D(wsion Envelope ID. 2733FOBC-53A645FD.AC44-118FE47096C9
LIVERPOOL CORPORATION CITY
JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2
(CHARITY) ACCOUNT
UNAUDITED ANNUAL REPORT
& FINANCIAL STATEMENTS
FOR THE YEAR ENDED
TH
25 MAY 2024
CHARITY NUMBER- 229539

tknwygn Envelope ID.. 2732FoBC.￿A6_4sFr￿Ac44_1l8FE47￿8C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
TRUSTEE'S REPORT FOR THE YEAR ENDED 25TH MAY 2024
The Trustees present their annual report and financial statements of the charity for the year
ended 25￿ May 2024.
The financial statements have been prepared in accordance with the accounting policies set
out in note 1 to the financial statements and comply with the charity's trust deed, the Charities
Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practi
applicable to charities preparing their accounts in accordance with Ihe Financial Reporting
Standard applicable in the UK and RepLJblic of Ireland IFRS 102) (effective 1st January 2019).
OBJECTIVES AND ACTIVITIES
The trustee, in the position of Lord Mayor of Liverpool, raises funds through various activities,
to support local charities and 'good causes, in and around the Liverpool area.
Grant-making policy:
Grant making decisions are entirely at the discretion of the trustee.
Public benefit..
The funds raised are distributed to local charities and 'good causes, in Liverpool improving
the lives of many beneficiaries. The Irustee has given consideration to the public benefit
guidan￿ published by tho Charity Commission.
ACHIEVEMENTS AND PERFORMANCE
The charity generates income through various fundraising events, a Grand Charity Ball and
numerous themed charity nights,. the income of which funds the payment of grants to
charitable organisations in Liverpool.
The trust continued to receive donations from third parties throughout the year.
FINANCIAL REVIEW
5ncome for the year totalled £78,602 12023.. £37,337), of which £54,522 12023.. £33,972)
arose from fundraising. Donations received were £24,08012023. £3,365). Grants of £79,970
(2023.. £35,732) were made to local charitable organisations during the year.
Risk Management:
The main risks to which the Gharity is exposed as identified by the trustee have been
considered and systems have been established to mitigate those risks.
Reserves policy:
The level of reserves held should be at a minimal level. All reserves, where possible, are
distribuled in the year they are raised.
Plan$ for the future:
The charity's objectives remain unchanged for the future,. the intention for next year is further
grant making through continued fundraising and donor support.

DoBusign Envelope ID. 2733F08C-53A6-45FD-AC44-1 f8FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 {CHARITYI ACCOUNT
TRUSTEE'S REPORT FOR THE YEAR ENDED 25TH MAY 2024
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity (number 2295391 was established on 315t March 1964 by 'Section 595 of
Liverpool Corporation Act 1921,.
Administration:
The trusl is administered by Liverpool Charity and Voluntary Services ILCVSI. LCVS
administers and records all income received and process all payments on behalf of the trust.
All funds are promptly banked and reconciled on a monthly basis in accordance with LCVS,
own internal processes and controls.
Appointment of Trustee:
The trustee l Lord Mayor is always a serving councillor of Liverpool City Council and is elected
by the full council at ils Annual General Meeting.
REFERENCE AND ADMINISTRATIVE DETAILS
Name
Liverpool Corporation City Justices Poor Fund or The Lord Mayor's
No.2 (Charity)
229539
Charity Number
Principal Office
The Lord Mayor's Office,
Town Hall, Liverpool
L2 3SW
Trustees
The trustee, who is also the Lord Mayor, held office during the year
as follows..
Cllr Mary Rasmussen
Cllr Richard Kemp
LCVS
151 Dale Street
Liverpool, L2 2AH
Paula Sanchez ACCA
Score Lane
Liverpool. L16 5EF
(Resigned 15th May 2024)
(Appointed 15th May 20241
Accountsnts
Independent
Examiner
TRUSTEES, RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS
The charity trustees are responsible for preparing a trustees, annual report and financial
statements in accordance with applicable law and United Kingdom Accounling Standards
(United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in
England and Wales requires the charity trustees to prepare financial statements for each year
which give a true and fair view of the stale of affairs of the charity and of the incoming
resources and application of resources, of the charity for that period. In preparing the financial
statements, the trustees are required to..
select suitable accounting policies and then apply them consistenlly.,
observe the methods and principles in the applicable Charities SORP.

