REGISTERED COMPANY NUMBER: 01997072 (England and Wales)
REGISTERED CHARITY NUMBER: 517465
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31 March 2025
for
Rice Lane Community Association Limited
Contents of the Financial Statements for the Year Ended 31 March 2025
Page
Ito3
Report of the Trustees
Independent Examiner's Report
Statement of Financlal Activitie5
Balance Sheet
Notes to the Financial Statements
Detailed Statement of Financial Activities
7tolO
11

Rice Lane Community Association Limited
Report of the Trustees
for the year ended 31 March 2025
The directors who are also trustees of the charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 31 March 2025.
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Association are to advance the education and provision of facilities in the
interests of social welfare for the benefit for the residents of Liverpool, particularly the Walton and
Fazakerley area and neighbourhoods. The Association has a programme of activities which is
delivered from RI￿ Lane City Farm. Extensive use of outreach and Servi￿ delivery for all people
from school age children to senior citizens, including people with special needs.
Public benefit statement
In considering the objectives and activities, the Trustees have considered the Charity
Commission's guidan￿ on Public Benefit to ensure that the organisation is meeting its Public
Benefit requirements, including the need to maintain funding to enable a sensible long term time
scale to be maintained.
Page 1

Rice Lane Community Association Limited
Report of the Trustees
for the year ended 31 March 2025
The Trustees who were also directors of Ihe charity for the purposes of the Companies Act 2006,
present their report with the financial statements of the charity for the year ended 31 March 2025.
The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their accounts in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1
January 2019).
During the year 2024 -2025 there were changes both to the governance of the Charity and its
slaffing. Mrs A Anson joined as an additional trustee on 6th Dec 2024, bringing valuable
experien￿ from past involvement with far larger organisations than RI￿ Lane Community
Association. Unfortunately, during this reporting period we also found it necessary to investigale
and subsequently dismiss a member of staff who had occupied a position of significant trust and
authority. The investigation identified multiple instances of the charities, funds being used to make
payments for the benefit of that staff member or their family. The individual concerned offered no
defen￿ or mitigations to the findings of that investigation, nor at the disciplinary meeting that
followed, nor at a subsequent appeal meeting, and on completion of due prO￿sS was dismissed
from our employment on 19th March 2025. The fraudulent use of the charities money in this way
constitutes theft and this remains the subject of an ongoing investigation, the relevant crime
reference numbers are NFRC250307243978 (for Action Fraud) and 25000245646 (for Merseyside
Police).
While the Association is the victim of this fraud, the impact has gone far beyond the loss of the
£1.4k that was taken before the issue was identified and acted upon, it has led to a significant
reduction in our grant income, and in particular the suspension of our National Lottery
funding. The extent of the damage done by this one event is immeasurable, and despite great
effort on the part of the trustees and remaining staff, we are currently depleting our funds more
rapidly than they can be restored. There is no doubt that 2025-26 and beyond will be very difficult
for the association.
Against this backdrop, the ServI￿S and benefits provided for our local community have been
continued, wth special events being run and significant numbers of adults and children visiling
and taking part. Our Halloween "spooky Walk" was a particular success, becoming the most
suc￿Ssful single fundraising event of the year, something we intend to build on in future.
Limitations on the available time of trustees, particularly through their involvement in both the
disciplinary and police investigations have meant that the conversion to a CIO has not been
progressed and this remains as a management objective.
The Association now has 3 trustees and continues to seek additional members, and now employs
2 part-time staff who provide for the care of our animals and public access to the site 7-days per
week.
Jamie Dowling, Chair Trustees
Page 2

