Charlty Reglstratlon No. 518981 Company Reglstratlon No. 02050597 IEngland and Wales) ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 rotunda ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE LEGALAND ADMINISTRATIVE INFORMATION Trustèès Phllip Cashen (Chairl Wlliam Connolly Philip Corfield Viclori8 Cow Keith Housley Paula Mccabe Richard Meegan Paul Musa Chlof Ex8cutlv8 Officer Maxine Ennis Sgcr6tsry l Flnanca Managar Jayne Eccleston Charlty number 518951 Company number 02050597 Prlnclpal address Rotunda College 109 Great Mersey Street Lwerpool Meiseyside L5 2PL Rgglst8r8d offlca Rotunda College 109 Great Mersey Street LiverpDDI Mer#eyside L5 2PL Audltor m￿hell Char￿&WOrth (Authtl kn"mit8d Suit8s C,D,E, & F 14th Floor The Plaza 100 Old Hall Street Lwerpo L3 gQJ Bankers Lloyds Bank pl¢ 88-94 Churth Slrept Liverpool Merseyslde L13HD ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE CONTENTS Pago Trustèès, report Statwnenl ol trustees. responsibilit￿¥ Ind8P8nd$nt auditors report 10- 12 Stalemenl ol financial activities 13-14 Balanc8 shèet 15 Statement of cash flows 16 Notes lo the fin8FiCI81 st8t8mentS 17-35 ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORTI FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees p¥esent th81r report and finanaal statements for the year ended 31 ALtgust 2025. The financial stelements have been prepared in accordanc￿ wlth the 8ccounb.ng policies set o¢Jt in nola 1 to the financial statements and comply ￿th the ch8riVs goveming document, the CoMP8nies Act 2D06 and "Accounting and Reporting by Charities.. Statement of Recommended Practice gpplicable to charities preparing theii sccounls in accordance with the Finanaal Reporting Standard &pplieable in the UK and Rewblic of Ireland IFRS 1021 (effective l January 20191.. Introductlon As wa reach the close of 8nother transfom1atl￿ year at Rotunda Ltd, the￿ 18 a great deal to be celebrated. 2024.25 has brought much change - locally, region81]y and n3tionally~ along with great opportunilles, which we have used as a team to build even strong81 foundations for the futur8, tsking titne prior to our 40th birthday in August 2026 to ieview learniw to dale and identify lulure goals. Rotunda has been serving people in North Livewool SIn(￿ 1986 and been adept at mo￿1￿9 with the ttrnes, as local need dictate5. Though much has already been achieved, there remains much rnor8 to do, mosl painfully demon5traled by the flare in far-righl acknvity seen in the aftermath of the Southport attack8 in SumTh￿r 2024. This along with wider cornmunity need, has shaped our strètegic goa15 for 202&27, which are as follows.. Grow.. work with more people, develop our services. increase our psrtn8rshlp8 Stren9then: establish suitable inlrasliucture and rnethani5ms to support our vision and fijlure Deepen: posiiion out521ves tv achieve maximum impact. for people These 8mbitK)n$ have been supported by signifi¢anl developments in Rotunda's infr8strIKture, strategy and operatlons. We have revi8wed key strategies, refined our monitoring and evaluation pro￿s5e$ and invested Èn organisational communicats'ons, to further our reach, 8mplify Dur impact ard best Ser￿ local people. We continue to receive resounding 5UPPOrt for our efforts from Public He31th, Liverpool Cily Flagion Combined Authority ILCRCAI and Liverpool City Council. Rotunda were inv￿ed lo submit evidence of our impact lo Liverpool's successful application for Marmot City Status,. were one of five oiganisalions nationally io re￿1vE Locality investment in our community cohesion actswty,. and have preseTSled ftndings from our contribution to the groundbreaking Economle5 foi Healthier Lives programme to ihe Health Foundation. Our work continues to contribute lo th8 Liverpool City Plan, and our results secure further investment, such as Liverpool School of Tropical Medicine funded suicide prevention activity and TotU5 Foundation Heallhy Neighbours, in support of our translormalive community led approach. We uphold our reswnsibilily lo Influen￿ local policy and b￿t practi by maintainlng the M5iblllty of residenys vol￿$ via several local leadetshlp boards li.e. Well.Pla￿d Health L88dér8 Board, Pathways Allian￿, LCRCA Stralegc Investmont Fund Panel). hank you. I diénl know I ne&ded support unlil th8 attack Irigg8r6d m8, l rnah'sed I havenl be&n CQPi1￿, I feel l can pl8n Myru￿ra now." Rotunda Participant Publlc Banefft The Trustees have paid due regard to guidanc8 issued by th8 Charity Commission in decldiThJ what ac1lmt￿S the chartty should undertake. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Achlevements and p?rfomi8nce The Truste8s of Rotunda Ltd extènd 88 ever our gr68t gratitude to tha dedlcated staff, volunteers and community members who make our wheels tum. It is the efforts of our fant88tsc p80p18, who con8is18ntly give Iheir lim8, skill and care to m8ke us the much-loved, respected and valued organisalion we Continue to be. Th8 trust pl8r*d in us is built upon our r8PUtatitsn lor quality and eompassitsn, delivered by our hard-wothing team, keep community at the heart of all w8 do. Our p8opl8 are &v8rything to us. and w8 wish to thank sll who have com6 thrO￿h Rotunda's doors over the past year- whglher to complete a course, buy a cottee, or sit in Ihe gerden on those hot summer days- for their continued trust and partiCApation. Our funders ol course make our work po85ible, we extgnd great gratitude lo them all.. Liverpool School of Tropical Medicine, Liverpool Charitable & VO￿ntary Services. Locality, Amold Clark, Torus Foundation, Reach Fund. Rotary Club, Cash for Kld5, Shovlder tc ShouldeT. Llveipoo1 Clty Council, Feeding L￿e￿DDI, Total Energies, Sefton Council, Men's Sheds. National Institute for Health & Care Re$8arGh, Sutton Croft, John Moores Foundation, VOLA, Garfield Weston, Workers Educational Association, Liverpool Cty Region Combined Authority ILCRCAI and Adult Skills Budget. Alongside financial investment is the invaluable continued support of those partners who share th8ir profe5￿onal expetti5e in Servi￿ of our devdopment.. Brabners LLP, Nugent Care, Sovini Group and Halsall Lloyd P8rtn&rship. Educallon Our Education Team continue to drive our mission to delive¥ quality, commUni￿baSed education options for P8ople facing th8 greatest barrlers lo engagement. Key to these organlsatio#al aims hss been our partnership with VOLA, lo deliv8r The Pragres5 Partnership ITPPI Project through which we h8ve engaged economically inactive individuals wilh high-level needs. This programme alone has deliver￿ direct 8UPPOrt lo 38 partiCdpant8, many of whom fa￿d Significant social challenges, whilst offering signposting to stakeholders and partner seNi(xs ansuring le8iners have access to further support and opportunlties In step with Indlvidual ￿ed. We are delighted with the programme outcomes, which h&ve been included., Qualifications achieved Progression into employment Engagement in volunleering opportunities Attsinm6nt ol personal development goals Rotunda is a chosen partn8r of LCRCA'8 Digital Inclusion Initiativ8, succ88sfully allocatitvJ 37 tab18t8 and ptoviding training lo communkty members without digital access, empoweriro people marginalised by Ihelr circumstances lo engag8 onlin8 and #cc8SS 8gsenlisl sèrvic6s with confidènce. Rotunda has complimented this offer through the Learn My Way Project, a digital initiative designod lo help digit81ty excluded citizens gain confidonce and essential online skills allowing them lo safely navigate the intemel, set up emails, a¢￿$8 online servi￿9 such as banklng. he8lthcar6 and job seareh. In 2024-25. Rotund8 College engaged a phenomenal 321 individu818, delivering 'private' 8nd 'Adult Ski118 Fund. IASFI courses. We conts.nue to reach those al most risk of b8ing marginalised, ensuring ours is an offer for 37.4% of partlclpants idEntified as bel￿ from 8lack, Asian andlor '£ry other b*ground', highlighting our commltment lo provK*e envlronments and provislon wh￿h 6ngag6s a diverse cohort ol leamers 33.5°k ol our ￿arnerS reported having a disability or addilional learning support ne8ds. much higher than the national average115-20%. British Medical Bulletin), danonslrating the ethacy ol our personalksed holi8tic approach to 8ducatlon. 