ms are available and provide much needed dlgnlty and comlort to new arrlvals. Movo4)n Project One of the Prfor￿leS of the Wofk of Adelalde Houg818 to see the resldenls exparlence safe, Integrated $ucGes8ful transition from the House back Into ¢ommunlty Ilfe. Thls can be p8rtScularly challenging for a Small number of residents who are stlll struggllng wllh dependencles, who have ongoing mental health Issues. or who have committed offences Such as ar¥on. The project alms to equlp designated Staff, and provide an assigned budget, lo.support women as they leave the Approved Preml8es. This can include sourcing approprlate property through culllvallng Ilnks acr088 the regSon, a¢¢ommodation deposlts, starter packs, redecorating, funding removal costs, and aGce8slng free and dlscounled furnllure through the local furnhure r880urGe Genlre. Move-on 5UPPOrt was provlded lo 10 resldenls during 2023124 {23 in 20231241. Th6 Charity also offered 8UPPOrt to resSdenls moving into temporary Communlly Accommodation Servlce Tier 3 ICAS3)- R851dents ¢an access OUT Mov•-On support following th6lr CAS3 placement but we have seen limllgd take up of thSs offer lo dale and wlth more r8sldents going diraclty Into CAS3 accommodation this ha¥ rneanl a lower number benefiting from the move-on support available. Sen￿r ¥laff and Truste83 ¢ontlnue to keep Ihls under revlew. "Amazlng, helped m• so much wfth thlngs I need lor my flat. l am so grJt•ful. Thank you, blg holp." Adelakle House Resident. May 2024 Ch•plalncy The Charlty Is In the proGe$s of reviewing and developlng thls important role, expecllng to have a new Prowsion In place for the slart of the new MOJ contract In Aprll 2026. A number of our supporters and other partner agoncles donated Christmas glfts to the Adelaidg House residents, including Liverpool Diocegan Staff. The Rev'd Canon Dr Ellen Loudon vlslted the house during this period to offer support to stsff and residents. The Liverpool Church of England Councll for Social Aid (Incorporated) Company Llmlt•d by Guaranteo Trustees. Annual Report (Incorporating the Dlrector's Report) f¢onllnued) Year ended 31 March 2025 Adelalde Houso Refurblshm•nt In 2021, in response to the pressures on the use of the House during lockdown and with communication$ from Ihe MOJ suggesllng future Approved Premlse8 contract8 may requlre ensuil& bedrooms, the Charity engaged Smith Young Architects lo revlew optlons for developing the $lte. Final plans for th& refvrbishmenl and a tender process were approved In May 2024 wllh loc81 fimi Jonnor UK Ltd being awarded the conlra¢l In August 2024. The Charity committed £1.3m to the project from its reserves. Plans included provkling an arson appropriate room. an a¢Gesslble room and ensuite. upgraded bedroom8 and bathroom f8cllllles wllh improved Safety features, redecoration and various upgrades across the slte In¢ludlng new floorfng, rewiring and electrical renewal, new fire doors. a'new Guardian arm system, a new access ramp. and external improvements Including new steps and external palniwork. Pre-work began on slte In De¢ember 2024 with Phase 1 work completed durlng early 2025. All key ph£$es weie completed by November 2025. Th• Annual Llv•rpool PrS•on• W••k L•cturg The theme of the 2024 Prfsons Week Lecture events was Where Is the love? What differences doe$ compasslon make in the crlmlnal lustfce system7 Around 80 people attended evgnls includlng a panel dlscusslon reflecllng dlfferenl ¢dminal luslice perspectives on compassion and an Adelaide House film Includlng resldgnl's experience of ¢ompasslon In Ihelr lourney though the ju8llce system. The maln evènlng leGlure was glven by Canon TIM Bryan, retlred Delectlve Inspector and Prison Chaplain. The Charfty contlnu88 to 811 on tha 8oard of Referen￿ for Prlsons Week. as 8 8pon$or. Th18 enableg the Charity to input into the nallonal planning of Prl$on5 Week of Prayer and nehvork wllh other Ilk mlnded organi8alions. Grant-maklng and donatlon8 Durfng 2024125 the Charlty mad• grants to the followlng organlsallon8- Togolhèr Llverpool- Conne¢ling Prison Leavers with Churches - £3.987 Out There Charty- Supporting prlsoner f8milies - £7,500 New Horlzons - Supporting Street Sex Workers- £6,000 The followlng dOne￿On$ wore recelvod to the Ch8rlty In 2024125, fof the bonafit of Adelalde House residents - The Cecll Pilklngton Charity- £2000 Flnanclal ravlew The financial Statements have been prepared in accordance vAth the 8G¢ounling pollcles set out in note 3 to the accounts and Comply wllh the Charity's govemlng do¢ument. the Ch8rltSes Act 2011 and Accounting and Reporting by Charlti8s'. Slalement of Recommended Practice appllcable lo charities preparing their accounts in accordance wlth the Financial Reportlng Stsndard 102 appllcable In Ihe UK and Republic of Ireland. Investmont8 and Credlt Unlon The investment portfolio 15 to be malntalned lo achleve as mu¢h income as is ethically possible. Investing ethically is regarded as a prlorlty so investments have been Irensferred lo Churches. Charili8S and Local Authorities Inveslment Management (CCLA}. Usually 50Yo of annual investment income is sel aside for grant making purposes. The Flnance & Fabric Committee oversee this. 10 The Llverpool Church of England Council for Social Aid (Incorporated) Company Llmltod by Guarante• Trustées. Annual Report (Incorporatlng the Diro¢lor's Report) I￿￿11n￿ Year ènded 31 March 2025 Ros•rv05 The present level of funding is adequate to 8UPPOrt the conllnuallon of the ChaTIty'¥ aGtlvltses. The Charity holds the following designated re$eTves'. Adelaldo Hous• C•ssallon Resorvo - in the unlikety event of the ce8salion of the MOJ ¢¢)nlract. Thls is calculated as slx Months of wind down costs, plus 3 months costs to secure and malntaln the buildlng Includlng ongoing insurancé and rates. Ad•lalde Hous• Redundancy Raservo - calculated redundancy for Adelakle House staff based on Ihelr number of week$, service in the event of AJ Contracl - FolloMng successful contraGI award in May 2025, the new ¢ontract beginning in April 2028 wlll require a range of addltlonal roles and supporting process85 lo be put in place. A mobilisalion plan to meet these mllestones Is included within the Charity's 2024-2025 Business Plan. with progress to be monitored by the Board., 11 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlt•d