Docusign Envelope ID." 2733FOBC-53A6_45FD_AC44-118FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
TRUSTEE'S REPORT FOR THE YEAR ENDED 25TH MAY 2024
make judgements and estimates that are reasonable and prudent.,
state whether applicable accounting standards have been followed, subject to any material
departures that must be disclosed and explained in the financial statements.
prepare the financial statements on the going concern basis unless it is inappropriate to
presume that the charity will continue in business.
The trustees are responsible for keeping proper accounting records that disclose with
reasonable accuracy al any time the financial position of the charity and to enable them to
ensure that the financial statements comply with the Charities Act 2011, the applicable
Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They
are also responsible for safeguarding the assets of the charity and taking reasonable steps
for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on and signed on their behalf by
Cllr Richard Kemp
TrusteelLord Mayor
2710212025
Dated

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEE OF
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 {CHARITYI ACCOUNT
I report to the trustee on my examination of the financial statements of Liverpool Corporation
City Justices Poor Fund or The Lord Mayor's No.2 {'the charity,) for the year ended 25th May
2024 which comprise the Statement of Financial Activities, the Balance Sheet and related
notes.
This report is made solely lo the charity's trustee, as a body, in accordan￿ with section 145
of the Charities Act 2011. My work has been undertaken so that I might slate to the charity's
trustee those matters l am required to stale to them in this report and for no other purpose.
To the fullest extent permitted by law, I do not accept or assume responsibility to anyone
other than the Charity and the charity's trustees as a body, for my work, for this report, or for
the opinions I have formed.
Responsibilities and basis of report
As the trustee of the charity, you are responsible for the preparation of the financial
slaternents in accordance with the requirements of Ihe Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's financial statements carried out under
section 145 of the Act and in carrying out my exarnination I have followed all the applicable
Directions given by the Charity Commission under section 14515}(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my
attention in connection with the examination giving me cause lo believe that in any material
respect:
> accounting records were nol kept in respect of the charity as required by section 130
of the Act., or
> the financial statements do not accord with those records., or
> the financial statements do not comply with the applicable requirements Con￿rning
the form and content of accounts set out in the Charities (Accounts and Reports)
Regulations 2008 other than any requirement that the accounts give a 'true and fair
view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the
examination to which attention should be drawn in this report in order lo enable a proper
understanding of the financial statements to be reached.
Name.. Paula Sanchez
Name of applicable listed body.. Association of Chartered Certified Accountants
Relevant professional qualification or body.. ACCA
Date 21312025

D(Ku5ign Envdope ID. 2733FO8C-53A645FD-AC44-118FE47096Cg
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 25TH MAY 2024
Unrestricted Funds
Capital
Funds
2024
Income
Funds
2024
Total
2024
Total
2023
Income from:
Donations
Other trading income
Noles
24,080
54,522
24,080
54,522
3,365
33,972
2b
Total income
78,602
78,602
37,337
Expenditure on:
Raising funds
Charitable activities
16,775
81,420
16,775
81,420
16,289
37,182
Total expenditure
98,195
98,195
53,471
Net lexpenditurel, net
movement Én funds
119,5931
(19,5931
116,1341
R8conciliation of funds..
Total funds brought
forward
19,593
19,593
35,727
Total funds carried
forward
19,593
The notes on pages 8 to 12 form part ofthese accounts.
The net movement in the funds in the year is derived from the continuing activity of the
charity.
All of the charity's funds are unrestricted for years ended 25th May 2023 and 25th May
2024.

Docusign Envdope ID 2733F08C-53A645FD_A044_118FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 {CHARITY) ACCOUNT
BALANCE SHEET AS AT 25TH MAY 2024
25th May 2024
25th May 2023
Fixed assets
Tangible fixed assets
Notes
Current assets
Debtors
Cash balances
14,776
49,303
1,692
27,433
64,079
29,125
Current liabilities
Creditors due in
{64,0791
(9,532)
Net current assets
19.593
Net assets
19,593
The funds of the charity:
Unrestricted funds
Income funds
Capital funds
19,593
19,593
Approved and authorised for issue by the Trustee and signed on its behalf by
Cllr Richard Kemp
Trustee l Lord Mayor
2710212025
Date:

D￿J￿g￿ Envdope ID.. 2733FOBC-53A&45FD-AC44-118FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARIVI) ACCOUNT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 25TH MAY 2024
1. ACCOUNTING POLICIES
Basis of Accounting
The financial statements have been prepared in accordance with the Statement of
Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of
Ireland (FRS102) ISORP 2019) and the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland IFRS1021 (effective 1st January 20191 and the
Charities Act 2011.
The accounts have been prepared under the historical cost convention with items recognised
at cost or transaction value unless otherwise staled in the relevant note(s) to these accounts.
The trust constitutes a public benefit entity as defined by FRS 102.
The accounts are prepared in sterling, which is the functional currency of the charity.
Monetary amounts in these financi21 slalements are rounded to the nearest £.
The Charity has taken advantage of the provisions in the SORP for Charities applying FRS
102 Update Bulletin 1 not to prepare a Statement of Cash Flows.
Going concern
At the time of approving the accounts the trustees have a reasonable expectation that the
charity has adequate reserves lo continue in operational existence for the foreseeable future.
Thus, the trustees continue to adopt the going Gon￿rn basis of accounting in preparing the
accounts.
Fund accounting
Unrestricted funds are considered 'free' reseNes and are expendable at the discretion of the
Trustees in furtheran￿ of the general objectives of the Trust.
Income recognition
All income is recognised On￿ the charity has entitlement to the income, there is sufficient
certainty of re￿Ipt and so it is probable that the income will be received, and the amount of
income receivable can be measured reliably.
Donations and legacies comprise of donations and general granls which are recognised in
the accounts when received, with the ex￿ptIOn of known legacies which are accounted for
when their receipt is certain.
Income from other trading aclivilies relates to fundraising events and is recognised when
the amount is certain.
Expenditure recognition
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, il is probable that settlement will be required, and
the amount of the obligation can be measLJred reliably.
All expenditure is accounted for on an accrual basis. All expenses, including support and
governan￿ costs, are allocated or apportioned to the applicable expenditure headings in the
statement of financial activities.