73QA ol learners declared themselves as unemployed. making clear anew the ongoing need in North verpool for aceesslble educatson, employment pathways and a long-term view lor local people faang multipl8 barri6rs lo secured work and Income. 498 qualific3lions were dellvered. with on impr6ssiv8 98QA retention, 880k pass rate- Rotmda continues to both 'rea¢h and keep, our leainers thmugh our comprehenssve offer. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The ctedibility ol our aducalional endeavours is fvrther validated by Rotunda's three Internal Quality Assurance IIQAI offir£rs and our team of five lully qualified edvcat015, all of whom regularty review our offer. To arnpllfy Impact, Rotunda College faalilate5 powerful employment pathways with local schools, Daisy Etnployrn8nt Servi￿, Tradewlnds, Nugenl ca￿ Hugh Baird, strengthening our links with the Department for Work & Pènsi￿$. We have intrOdU￿d several new qualIficat￿n8 in 2024-25 to best support people Io rnovg into employJnent, in response to 188dback from our learn8r community. Certificate in Mental H88lth Level 2 Certificate in Undei8tanding N8urodwersity Behaviour that Challenges Introduction to early Years Level l Award in Earty Years Pr&ctltionEr Award to Work in Adult Social Care Each qu2lificalion compliments oui exi5tlng offers and piov¥J6s leamers with enhanc&d skills and s8Ctor r8tevant knowledge. These additions create opportunitk8S for188mers to strengthen their CV'S. close skills g8PS Within key employment sectors and irnprove progression routes in frtrrther learning or work opportunili&s. Vle are delighted to h8V8 rnaintainèd Dir8¢1 Claim status for eath qualificats.on ddivered, a3 another indication or commltment to deliv8rirsg ￿¢￿Ilent Servi￿$, in line ￿1th national qualrty 888urance slandards. A￿$$ to the Additsonal Learning Support t￿￿111ated the f￿10￿4￿9 to support our cohort.. lg leamers re¢8ived subsidised childcare 93 learners re￿iVed subsidised travel and m8al8 fram our onsite cafe Throughout the year, external auditing exercises have Confirmed the quatsty of our syovislon. The Workers Education Association, Sefton Community Learning and VOLA ¢ondu¢ted multiple Observations of T88ching & Learning, all of which gave highly positlV6 feedback 8.g. tutors delivered with a high level of subject knowledge and engaged th8 Students well,. wider skills are effectively sUPPOrted to develop wid8 range ol skills including pres8n18t￿n skills and ￿MMunIcatIoN and listening, all learners are encouraged lo research effectivety lo encourage indep8nd8nt learning. Early Years, at Rotunda Led by cornpassionate professionals dedicated to prO￿dIng high-qualify earfy years education, our nursery and preschool services ctsntinue to off81 %ftal pro￿$10￿ to local families. regardless of hous6hold income. Despite a necess8ry price in¢rease amongst our general nursery and pre4chool off8r this y88r, we are still the lowest C05t provider in the area,. we do not charge anything al au ft)r children on fund8d pla￿$, making this a complolèly free offer for those families. This year, we filled 53 places across nursery 1341 and prtrschool 1191. 21 places were offered to parents engaged in Rotunda College coutses, increasing acces5 in lin6 With findings showing the enormous impact of chIldca￿ costs upon pai8nts' ability lo gain employments (Gingerbread 20221. We pride ourselves on inclusivity and ¢arE. 13 01 our children have SEND need, with 12 gaining 8dd*b"onal support via outside agencies le.g. speech and langtfage, OTS, educational psychologists) engagement with Rotunda and four hsve EHCP p18ns. Our in-house SENCO staff oversee play plan5 and individual leaming plans. We cantinue to invest in this provision, with an additional staff member undgrtaking training in 2025. We draw Upon support from Liverpool City Councils SEND Team to access training, info¥m strategies and gain idea5 for Servi￿ improvements. As a result. in 2024-25 wa have Intr￿uc&d reg￿ar reviews wiu) pa￿nts ol children who hava a SEND need to explaie childien's progress and next steps. 2101 our children have English Ss Sn *Jditional langugg8, wlth parents who have re￿ntlY mov&J to Llverpool, or who do not speak English In the home. We recogni5e the additional support these children can ¥8quire and use techniques svch as cornmuni¢ation boards and k8y words gained from their farnilies to assi81 children making the transition to a wholly English-speaking environment. V4then comrnunlcating with pai8nls who do not speak English, WÈ translate via wider family members, friends and lechnolagy to support communicatton. Wè e2n al80 signpost parents lo ESOL courses, if dasirablo. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS. REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Our success hinges on our uncompromi8lng insistence that children are the eèntr6 of 8V8rything we do, ￿1th activities designed to meet their needs and interests. Our semee pedagogy is informed by Rotunda values, and our curiiculum meets Otsled's three .1 s - Inlenl, Imp￿￿entation, Imp2Ct. Our nursery team hav& addèd fourth.. we 8tart all we do with Interest. personalising our s6Nice lo children as indwKJuals, with profound results- even for children facing significant challgnges. Our biggest area of ￿arTrIng is CDmmunlcation 8nd language, in keeping with Livèrpool City Council's School's Impravamenl agenda, which seeks to raise the city's avwage reading age Icurrently pla￿d al nine year5 okll. W8 rnalntsin a focus upon social, academic and pastoral investment, embedding these themes across %11￿ty. HvJhlrghls frorn our varied timetable this ytrar hav8 included Forest School and hatching chicks in spring 2025. offering opportunities to learn 8bO￿t life cycles. new vocabulary and thang88 in season. The excitement and interest prompted by a rich and creative timetable also support8 children who ar6 struggling to separate fro um and dad. This all gats children ready for next stap in their learning and development jDurn8y, in keepin9 with Development Mallers.. Early Ye8rs Foundation, building upon existing asséts and embedding 8ddiltonal oJSlural capital, through exp05uie to gre8nspace and varied opportuniti68. We also continue Rolunda's over8rching aim to reduc6 poverty and health inequity, working wath lor21 children's Cent￿ around oral h￿1th 3nd hygiene to distribute toothbrushes and toothpsste followlng the State of Health in the City report 1202415howing loolh decay io be affecting around 370h of >year-olds, leading to well above average axtractior15 for young children. We signpost familie5 to our Right fed Shed food pantry, Isckling child povetty rates which are as hwh a5 36% in OLtr neighbouring wards (Liverpool City Coundl. 20241. Accoss Eo Early Years Pupil Premium means that 7 chibjren in nursery and 9 in pre-school gain extia fttnding for food and ¥esources. In 8UPPOrt of all our aims, we remain CDmmitted to developing our leam. In this year along, Staff have received the following training.. Targ8ted intsThfentions for children with SEND needs Family Help training., how to support famili8s with ￿ or more services involved Safeguarding.. including essential refreshers, county lines, professional curiosity. domestlc abusg awareness and r&Juing parental confllct Champions.. all staff have a role a5 parent, partnership, languago. SENCO or PANCO Champion, to support Ihe unique functions associated with these tit￿$ W8 work in collaboration with Rotunda'5 wid6r offer lo join up partneTS and offèr thè b8$t possib￿ experien￿ to our families. We a￿ CUr￿n￿Y operating a 9reen with School Improvement Livetpool 8nd have a key role within Consortia, sharing b8St practice and learning wth this bcal SEND 5UPPOrt nets￿￿{ Our nursery man898r slls on pan81, alloe2ling levels of fundirKd and tèigeled supp)rt. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT (INCLUDING DIRECTORS. REPORTI (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Women's Hub In 2024-25, our Womgn's Hub engaged 63 women with ils Iranslormative programme ol we11being, confidence- building and employabih'ly skills, celabrating our women's achkvemEnts at a wonderful uradualion 8vent held later that spring. 10Q% ofourwomen a¢h￿Ved a soa81 lustlco outcome 34% Identified as being from an ethnic andlorcu1￿ral minority bsckground 61 wotnen progiessed onto sector speufi¢ Irdining pr¢yJramrn8s e.g. Support T88chiw & Lea¥ning.' Health & Social Care. 68UA of learners on these programmes gain paid employment following Irgining 30 women have gained employment as a dlrect result ol taking part in Women s Hub. 3 women progressed onto volunteering opportunities In areas such 85 hospitality, primary education, advocacy, retail, communrty work and hortrculture due to taki￿ part in Women's Hub. We engaged the most marginalised loc31 cAlizens, integrallng our successful employment support Servi￿ with Desi8n, a recruitment agency which shares Rolunda's person-oentred elh05. Desian 51aff regulady vi5il leameis, conducting leainer interview8 on site to reduce barriers, boost engagement and irnprove outcomes. By worklng dosely together wilh th8 right partners. OUF Wellbeing Coordinator ha5 bean able to prO￿sS applications swiftly, provldlng employer feedback to tailor individual plans and ultimately support peopFe Into work. This Learning-to- Earning tnodel ciucially uses trauma informed approaches to ensure our more vulnerable learners receive the support they need, al 8 Suitable pa￿. One iadical adjuslm&nt to much of the employability sector h8s been th8 acknowledgement from local 8Mployets that the skills, dwersity and strength ol mothers seeking T88chino Assistant P051tions is immeasurabl8, changing the landscap8 of how applications are assessed and how we serve Ihe'hard6St to reach,. In another win for soci21 justice 8fft)rts, Rotunda is wovking dosely wilh charities who support SUTvwof8 01 domestic abuse, embedding tsrgeted Support into our education, employabllily and enabling programmes. SWACA are now providing case workers for students and an upd8t8d community directory le.g. food banks, welfar& advice) is made available to all our participants along wth the offer of a counselling referr81. We know trom conversations with l¢xal mental h8allh tAre that stretched statutory Se￿￿ mean people are 'pu5hing against open doors. (Mersey Care. 20241. To meet thls n88d, Rotunda College lutars a coming together with the Women'5 Hub ta build partnerships lo support sludenls struggling with caring responsibilities, domestic violence, poverty, addiction and rnental ho￿th diffieulties. In illustration ol need, most women 8cces5ing DUI servi￿$ have experienced domestic abuse. We stay informed on the Inte￿ectiOnS b8tW88n work, health, and government policy, attending the Women's Hgalth Strategy Workshop led by Public Health in De(￿b8[ 2024, rèfining our approach in line with local findings. Responding to the alamiing statistics around women's health and unemployment, we partnered with Lush Cosmetics to host a pamp8r 8V8nt lor 20 women receiving Universal Credit, reaching women living in Ihthiiechapel Centre homeless hostels and in area5 of serlous deprivation in the city. The event also intrOdU￿d th8m to Rotunda's Womens Hub gnd to the work and education services al the Rotunda. "I come to the womans group at Rotunda to me61 other women and I get a lol olstKength lo take back to my own family th8 group helps relax andfeelincluded." Wom8n s Hub Patticipant Communlty Hub Rotund8'5 Community Hub ts the link between our offer and the people it exists to setve. Community owned and led, we take directlon from our members, ¢o-producing a timelable of actwities cuiated to meet evolvlng needs, never more impDrtant than in the wake of far-right activily in Liverpool in August 2024. This year, we estimate Rotunda h35 engaged apprDxim8t81y 1,500 p8ople through our Heritage Cafe, Community Garden, Wellbeing Act￿￿tE8S Programme, Children & Young Peopla's Programme, Food Pantry and Se8son&1 Events, bringing people tog8th8T In our inclusive. welcomiry Spa￿S. W8've invested im our cafe team volunieers, to boost fooff811, cotnmunily engagement and unrestrided revenue through sales. Wjth a new Community Development Coordinator in post since July 2024, we have immediately seen a significant improvement. achieved through menu re￿isiOn, activities taking place in the caf8 and on-the-ground publicity efforts, Our cafe also provides home ctsoked, hot meals for our leamers, holiday club membgr5 and nu15ery children, embedding anti-food povety action and healthy options across our programrn85. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT {INCLUDING DIRECTORS. REPORT} (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Our beautiful gardett 18 now equippad with pizza ovens, offering a unique sourcts ol income through evenls and community Cook & Share aclivilies. However, our bigg8St d8v8lopment this year has been our popular Men's Shed. Estsblished in March 2024, this vital provlsion has been developed from community insights drawn from our Recite programme suicid8 pr8v8nlion strat￿Y d81ivered in partnership w¢th the Liv8rpool School of Tropical M8dicine and sUPPOrty local men's mental health in response to their Fequesls for soc4al actiwties which do not centre around alcotrK)l and rec￿ational dwg5. Wellbein We have an ev8revolving Programme of Seasonal ￿￿TrtS. In 2024-2025 we delwered: Santa's Grotto, funded by Options for Supported Living.. delivering gifts arvj ch88110 80 familles Hallow88n, funded by Peel Ports Group.. go lamili6s ongag9d Folly Fest. funded by Liverpool City Council SoThal Cohesion & Communiti&s Together Fund5.' 200 community m8mbers lolned u5 foi a day of music. laughter and connection Holiday Club, funded by Holiday Activity Fuftd.. 480 lully funded pl8C85 for primary school aged chlldren in receipt of benefit related school meals. providing food and fun to keep them busy. Knit & Natter.. 10 local women loin us each week and enjoy a lully funded day out togeth8r e8ch y8ar Chair Yoga, funded by Livetpool City Council Neighbouihood Fund & Cllr Tricla O'Brien [La￿ul., Kirkdalo E8511', 180 peopFe attended for a much-needed weekly unwind ve Lvell Bus, funded by Che5hiie & MeFseysid& NHS.. 105 community members 16ceivod acc85S to vaccinations, health checks and 8dvice on their doorstep over three ￿l$Its from thè bus th18 year. Blood Prè8$uro Ch8mpions, fundèd by Cheshire & Mersey51de NHS.. 70 people received free blood pressure chècks via our traintrd staff Community Insight Gathering, funded by Ihe Sehool of Tropical MedicAne.' 