by Guarantee Trusteos, Annual Report (Incorporatlng the Dlrector's Report) fcontinu Year ended 31 March 2025 Adolalde House R•furblshment- The completion of th8 Adelaide refurbishment in late 2025, wlll significantty upgrade and futsjre proof the premises. The Charty is looking to corrtinue improving the site by the IntroduGb'on of 8 garden room., Approvgd Prgmlses Inspecllon8 - Pllot Inspectlons for a new Approved Premises Inspectlon regime are being completed In Autumn 2024 with ￿048Y Inspe¢tion5 expected lo start In March 2025,. and Envlronment and suxtalnablllty - The Charity declared a Climato Emergency In oarfy 2022 end is developing an A¢tSon Plan to b8ccth8 n6t zero by 2027. Trusto••' respon•lbllltloS Stal•mont The Iruslees, who are also directors for tha purposes of company law, are re$ponslble for preparlng the trustees. r8POrt and the financial slalemenlg In accordance wllh appllcable law and United Klngdom Accounting Standard$ (United Kingdom Generally Accepted Accounlln9 Practlc&}. Company law requlre8 the charlty Irusl888 to prepare financial statement8 for eaGh year thich glve a tru8 and falr view of the Stale of affairs of the charitable company and the incoming resources and appll¢allon of rosources, Includlng the In¢ome and expendllure. for ihal porlod. In preparlng these financlal 8latement$. the Iruste88 are requlred to: elgcl ¥uitable accountlng poll¢la$ and then apply th•m ¢onslstenlly,' obseN• tho methods and prlnclples In the appllcable Ch8rltles SORP; make ludgmants and a¢countlng esllmate8 that are reasonable and prudent; prepare the financlal statements on the golng ooncem b8818 unles811 Is Inapproprlate to presume Ihal the ch8rlty wlll contlnue in buslne88. The Iruslees are responsible for keeplng adequ81e a¢¢ounling Tecoids that are sufficlent lo show and explaln the charlty's Iran$aGtions and dlsclose wlth reasonable accuracy 81 any tlme the flnancSal position of the charlly and enable them lo ensure that the financlal statements comply wlth the Companies Act 2008. They are also responslble for safeguarding Ihg assets of the charity and hence for laking reasonable steps for the preventlon and deteGtion of fraud and other IrregularltSe5. 12 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarant••. Trustees. Annual Report (Incorporating the Diro¢torfs Report) f¢ortlnu•dJ Year ended 31 March 2025 Chartored accountants & stslutory audlto Each of tho persons who 1$ a trustee at the date of approval of th1$ r6POrt confirms that- so far as they are aware, there 18 no relevanl audlt Informatlon of whl¢h the ¢harflWs aUd￿r 15 unaware; and they have taken all Steps that they ought to h8V8 taken as a trustee lo make themselves aware of any rel8vant audit infomation and lo establish that the charily's 8udilor Is aware oflhal Inform8tlon. The audltor18 deemed lo havo been re-appolnted In accordance wlth sectlon 487 of the Companles Act 2006. Small company provlslons This report h8s been prepared In aC￿rdance wllh the provlslons appll¢able lo compan186 entlued lo the small companles exempllon. The trvstee8' annual report wa8 approved on ..2t l04nd 8lgn8d on behalf of the board ol trustees by.. Rgv Canon Dr E Loudon - Chalr Trustee Mr M Poffley Trustee 13 The Liverpool Church of England Council for Social Aid {Incorporated) Company Llmlted by Guarant Indopond•nt Auditorfs Report to the Members of The Liverpool Church of England Councll for Social Aid (Incorporated) Year ended 31 March 2025 Oplnlon We have audtted the financial ststements of The Liverp￿4 Church of England Council for Social (Incorporated) lthe'charity'} forthe year ended 31 March 2025 which comprige the statement of financlal actlvllle$ Ilncluding income and expendlture accouhll, slalement of financial position, statement of cash flows and the related note8. Includlng a summary of significant accounting policies. The financlal reportlng framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, Includlng FRS 102 The Financial Reporting Standard applicabl8 In the UK and R8publlc of Ireland (United Klngdorn Generalty Accepted Accounling Practlc81. In our opinSon Ihe finan¢lal $lalèments'. glve a true and falr vlew of the state of tha charlty's affairs as al 31 March 2025 and of Its Incoming regour¢8s and appllc8tion of resour¢oB, Includlng tts Income and expgndllure, for the year then ended- have been property prepared In accordance wlth Unlled Klngdom Generally Accèpted Accountlng Practl¢a'. have been prepared In ac¢ord8nca wlth the requlremenls of Ihe Companies Act 2008. Basls for oplnlon We conducl8d our audll in accordanc& wlth Inlernallonal Standards on Audltlng (UK) IISAS {UK)) and applicable law. Our re5pon5ibililles under those standards are further le$¢rlbed In the audllor's responsibilitleg for the audit of the financial statements $8¢lion of our report. We are Independent of the charlty in. accordancé with the ethical iequiremenls that are relevant to our audit of the flnanclal slalemenls in thè UK, Including th8 FRC'S Ethical Standard, and we have fulfllled our other ethlcal responsibi1Slles In accordance with these requirements. We believe ihal the audlt evldon¢e we hav8 obtalned Is sufflclenl and appropria18 to provSd8 a basis for our oplnlon. Conclu•lon8 rnlotlng to golng concern In audlllng the finanGial slatem8nts, we hava concluded that the truslee8' U8e of the golng concern ba818 of accounllng In the preparatlon of the financlal slalemants18 approprfate. Based on Ihe work we have performed, we have not Identified any material unGertaintie5 r8lallng lo events or condilitins that, Individually or collectively, may Cast significant doubl on the charity's abillly to continue as a golng concern for a period of al least twefve months from when the financial statements are aulhorlsed for Issue. Our responsibilities and the responslbllllies of the trustees wlth respect to golng Goncem are descrlbed In the relavanl sections of Ihls report. 