Company number..
1461799
Charity number..
509514
Liverpool Roots Trust Limited
IA COMPANY LIMITED BY GUARANTEE)
Financial Statements
5 April 2024

Liverpool Roots Trust Limited
Report and accounts
Contents
Page
Charity reference and administrative delails
Trustees. report
Independent examiner's report
Statement of Financial Aclivities
2104
Balance sheet
.Slalemenl of Cash Flows
Notes lo the accounts
910 13
Not for publication..
Detailed profil and loss account
14

Liverpool Roots Trust Limited
Charity reference and administrative details
Trustees
T Gillson
P Morgan
B R Robinson
Secretary
A F Cunliffe
Independent Examiner
Stephen Clayton
45 Rivermeade
Soulhport
Merseyside
PR8 6PR
Bankers
HSBC
99-101 Lord Slreot
Liverpool
L2 6PG
Sanlander UK plc
Cuslomer Service Centre
Boolle
Merseyside
L30 4GB
Registered office
36142 Soho Street
Liverpool
Merseysido
L3 8AE
Company registered number
1461799
Charity number
509514

Liverpool Roots Trust Limited
Registered number:
1461799
Trustees, Report
The trustees (whu are also directors of the company for the purposes of company law) present their
annual report together with the accounts of the charity for the year ended 5th April 2024. The
Iruslees have adopted the provisions of the Slalement of Recommended Practice {SORP}
Accounting and Reporting by Charities" (FRS 102) in preparing the annual report and accounts of
the charity.
The accounts have been prepared in accordance with the accounting policies set aul in note 1 to
the accounts and comply with the charity's governing document, the Charities Act 2011 and
Accounting and Reporting by Charities.. Slalement of Recommended PraGlice applicable lo eharilies
preparing their accounts in accordance with the Financial Reporting Standard applicable in the
United Kingdom and Republic of Ireland published on 16th July 2014 (as amended by Update
Bulletin 1 published on 2nd February 20161
Objectives and activities
The Gompany's principal activity during the year continued lo be Ihal of a Day Resource Centre for
persons who have social and mental health problerns
The charity is organised so that the trustees meet regularly to manage ils affairs, There is a full lime
manager. one parl lime assistant plus a nurnber of volunteers who run and administer Ihe day
centre.
Trustees
The following persons have served as trustees of the charity during the year,,
T Gillson
P Morgan
8 R Robinson
Public benefit
The Iruslees have had due regard lo Ihe guidance published by the Charity Commission on public
benefit.
Chairman's Report
Due to repealed cul backs In Government spending the Voluntary Sector is once again left with Ihe
ongoing dilemma of coping with reduced funding, which conlribules lo the present Menlol Health
service provision crisis. New slralegies, including short-lerm, quick fix, light touch policies often
achieve very little in the way of improved sustained well-being for anxious and at limes frustrated
serviGe users who require stability 8nd a fuller understanding of their problems. The way forward
has lo be to focus on allempiing io enhance peoples motivation lo progress, through
encouragement, and the nurturing of confidence by proficient and dedicated slafl. Unforlunalely,
this is something thèl Gan be achieved via a succession of strictly limited lo six lo 12 week session
programmes,
Clearly there is, more than ever, the need for the type of specialist services offered by the Voluntary
Sector which has consistently played a key role, mainly in response to failures of slalulory provision,
in filling the gaps in services. Over many year5, with the help and support Liverpool City Council's
funding, we have been able lo contribute greatly in the provisiDn of quality mental health services in
our local ?rea.