100 participgnts fed back o mental h&alth nth4s amoNJst Ioc21 populations 2024-25 saw over 100 vtslunleer placements Withln Rotunda services. We support the followlng voltsnteér roles.. Community Volunteers.. support groups, keep our vital work aKv8 and Contribute ¢0 organisalional developrrent. Corporate.. loc81 businesses le.g. Brabners,. Uber) who donate their time and restsurtos in sw)pc*l of the local enmronmenl childr8n, famil￿$ and the elderly. An zdditional source of great piide our Int8m lo Vibrk programme, a Liverpool Co*Jndl funded inilialive, engaging young people aged 18-24 years who have an Education, Health and Care Pl8n or disability in tailored, me8ninglul opportunities. Rotunda has now hosted five sx-month placement8, offering young p6tsple peTsonalised pathways to achieve their goals. Dne ol our talented interns has progressed to a Teachlng Assistant course in Rotunda Ctsllegè, transitioning seamlessly to our education offer 5UPPOrt frotn the Community Hub team and inhouse partners Ladders of Lire ADHD Support, who h8V8 craftgd 8 p8r8onalised leaining and development plan wth Rotunda College staft. We hav8 8180 employed another of our impressive Intern to Work graduates into our Engagem8nr Taarn, wh8re they continue to thr￿￿. Our succes5 has led to Rotunda being inwted to speak on an employability panel at the Liverpool City Council Inlein to Work Employer Fowm specifically regarding inclusive interview processes, encouraging bus£nesse$ across the region to welcoma apprentices- ￿adIng tha w8y on # fagion wid8 Innovaliv8 schem8 SUPPOrting the next generation olworkgrs. Further still, aftar being 89lected lo partner wth Liverpool City Region CornblFt8d Authority on the (railblazlng Economies lor Healthier Lives programme. in Septetnber 2024 Rotunda presented our outcomes and impact to the Health Foundatvjn, In Leeds informing future national pol¢cy fol employe¥s. Our Comrnunity Hub also provides numerous opportunities for Rotunda College learners to g8in skills. confidence and experience in a range of roles, whether during our weekly Homework Club, 8UPPOrting administrative tssks or trislling customer faung posts. In March 2024, we welcomed one of our skilled Women, Hub gr8duates to a uucial role in our core operations. We could not be more delighted with the appcintmenl srKI are as ever proud to nurture local talent and abllty. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Financlal review The results fof the ye3r and the charivs financial p05itlon at the end of the year are Shown in the attached financial staternents. Total incom& In tha yèar was £1,122,77112024.' £974,828) before accounting for the release of deferred income In relation to the r8furbishTll8nt project of £300.00012024'. £nil) and the insurance daims tolalling £nil12024". 1£29,9ooi Ise8 note 71. EXpend￿lU18 was £1,110,336 12024. £%5,7481. Th8 sU￿lUS for th8 year 18 £312.435 12024." £38.7801. As at 31 August 2025, the Charity had res8rves of £3,162,92512024.. £2,850,490). Included within these reserves are £1,122,751 12024.. £882,676) of restricted funds Iseg nol8 2718nd £9,980 12024. £29,900) ol designated fund5 (see note 251. InclLKled within unrestii¢ted knnds are fixed assets tota51ing £1,902,04612024'. £1,858,659), the balance of the fixed assets are included With￿ the restiicted funds. These funds can only be reallsed upon sale of these a8sels. The charity had tree r85eives of £128,147 a5 at 31 Augusl 202512024-. £79,254). Res8rv85 poIIcy The charity airns lo hold free unfestrlttted funds to a level equlvalent of three months, total expendlture. The trustees consider thal reserves at this lev81 will providè fin8ncial stability whllst addtlional fundinu is soughl Reserves at the year end were equivalenl to one and a half month's 8xpendilure and so has currently fallen Short ol the id881 r8serve$. Rlsk pollcy The Trustees have examined the major strategi¢. by8ines$ and operatKJnal risk8 which the chaiitsble company may face and b81ieve thst all major risks have been identified. The Trustees have adopted a forrnal Fisk Assessrnent pr￿gdUr8 and h8V8 established systetns to en5UIE that the necessary step5 can b8 taken to mitigate these risks. A Future Bullt by Our Communlty: Looklng Ahèad Wtth Purpo$ Th& year ahead matk5 a pivotal moment for Rolunda and for the communities w8 setve across North Livelpool. We are entering a new chapter-one shaped by arnbition, collaboration. and a deep belief that lo￿1 people deseNe high-quality, locally lad services that 98nuln8ly tr8nsfomi liv85. OUT plans for the fLlture are not simply 0ry8nisational 9Dals', they are a commitment to ensuring that North Liverpool r88idenls 2nd beyond have th8 tools, opportunities, and support to shape their own destinies. Communlty-Led Hou$ln9: Breathing New Llfa Into OurArèa One of the most exciting developments Is our expanding communlty-led houslng offèr. This work moro than bricks and mortai4t Is about crealiny sale, stable, and empowering homes with wraparound support lor those who need il most, By pladng residents at the heart 01 decision-making, we are building neighbourhoods that refte¢t local priorities, strengthen soclsl connections, 8nd cmate long-t#m resilience. These hom&s wll become anchois ft)rwellbeing, opportunity, and prid8. Health, Wellbelng, Skllls. and Employment Rotunda's long-standing progiatnmes in health, wellbeing, employment, and skills Continue to be a lifeline for many. Over the corning year, we will deepen and exp8nd this work, ensuring that every resident regardless or background Dr c[rEumstan￿ can access the support they Treed ta thrive. Our integr8ted 8pproach means that peopL9 ar8 not just supported in one area ol life, but across the full speclwm ol challenges and opportunities they A Legacy of Local Growth and Placè.Makln The combin8tion ofcommunity-18d housing, skills 4Jevelopm6nt, snd holistic support will create a lasting legsey for North Liverpool. We are investing in peaple. in place, and in the belief that communities flourish when they are trusted to18ad. This work will drive local economic gro¥￿, nurture enierprise. and strengthen the identity and vibrancy ofour neighbouthood5. It is a long-term commitment to buildiNJ a fairer, healthier, and more prosperous lulure4esigned and delivered by the comrnunty its&lr. Stwcture* gov8Tnance and mgnagement The charfty is 8 (x>mp8ny limited by guarantee. incorpoTated on 28 August 1986 and registe￿d as a charity on 17 July 1987. The chaTrty w8s established under a Memorandurn ofAssouation which established the objects and powers ol the company and 1$ govemed under Its Artides ofAssoclatson. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE TRUSTEES. REPORT IINCLUDING DIRECTORS. REPORT) {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 The Trustees, who are also the Directors for the purpose ol company law, and who served during the year and up to the dale ol signature of the finanaal stslements were.. Philip Cashen Ichairl William Connolly Philip Cotheld Victoria Cowley Keith Housley Paula Mccabe Richard Meegan Paul Musa Layla Davies (Appointed g September 2024 and r8swJn8d 22 S8Pt8mb8T 20251 (Resigned 22 September 20251 Chloe Do￿e Rotunda has a Trustee Board whlch currently con51sls of 8 people from varlous 50clal and profes5ion£l backgrounds and it me818 bi-monthly. The role of the Trustee Board is to ensure stiong organis8tional governan￿ across the breadth ol Rotund8's activities. 11 does so by providing an appropriate balan￿ of guidan￿, support and challenge to the Management Team to develop Rotunda's strategy., lo oversee the day- to-day operational aclivilie5, to evaluate new opportunities,. tts man4e the various risks that may arise., and to foster a culture ol e¥￿Ilenc& in all that Rotunda d085. It is important to ensure that th8 m8mb8rship of the Trustee Board has a good blend of knowledge, skills and experience to continue to provide, and grow, the 88rvices offered by Rotunda lo its community in a sustainable way. Two new Trustee Board members have recently been recruited to enhanc8 that b18nd with 8xpertiS8 Sn differerit ar885 which wll help to contribute to the continued SUC￿$$ of Rotunda, A Chief Executive is 8ppointed by the Trustees to manage the day404lay operations of the charity. A Remuneration Committee will detsrniine lh8 salary of rn8mb8rs or th8 Executive Tearn. Audltor In accordance vAth the companvs artides, a resolution proposing that Milc*ell Charlesworth (Audit) Limited be r88ppointed as auditor of the company wi11 be put at a General Meeting. Dlsclosure of Informatlon to audltor Each of thg Trustees has confirmed that there is no information of which they are aware which is relevant to the audit, but ol which the auditor is unaware. Th8y have further ¢onfirmed that th8y have taken appropriate Steps to identify such relevant information and to establish that the auditor is aware of such information. Small company prov161on8 Thi5 report has been p￿pared in accordan￿ with the speck81 provisions relating to small companies within Part 15 of the Cotnpanies Act 2006. On behalf ol ard ol Trustees PhllSp Cashen (Chalrl Truste8 Dated.. a.i. 0.