14 The Liverpool Church of England Council for Social Aid (Incorp.orated) Company Limited by Guarantee Independent Audltor's Report to the Members of The Llverpool Church of England Councll for Social Ald (Incorporated) (contlnueLIJ Year ended 31 March 2025 (Xh•r informatlon The other informallon Comprlses the information Included in the annual réport. other than the financlal statements and our audltor'$ report thereon. The trustees are responsible for the other infomialion. Our oplnion on the finanGlal statements d08s not wver the other information and. except to the extent othe￿Is8 expllcllly slated In our report, we do not express any fomi of assurance conclusion Ihereon. In connectlon wllh our audit ofth6 financial statements, our re8ponsibilily is to read th$ other inform8tion and, in doing 80, consider wh8th6r the other information is materially InconsSstenl wlth the financlal 6tstémenls or our knowledge oblalned in the audit or 0th8N418e appears to be materfally mlsstated. If we Identify such material iD¢on$lslencies or apparent malerlal misstatements, we are r8qulred to determlne whether there is a material misslalement in the fSnancial statements or a maleilal misstalemenl of the other infonnatlon. If, based on the work we have perfomied, we ¢on¢lude that there Is a materlal ml88lat8ment of thls other Information. we are requlred to raport that fa￿. We have nolhlng to report In thls regard. Oplnlons on oth•r matt•r• pr••crlb•d by th• Compani•• Act 2006 In our oplnlon, based on the work undertak8n In the course of the audll: the Informallon glven In the trustees, report for the financial year for whlch the ftnancial statemen18 are prepared 1$ con$i$tent wllh the flnanclal slalemen18.' and tho trustees. report has been prepared In accordance wllh appIl￿ble189al requlrèments. Matters on whlch w• are requlr•d to r•port by •xc•ptlon In the light of the knowledge and understandlng of the charity and its envlfonmenl obtalned In the course of the audit, wo havè not Idenllfied material mbst8tements in the trustees, report. We have nolhlng to report In respect of the followlng matter8 Sn relation lo whlch the Companie¥ Act 2006 requires us to report to you If, In our opinion.. ad8quale accountlng re¢ords have not been kept, or r¢lum8 adequat8 for our audlt have not been rec8ived from br8nches not visited by us., or the flnancoal statements arg not In a9Teem•nt wllh the accounllng records and fetums: or certaln disclosurès of trustees, remuneratlon speclfk8d by law are not made: or we have not receSved all the Infomatlon and explanalions we requlre for our audit- or the trustees were not entitled to piepare thè ffinanclal statements in a¢¢ordance wllh th8 small companles regime and take gdvantage of the small companies. exemptions in preparlng tha dire¢tors' report and from thg requirement to piepaTe a Straleglc report. 15 The Liverpool Church of England Council for Social Ald (Incorporated) Company Limited by Guarantee Independent Auditor'5 Report to the Members of The Llverpool Church of England Council for Soclal Aid (Incorporated) fcoftllnu6<1) Year ended 31 March 2025 Rgsponsibllltles of tru$tfrfr• As explained more fulty in the trustees, responsibllitl8$ statement, th8 trustees (who a￿ also the directors for the purposès of company law) are rospon8iblg forthe preparation of the financial statements and for being salisfiad that they give a true and fair view, and for such Intemal ¢onlrol as the trust888 determine is necessary to enable the preparatlon of flnancial statements that are free from materlal mlsstatement, wh8ther due to fraud or error. In preparlng the ftnanclal stalemenls, the trustees are responslble for assessing the charity's abllity to contlnue as a golng concern, disck)sing. as appllcable, matters reSated to going concem and using thè golng con¢erh basis of accounting unless the trustees either intend to Ilquldate the char￿Y or to cèasè oper8tbons, or have no reali8Uc altemativo but to do 80. AudltoV• r•sponslbllltlos for th• audlt ol th• flnanclal •tst•m•nts Our oblecllv88 are to obtain raasonable assurance about whethor the financlal 81al8m6nls a5 a whole are free from malerlal migs18ternent, whether due lo fraud or error, and to issue an audltor'$ report that In¢ludes our opinion. Reasonable aSSilTance 18 a high level of assurance, bul Is not a guarantee that an audll Conducted In accordance with ISAS (UK) will alway$ detect a material mlsstatemenl when11 exlsts. Mlsslalements can arfse from fraud or error and are considergd material if, indlvidually or In the aggrggate, they could reason8bty be expected lo influence th? ewnomic decisions of users taken on the bas18 of th88e flnanclal $talements. Iiragularities, Sncludlng freud, are Instanc85 of non-compllance wlth laws and regulatlons. We d8slgn proGedures in Ilne wllh our responslbllllles, ouulned above, lo detect malerfal mls8talemenls in respect of irregularllies, Includlng fraud. The exlenl lo whlGh our procedure8 are c8pable of delectlng irragularllles. Includlng Iraud18 detalled below.. As part of an audlt In 8¢¢ordance with ISA8 {UKI, we exercise profe88lonal ludgmenl and maintaln professlonal scepllcl8m Ihroughoul Ihe audlt. We also.. Identify and 8$$ess the rlsks of m8terl81 ml¥slatement of the financ181 statements, whether du8 to fraud or error, design and perform audit procedure8 responsive to those iisks, and obtsin audll evldence that is sufficlent and appropriate lo provide a basi$ for our oplnion. The risk of not detecting a material mlsslalemonl resulting from fraud Is hlgher than for one resultlng from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the oveThide of Inteinal control. Obtaln an understsndlng of Intemal control relevant lo the audit in order to do$ign audit procedures that are appropriate in the circumstgnGes. bul not for the purpose of expretsslng an op1n1c￿ on the effecllvene$$ of the inlemal control. Evaluate the approprlatene$$ of accounting policies used and the reasonableness of a¢wunting estimates and related disclosures made by the trustees. 