Liverpool Roots Trust Limited
Registered number:
1461799
Trustees. Report
Over recent years Roots has moved away from centre based services and successfLJlly dgve-lailed
with other providers in order lo offer opporlunilies to the wider community. We continue to be very
well received at the Joseph Lappin Centre in Old Swan Liverpool where we offer a number of
programmes and advice on any number of queries.. an opportunity many individuals have found to
be invaluable.
We have learril through our experience that people are desperate for help and guidance, particularly
with the present shortages and long waiting lists for rnental hoalth consultation. Lonelirvess is often
an issue and can have serious mental health and physical complications can often worsen if
ignored.
For the future we remain upbeat and confldent that we will to continue to be strongly committed to
promoting personal independence for OLtr service users, through the professional support,
encouragement and guidance of our staff team.
Or)ce again, I would like to take this opportunity lo express my appreciation lo the Centre Manager,
Ann Cunliffe, and her staff for their unfaillng efforts in achieving oulslanding results during which
has been i4nother challenging year. The cenlre's reputation for excellence is entirely down lo their
dedication and hard work.
Financial revlew
The accounts show lolal in¢ome for the year amounting to £73,016 {2022'. £72,484).
Total expenditure for Ihe year amounted [0 £64,66512023'. £68,821).
As a result, the accounts show a surplus of £8,351 12023,, £3,663) in¢reasing. unreslricled fiinds al
5th April 2024 10 £104,06712023.. É95,7161.
Rcserves policy
The present level of reserves is considered adequate to support the Continuation of the day Lentro
for the m edium term and the Iruslees consider tho financial position of the charity lo be salisfaclory.
Governlng document
The charily is a company limited by guarantee and was incorporated on 19th November 1979. 11
was registered as a charity on 74th February 1980 and is governed by ils Memorandum and Articles
of Associalion.
Risk management
The trustees have assessed the major risks to whlch the charity is exposed and have taken steps lo
miligale those risks to an acceptable level.
Trustees respon5ibililies in relation to the financial statements
The Iruslees (who are also directors of Liverpool Roots Trust Limited for Ihe purposes of company
law) are responsible for preparing the Trusteès, Annual Report and the financial statements in
accordance with applicable law and Uniled Kingdom Accounting Slancsards (United Kingdo
Generally Accepted Accounting Praclice).

Liverpool Roots Trust Limited
Registered number:
1461799
Trustees, Report
Company law requires the trustees lo prepare financial statements for each financial year, which
give a true and fair view of the slate of affairs of the charitable company and of the incoming
resources and application of resource9, including the income and expenditure, of the charitable
company for that year.
I n preparing ihose financial slalements the Iruslees are required to-.
{91 select 5Ultable accounting policies and then apply them consistently,.
Ib} observe the methods and principles in the Charities SORP.,
(cl make judgements and eslimales that are reasonable and prudent.,
(dl prepare the financial statements on a going conc.ern basis unless it is inappropriate lo
assume that the charity will continue to operate.
The Iruslees are responsible lor keeping adequate accounting records which disclose, with
reasonable accuracy al any lime, the financial position of the charity and enable them lo ensure that
the financial statements comply with the Companies Act 2006. They are also responsible for
safeguardir¥g the assels of the charity and hence for taking steps for the prevention and detection of
fraud and other irregularilies.
Approval
This report was approved by the Board of Trustees on 20 December 2024 and signed on its behall.
8 R Robinson
Chairman