>.: Zo ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE STATEMENT OF TRUSTEES, RESPONSIBILITIES FOR THE YEAR ENDED 31 AUGUST 2025 The Twstees, who ar8 also the directors of Rolundo Ltd. for the purpose of cotnpany law, are responsib16 foT preparlng the TIu5tees' Report and the financial statements in accordanc& Mrith applicable law and Uniled Kingdom Accountlng s18nda￿s Iunlled Klngdoln Gènara1lyA￿pIed Accounllng practi￿). Company law requi￿S the Twslees to prepare finanaal statemen(s for each finandal yeaf which gw6 a true and falr view of the state of affairs of the ch8rily and ol the incoming r&sourc8s and 8pplrAtion of resources, including th& ncom8 and expenditure, of fhe charitab18 eompany forthat year. In preparing these finanual statements, the Trustees are required to.. select suitable accounts.ng policies and then 8ppty them cons15tentty', observ8 th8 methods and principles in the Chaiilies SORP., - Èmake judgements and estirnates that are reasonable and prudent., slate whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explaÈned in Ihe financial statements., aud prepare the financial statemen15 on the going concern basis unless it is inappropriate to presume that th8 chaiity will continue in operation. The Trust&es ara r&spDnsibl6 for keeping adequ8t6 accounting records that dt8dDse with reasonable acLuracy at any time th8 financi£l posltion of the charity and 8n8ble them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets ol the charity and hen￿ for lakÉng reasonable steps for the prevention and detection of fraud SNI other irregulariti8S. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF ROTUNDA LTO. Oplnlon We have audlted the financ481 ststwnents of Rotunda Ltd. (the 'ch8rity'l for the year ended 31 AwJu$l 2025 whlch comprise th8 Staternent ol financial activities. Ih¢ balance sheet, the statement of cash flows and mt8S to thÉ rinancial statements, including significant accounting policies. The financial repor￿n9 frameworf( that has been applied in their preparation is applicable law and United Kingdom Accounting St8ndards. including Financial Reporting Slandaid 102 Tha FinanGial Ruporting Standard applicab18 ffll th8 iIK R8publlc of Ir818nd lUn￿ted Kingdom Generally AC￿pted Accounting Pmctictsl. In our opinion, the financial statements.. give a true and fair view ol th8 state of the charitable comp8ny's affralts 8s al 31 August 2025 arKI of its incoming resources and application of resour¢e3, induding its in¢om6 and expenditure. for the ye8r then ended., hav8 been properfy prepared in accordan￿ with United KirvJdom Generally Accepted Accounting P[aEit￿., and have been prepared In accordance with the requirements of the CompaniesAct 2006. Basls for oplnlon We conducted our audll In accordan￿ wlth International Standards on Auditing IVKI IISAS IUKII and applscable law. Our responsibilities under those standard5 are lurthet d65cribed in the Auditors ￿SPonsibl1111eS for the audil ol th6 financial statement5 section ol our report. We are Inde￿ndent of the charity in accordanc8 Wth the tsthieal requirem8nts Ihst are relevant to our audit of Ihe financial statements in the UK, induding the FRC'S Ethlcal Standard. and w8 have fvlfilled our other ethical responsibilities in accordance with Ihese ￿qUIrernents. We believe that the audit evidence we hav8 obtain8d is sufficlent and appropriate to provide * bgsis lor our opinion. Conclu8lons r81ating to golng concern In audillng thÉ fingnaal statements, we have concluded th81 the Iruslges, usa ol the going con￿￿ baslg of accounting in the preparatioa of the finanelal statements is appropriate. Bas￿ on the work we have performed, we have not identified any material un￿rtaIntieS relating to evenis or conditvns Ih8t. individualty or collectively. may cast synificant doubt on the charitls ability to conb"nu8 as a going concern for a period of 811east iwelve month5 from when the financial statements ara authDrised for issue. Our responsibilitie5 and the responsitrmlities of the Trustees wth r85ped to going concern are described in the Televanl sections of this report. Othèr Infomiatlon The oiher information ￿MpTI888 the information induded in tha annual report other than the finawial statements and our auditor's reptsrt Ihereon. The Trustees are responsible for the olhei Infonn#liDn coni8ined wilhin the annual report. Our opinlon on the financial statements does nol cover the other inform8lion and, except to the extent otherwise explicitly slated in our report, we do not eXp￿sS any form ol assuran￿ condusion the￿On. Our r8sponsibility is to read the other Ènformation and. in doing so, con5tder whether the other information is materially inconsistent ￿th the financial statements or our knowledge obtained in the coui¥e of th¢ 8udit. or othgTwi56 appears to be m318rially misslaled. If we ￿entIfy such material inconsistencies or apparent matèrial rnisstatern8nls, we ar8 required to detennine wttether this giv8s rise to a materia1 mi5Statement in the financial Statements themselves, 11. based on the work we have perfom)ed. we conclude thal there [5 a malerl81 misslat8m&nl of this other i1)formati￿. we are required to repDrt that fact. We have nothing lo r8POrt in this re9ard. Oplnions on other rnattèr$ presertbed by the Companle8 A¢t 2006 In our opinion. based on the work underiaken in the couise of our audtt.. the infom)8tion gwen in the trustees. report for th8 fiTranclal year for which the financial statements ar6 prepar8d, whith includes the directors. report prepared for the purposes of company law, È5 consislentwth the financial slatsment$', arKI th8 directors. r8POrt included within the twstees, report has b89n prepgred in a(xordance Vvith applicable legal requirernents. 10- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE MEMBERS OF ROTUNDA LTD. Matters on whlch we are requlred to r8port by oxceptlon In the light of the kno￿edge and understanding ol the charity and its 8nvironrn8nt obtsln8d in th8 cours8 of the audit, we have not idenlified material misst£tements in the directot5' rew)rt Inejuded within the Iru$tee8' report. Wa havè nothlng lo réport In resp9Ct of the folEowing maiters in relation to which the Companies Act 2006 requires us to report tr> you if, in our opillion.. 8d8quat8 accDunting TecDrds have nol been kept, or r8lums adequate for OUT audit have not LEen receivod from branches not visited by us.. or the financial statements are noi in agre8m8nt wth the accounting records and returns.. or Certaill disd05ur8s of trustees. remuneration specified by law are r¢ot made.. or we have not re￿iVed all the infomslitsn arvj explanation8 we require for our audit., or the Trustees were not entrtled to prepare the finanoal statements in accordance wth the small companies regime and take advant8ge ol the small compan18$' 8xemptions in preparing the trustees, report and from the requirement to prepare a strategic report. Responslbllltles of Trustees As oxplained more fully in the Ststement ol trustees, respDnsit)ilities. the Trustees, who a￿ a150 the directors of the charity for the purpose of company law, are responsible for the pieparation of the financial stal8ments and for being salisfied th81 they give a irue and lair MEW. and for such internal control as the Trustees d8lermine is necessary to enable the preparation of financial 8tateMenls that are free from material misstatement, whelher due to fraud OF 8rror. In preparing the financial statsmenls, th8 Trustees are responsible foi zsse5sing the charity's ability lo continue as a going concern. disclosing, as