16 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limlted by Guarantee Independent AudIt0￿S Report to the Members of The Llverpool Church of England Council for Social Aid (Incorporatod) (Gonflnu0dJ Year endad 31 March 2025 Conclude on the approprfateness of Ihe trustees, use of the golno o)ncern basis of a￿Unting and, based on the audlt evldence obtained, whether 8 material uncertainty exl$ls related to events or conditions that may cast slgnlficanl doubt on the charfty'8 ability lo ￿ntinUe as a going concern. If we conclude that a material unc8rtainty exists, we are requlred to draw attentSon in our auditor'5 rèport to the related disclosures In the financial slalements or, if such disclosures are Inadequate, to modty our opinion. Our conclusions are based on the audit evidence obtained up to Ihe date of our auditor's report. However, future events or condillons may cause the charSty to ¢ease to continue as a going concern. Evaluate the overall presenlatlon, structure and ¢ontenl of the flnanclal Statements, including the dlsclosures, and whether the financial statements repreganl the underlylng Iran88ctlon8 and events n a manner that achieves falr presentation. We communlcate wllh those charged wllh govemance regardlng, among other matters. the plannad scope and tlmlng of th8 audit and slgnificant audit findlngs, Includlng any signifiGant deficlencies in internal ¢¢)nlrol that we Idenllfy durlng our 8udN. Us• of our r•port Thls report l¥ made solely to the char6ty'$ members, as a body. in accordance wllh Chapter 3 of Part 16 of the Companles Act 2006. Our audlt work has been undertaken so that we might stalo to the charlty's members those matters we are requlred lo slate to them In an audllor's report and for no other purpose. To the fullest extent permltted by law. we do not accept or assume responslbllity to anyone other than the charlty and the charity's members as a body, for Our audit work, for th[8 report, or for the opinions we have fomed. Mr8 Clalre SGhofield FCCA (Senlor Statutory Audllorl For and on behalf of Gibson Schofield Limited Chart6r&d Accounlan15 & statutory audltor 5 Enterprise Greenhouse Salisbury Street St Helens Merseyside WA10 1FY Date 17 The Liverpool Church of England Councll for Social Ald (Incorporated) Company Llmited by Guaranteo Statement of Flnancial Actlvltles (Including income and expenditure account) Year onded 31 March 202S 2025 Restrfcted funds Tolal lund$ Tol•l fvnds 2024 UnTe8tr1cted funds Note In¢om• and andowm•nts Donations and legacies Charitable activities Investmènt income Other income 1.197.107 13,586 15,855 1.197,107 13,586 30,908 1,130,943 15,472 25.119 1,448 15.053 Totsl Incom• 15,053 1,226,548 1,241,601 1.172.982 Expendltur• Expenditure on charitable a¢lvitle8 Total •X￿ndItUre 9,10 304,912 304,912 1,119.322 1,119,322 1,424,234 1,424234 1,141.171 1,141,171 N•t {exp•ndltur•)Iln¢om• 1289,8591 107,226 {182,633) 31,811 Transfer8 between funds 195,314 1195,314) Oth•r rncognls•d 9aln• and1088•8 Galns from revaluatlon of flx8d a88813 280,990 166,445 260,990 78,357 61,646 93,457 N•t movem•nt In fund8 (88,088) ReGonclllatlon of funds Total funds brought forward Total fund• carrl•d forward 1,223,158 1,389,603 1,166,558 2,389,716 2,468.073 2,296,259 2,389,716 1,078,470 The statement of financlal ac16vitle8 Includes all gains and1088es re¢ognised in the year. All Income and expendlture derlve from continulng aclivltles. Th• notss on pag•s 21 to 34 form part of these flnanclal 8tat•m•nts. 18 The Llverpool Church of England Councll for Social Aid (Incorporated) Company Limited by Guarantee Statement of Flnanclal Posltlon 31 March 2025 2025 2024 Not• Flx•d a880ts Tangible flxed assets Investments 16 17 650,759 721,280 1,372,039 375,780 753.290 1,129,070 current 4880ts Debtors Cash at bank and In hand 18 15,309 1,137.568 1,152,877 38,323 1,297,826 1,336,149 Cr•dltorn: amounts falllng du• wllhln ono ￿lf N•t curr•nt •$$•ts 56,843 75,503 1,260,646 2,389,718 2.389,716 1,096,034 2,468,073 2,468,073 Total ass•ts1o•s ¢urront Ilabllltl•* N•t •8sots Funds of th? ¢h•rlty Re8lrfcted fund¥ Unrestricted fvnd8'. Revaluation reserve Other unrestricted Income lund8 1,078,470 1.166,558 882,851 506,752 637,203 585,955 Totsl unr•strlct•d funds 1,389,603 2,468,073 1,223,158 2,389,716 Total charlty funds 21 The88 financlal slatemenls havo been prepared In accordance wllh the provlsion8 appllcabie lo companle8 8ubjecl lo the small ¢ompanles' regime. These financlal statements were approved by the board of trustees and aulhor188d for Issue on ..28..WlAWY..,2ozA...... and are signed on behaw ofthe board by.. Rev can(￿ Or E Loudon - Chair Trustee Mr M Poffl6y TTU$tee The noto• on p•g•s 21 to 34 fom part 01 th•89 flnan¢S1l stst•m•nts. 19 The Liverpool Church of England Council for Soclal Ald (Incorporated) Company Limlted by Guarantoe Statement of Cash Flows Year ended 31 March 2025 2025 2024 Cash flows from operatlng actlvltl•s Net lexpendilurellincome (182,633) 31.811 Adjuslments for.. Depreciallon of tangible fixed a¥sets Dlvidends, interest and rents from Inveslm8nts Other inlerast ￿CeiVable and similar income Accrued expenses 18,021 115,053) 115.855) 612 9,200 {19.7371 15,3821 5,799 Changes In.- Trade and other debtors Trade and other creditors 23,014 (19,272) <191,166) 458 16,582 38,711 Cash generatod from operallons Inlarest recelved 15,855 <175,311) 5,382 44,093 N81 Cash (used Inyfrom operalSng actl￿tIes C•sh Ilows from Inv•8tlng a¢tSvltles Dlvklends, Intere81 and rent$ from Inveslm8n18 Nel cash from invesung a¢tNllie$ 15,053 15,053 19.737 19.737 Net {d•cr•aso)Iln¢r•a•• In ca•h and cash •qulval•nts Cash and ca•h •qulv•l•nt• at beglnnlng of y••r Cash and calh •qulvol•nts it •nd ol year 1160,258) 1,297,826 1,137,568 63.830 1,233,996 1,297,826 Th• not•fr on pigos 2110 34 fomi ofthese flnanclal st•tsn￿nl¥. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limlted by Guarantee Notes to the Flnancial Statements Year •nd•d 31 March 2025 Gonoral Infonnatlon Th& charity is a publ1¢ benefit entlty and a prlvale Company limited by guarantee, ragislered in England and Wales and a registered charHy in England and Wabgs. The address of the registered offi¢e is 115 Edge Lane. Liverpool, L7 2PF. I Slalom¢nl ol compllan¢• These financial slalemenls have been prepared In compllan¢e with FRS 102. The Financlal Reporting Standard 8pplicable in th& UK and the Republ1¢ of Ireland,, the Statemènt of Recommendèd Practice applicable to ch8dlS8s preparlng their accounts in accordance with the Flnancial R8portlng Standard applicable In the UK and Republlc of Ireland IFRS 1021 ICh8rllle8 SORP {FRS 10211 and the Companies Act 2006. Accountlng pollcl•• Basls of pr•p4ratlon The financlal ststemenls have been prepared on the hi61orical cost basis, as modified by the rèvaluation of certaln financlal assets and liabilitSe$ and investrnent properties measured at falr value Ihrougtr In¢ome or expend5ture. The financial 81atements arè prepared sn sterling, whbch18 the fun¢tlonal currency of the entbty. Golng conc•rn Ther6 are no malerfal uncertaInl￿5 about the charlty'$ ab11￿Y to GontSnue. Judg•monts and k•y sources of •$tlmatlon un￿rt81Thty The prep8rallon of the flnanclal slalement8 require$ management lo make ludgemenls, eslSmates and assumpllon¥ Ihat affect the amounts reportod. These e$limale8 and judgèments are contlnually reviewed and are based on experience and other factors, Includlng expeGtatlons of future ev&nts that are bolleved to be reasonable under the drcumstan¢e$. Fund ac¢ounilng Unrestrlded funds are avallable for use al the dlscretion of the tru8ts88 lo further any of the charlty's purposeg. De8lgnaled funds are unrestrf¢led funds e8nr*arked by the trustees for particular future project or Commltment. Restricted funds are subjected lo restrlclions on Iheir expendilure declared by the donor orthTough the temi8 of an oppe81, and fall into one of hvo sub-Gla8S88'. restrbcted incom& funds or endowm8nt funds. 