Rice Lane Community Association Limited
Report of the Trustees
for the year ended 31 March 2025
FINANCIAL REVIEW
Total Income in the year was £101299 compared to £90327 in 2023124, of which £51600 was restricted for
specific purposes. The majority of unrestricted income is from personal donations and monthly fund raising
events.
Total expenditure during the year was £93464, compared to £108,534, leaving a surplus of £41560
compared to £33149 in 2023124.
On March 31st 2025 the Charity had a total of reserves of £41560 made up of TSB £21290 Coop
£20270.15 of which £20500 were restricted. At the same time 202412025 the figure was restricted £3,755
Reserves pollcy - It is the policy of the charitable company to maintain unrestricted funds at a level to
cover redundancy provision and one month's running costs should no further funding be received. As at the
end of the financial year the unrestricted funds totalled £36240 compared to £28000 in 2023124
STRUCTURE, GOVERNANCE AND MANAGEMENT -The organisation is a charitable company limited by
guaranlee, incorporated on 6th March 1986. (Company number 01997072) and registered as a charity on
28 May 1986 (Charity number 517465)
Governlng document- The company was astabllshed under a Memorandum of Assoclatlon whlch
establlshed the objects and powers of the company and Is governed by Its Artlcles of Assoclatlon
dated 6 March 1986
Recrultment and appolntment of naw trustees- The trustees are normally appointed by the Board and
one-third of the trustees will normally retire each year and are eligible for re-election at the Annual General
Meeting. No places on the Board are resenied for specific individuals or representatives of particular
organizations. The trustees may also co-opt non-voting advisors to the Board or sub-committees
throughout the year. In order to carry out the work of the Association the trustees abide by a variety of
procedural documents.
REFERENCE AND ADMINISTRATIVE DETAILS
Reglstered Company number
01997072 (England and Wales)
Registered Charlty number
517465
Reglsterod offlce
No. 2 Lodge, City Farm, Rawcliffe Road, Walton, Liverpool Merseyside Lg 1AW
Trustees
S Jarman
J Dowling
G Soul
A Anson
(appointed 1 July 2019)
(appointed 28 March 2023)
(appointed 15 December 2022 to 13 December 2023)
(appoinled 6 December 2024)
Company Socretary
S. Jarman
Indep6nd•nt Examlner
Wendy Hine
Signed on behalf of the Board of Trustees
Jamie Dowlin& Cha.
Trustees
Date
2c)2O
Page 3

.Independent ExamIne￿S Report to the Trustees of
Rice Lane Community Association Limited
Independent examinerfs report to the trustees of Rice Lane Communlty Association Limited
('the Company')- I report to the charity trustees on my examination of the accounts of the
Company for the year ended 31 March 2025.
Responslbilities and basis of report - As the charity's trustees of the Company (and also its
directors for the purposes of company law) you are responsible for the preparation of the accounts
in accordance with the requirements of the Companies Act 2006 <'the 2006 Act,).
Having satisfied myself that the accounts of the Company are not required to be audited under
Part 16 of the 2006 Act and are eligible for independent examination, I report in respecl of my
examination of your charity's accounts as carried out under section 145 of the Charities Act 2011
('the 2011 Act,). In carrying out my examination I have followed the Directions given by the Charity
Commission under section 145(5) (b) of the 2011 Act.
Independent examinerfs statement
I have completed my examination. I confirm that no matters have come to my attention in connection with
the examination giving me cause to believe..
1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act;
or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than
any requirement that the accounts give a true and fair view ￿lch is not a matter considered as part of an
independent examination; or
4. the accounts have not been prepared in accordan￿ wth the methods and principles of the Statement of
Recommended Practice for accounting and reporting by charities (applicable to charities preparing their
accounts in accordance wth the Financial Reporting Standard applicable in the UK and Republic of Ireland
(FRS 102))
I have no concerns and have come across no other matters in connection wtth the examination to which
attention should be drawn in this report in order to enable a proper understanding of the accounts to be
reached other than as below..
finalising accounts and highlighting any discrepancies due to ongoing fraud investigation - poli￿ reference
number 25000245646
La,La
Wendy Hine
Date
Page 4