applicabk. matters related to going concern and using the going coneern basis ol atcounling unl8$S th8 Trust885 8ither intend to Irquidate the chariiable company or to cease oper8tlon8, ar hav8 no iealistie alt8rn8tive but to do so. Aydltorfo ro8pon$lbllÈtlg$ for the audit of the financlal statements Our objectives ara to obtain rea$onabl8 assurance Bbout whether the financial stslemenls Ss a whob ar8 fr88 from material misstaternent, whether due to fraud or wror, and to Issue an aud5to¢8 report that Includes our opinion. Reasonable assuran￿ is a high level of assurance bul 15 not a guarantee that an audit conduGtsd in accordance wslh ISAS lu￿ will always detect a rnalerial missts18menl when il exists. Misstatements can arists from fraud OF error and are considered material if, Indi￿dUallY or in the aggregate, they could ￿sonal￿Y bB expected to inftu8n the ectsnomic decisi(>ns of users taken on the basis of these financial stslem8nl$. Irregularities. including fraud, aTe instances of non-compll8r￿£ wth taws and regulations. We design proCedU￿S in line with our r8sponsibililies, outlined above. to detect material misstslemenis in respect of irregulgrilias, induding fraud. The extsnl lo which our procedures are capaNe of detecting irregulariti6s, including fraud, is d818iled below. The extent to v*hich the audit wa8 consldared capable of detsctlng Irreuularltles. Includlng fraud Our approach to identifying and 8$sessing the rlsks of rnaterlal misstat8menl in respect of irregularities, induding fraud and n0n-c0rnplian￿ with law5 8tTrd regul8lions. vrds as follows.. the eruagetnent partner ensured that the engagement 198m wlleclively had the apF¥q)riate competenc*, capabi151ies and skills to identify or tseogniso nonllgation can b2 tneasured relizbly. All expendiluie is accounted for on gn Accruals basis. AN oxpensgs, induding support costs and gpverr¢an costs, arè sllocated or apportionEd to the appllcabl8 expenditur8 h8ading5 in the Statement of Finarrial Activil188. Support and governance costs ar8 applied io unreslricled fur*ds unless speGifically incI￿jed in the strictions, as specified by the donor. Expgndilure on charitable a¢livi1188 relate to the operation ol the charity comprising of direct charttable expenditure to meet the objectives of the ch8ritable company. Support a¢KI oovÈrM8nc8 Costs r81ate to th8 managemtrnt and operation of the o¥gani5atlon and also Complian￿ vAlh constitutional and statutory requirements in producing the annual report. Those are deatt wilh in the Staiemenl ol Financial Activit￿ when payment has been approved by the charity. 1.6 Tanulble fixed assets Tangible fix9d assets are initially measured at ¢08t and subsequenuy measured at cost or valuation. net ol depreciation and any impairment losses. The investment propety is included as tsngible fixed asstrts and Is tneasured at C05t as the fair value cannot be tneasured reliably wthout undue cost or effort. DepreaaliDn i% recognised so as tts ￿lIe off the cost or valuation of assets ￿$$ their residual values over their Usèl￿ I1￿ on thè lollowNJ bases.. Freehokl land and bulldings Building improvements Office Equipment Motor vehlcles 2% per annum on a stralght Ilne basls 2% or 20% per annum on a straight line basLs 25- 33°k reducing balan￿ or straight line 20% per annum on a straight line basi8 Freehokl land is not depreciated. The gain or foss arising on tho disposal of an asset is d8temiinèd as the dlff8renc8 b@ts￿8en the sale proce8ds and the carrying value ol ¢h8 asset, and is re￿nised in the statement ol finanual activities. 1.7 Flxed a88el Inva8tmants A subsidiary is an enlity CA)ntrolled by the charity. Control is the power to g)vern the financial a￿1 OFeratlng policAes ol the entity so as to obtain benefits from its aclivilies. Fixed asset Investments are stated at cost. 1.8 Impalrment of flxed assets Al each r8POrting and dale, the charity revtews Ihe carr5ryng amounts of 11$ langibFe assets to detemilne whether there is any indication that those assets have suffered an impaimient loss. If any such indiatlon exlsts, th8 r8COV8r8ble amount ol thè s$sèt is èstimat8d in ord81 to detemln8 the extent of the impairment loss lil any). 1.9 Stock8 stocks are stated at the lower of c05t and èstlmated selling pri￿ le58 costs to complete alld sell. Cost cornprises direct materials and. where applicable. dire¢t 18bDur Costs and those ovetheads that have been incurred in bringing the stocks io theiT present location and condition. Items held for dtslribution st no or nomlnal consideration ale me8sured the lowerof replacement ￿$t and c05t. 18- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 AUGUST 2025 Aceountlng pollcles Icontlnuedl Net realisable value 18 the 88timated selling prie8 las8 all estimated costs of complebon and costs to ba incurred In matketing, $811ing 8nd distribution. 1.10 Cash and cash equlvalents Cash and ￿8h equivalents include cash in hand, deposits held at eall with banks, other short-t8rm liquld investrnenls vith original maturities of three months or kss, and bBnk overdr8ft8. Bank overdr8fts 8r8 Shown within bom)wng5 111 cuiient liabilitl85. 1.11 Financlal Instruments Th& charity has 6le¢tgd to appty the provi51ons of Sectlon f1 'Basic Financial Instruments, and Section 12 'other Financial Instr￿ments Issues. of FRS 102 to all of its financial instruments. Financial instrurnants ar8 r8cc¥nised in the thariws balance sheet when the tharity becomes party to the contractu81 prtM8ion5 of th8 inslrum8nt. Financial assets and liabilities are offset, with the rEt amounts wosentod in the financlal st8tem8nt8, when thère is 8 legally enfoiceable right to Set off the recognlsed amounts 8nd there is an intention lo settle on a net b8si$ or lo re81ise the asset and setue the liability simuttaneously. Baslc Ilnancla1855ets Basic financial assets, which indude debtors and cash and bart balances. ara initially measured at transadion price including transaction costs and are subsequently carried at amortised cost using th8 off8ctive Interest method unless the arrangement constibjtes a Inancing transaction, where the transaction is mea$ur8d at the present Value of the future recelpts discotfnted at a marke¢ rate of interest. Financial asset5 ¢lassilied as r￿1vable within one year are not amortk%ed. Basle flmanelal Ilabllltlès Basic financial liabilities. induding creditor5 and bank loans are initially recognised at trsnsaetidn pric8 unless the arrangement constitutes a financing transaction, where the debt instrument is rne2sured at the present value of th8 future payments discounted at a market rate of intsre81. Financial liabilities classified as payabl6 within cffie year are not amortised. Debt instruments are subsequently cairied at arnotbsed cost, u51ng the effgctive interest rale method. Trade creditors are obligations to pay for goods or s?Nces that have been acquired in Ihe ordinary course ol operatsons from suppl*rs. Amount5 payable are dassifiEd a5 current liabilities il payment 18 due within one year or less. If not, they are pres8nted as non-curr8nl liabilities. Trade Creditors are recognisEd inits.ally at Iransaclion pr¢ce and subsequently measured at amortised CL)St using the effective Interest malhod. D•rècognltfon of flnanclèl Il*bllltlès Financial liabilities are derecognised when the charitys contr￿(181 obligatK)ns exp¢ra or are di8charged or cancelled. 1.12 Employee beneflts The c05t of any unused holiday entit￿ment Is recognised in the Period in which the employees services aro received. Terminafjon benefits are recognlsed immediately as an expense whan the charlty FS d6monslrably committed to t8rminat8 the ernployment of an employee or lo provide t8mlnation benefits. 