21 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarante8 Notes to the Flnanclal Statements (conthu8dJ Year endod 31 March 2025 Accountlng pollcles {conllnuedJ Incoming resourc•$ l incoming re80urcès are incfuded In the 8lat8menl of financial athllies when enlillement has pa8ged to the charity., rt Is probable that Ihe economic benefits a8swialed with the tran8aGtlon will flow lo the charlty and the amount can be reliably measured. Tho followlng speclfi¢ polS¢18s are applied lo partlcular categories of in¢ome.' Income from don8tlon3 or grants is recognised when there Is evldence of enlltlement to the gift, recelpt Is probable and ils amount can be m8asurad rellably. legaGy Income is recognl8ed when receipt18 probable and entltlement Is established. income from donated goods Is mèasured al th8 falr value of the goods unless Ihls Is Impra¢ti¢al lo measure feligbly, In which ca88 th8 value Is derfved from the cost to the donor or the estimated resale value. Donated facilille8 and servSces are recognlsed in the accounts when received if the value can b8 re118bly measured. No amounts are Included for Ihe ¢onlribulion of general volunteers. kncome from contracts for the suppty of $ervlces 18 recogn188d wllh the dellvery of the conlra¢led seNice. Thls Is cl888ifled as unreslrfcled funds unless there 18 a contractual requifement for it lo be spent on a partlcular purp088 and relurnod If unspent, In whl¢h Gase It may be regarded as re61rScted. R•sour￿8 •xpgnd•d Expendlture is recognlsed on an accruals basls as a li8blllly Is Incurred. Expendllure Includes any VAT whS¢h cannot be fully recovered, and is classlfl8d under headings of the ststemenl of financial activllles lo whl¢h it relate8: expenditure on ralslng fttnds Include8 the costs of all fundralslng 8Ctlvltles. •vents, non charft8bla tradlng a¢llvllies, and the 8818 of donatgd good8. expenditur& on charllable actlvllS8s Includ88 811 c0818 Incurred by a charlty In und•rtaklng acllvitles that further Ils charitable alms for the benefit of ils beneficiaries, including those 8UPPQrt costs and costs relallng lo the govemance of the charity apportloned lo Gharitable a¢tivillos. other expendlture In¢ludes all expendllure that Is neKher related to ral¥ing funds forthe charlty nor part of SIS expendKure on charltable activlties. All costs are albGated to expendltur8 categories reflecllng the use of Ihe resource. Dlrect costs attributable to a single activlty are allocated directly lo that activity. Shared costs are apwtioned be￿een the aGlivities they contrfbute to on a reasonable. justifiable and consistent ba$i$. Tanglble assets Tangib18 assets are initially recorded at Gost. and subsequently slated at cost less any aecumulaled depreciation and impaimienl losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the dale of revaluation less any subsequent accumulated depreciation and subsequent accumulated impaim)ent losses. The Liverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Financial Statements f¢onUnued) Year ended 31 March 2025 Accounting pollclel (conllnuvdj Tanglbl• as$•ts (¢onllnu•d) An increase in the carying amwnl of an asset as a result of a revaluallon, l¥ recognlsed in other recognised gains and losses, unless il reverses a charge for impairment that has praviously been recognised as expendllura within the statement of financial activities. A decrease In the carrying amount of an asset as a result of r8valualion, Is recognlsed In other recognised gains and losses, except to which il offsets any pravlous r8valuation gain, In which c886 the k)8s Is 8hown wllhln other racognis8d gains ¥nd b)$$e$ on the Statement of financlal activities. D•pr•cl•tlon Depreclatlon18 cakulated so as lo write off the cost or valuatlon of an asset,1888 its resldual value, over the useful economic1rf6 ol that asset as follows.. Freehold propèty stralghl Iln8 over 35 year8 Inv•slrn•nts Unlisted equMy Investments are initially re¢orded at C081, and subsequanlly measured al falr value. . If faSr value cannot be rellabty measured, 888818 are measured al C￿1 le88 Impalrment. Llstod Investments 8r8 mea8ured al lalr valu8 wlth changes In falr value belng recognlsed In Income or expendllura. Inv•stm•nts In •sioclatOS Investments In a$$ocSale8 accoun18d for In accordanc8 with the cost model are recorded at Gost less any a¢cumul8t8d Impalrment losses. Investments in a$$oclales accounted for in accordance with the falr value model are inltially recorded at the transaction prlce. Al each reporting dale, the investments are measured al falr value, wllh changes in lair value taken through incomè or 8xpendilure. Where it 1$ Impractlcable to measure falr value reliably the cost model will be adopl¢d. DNidends and other dlstribullons recelv8d from the Investrnent are recognlsed as income wllhout regard to whether the dislribulions are from accumulated proflts of the associate arising before or after the date of acquisitlon. Invoslmonts In lolnt v•nlufOS Investrnènts In jolntly controlled entitle¥ accounted for In accordance wlth the c08t model are recorded at cost less any accumulated Impalrment losses. Investments In lolntly controlled entltles accounted for In aCr￿ance wlth the falr value model ar6 initialty recorded at the transaction priGe. Al each reporting date, the Investments are measured at fair value, wllh changes in fair value taken through Income or expendituro. Where it Is impracticable to measure falr value reliably the cost model wlll be adopted. Dlvldends and other dlstributions received frorn the investment ar8 recognised as Income wrthout regard to whether the distributions are from acGumulated profits of the joint venture arbglng before or after tho date of aquisttion. 