Liverpool Roots Trust Limited
Independent examiner's report to the trustees of Liverpool Roots Trust .Limited
for the year ended 5th April 2024
Charity no: 509514
Company no: 1461799
I report to the trustees of the charity on my examination of the accounts of the company for the
year ended 5th April 2024 which are set out on pages 6 10 13.
Responsibilities and basis of report
As trustees of the charity land dire¢lor5 for the purp05es of company lawl you are responsible for
the preparatian of the accounts in accordance with the requirements of the Companies Act 2006
('Ihe 2006 Act'i.
Having satisfied myself that the accounls of the company are not required to be audited for this
year under Part 18 of the 2006 Act and arè elig￿ble for independent examination, I report in
respect of my examination of your charity's accounts as carried out under section 145 of the
Charities Act 2011 1.the 2011 Acl'j. In carrying out my examination I have followed the Directions
given by the Charity Commission under section 145(5llb) of the 2011 Act.
Independent examiner's statement
I have completed my examination and confirm that no material matters have come to my
allenlion which 9ives me cause lo believe that:
accounting records were not kept in ?ccordance with section 386 01 the 2008 Act., or
the accounts do not accord with such records.. or
the accounts do not comply with the relevant accounting requirements under section
396 of the 2006 Act other than any requirement that the accounts give a 'lrue and fair,
view which is not a maller considered as part of an independent examination., or
the accounts have not been prepared in accordance with the Charities SORP IFRS 102)
I have no concerns and have come across no other mallers in connection with the examination
to which allenlion should be drawn in this report in order to enable a proper understanding of the
accounts to be reached.
Stephen Clayton FCCA
45 Rivermeade
Soulhport
Merseyside
20 December 2024

Liverpool Roots Trust Lirnited
Statement of Financial Activities
for the year ended 5 April 2024
Summary Income and Expenditure Account
Unrestricted funds
2024
Notes
2023
Income from:
Charitable activities
Investments
Other
72.381
635
1Q3
Total income
73,016
Expenditure on:
Charitable activities
64,665
68,821
Total 8xpenditure
64,665
68,821
Net income for the year
8,351
3,663
Total funds brought forward
95,716
92.053
Total funds carried forward
104,067
95,716
All income and expenditure relales to continuing operations.
The Slalemenl of Financia5 Aclivi1Ses includes all gain5 and losses recognised during the year.

Liverpool Roots Trust Limited
Registration number..
Balance Sheet
as at 5 April 2024
1461799
Notes
2024
2023
Fixed assets
Tangible assets
10.231
1Q,308
Current assets
Debtors
Cash in hand
Cash at bank
10
7,853
68
89,153
97,074
112
79,747
93,182
Creditors.. amounts fallin9 due
within one year
(3,2381
17,7741
Net current asset5
93,836
85,408
Net asset5
104.087
95,716
Funds
Unreslricled funds
104,067
95,716
Total funds
104,067
95,716
The directors are satisfied that the company is enlilled lo exemption from the requirement lo obtain
an audit urider section 477 of the Comp8nies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of
the Acl.
The directors a¢knowledge their responsibilities for complying wilh the requirements of Ihe
Companie5 Act 2006 with respect to accounting records and the preparation of accounts,
Approved by the trustees on 20 December 2024 and authorised for issue and signed on their behalf
by..
B R Robinson
Director

Liverpool Roots Trust Limited
Statement of Cash Flows
Year ended 5th April 2024
Notes
2024
2023
Net cash flow from operating
activiti8S
8,727
13661
Cash flow from investing activities
Interest receivable
Received on sale of fixed assets
Purchase of fixed gssels
Net Gash flow from investing activities
635
103
635
103
Net increase l (decrease) In cash
and cash equivalents
9,362
(2631
Cash and cash equivalents at start of the year
79,859
80,122
Cash and cash equivalents at end of the year
89.221
79.859
Cash and cash equivalents comprise..
Cash al bank
Cash In triand
89,753
68
79,746
112
89,221
79,858

