REGISTERED COMPANY NUMBEK. 04275541 (Elllld and Walel) REGisfERED crry NUMBER.. 519835 MAR Ki]shaw Limited 99 Sianjey Romd Bootle [20 7DA
1 kn 7 8 to 10 StstwneDi of Finwial Actsvities Bala¢ Sheet 12 kn 13 Casb Flow Sta¢¢meot 14 Not¢y the C4th Flow Statrment 15 Notes to th¢ FinaDcial StA*m¢nts 16 to 25
Valle . 04275541 The ttwtees 8re also di1013 of the clwity for the pUry of the cOmnIc5 Act 21J)6. prese their report with the financial stateomits of the cFArity for the )tar 31 Aug¢ 2025. The trustees. h&ve the provisiorL8 of Accounting 8nd Reporting by Chariti&s: Ststcment of Prxticc spplic8ble lo charfics preparing their counts in accord8ncc with th¢ Fillow1 ReportiDg sta[d applicabk in ts UK Rybjic of Ire]and (FRS 102) {effectiv¢ i January 2019). Objectivu ind iinu Alt Valley Ctimmwty Tnkqt {Avcf) i8 a S¢KAal B*tte bd ID Livewl. It atrves several electoral words ¢xperienciDg significt ¢¢OT¥W Chailcw ldcwl by the indices of Muluple Depn'valion) li was found¢d as an ¢hTity in 1988 but has sinc¢ develop&1 into • nwJhi.fxded ancknr or8ani8ation contributin8 Vtslox Mts•lo We bri about positive chaw in Alt Vajjry And the by deVellti8 ]mvatIVe pfirtottty to The ehthty'• core objecdvu e. I) To ¢4)ntrUte to ths ¢rMiim of Mt•iNbk 11¢1. 2) To proTrride educalioll leiaure trainiD8 fKi]lti to enoble p to wuire and develop vocational Skills. 3) To trnin and ethKate pe&n)le throu8h trir kA8uYe time a¢tsviiiM 80 tt¢ir health wellbeiD8 wtidiiions of lif¢ may b¢ xnjproved. The ¢lwitYs objectives ue prOted thr(w8b 4 kcyowati0n Arees r•Dl, - Cretttiv¢ - Edwation and Training . Health Wellbe8 PubU¢ benefit Avcf w4s uthblisbed to provide a rwnge of 8eTritt8 kn addres8 thsthaw in the Ali Valley swroundiDg neighbourhood8 of Liveo)ool. Our activities are interthl th in4)rove accets to edwtion and trwning, support for people commujllty. AVCT bas growll to be ODe of the bigge xKial teise, COnmty orgat]tffjtions in LiverpooL offa?Dg a wiique range of services and facilities. Avct bas COntrts with Liveryw)ol City Council for the dclivery of eth&tion and library provision. the DfE for the delivery of Vocatio trainittg and h&$ thkttt ovcr tIK manwcttt of some City CouTkil community a&sets to keep thern ts) mllin local 8erviceB for l(Kal pc<ylc. Targeted engagement has led to over 400 elderly and young peopl¢ participatiD8 in lY weU.b¢illg athl cweative actiYitie5. Not only l(Kai AVCT is Atxreasingly being Called on to provide &lditiorl supyt io local commutiity (ff8atiisatiorts to keep them goin8. Tbis includes providing advice, staff expthtse and affordable offic£ gnd MiD8 spaee. The range of serview. re8ource8. partners expuicC h&s made AVCT an invaluable rurCe for thc north of the ¢ity. The Truses key role &8 the main'Anchol organisation for the Alt Valley CommtieS WW cxterds kn the North Et vrnrth of Yew Tre and KDoty kn 4s well as crox1 Nortis Gr chthT. Fazakerky arKI Vauxljall.