Rlce Lane Communlty Assoclation Llmlted
Statement of Financlal Actlvitles
For the Year Ended 31 March 2025
31.3.25
Total
Funds
31.3.24
Total
Funds
Unrestricted Restricted
Fund
Funds
INCOMEAND ENDOWMENTS FROM
Donations and legacies
1961
1961
38786
Charitable activites
Farm (Inc refunds)
47738
51600
99338
51541
49699
51600
101299
90327
EXPENDITURE ON
Charitable activities
Farm
62364
31100
93464
108534
NET INCOME/(EXPENDITURE)
-12665
20500
7835
-18534
Reconciliation of funds
Total funds brought forward
33725
33725
51684
TOTAL FUNDS CARRIED FORWARD
21060
20500
41560
33150
These notes form art of these financial statements
Page S

Rice Lane Community Assoclation Limited
Balance Sheet
31 March 2025
31.3.25
Total
Funds
31.3.24
Total
Funds
Unrestricted Restricted
Fund
Funds
Notes £
FIXED ASs￿s
Tangible assets
CURRENT ASSETS
Stocks
Debtors
Cash at bank and in hand
-7698
-7698
-2,106
1130
170
1130
170
550
310
14662
20500
35162
31904
CREDITORS
Amounts falling due within one year 8
NEf CURRENT ASSETS
295
28954
10878
20500
31378
TOTAL ASSETS LESS CURRENT LIABILITIES
21060
20500
41560
33150
NET ASSETS
21060
20500
41560
33150
FUNDS
Unrestricted funds
Restricted funds
TOTAL FUNDS
21060
20500
41560
29395
37
33150
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act
2006 for the year ended 31 March 2025.
The members have not required the company to obtain an audit of its financial statements for the year
ended 31 March 2025 in accordance with Section 476 of the Companies Art 2006.
The trustees acknowledge their responsibilities for
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and
387 of the Companies Act 2006 and
(b) preparing financial statements which gRve a true and fair view of the state of affairs of the
charitable company as at the end of each financial year and of its surplu5 or deficit for each financi31
year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with
the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to
the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to
charitable companies subject to the small companies regime.
The financial statements were approved by the Board ofTrustees and authorised for issue on 28
December 2025 and were signed on its behalf by:
Chair Trustees
These notes form part of these financial statements
Page 6

Rice Lane Communlty Assoclatlon Limlted
Notes to the Financial Statements
for the Year Ended 31 March 2025
I. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements ofthe charitable company, which is a public benefit entity under FRS
102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and
Republic of Ireland [FRS 102) (effective l January 2019),, Financial Reporting Standard 102
'The Financial Reporting Standard applicable in the UK and Republic of Ireland, and the
Companies Act 2006. The financial statements have been prepared under the historical cost
convention.
Income
All income is recognised in the Statement ofFinancial Activities once the charity has
entitlement to the funds, it is probable that the income will be received and the amount can be
measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation
committing the charity to that expenditure, it is probable that a transfer of economic benefits
will be requlred in settlement and the amount of the obligation can be measured reliably.
Expenditure is accounted for on an accruals basis and has been classified under headings that
aggregate all cost related to the category. Where costs cannot be directly attributed to
particular headings they have been allocated to activities on a basis consistent with the use of
resources.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its
estimated useful life.
Improvements to property
Fixtures and fittings
Computer equipment
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for
obsolete and slow moving items.
Taxation
The charity is exempt from corporation tax on its charitable activities.
Fund accounting
Unrestricted funds can be used in accordance ￿th the charitable objectives at the discretion of
the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the
charity. Restrictions arise when specified by the donor or when funds are raised for particular
restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the
rinancial statements.
Pension costs and other post-retirement benefits
The charitable company operates a defined contribution pension scheme. Contributions
payable to the charitable company's pension scheme are charged to the Statement of Financial
Activities in the period to which they relate
IOO/o straight line
250/0 on reducing balance
25 % on reducing balance
Page 7
Continued.......