Liverpool Roots Trust Limited
Notes to the Accounts
for the year ended 5 April 2024
Accounting policies
The charity conslitules a public benefit entity as (Jefined by FRS 102. The financial statements
have been prepared in accordance with Accovnling and Reporting by Charities. Statement of
Recofflmended Practice applicable lo charities pre.paring their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on
16th July 2014 las updated by Update Bulletin 1 published on 2nd February 20161, the Financial
Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021, the Charities Act
2011, the Companies Act 2006 and UK Generally Accepted Accounting Practice.
The financial statements have been prepared on a going concern basis and under the historical
cost convention, The financial statements have been prepared in sterling which is the functional
Gurrency of the charity and rounded to the nearest pound.
The significant accoullling policies applied i n the preparation of these financial slalemenls are Sel
out below. These policies have been consi51ently applied lo all years presented unless otherwise
slated.
Funds
Unreslricled fLinds are available for use al the discretion of the Iruslees in furtherance of the
general objectives of Ilie charily and which have nol been designated for other purposes.
Income recognition
All incoming resources are included in the Statement of Financial Activities {SoFA) when tho
charity is legally enlilled lo the iiicome after any performance conditions have been mel, Ihe
aniounl can be measured reliably and il is probable thai the incom e will be recelved.
No amount Is included in the financial stalernenls for volunleer time in line with the SORP IFRS
1021. Further detail is given in Ihe Trustees, Annual Report.
For donations lo be recognised the charily will have been notified of the amounts and the
selllpmenl dale in writing. If there are conditions attached to the donation and this requires a level
ol performance before entillemenl can be obtained then income is deferred until those conditions
are fully mel or the fulfilmenl ol those conditions is wilhir) the control of the charily and it is
probable Ihat they will be fulfilled.
Income from charitable activities includes income received urlder contract or where entitlement lo
grant funding is subje¢t to special performance conditions and is recognised as earned as the
relaled services are provided. Grant income illcluded in this category provides f und ing lo support
performance aclivilies and is recognised when there is entitlement, certainty ol receipt and the
amounts can be measured with sufficient reliability.
Inveslmenl income is earned Ihrou9h holding assets for investment purposes such as bank
deposils.ll essentially includes interest which is recognised using the effective intèrest method.

Liverpool Roots Trust Limited
Notes to the Accounts
for the year ended 5 April 2024
Expenditure recognition
All expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all costs related lo the category. Expenditure is recognised where there is a legal or
constructive obligation lo make payments lo third parties. it is probable that the selllement will be
required and the amount of the obligation can be measured reliably. 11 is oalegorised under the
following headings..
Expenditure on charitable activities includes costs associated with provision of a day resource
centre for persons who have social and menl&l health problems.
Irrecoverable VAT is charged as an expense against the activity for which the expendllure arose.
Support costs allo¢ation
Support costs are those costs that assisl the work of the charity but do not directly represent
charitable activities and includes office costs, governanGe costs and administrative payroll costs.
They are incurred directly in support of exponditure on the objects of the charity and include
project management carried out at the charity's ￿gIStered office.
Tangible fixed assets
Tangible fixed assets are measiired at cost less accum uia15ve depreciation and any accumulative
impairment losses. Cost includes costs directly allribulable to making the asset capable of
operating as intended.
Depreciation is provided on all tangible fixed assets at rates calculated lo write off the cost, less
eslimaled residual value, of each asset on a syslemalic basis over ils expected useful lilo, as
lollows.,
Buildings
Equipment
5¢/0 slraighl line
25¢/0 reducing balance
The building has been wrillen down to ils eslimaled land value of £ l O,OQO. No further depreciation
is lo be provided on this asset,
Debtors receivable l Greditors payable wlthin one year
Debtor5 and creditors with no slated interest rale and receivable or payable within one year are
recorded at transaction price. Any loss arising from impairment is recognised in expenditure.
Tax
The charity is an exempt charity within the meaning of the Charities Act 2011 and Is considered to
meel the definition of a Gharilable company for UK corporation lax purposes.
Cash and cash equivalents
Cash and cash equivalents include cash in hand and other short Lerm liquid inveslmenls.