Altv 275541 31 202 Charltsble aclivill the AGM on 15th M#rrh2025. Stff and MattAgtJneDt Two cottsultants )st senior Staff aDJ Tll An d¢velopin8 plart8 for the fi)ture. The Exccutiv¢ DiT¢CtOT alon8 with th¢ Assistaot Chief FtruVe Tetsin owview of all TnL4 xtivitie5 iDcluditi8 fiDDC¢. Staff re•StnKtiiriti8 1$ a Communlty deVelopnne All ofAVCT'8 Cotiulluwty hubs )W have aNI eld¢rly fwxd provisim Both youth eltsly initiatives b&ve secured ex¢mplary 8]&1 ouicome8. hools, hou8AnB wiations ond th¢ I1 outhority. . Ellergreen remaim a hub with a wid¢ raD8e of wi8iOtt Ah Is DWP fillmled rnelltorl m¢n's 8roup and a WklY food panty. . Dovecot ba8e. Flood danM8e repairs 4ddres•ed itrou v]1# grant fi. 14n ByDe IMP) esthbli8hed a tre for Social JustirA within Dovecot iti Jvoe 2025. Cre•tlve In September 2024 the full crtative $tratryy mlled-cuL The YIF Capi1 hndiDg consolidated through additional funding sourced from The Million Hours fimd (Bi8 I). Provision iq now e8tybliBhed in the Educdon . The sbiftiog edllcatiott landwe requirtS Continuow teview. moniring visit fmm Ofsted in (ktober 2024 . Adult Learnin8 StTri¢e Contracts saw Av deliveri couryes foT the Igk a8¢ Tang¢ in Croxteth and Yew Tree. To date all taTBets have beeo met and qlIty of provision ted In Yarious docurnts Such as an Ofsted Conwltaot's Ht•lth & . Increasing footfall h&8 be secured through initiatives wch a5 IK)liday play gc]Dies for >vg people. Walton rxntsr colltinues to b¢ a bwy> illclusive facility with exceptional coDllnwty yw¥JorL Rwes lnaitikne strlltegy to upgrade . The sports facility in Dovecot was re-opem1 a1 matmgedby Avcfs Spons c£ntre stslf EnVfirOwtI str¢egy Page 2
27 for the FINANCIAL REvw FlnaDeial po¢ secure ¢fficien¢i4 vthK for tD)ney aryl cootr&t ¢oThplIa.V/bi1 in(xe&8ed eosts have affected seThi¢e provision we delikntions. A financial dem8lld for Tm uffliti¢9 aDd the tlWaI of lthrary grants wtte chlenged by Avcr. We eJw>loy aroulld 30 Staff and hav¢ a 8trAte8i¢ p]ts which puts Avcf ID 8 position w ¢o1)tity to Tespond to Com[Dlty n¢¢d 4Dd develop fikn service pr1$101L New procedwtt hav¢ stren8t1 the itnpact of ittitititives as ¢ld¢¥ly, creative and Ivuth hubs. 8imi]arly fin8n¢ial An extelthd peri of n¢gotiatioD tLK)k ple to ch&Uen8e & aDKWffj¢ i]ng pJrAd by Livwl Cty Council f historieol propetry Costs r¢lating to BTc¢k RoJ library Walton Swrts c¢ntre. AVCT signed a mutu41 agreemtht with & payment sch¢thde at a 8reatly r¢thKed SUttL Th¢ additional liability irKluded in the fin8la1 statelnents tot411¢d £181.415. Although arising from the ¢liWs orthwy aciiviiies. the s¢ale of thtse wuire sepaT¢ disclosure tt) ellsure the sta pttsent a tru¢ and fair Yi¢w. Th¢ Trustres tude thi8 deci6ion iti the best During the yetr, th¢ diwe4] of the Al¢ Vaiiry Skill8 C¢ntr4 ithich had btt(rtne surplus operation require1nts foUowryn8 the r#luclion of £du110n provision Covid. In linc with & Clwiti¢s Act 2011 and the Cl&irity Conunission's guidance on the disp)sal of charity asrt the trtte¥ d)tained valuation