1.13 Retlrement beneflts Payments to defined CA)ntribution ratirement benefit schemes are charged as an expense as thay fall due, 19- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Accountlng policles Icontlnugdl 4.14 Leases Rentals payable und8r DP8rating18ases. including any leasa Inc￿tiveS received, are charged a8 an expense on a straight line basis over Ihe term ol Ihe reEev8nt18ase. 1.15 Taxatlon Th8 charity benefits from various exemptions from taXal￿n afforded by lax fegi8latson and 15 t¥Jt liable to corporation lax on iETrCOtll8 or g8ins fallSng within th¢)se exemptions. Tha charity is not able to recovervalue Adjed Tax. Expenditure 18 récord8d in th6 gccounts inclusive of VAT. Critical H¢¢ountlng e8llmat88 and ludgemBnt5 In the application of th8 charity's accounting P￿ici&s. th8 Trust86s ara required to make judgements, eslirnatès and assumptions about the carrying amount of ass8ts and liabilitl8S that are not r8adlSy 4)P8r8nt from oth8r soure£s. The eslimales and associated assurnptions are based on histori￿1 experience 2nd other faclors that are ￿nStd8red to be re18vant. Actual results may differ fro¢n these estimates. The estimates and und8dying assvmptions are reviewed on an ongoing basis. Reviyions lo accounting estimates are recognised irt th8 tEriod in whlch the estlmate is fvvisad whore the revision affects cnly that period, or in the period of the revBion and future periods where the revision affects both current and future P8riads. Crltical ludgoments Accrued and Deferred Income A provlsion is b3sed on the timing of differenc8s for incom6 re￿iVed and earn￿. 11 income has b￿n re￿IVed relating to work performed in subsequent Periods then amounts will be d8f8rr8d. Forwork done in the financial period but not InVo￿d until after Ihe financial perk)d, income will be ac£rued. Incomè from donatlons and legaclg8 Unr8Strlet8d R8strlct8d funds funds 2025 2025 Total Unre8trlcted Re8trlGted funds fund8 2024 2024 Totsl 2026 2024 Donations and gifts Grants Donated goods and 89rwc65 3,326 3,326 300,000 3,070 3.070 so0,￿0 70,731 70,731 63,048 63.048 74,057 300,LX)O 374.057 66,118 66.118 Donatad goods and servlces Donated servi￿$ are an estimate of the benefit of voluntear time based on hours spent and notional salary, togelh8r wth time donated by the CEO. Also included in this figure is pro-bono support znd guidan￿ in relation l018gal and professional feès. Induded in thè balance in the prior year are also goods donated to the charity. -20- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Income from charltable actlvllle8 Chlldcare Adult Communlty and nurnery educatlon Serwlces èducatlon 2025 Core Total Total 2026 2025 2026 2025 2024 Sale of good5 Services provided under contract Performan￿ rdated grants Other Income 92,857 443,004 4,678 4,495 545,034 382,879 137,213 137,213 136,805 5,ODO 97,269 34,557 10.102 81,647 905 218,473 11,007 260,771 15,560 235,070 540,273 49,337 87,047 911,727 796,015 Anatysls by fund Unrestricted funds- ganeral Reslricled funds 235,070 540,273 41,687 7.750 87.047 903,977 7,750 796,015 235,070 540.273 49,337 87.047 911,727 796.Q15 PrevlouB year: Chlldcare Adult Commut)lty and nursery educatlon Serylces education Corè Total 2024 2024 2024 2024 2024 Sale of goods Serlrices provided under contract PerfOllllan￿ related granls other inccTh8 84,037 136,805 286,897 1.209 10,736 382,879 136.805 280.771 15,560 133,293 64,881 15,000 62,597 560 220,842 420,190 81,090 73,893 796,015 Allaly818 by fund Unr851ridgd fund8- general 220,842 420,190 81,090 73,893 796,015 21 ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Income from other tradlng activit188 Unrestrl¢ted Re8tricled funds funds 2025 2025 Total UnreBtricted Regtrlcted runds funds 2024 2024 Total 2025 2024 glstfo Grant inmm8 F(x)d incom8 49.444 35,507 49.444 40.107 45,330 33,660 45,330 33.880 4,eoo Other trading actimt￿s 84,951 4,600 89,551 78,990 78,990 Income from Investmènts Unreytrlctsd Unrestrlcted funds funds 2025 2024 R8nt81 inclyne Interest ￿￿1Vable 44,069 2,8go 30,249 3,256 46,959 33.505 Other Income Unrestrl¢ted Ullrestrlct8d funds funds general D&8lgnated 2025 202S Totsl Unrastrfcted Unrestrlcted funds fund8 genaral D051gnaled 2024 2024 Totsl 2025 2024 Net gain on disposal of tangible fixed assats InstJr8ncè daim 477 477 29,gOD 29,900 29,90CI 29.9LNJ 22- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 Expenditure on ralslng fund8 Unrestrlcted R8strlcted funds funds 2025 20 Total Unrestrlctsd Rtstrlcled funds fund8 2024 2024 Total 2025 2024 Tradlng costs Bistro food, drink 8nd olhor cansumables Stsff costg Depreciation aThJ impairment 32.736 87.943 630 33,366 67,943 35.244 40.824 35.244 40,824 4,800 4,800 120 120 105.479 830 106,109 76,188 76.188 Expendltur8 on charltable actlvlllg8 Childcara Adult Communlty and nursery educatlon Servlces educatlon 2025 Core Totsl 2025 2025 2026 202S Dlrect Costs Staff costs Deprerialion and impainnent Repalis and m8lntfjn3n Consultancy costs Project costs Advertising Premi3e3 costs Office costs Travel and vdunteer expons08 other costs 166.727 8,121 6.312 283,889 13,895 244 13,000 50,947 547 11,119 23,303 1,208 1.916 32.112 4,203 1,658 85,375 41,061 21,376 32,575 2,716 8,145 13,147 15,355 3,264 35,038 568,103 67,28 29,588 45,575 76,026 8,810 47,672 41,748 4,881 51,706 13,531 8,832 118 2,876 631 374 3.921 20,530 2,459 35 10,831 228,546 400.068 54,723 258,052 941,389 Share of 8UPPOrt and govamane• costs Ise8 not8 101 Govgmance 62.838 62.838 228.546 400.068 54,723 320.890 1,Q04.227 At7aly$l8 by fund ￿n￿Stricted funds- geneTal RestriGted funds 228.546 400,068 44,617 10,106 320.890 994,121 10,106 228,546 40CI,068 54,723 320,890 1,004,227 -23- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 Expendlture on charftabla actlvltles Icontlnuedl Pr•vlou5 year. Ghlldcare and nursery gducatlon 2024 Adult Communlty educatlon S8Nle•s Cora Total 2024 2024 2024 2024 Dlr8et costs Staff costs Depieciation and impaiEm8nt Repai15 and mainl8nanc Consultan¢y costs Project cnsts AdvertisirYJ Premis8$ Costs Offi￿ costs Travel and volunteer expens85 Other costs 136,494 193,485 34,884 1,799 4.017 214,049 60,208 19,702 2,421 4,171 4,966 29.771 13.370 993 29,703 578,712 62,910 25,769 19,212 44,463 9,557 40,800 32,(M2 1,656 34,(￿8 2,050 16,791 28.124 2,985 7,738 985 9.690 1,964 62 1,477 4,430 621 1,139 205 90 377 16,503 511 2,511 160,521 261,752 47,362 379,354 848,989 Share of support and governance costs1588 nots 101 Gov8rnance 40.476 40,476 180,521 261,752 47,362 419,830 889,465 Anatysl8 by fund Unrestricted funds. gen8fdl Restricted funds 16ts,521 245,863 15.889 47.362 412,355 7,475 866,101 23,364 160.521 261,752 47,362 419.830 889.465 10 Support Costs allo¢at8d to actlvltles Total 2026 Total 2024 Governance 62,838 40.476 2025 2024 Governancè costs ¢ompri8e- Audit fees Accountancy Legal and professional 5,100 19,808 37,930 4,850 16,643 18,983 62,838 40.476 -24- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 10 Support CO8ts allocated to activltl88 {Contlnuèdl Support and governance costs are recharged in accordance with chalilable actimty and usage. 11 AudltoVs remuneratlon Fees pay8ble lo the charity's 8tyYilor and associates.. 2025 2024 For audlt Sorvices Audit of the finanaal st8t8men& of the charity 5,100 4,850 For other sarvi¢es All other non-audil services fj8,250 9,620 12 Tru$t•è$ None of the Trustees lor any persons connected with theml re￿1ved any r6mufi8ration or beneffts from the chariÉy during thè yèar12024.. £nill. 13 Employees Number ofemployees The average monthly number Df employees during the year was.. 2025 Numb8r 2024 Numbar EMp￿Ye88 28 Employment Costs 2025 2024 Wages and salarle8 Social setyjrity costs other pension costs Voluntaor counselling and CSR 545,682 39,319 10,314 40.731 $07,506 39,852 62,614 636,046 619,536 There were no èmployees whose 3nnual remuneration was £60.000 or mole. 14 Other exp8ndlture Unrestrlctèd Unres¢rlcted funds fund8 2026 2024 Net loss on disposal of tangible fix¢d assets 95 -25- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 15 Tanglble flx•d assets Fre¢bold land Bulldlng A¥**ts under and lJulldlng8 ImprovÈMeThls construction Oflictr Equlpm8nt Motor vehlcles Totsl Cost At 1 September 2024 Additions Disposals 477,362 2,816,372 14,292 2,327 54.297 5.234 16661 3,348,031 139,829 16661 98.056 19,920 At 31 August 2025 491.654 2,818,6S9 98,056 58,865 19,920 3.487.194 0gpr8clatlon and Impalrmenl At 1 September 2024 Depreciation charged in the year Eliminated in respttd ol disposals 53,001 583,031 47,265 683,297 8.802 54.333 4,961 72,080 14751 14751 Al 31 August 2025 61,803 637,364 51,751 3,984 754,902 Carrylng amount At 31 August 2025 429,851 2,181,335 98,058 7,114 15,936 2,732,292 At 31 August 2024 424.360 2,233,341 6.367 2,664.0&9 The cary(ng value of land indud8d in land and buildings comprises.. 