23 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Nots$ to the Financlal Statements (¢tsndnued) Year ended 31 March 2025 A¢¢ountlng pollcles {conllnu•d) lrnpairment of flxad ass•t$ A review for indlcalors of impalnnenl 18 carrted OLrt at each reportlng date, wth th8 recoverable amount being estimated where such indlcalors 8XiSt. Where the carrying value exceeds the recoverable amount, the osset is impaired a¢¢ordingly. Prior impairments are also reviewed for Possible reversal at each reporting date. For the purposes of Impalrmenl testlng, when h Is not pogslble lo estlmale the Tecoverable amount of an indlvidual ass8t, an esllmate 1$ made of the recoverable amount of the ca8h-g8nerating unit to whlch the asset belongs. The cash-generating unlt18 Ihe smallest Identifiable group of assets that includes the asset and generates cash inflow8 that18rgaly independent of the cash infi¢)w8 from other assets or group8 of 88sels. For Impalrment testing of goodwlll. the gwdwill acqulred Sn a buslness comblnallon 1$, from th acquisition date, allocated lo ea¢h of the ca8h-generating unlls that are expected to beneflt from the syn8rgi8s of the comblnation, irrespecllve of whalher other assets or Ilabilltles of the Gharlty are assigned lo those units. Flnanclal Instrum•nts A financial asset or a finandal Ilablllty Is recognlsed only when the entlty becomes a party lo the nlraclual provisions of the instrument. Ba8Sc financlal In8trum6nl$ are inlli8lly recogni96d at the amount recelvable or payable Includlng any related Iransacllon ¢o$ts. unless the 8rrangement constitutes a financing Iran¥aGtion. where It Is recognised at the present value of the future p8ymonls discounted at a market rat8 of interest for a slmilar debt Instrument. Current asse18 and current Ilabillllos ar8 subsequently measured at the cash or other ¢on$id8iatlon expeGted lo be pald or re¢eived and not dlscounted. Debt Inslrumentg a￿ $ubsequenUy measured at amort15ed c08L Where Investments In shares or preference Shar￿ are publlcly traded or IhelT fair value can olherwlse be measured roliably, the Investment is subsequentty measured al fair value wllh changes In falr value recognlsed In Income and expendlture. All other $u¢h Investrnents are subsequently mea$uresJ at cost16ss Impalrmenl. Defin•d contTlbutlon plans ContribulSons to defined conlribullon pl8n$ are recognised as an expense in th8 period In which the related seNice is provided. Prep81d conlributrons are recognlsed as an asset lo the extent that the prepayment wlll lead lo a r8ductlon In future payments or a cash refund. When contrlbutlons are not expected to be setued wholly wSthln 12 months of th8 end of the reporting date in which the employees render the related service, the liability is measured on discounted presgnl value basis. The unwlnding of the discount 18 recognlsed 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 Financial Statements (conthu•dJ Year ended 31 March 2025 Llmit•d by guarantee The cornpanyls limlted by guarantee of members and doès not have a shar6 capltal. The liability of members Is Ilmlted to £1. Donatlons and l•ga¢l Unrestricted Funds Restricted Total Funds Funds 2025 Donatlonfy D￿atIOnS 18 18 Grants Grants recelvable HMPPS Grants receivable Cecil Pilklnglon Charlt8bl8 Trust Grants ra¢olvabl& Hope Universlty Sludenl$ 1,195,089 2,000 1,195,089 2,000 1,197.107 1,197,107 Unrestrictéd Fund8 Restrlcted Total Fund8 Funds 2024 Don•tlon• Donatlons Gran1• Grants recelvabl6 HMPPS Grants receivabl& Cacil Pllklnglon ChaTltabl8 Tru81 Grants re￿1v4b10 Hope Unlverslty Students 1,129.893 1,129,893 1,000 1,130,893 1,1)00 1,130,943 Charltabl• •Gtlvltlos Unregtdcted Funds Re8tr1ct8d Tolil Fund$ Funds 2025 Board and accomm¢xlatlon Rent receivab 13,586 13,586 13,586 13.586 The Liverpool Church of England Council for Soclal Aid (Incorporated) Company Llmlted by Guarantee Notgs to the Financlal Statements (¢onlinuedJ Year ended 31 March 2025 Charitable actlvltles {eonllnu•dJ UnrestrlGted Funds Restrl¢ted Total Fund8 Funds 2024 Board and accommod*ion Rent receNable 10,766 10,766 4,706 4,706 4,706 10,766 15,472 Inv•stlTlOnt Incomo Unr8strl¢ted Fund5 Reslrfcted Totsl Fund8 Funds 2025 Income from Isted Investments Bank interest r8celvabla 15,053 15,053 15,855 30,908 15,855 16.855 15,053 Unr88tdcled Funds Re8trlcl8d Tolal Funds Funds 2024 Incorne from Ilsted Investments Bank Interest re¢olvable 19,737 5,382 19,737 5,382 25.119 25.119 Othor Incom• Unrestricted Funds Restrfcled Total Funds Fund5 2025 Other Incom6 Unre8trfcled Fund8 Restrlcled Tot81 Fund8 Funds 2024 Olher Income 1.358 1,448 26 The Llverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Notes to th• Financial Statements (cothuodj Year ended 31 March 2025 Exp•ndlture on Gharltsble acllvltles by fund typ• Unrèstricted Funds Re$trlcted Total Funds Funds 2025 Dlre¢t Chartsble Exp8ndilure Support costs 304,912 1,115,482 3,840 1,420,394 3,840 1,424,234 304,912 1,119.322 Unr6strld•d Fundg Restdcted Totsl Fund8 Fund8 2024 Direct Charltable Expendllure Support costs 125,807 742 1.010.782 3,840 1,136,589 4,582 1,141,171 126,549 1,014,622 10. Exp•ndltur• on ¢harlt•bl• •ctlvRlos by actlvlty typ• Aclfvltl08 undertaken dlroctly Support Total funds costs 2025 Total fund 2024 Dlrect Charltable Expondllure Govemance costs 1,420,394 1,420,394 3,840 1,424,234 1,136,589 4,582 3,840 3,840 1,420.394 1.141,171 11. Analysls of Support ¢o¥t• Analysls of support costs artivlty 1 Total 2025 Totsl 2024 Govemance c0818 5,490 5,490 4,582 12. N•t l•xp•ndlluro)Ilncomg Net (expendituTryln¢ome Is stated after Gharglngllcreditlngl.. 2025 2024 Depreciation of tanglble fixed assets 18,021 9,200 13. Audltors remun•ration 2025 2024 Fees payable for the audlt of the financlal stalernents 3,840 3,840 The Liverpool Church of England Council for Social Ald (Incorporated} Company Limited by Guarantee Not05 to the Flnanclal Statements (eon Year ended 31 March 2025 14. Staff costs The total staff costs and 8mploye8 benefits for the reportlng period are anatysed a8 follows: 2025 2024 Wag88 and Sala￿85 Social sacurlty costs Empkjyer contributlons lo pensKJn plans 573,164 53,692 145,797 n2,653 542,786 49,920 153,881 746,587 The average head count of employees during the year was 2412024: 241. 