advice and considered all viable diswJsaJ optim. The trustees apprDve41 a sale at £500.000 to an orgawsotioo providing a Pertt centr¢d Adult Care Hub for individua]s with mild ts) modernte k•rniDg needs, a8 this tion enhanced the COD]munity infr&4tructure it) A disadvanta8ed arta delivered the greast SOCI value in fllrthC of the ehariws objecL¥. The di4>osal resulted in a 10&8 on a fixed a1. I1 the tnMees arc sA¢i8fied that th¢ decision rtyrese a proper and 14wfvI exercise of their duty to act iti ch2riW8 beut illtU¢Sl8 given that 1¢ ¢r¢at&J si8nifiCIY gttater social value th In sunw there is totsl itKx)tne regoll in th¢ acc(Mmts for year ended 31 AuBUSt 2025 of £1,647,753 Vlith expellditUTe on ¢hatitable a¢tiviti¢s £2263.179 therefore ttt of £615.426. tn ternjs of the cJJarity8 unMtri¢t&l fill¥ts. the Ststemth of FinwKial A¢tsvities Sh there was a defieit for year of £110,458 whith has reduc the chantys 8ett¢ral fund Kcordingty. Rewveg poHey The TnL4tee6 have &8s¢swJ the major ri8k3 to wbiGh the dwity is exp> are Salisfied th&t Sy8ms are ID pl¢ to miti88te exposure io the m8jOT risk4. Tbe Tnk8tCC5 regularly rcview the fllwKes aThl b* fore¢asts iti the context of In line with Charity Gxnnussion gUIdc. the Tne¢S believe a g¢))d rescrvcs policy helps the organisation to be prepar] to deai with uofor¢4¢¢n emergaleS or other un¢xpxtoJ needs for fimd4 sll¢h 46 an unexpected large a]r bilL There cthjld algo be a ed to fund SI.rni deficits in a cash dget needs to be spent before a fid]ffjg grant 18 ree¢iv¢d. The Truste¢4 in line with ChaTity Commi&sion guidallce hav¢ therefore #thblished a Yes¢FYeS policy whereby the lo three of expetrAiture at kveb. The TnLStees ¥Te xtivety plaDlliog to bui]d towards the stated level of Pagc 3
Alt Vall Comm TnLSt Limi oumbr. 0427 541 TnleeS r the Year FUTURE PLANS PArtnershlpb . Av hllB clckqe latIO1p$ with g¢Yernl UDiver5itiey &9 Solent experienee}. Hope University (Kycial work¢r placements). Edge UDiversiry (stht nw¥es plDents). Rearch¢rs from the Sl0T activity in Liverpool. Research w&4 publishcd surnw 2025 Place-bu so]idariw. aiL4terity the &volutioD of reSpor1}lty. VNC future strate8i¢s for ¢omnwty SUS&itlillY and well.bein8. STRUCTURL GOVERNANCE AND MANAGEMENr Governlnl do¢um¢nt The ¢harity is controlled by its 8OVLYDin8 deAI of trysl COll8tityteB a limid compally• ]imiwl by Reernltmint JMI appoknthn¢ ol trlle As 8¢¢ out in the Arti¢le8 of Association th¢ff be • minTX of fo trustee8 and rnore than 8eventeuL Wlni Considering th¢ APP)itstiDll of trus¢Ks the BoaTd tegud to requir1 of ony 8kills nthled. For exatt¥)le Mrs. L Bau¥h 1$ exF¢rIe¢a Early Ye4T8 PrnctitiorKr with a Safegutrdthg Spxiali6tn attd she joiti¢d the board to W8191 in thi5 regard in tbe delivery of & education atyl trnffjin8 Program for the Chlty. Nolle of the truste¢8 bas any beneficial tnt¢res¢ iti the ¢ompw. All of the tnJBteu 8re me4nkn of the compry and 8U8rantee to conthkn £1 iti the eve of a with8 UP. or11110#I ¥ttre The board of whi¢h can have w to 17 