Rlce Lane Community Association Limited
Notes to the Financial Statements
for the Year Ended 31 March 2025
NET INCOME/(EXPENDITURE)-Net incomel(expenditure) is stated after
chargingl(crediting)'.
31.3.2025
4858
31.3.2024
£4350
Depreaation - owned assets
3. TRUSTEES. REMUNERATION AND BENEFITS
There were no trustees, remuneration or other benefits for the year ended 31 March 2025 nor for the year
ended 31 March 20234
Trustees. expenses - There were no trustees, expenses paid for the year ended 31 March 2025 nor for
the year ended 31 March 2024
4 COMPARITIVES FOR THE STATEMENTS OF FINANCIAL ACTIVITIES
Unrestricted Restricted
Fund
fund
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and Legacies
Charitable activltes
Farm
Totsl
1961
1961
47738
49699
51600
51600
99338
101299
EXPENDITURE ON
Charitable activites
Farm
NET INCOMEI{EXPENDITURE)
62364
-12665
31100
20500
93464
7835
RECONCILLIATION OF FUNDS
Total funds brought forward
33725
33725
TOTAL FUNDS CARRIED FORWARD
21060
20500
41560
5. TANGIBLE FIXED ASSETS
Improvements
To
propety
Fixtures
and
fittings
Computer
equipment
Totals
COST
At 1 April 2024 and 31 March 2025
4900
92897
DEPRECIATION
At 1 April 2024
Charge for year
At 31 March 2025
81347
4276
77071
4727
582
4145
2473
86,074
4858
83689
2473
NET BOOK VALUE
At 31 March 2025
(8453)
755
(7698)
At 31 March 2024
(7883)
1093
(6,790)
Page 8
Continued....

Rlce Lane Community Association Llmlted
Notes to the Financial Statements
for the Year Ended 31 March 2025
31.03.2025 31.01.2024
6. STOCK
Stocks
1130
510
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade debtors
Prepayments
177
222
nil
310
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Pension contributions
Accrued expenses
171
3784
157
2950
5477
3107
9. MOVEMENT IN FUNDS
Net
Movement
At 14 2024 in funds
At 313 2025
Unrestricted funds
General fund
Restricted funds
Liverpool HAF, Sefton HAF + National Lottery
29395
-8335
21060
3755
33150
16745
8410
20500
41560
TOTAL FUNDS
33150
8410
41560
Net movement in funds, included in the above are as follows:
Incoming
Resources
ReSoUr￿S
expended
Movement
in funds
Unrestricted funds
General fund plus City of Liverpool + Postcode
Restrlcted funds
Liverpool HAF
Sefton HAF
National Lottery
49699
(62364)
-12665
11500
1600
38500
(11500}
(1600)
{18000)
20500
TOTAL FUNDS
10129g
(93464)
7835
Page 9
continued...... ..

Rlce Lane Communlty Assoclation Llmlted
Notes to the Financial Statements
for the Year Ended 31 March 2025
9. MOVEMENT IN FUNDS - contlnued
Comparatives for movements in funds
Net
Movement
in funds
At1423
At31324
Unrestrlcted funds
General fund
46172
16737
29395
Restricted funds
Liverpool Charities
1712
2003
3755
TOTAL FUNDS
47884
14735
33150
Comparative net movement in fiJnds, induded in the above are as follows..
Incoming
Resour￿$
ReSoUr￿S
expended
Movemenl
in funds
Unrestricted funds
General fund
R8Stricted funds
Merseyside Play Action Council
Liverpool Charities
TOTAL FUNDS
63,669
(47,267)
16.401
6,460
{6,460)
132
16,533
112,680
(96,147)
A current year 12 months and prior year 12 months combined position is as follows:
Net
Movement
At 14 2023 in funds
At 313 2025
Unrestricted funds
General fund
Restricted funds
Liverpool HAF
Sefton HAF
National Lottery
16401
8441
7960
11500
1600
20368
11500
1600
20500
132
TOTAL FUNDS
16533
25027
41560
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2025
Page 10