Liverpool Roots Trust Limitèd
Notes to the Accounts
for the year ended 5 April 2024
Going Concern
Movjng lorward from Covid, the Charity continues lo operate ils services within the city's
communities, for thè benefit of its residents, It is anticipated that Liverpool City Council will
continue its undertaking to approve a further 12 month contract lo financially cover some of the
Trust's operational needs.
Al the lime of approving the accounts, the Trustees have reasonable expectation Ihal the Charity
has 8dequate resources to continue ils operational existence for the foreseeable future. For this
reason, they continue lo adopt the going concern basis in preparing the fjnancial statements.
VAT
The company is exempl for VAT purposes, theref.ore the figures shown in the accounts are
included as gross.
2 Income from charitable activities
2024
2023
Grants receivable
72,381
72,381
72,381
72,381
3 Income from investments
2024
2023
Inlerest receivablo on cash deposits
635
103
635
103
4 Analysis of expenditure on charitable activities
2024
2023
Activities undertaken dlrectly:
Heal and light
Repairs and maintenance
Staff and tu ilion costs
Room hire
Motor expenses
Insurance, security and water charges
Other day cenire running costs
2,708
841
49,951
842
474
3,811
4,041
1,241
4,787
50,427
260
4,051
5,739
62,668
66,918
Support C05ts'.
Depreciation
Governance costs (see note 5}
103
1,800
1,903
1,920
1,997
Total expenditure cn charitable activities
64,665
68,821
11

Liverpool Roots Trust Limited
Notes to the Accounts
for the year ended 5 April 2024
S Governance costs
2024
2023
Independent examiners costs
1,920
1,800
6 Net income for tho year
This is stated after charging.,
Depreciation of tangible fixed assets
Profit on disposal of fixed assets
Independent examiners costs
2024
2023
77
103
1,920
1,800
7 Staff costs and employee benefits
2Q24
2023
Wages and salaries
Benefits in kind
Social security costs
Other pension costs
49,101
49,107
470
850
50,427
850
49,951
No employee received lolal benefils at the rale of £80,00012023.. £60,000), or more per annum,
The average number of employees during the year was 2 (2023.- 21.
8 Trustees, and key management personnel remuneration and expenses
Under a provision in Ihe company's Memorandum of Associalion, Mr. B R Robinson, a trustee of
the charity, was paid £14, 54912023.. £14, 5491 during the year for services rendered lo the charity.
The Iruslees did not have any expenses reimbursed during the year12023.' £nil}.
The lolal amount of employee benefits received by key management personnel in the year was
£34,552 12023.. £34,558). The trust considers ils key management personnel to comprise the
Centre Manager,
9 Tangible fixed assets
Plant and
machinery
etc
Land and
buildin95
Total
Cost
Al 6 April 2023
Al 5 April 2024
27,997
27,997
580
28,577
28,577
580
Depreclation
Al 6 April 2023
Charge for the year
Al S April 2024
17,997
18,269
77
17,997
349
18,346
Net book valve
Al 5 April 2024
10,000
231
10,231
At 5 April 2023
10,000
308
10,308

Liverpool Roots Trust Limited
Notes to the Accounts
for the year ended 5 April 2024
10 Debtors
2024
2023
Accrued income
Prep8ymenls
6,032
1,821
7,853
12,064
1,259
13,323
11 Creditors: amounts falling due within one year
2024
2023
Trade creditors
Taxation and social security costs
Accruals and deferred income
166
2,221
3,238
2,403
5,371
7.774
12 Pension commltments
The charity operates a defined contribution pension scheme for its employee5. The assets of the
scheme are held separately from those of the charlty in an independenlly administered fund. The
pension cost charge in these accounts comprises conlribulions paid by the charity to the defined
contribution scheme, which amounted lo £85012023.. £850>-
13 Related party transactions
There were no related party transactions during Ihe year12023: £nill.
14 ReGonciliation of net Income for the year to net cash flow
from operating activities.
2024
2023
Nel income for the year
8,351
3,663
Interest receivable
Deprecialion of tangible fixed assets
Profil on disposal of fixed assets
Decrease l {increasel in debtors
(Decrease) l i ncr88se in creditors
(6351
77
(1031
5,470
{4,5361
(6.131)
2,102
Nel cash flow from operating activities
8,727
13661