2025 2024 No. Numbér of stsff 24 24 The number ol employees whose remunerallon for the year fell withln the followlng bands, wero: 2025 2024 No. £eO.000 to £69,999 15. Tru8t•• r•mun•rallon and exp•n••• No r8mun8ratlon or other beneflls from employment ￿th the charSty or 8 relaled enllty wore recelved by the Irustees. 16. Tanglbl• flx•d •$uts L•nd and bulldlngs Cost Al 1 Aprll 2024 Tr8nsf8rs 513.780 155.000 668,780 At 31 Mar¢h 2025 D•pr•clalion At 1 April 2024 Charge for the year Revaluations 138,000 18.021 (138,000) 18.021 At 31 March 2025 Carrylng amount At 31 Ma￿h 2025 650.759 Al 31 March 2024 375.780 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmited by Guarantee Notes to tho Flnanclal Statements (¢oftllnu•dJ Y•ar onded 31 March 2025 16. Tanglbl• flxod assets {¢ontlnu Tangibl• flx•d as8•ts h•ld at valuatlon The freehold property was valued on 13 Juty 2023 at an amount of £615,000. The valuation was carried out by Fisher Geman Chartered Surv8yors of Exchange Station, Tllhebarn Street, Liverpool L2 2QP. The HSBC Bank plc hold the deeds for the property 81115 Edge Lane, Llverpool as sècurfty In the event of an overdraft being required, The truste￿ feel that the value of the freehold propèrty In the finanGlal Stslemonts is in keeplng with current market values. 17. Inv•stments Llsled other Investments Inve5trnents Total Co$t or valuation At 1 April 2024 Addltlon8 Falr value movements 743.246 10,044 753,290 {32,010) 711,236 132,010) 721,280 At 31 March 2025 10.044 Impalm)•nt At 1 Aprll 2024 and 31 March 2025 Carrylng amount Al 31 March 2025 711,236 743,24 10,044 10,044 721,280 753,290 Al 31 March 2024 All Investments shown above are held at valuatlon. Flnanclal a810ts held at lalr valu• The valuation of all Inve$tmenlg Is provlded In an annual slalemenl from CCLA Investment Managgment Ltd, who manage the Charity's Investment Portfolio 18. Debtors 2025 2024 Prepayments and a¢crued income other debtors 15.097 212 38,111 212 15,309 38,323 29 The Liverpool Church of England Councll for Social Aid (Incorporated) Company Limited by Guarantee Notes to the Financial Statements (conllnuéd) Year ended 31 March 2025 19. Crodltoro: amounts falling due wlthln onfj year 202S 2024 Trade creditors Accruals and deterred income Social secuTily and other taxes Olher creditors 39.597 17,246 32.600 16,634 13.553 12,716 75,503 56,843 20. P•n*lon$ and olh•r post r•tlrom•nt b•n8flts D•fln￿ ¢onlrlbution plans The amounl recognl$ed In Income or 8xpendllure a5 an expense In ralatlon to dofined contrlbutlon plans was £145,79712024'. £153,881). 21. Anatysls of charltablo fund• Unr•itrlct•d funds Al 1 Apr 2024 Gains and At 31 Mar losse8 2025 Income Expendlture Tran¥fer8 General fund Unrestrlcled fund 4 - Falr value re$6Ne Investments Investment Falr Value Reserve 235,955 15,053 1304,9121 210,656 156,752 243.957 350.000. 115,3421 293,000 521,615 350,000 393,248 1,223,158 (32,0101 361,236 260,990 1,389,603 15,053 {304,912} 195,314 At 1 Apr 2023 Galns and Al 31 Mar losse8 2024 Income Expendlture TraTrsfer5 General fund Unrestricted fund 4 - Falr value reserve Investments Investment Falr Value Re8eNe 326,018 29,965 1126,5491 6,521 235,955 250,478 350,000 16,521) 243,957 350,000 331,600 1,258,096 61.646 393,246 61.646 1.223,158 29,965 {126,549) 30 The Liverpool Church of England Council for Social Aid (Incorporated) Company Limitod by Guarantee Notes to the Financial Statements f¢ondnu•dJ Year ended 31 March 2025 21. Anatysls of charllable funds (conlinu•dJ R•slrlcted funds Al 1 Apr 2024 Gains and Al 31 Mar losses 2025 Income Ex￿ndItUre Transfors Re8trlcted Funds 1.166.558 1.226,548 11,119.3221 (195,3141 1.078,470 At 1 ApT 2023 Gains and At 31 Mar losses 2024 Income Expenditure Transfers Reslrlcted Fund8 1,038,163 1,143,017 (1.014,622) 1.168,558 31 The Liverpool Church of England Councll for Social Aid {Incorporated) Company Llmltad by Guarantee Notos to the Financlal Statements (¢onthu•d) Year ended 31 March 2025 21. Anaty8is of charftabl• funds (¢ontln14tdJ 1Apr24 In¢omo Expenditure Transfers 31 Mar 25 General Soclal Car& Council ETE-2 ETE-3 Hope Universlty Students Achieve NW Conn8cl Mer5eyslde CRC LCC Ifor CPI Clty of LIv8rpool B Williams Donations for Women Move On Project Ralhbone Project Cecll Pilkinglon Charitable Trust HMPPS General Clothes Bank Pr0￿cl 3,375 8,636 5,031 3,375 8,636 5,031 10,404 345 7,025 17 1,725 1137) 10,267 345 7,025 17 1,725 50 (18,0971 642 50 119,720) 642 11.623) 4,770 826,196 311,375 5.084 2,000 {2171 1.224,548 11,117,058) 8,553 933,688 116,061 12891 4,775 1,226,548 {1,119,3221 1195,314) 1,078,470 (195,3141 1,166,558 1 Apr23 Inwme Expendlture Transfers 31 Mar 24 General Soclal Care Councll ETE121 ETE {31 Hope Unlverslty Students Achleve NW Connect Merseyslde CRC LCC Ifor CPI City of Llverpool B Williams Donatlon8 for Women Move on Project Rathbone ProjKt Cecil Pllklngton CharSlable Trust cknthes bank project General Funds HMPPS 3,375 8,636 5,031 3.375 8,636 5,031 10,240 345 7,025 17 1,725 1,000 18361 10,404 345 7,025 17 1.725 50 118.097 642 116,121) 1,006 11,976) {364} 6.000 5.752 301,172 703,910 1,038,163 11,2301 16881 10,592 1389) 1,131,425 {1.009,139) 1,143,017 {1.014,622) 4,770 5,064 311,375 826,196 1,166,558 TOTAL 32 The Llverpool Church of England Council for Social Aid (Incorporated) Company Limited by Guarant•• Notes to the Flnancial Statements (eonthiu•d) Year ended 31 March 2025 22. Analysls of n•t as$•ts b•twe•n funds Unre5tdGlgd Funds Restricted Total Funds Funds 2025 Tanglble fixed assets Investments Current 888ets Creditors legs than 1 year Net as••t# 650,759 721.280 20,064 12,5001 1,389,603 650,759 721.280 1,152,877 (56,8431 2.468,073 1,132,813 154.3431 1,078.470 Unrestrlcted Funds Restrl¢led Total Funds Funds 2024 Tangible fixed as$et8 Inv8slments Current assets Credllors less than 1 year Not a$set• 375,780 753.290 96,588 12,500} 1.223,158 375,780 753,290 1.336,148 175,502) 2,389.716 1,239,560 173,002) 1,166,558 23. Flnan¢lal Instrum•nts A financlal a888t or a flnan¢lal Ilablllty Is ra¢ogn188d only when the enllty becomes a paty to tt)e contra¢tU81 provlslons of tho Instnjment. 