2025 2024 Freehold 50,654 50.654 A Charge was issued on 12 October 2011 by the National Heritage Memonal Fund over 107 Gre81 M8rsey Street in accordanc8 with the grant agreernent d8ted 22 June 2011 be￿¢an Rotunda Lid. and the Nati(￿81 Heritage Memorial Fund. The tharge will last for 25 yeats from th8 agreement date. Th8 8ig Lottery Fund have placed a restrirthon on tho sale of 107, 109, 113 and 115 Greal Mersey Street until 31 August 2027. A Charge was issued on 16 May 2025 by th8 Stev6 Morgan Foundation over 117 Great Mersey Street in aC￿rdanTr with the mortgage agreement dated 1S March 2024 beknen Rotunda Ltd. and the Steve Morgan Found8ts"on. The charge will18sI for 10 years from the agraernent date. The trustees consider that the net book value ol tangib￿ fixed assets is a true and fair representslion of th8il valuè in use at the yoar end. Land and buildlngs and building Improvements includes inv8Stment property. The Iru818e8 deem approximately 20V4 18 iiivestmenl prDpety producing r6nt81 income. The asset is shown under tangible fixed assets only. Th8 fair value of this cornponent part of the property cannot be reliably measured wlth(xJt undue cost to the charity. ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 16 Flxed a8￿t Investments othèr Inv8stm8nt8 Cost or valuatlon At 1 Sep18mber 2024 & 31 August 2025 Carrylng amount At 31 August 2025 At 31 August 2024 2025 2024 Other investments eompri8e.' Note Inveslments in subsK1iaries The comp8ny holds 100/0 issued shar&5 in Rotunda Enterpii58¥ C.l.C. which was It￿o[porated as a trading subsidiary on 9 Decemb&r 2004. 17 Stocks 2026 2024 Finished g¢Jods and goods for resa 440 440 18 Flnanclal In$trum8nt8 2026 2024 Carrylng amount of flnanclal assets Debt instrurrE8nls rneasured at amorts.sed cost Equity instruments measured at C05t Jess imp81mi8nt 593,505 586,592 Carrying amount of Ilnanclal Ilabllltl*8 Measured al arnortised cost 349.122 356,532 -27- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 19 D8btor8 2025 2024 Amounts falllng due wlthln one y8ar: Trade debtors Amounts owed by wbsKliary undertakings Othe¥ debtor5 Prepayments and accwed Income 44,260 9,377 76,716 236,931 33.845 10,062 89.848 48,391 367,284 182.148 Crgdltors.. amounts falllng due wlthln one year 2025 2024 Notes Bank loans Olhgr t8X81ion ar￿ soclal security Deferred sncome Trade creditors Other creditors Accruals $0,583 9,448 41,676 2fj.943 6,610 22.484 50,583 9,158 83,312 15,74fj 3,665 20,480 152,742 182.939 21 Creditor8: amounts falllng due after more than one year 2025 2024 Notès Bank loans 22 247.502 266.063 22 Loan8 and overdrafts 2025 2024 Loans 298,085 316,846 Payable wthin one year Payable after one year 50,583 247,502 50,583 266,063 Amounts included above whlch fall due after five years.. Payable by in8talmenls 86,138 64,642 The104)g-term loans are s8cured by fixed charges ov8r the propeTties. 28- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI FOR THE YEAR ENDED 31 AUGUST 2025 23 Deferred Incomè 202S 2024 oth8r deferred income 41,676 83,312 2025 2024 Totsl deferred income at 1 September 2024 Amounts received in year Amounts erediled to statement ol fingncial activill88 83,312 2,557 {44,1931 4,767 83,312 14.7671 Total deferred income at 31 August 2025 41,676 83,312 24 Retirement benafil 8chemes 2025 2024 Defined contrlbutlon schemes Charge to proll or loss in respect of defined eonlrlbution schemes 10,314 g,S64 The charity opèrates a defined contrlbuban pension 8cherne lor all qualifying 8tnploy8es. The asseis of the 8¢h8me a￿ held separately from those ol the charity in an indepBndenlly adwinistered fund. 26 Unrestrlet4d funds . De8lgnat8d Th6 incorne funds of the charity indud8 th8 following designated funds whlch have set a5Kle out of unrestrKted luNJs by th8 Irustees for spgcifio purposes.. At1 September 2024 Incom8 Transfers At 31 August 2025 Minibus fund 29,goo {19,9201 9,980 Prevlous year.. Atl September 2023 Income Tran8fvr8 At 31 August 2024 Minibu5 fvnd 29.900 29,9(X) -29- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 25 Unr•strl¢ted funds- 08slgnated Icontonuadl Mlnlbus fund This relates to insurancg money re￿&ve[j for a minibus that w85 w￿tt￿n off, The funds are to ￿ used to pur(*as8 a new minibus which has been purchased during the year. 26 Unréstrlctsd fund$ The unr851ricted funds ollhe charity comprise the unexpended balan￿S of donations and grants which are not subjecl to 5￿ckriC condlllDns by donois and grantors as to how they m8y be used. These include designat8d funds which have baen sat aside out of unresElld8d fu[￿5 by thè trustees lorspeafic purp)ses. At1 Septemb8r 2024 Income Expenditure Transfers At 31 August 2025 Gener81 funds 1,937.914 1.110,421 11,099,6001 81.459 2,030,194 Prevlous year. Atl Septamber 2023 Income Expandltura Transfèrs At 31 August 2024 General fvnds 1,832,451 974,628 1942,3841 73,219 1,937.914 -30- 0￿00¢￿ OOW)O C7Jv LL as￿1 TJ ¢9 Irtr¢ ZI 4) Z5 Lfj ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 29 Operatlng lease commltm?nt8 At the reporting end data the charity had outstanding commitments lor futtEre minÈmum lease payments uThJer non-can￿11ab￿ operating leases, which fall dua as follows.. 2025 2024 Wiihit) one year BelAveen fv40 and five years 9,864 11.772 444 9,108 21,636 30 Related party trans8CtIDns Remunoratlon of key manag¢m8nt p•rsonnel The remuneration ot kèy manaJement personnel was as follows-. 2025 2024 Aggregate ramu￿ra$10n 155,668 134,203 Induded withln other debtors is a balan￿ of £65,51312024'. £86,050) whlch is due from Rotunda Community Land Trust Limited, 8 r8gisteied society of which the trustees ￿r P Cash8n and Mr P Mus8 8nd the CEO Ms M Ennis affj also directors. Also incI￿yed in piepaytnents 15 a balan￿ of £201.944 12024.. £ntll wh￿h is the b8lance of fund5 paid lo Rotunda Community Land Trust Limited in advance for the ongoing renovation work of 117 Great Mersey Street as at 31 August 2025. Abo included in debtors is a balance due from subsidiary 01 £9,377 12024.. Z10,0621 which is dug fTom Rotunda Ente￿n$&$ C.l.C., a community interest company orWh￿ Ms M Ennis, CEO. is 81s0 8 direolor. 31 Compa¥Jy Ilmltèd by guaranteè Rotunda Limited is incorporated under th8 Companies Act as a company limited by 9uafanlee. Tho liability of the membgr3 18 limited to £1. -34- ROTUNDA LTD. COMPANY LIMITED BY GUARANTEE NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 AUGUST 2025 32 Cash gènèrated from operatlons 2025 2024 Surplus for the year 312,435 38,780 Adjustments for.. Investment income recognis8(5 in st8t8ment of financ4al activitles IGain)rfoss on disposal ol tangiblè fixed 8$58ts Depreaalion and impairment of tangible fixed 8ss8t8 146,9591 14771 72.080 133,5051 95 63.030 Movèments in working capital-. Ilncr8aselldecrease in stocks Ilncreasel In dgbtors Increase in creditors (Decreasellincrease In defetred Inccthè 501 157.7721 18,740 78.545 1185.138) 11.441 141.636) C88h generated from operatlons 121,746 106,414 33 Analy6is of changes In n#tfunds At I September 2024 C¥sh flovrd At 31 Augu9t 2025 Cash at bank and in hand 452,837 10.315 463,152 Loans falling due within one year Loans f811ing due after more than one year ISO,5831 1266.0631 150,5831 1247,5021 18,581 136.191 28,876 165,067