D(Kusign Envelope10." 2733FOBC-53A6-45FD-AC44-118FE47096Cg
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 25TH MAY 2024
Raising funds costs relate to expenses incurred for the fundraising events.
CharitabSe activities include grant funding, along with associated support costs, lo
beneficiaries. These are dealt with in the Statement of Financial Activities when payment has
been approved by the charity. Support costs relate to compliance with constitutional and
statutory requirements and specifically include all costs incurred by the charity in producing
the Annual Report.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held al call with banks, other short-
term liquid investments with original maturities of three months or less, and bank overdrafts.
Financial instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments,
and Section 12 '0ther Financial Instruments Issues, of FRS 102 to all of its financial
instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes
party to the contractual provisions of the instrument.
Financial assets and liabilities are offsel, with the net amounts presented in the financial
statements, when there is a legally enforceable right to set off the recognised amounts and
there is an intenlion to settle on a net basis or to realise the asset and settle the liability
simultaneously.
Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at
amortised cost using the effective interest method unless the arrangement constitutes a
financing transaction, where the transaction is measured at the present value of the future
receipts discounted at a market rate of interest. Financial assets classified as receivable
within one year are not amortised.
Basic financial liabilitie5
Basic financial liabilities, including creditors and bank loans are initially recognised at
transaction price unless the arrangement constitutes a financing transaction, where the debt
instrument is measured at the present value of the future receipts discounted at a market rale
of interest. Financial liabilities classified as payable within one year are not amortised.
Debt inslrumenls are subsequently carried at amortised cost, using the effective interest rate
method.
Derecognition of financial liabilities
Financial liabilities are derecognised when the charity's contractual obligations expire or are
discharged or cancelled.
Taxation
The charity benefits from various exemptions from taxation afforded by tax legislation and is
not liable to corporation tax on income or gains falling within those exemptions.

Dctu*gn Envebpe ID.. 2732FOB￿S3A64SFDthc44-lI8FE4?Os6C$
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 25TH MAY 2024
The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts
inclusive of VAT.
Critical Accounting Estimates and Judgements
In the application of the charity's accounting policies, the trustees are required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be relevant. Actual
results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.
2. Income and endowments from:
Income
Funds
2024
Capital
Funds
2024
Total
Totsl
2024
2023
a. Donation and legacies
Donations
Donations from Lord Mayor's prize
draw
21,632
21,632
50
2,448
2,448
3.315
24,080
24,080
3,365
b. Other trading activities
Fundraising activities
54,522
54,522 33,972
54,522
54,522 33,972
3. Expenditure on raising funds:
2024
2023
Fundraising activities costs
16,775
16,289
io-

Do￿￿g￿ Envelope ID". 2733FOBC-53A6-45FD-AC44-118FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 25TH MAY 2024
4. Expenditure on charitable activities:
2024
2023
Direct charitable expenditure."
Grant funding
Grant support administration
79,970
800
35,732
800
80,770
36,532
2024
2023
Support and govemance..
Accounts preparation
Independent examination
400
250
400
250
650
650
81.420
37,182
"The following grants were made during the year..
Grants of £1,000 and over
Liverpool Domestic Abuse
Liverpool Military Vets
Local Solutions
Options for Supported Living
South Liverpool Domestic Abuse Service
4,500
9,919
50,651
10,000
4,500
Total grants over £1.000
Grants under £1,000
79.570
400
Total grants
79,970
5. Tangible fixed assets:
There were no tangible fixed assets during or at year end 25th May 2024 {2023.' None)
6. Debtors:
2024
2023
Debtors
14,776
1,692
-li-

EnvÈbpe ID.. 2733FOBC-53A&45FD-AC44-118FE47096C9
LIVERPOOL CORPORATION CITY JUSTICES POOR FUND
OR THE LORD MAYOR'S NO.2 (CHARITY) ACCOUNT
NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 25TH MAY 2024
7. Creditors:
2024
2023
Accruals
64,079
9,532
8. Unrestricted Funds:
Income received for distribution as grants to Charitable voluntary organisations.
Movement in the year
Income Expenditure
2024
Funds
Brought
Forward
Funds
Carried
Forward
Cllr Roy Gladden
Cllr Richard Kemp
19,593
9,326
69,276
(28,9191
169,2761
19,593
78,602
{98,195}
Movement in the year
Income Expenditure
2023
Funds
Brought
Forward
Funds
Carried
Forward
Cllr Mary Rasmussen
Cllr Roy Gladden
35,727
20
37,317
(35,747)
(17,724}
19,593
35,727
37,337
{53,471)
19,593
9. Related Party Transactions:
The charity considers there to be no related party transactions during the period and last
year and the trustees receive no remuneration or expenses as part of their role as Trustees
of the charity.
12-