8a3lG financlal Instruments are Inlli8lly reGognisgd at the amount r¢¢elv8ble or payable InGludlng any related transaction costs, unless the arrangement con8b'lutes a financing transactlon, where11 15 racognlsed al the present value of the futur& payments di8counted at a market rale of interest lor a $5m118r debt Instrument. Current assets and current li8bllitles are subs8quently measured at the ¢ash or other consideration 8XP8cled lo be paid or recelved and not dlscounled. Debt Instruments are sub8•quanlly measured al amortlsed cost. Where investments in shares or preference shares are publicly traded or their falr value Gan Otherwise be measured reliably. the investment Is subsequently measured al falr value with changes in fair value recognised in Income and expendlture. All other such Inv881m8nls are subsequently measured 8t cost less impalmient. 24. Anatysls of changos In not debl At At 1 Apr 2024 Cash flows 31 Mar 2025 Cash at bank and in hand 1,297.828 1160,258) 1,137,568 33 The Liverpool Church of England Council for Social Ald (Incorporated) Company Limited by Guarantee Notes to tho Financial Statements (eo+thu*dJ Year ended 31 March 2025 2S. Relatsd partlgs Having previousty com8 under the oversight of the AnglS¢an Diocese of Llverpool. the Charlty continues to work closely wllh the Dlocese and other related charlties. During th18 financlal perlod, thls Includod.. Following the permanent employment of a Govèrnance & Development Manager Ifomierly Consultant Charlty Operations Officer) in Aprll 2021, the Charity Continued Ils formal agreement wlth the Anglican Dlocese of Liverpool to pay for the provision of IT support. offlGe space and the use of meeting rooms al Ils central Liverpool offices. Th1$ amounted lo £1.006 wlth office space rent81 for 2024-25 Still to bè confirmed by the Diocas61£2,458 in 20231. The LDCSA Vlc&ChalT IS the Rev C8non Dr Ell8n Loudon, who Is also Diocesan Dlrector for Soc181 Ju8tsc8 and provldes line management to the Govemance & Devolopmenl Manager. Gr8nt fundlng of £7,500 (Year 2 of 3 year's committed fundlngl was provided lo lh8 New Horlzon's Prolecl, whlch supports $$x workers. The project Is managed as part of the work ol All Saints Church. Kenslngton. Rev'd Mlke C08tes 1$ an LDCSA Board Trust88 and was the vS¢ar of All Saints Ken81nglon until hls r8lir8menl in Soptember 2024. Grant funding of £3,987 (Year l 013 year's committed fundingl was provided lo th8 Connectlng Pdson Leavers with Churches proleGt, managed by the charlty Together Llverpool. The charlty $ closely linked lo the Diocese of Liverpool and the LDCSA Vice-chair, Rev Canon Dr Ellen Loudon18 the Chalr of Together Llverpool. Adelakle House completgd a number of Forest S¢hool $e$5ions with a new provider (Woolton Foresl School) dudng thls perlod. The LDCSA Chalr, Paul Holl and LDCSA Trustee, Sarah Beresford declared thèy know Ihe manager of the provl$lon socialty. Where Truste88 declared a related party transacllon durfng the year Ih88e were rewded at the rebvanl meeting. The Truglee was precluded from involvement In any dlscussions and decislon maklng around any related payménts. 34 The Llverpool Church of England Council for Social Aid (Incorporated) Company Limitsd by Guaranteo Management Information Year ended 31 March 2025 Th• ft•llowlng pag•¥ do not ftlrni part of tho Ilnan¢l•l •t•t•ments. 35 The Liverpool Church of England Council for Soclal Ald (Incorporated) Company Limlted by Guarant•e Detailed Statement of Flnanclal Activities Yoar ended 31 March 2025 2025 2024 Incom• and endowments Donatlons and hgaclo$ Donations Grants Tgcefvable HMPPS Grants recefvable CecS1 Pllkington Charitable Trust Grants receivable Hope Unlv8rsty Studenlg 18 1,195,089 2,000 50 1,129,893 1,000 1.130,943 1,197,107 Ch•rltabl• actlvltlgs Board and accommodation Rent reCe￿able 13,586 10,766 4,706 15.472 13,588 Inv•Jtmfjnl Income Income from Ilsted inve8tm8nt6 Bank interest receivable 15.053 15,855 30,908 19,737 5,382 25,119 Oth•T Incomo Other income 1,448 Total Income 1,241,601 1,172.982 36 The Liverpool Church of England Council for Social Aid (Incorporated) Company Llmlted by Guarantee Detalled Staterngnt of Flnancial AGtiviti&S (conllnu•d) Year ended 31 March 2025 2025 2024 Exp•nditurè Exponditurn on charltablo actlvltl•s Wages and salarles Employerfs NIC Pension costs Rates and water Light and heat Repalrs and maintenance Insurance Legal and profe881onal f888 Depreciation Medlc81 Expens88 Charltable Gifts & Donatlons Furniture. Fitiings & Equlpment Caterlng & Cleaning Contra Equipm&nl hir8 Per$on81 allowances & pocket money Recreation Tralning Travel - 8taff Trav81- Resldents Accounlancy & Professlonal OfflGe & Admlnlstrallon Con$ullan¢y & Prof8881onal feas Bank Gharge$ Semlnars Bulldlng refvrb18hment 573.164 53.692 145.797 11.149 77.204 38,298 20,471 3,840 18.021 6,437 16,862 3,293 87,110 7,233 542.786 49,920 153,881 11,572 57,669 29,188 16.726 3,840 9,200 7,318 23,573 8,984 84,519 11,699 {187) 6,239 16,795 1,457 1,849 5.490 39.738 30.129 684 1,442 26,680 6,256 9,446 1,804 6,135 5,490 36,565 30,787 1,075 264,105 1,424,234 1,141,171 Total oxp•ndltur• 1,424,234 1.141,171 N•t (•xpendltur•)nn¢om• 1182.633) 31,811 37 The Liverpool Church of England Council for Soclal Aid (Incorporated) Company Llmlted by Guarantse Not8s to th• Detailed Statement of Flnancial Activltles Year ended 31 March 2025 2025 2024 Expendlturo on charltsblo a¢tlvltl•s Dlrgct Charltable Exp•ndlturn Actlvitles undertakan dlre¢dy Wages & salarl88 Employer's NIC Pension Costs Rates & wal•r Llght & heal Repalrs & malnt&nanGe Insurance Dapreciatlon ModlGal Exp8nses Charltable Gifts & Donallon8 Fumlture, Flttings & Equlpment Caledng & Cl8anlng Contract Equlpmenl hlre Personal allowanc88 & pocket money Recreatlon Training Trav61- staff Travo1- Residents Accountancy & Professlonal Office & Admlnlslrallon Consultancy & Profosslonal fee8 Bank charge8 Seminar8 Bulldlng refurb18hm8nt 573,164 53,692 145,797 11.149 77.204 38,298 20A71 18.021 6.437 16.862 3.293 87,110 7,233 542,786 49,920 153,881 11,572 57,669 29,188 16.726 9.200 7.193 22,956 8.984 84,519 11,699 11871 6,239 16,795 1,457 1,849 5,490 39,738 30,129 6,256 9,446 1.804 6.135 5,490 36,565 30,787 1,075 1,442 26,680 1.138,689 264,105 1.420,394 Governanc• ¢o•ts Audll Fees Governance costs - othèr Governance ¢08ts - olhor 3,840 125 617 3,840 4,582 Expendltur• on Gharltable actlvltlo• 1,424,234 1,141,171 38