charity. The boud ty)MlY meets qi]ttrterly and there e I1k directors WIK) liaiK with the EthKation afyl Trnit)iD& Coobwty D¢velopm¢nL Sport and Well Being And Busine&8 4nd Emplo>inent MatHgers. DecIOn mkJng A Chief Ex#utive is appointed by the truses to mrye the day w d&y OPttAtiOnS of the tharity. In otder kn facililate effective opeTf¢tions the Chief Executive has delega*d autrM)riry, withiti tertLs of delegation approved by the trustees Induetlon •d trthlng of trNs¢e New thte¢S wthrgo an indwtion pr(¢ to thcy are Thare of their legal dJli8atior6 urwjer Clwity 8j company law. tbe Chority con)Mon guide on public and inforni them of the content of mcmorallth and Articles of Awciation &8 well &% cent finaDcial perforn)j of the cbarity. Tntstee5 wryll ]et key employee
Alt Valle the TnteeS Key management rernuneratioD The charity's key management perne1 comprise the Chief tc11Ve the seDioT tr Pay 8nd yetnUtierioll for Risk management The tN8*e8 hthve A dty to identify and review tr risks to le the ellltity i4 eXpd attd apkyopriate controls in p]4¢¢ provide r¢430D8bk wins¢ fr# #nd ¢m. miti8aie exposure to the major risk%. REFERENCE AND ADMINISTRATIVE DETAILS R¢8Sstered Compally 0427554J (Eo8laTrJ aThl Waks) Reglilered Cb•rlty 519835 R¢Kl•¢¢r¢d oln¢o CommuniveTSity Altcross House Ali¢rogs Koad Livetyool LIIOBS Tru•t¢ MsAMMas Mr5 L A Bau8b Mr A J¢nnings Dr B McDonough MtALRimm MsSASwe4 Mr R Meredith Mr P J Hooton MS P ThonJ]ey (tEJigned 25.5.26) ConwDy Seuet M8 S A Swe¢n¢y Audito MAR KilshAw Limited 99 Stsnl¢y Ro Bcotle L20 7DA
rt of the TnL8t¢e8 Year Ended 31 A 2025 SolSeltors Astraea Lill8kil]8 First Floor 14 Casde St Liverpool L2 ONE BnTrke Unity Tn¢ Ballkplc Four BTiDdley Ple BI 2JB The c0-0tive B8llk p.lK. POBOX 101 l Balloon Street Manch¢8t¢r M60 4EP STATEMENT OF TRUSTELSI RESPONSIBIL The tntee3 (who are aiyo th¢ dire¢tOTS of Alt Vallry Comoty Tnw Limit&l for the puryw of comp4Try law) United Kingdoln Accovntin8 Sthndards (Unit¢d Ki8)In GeDeTally Acceptrd Ac¢(Mmtill8 PrActi¢e). Company law reouiru the trus¢s io prep finarKial mteDnts for eoch fill141 year. Under thai law. the tr bave ei#t¢d prepare the fin141 staknnents in with Unittyj Kwgdom Generally Acceptsd Accountin8 Prn¢tice (UDited Ki)M AccouM1 Stsndards $1ppli¢knk law). and fair view of the 8ts¢e of affairs of the ¢1ble COTnpgny aTwJ of the iDcoming re50urcu and applicatioo of r¢sowce& including the Inco expendits¢. of th¢ cbaritable company for period. la th08¢ finattci 8tatementy the ttusttts Are required . 8eknt 8UitAble Unting w11ri apply tTrm observe tbe methods prilpleS in the crItieS SORP. . make judgements and Clt8$ thai ore r¢•8iX)able 0j pnthnL" . prepare tbe fwaocial gta*menty w th¢ goillg 915 unjess it ts in&pprw&te w pre$W that th¢ ¢lwitAbl¢ the financial poyition of the charitable cottyny ond ¢0 enable them Ure that the finencial ststcrneDts comply with the Companies Act 2W6. They are a180 responsible for Safeguar the of the charit&blc compHny and henc¢ for Jn 80 far a& the tru8te¢8 are aware: . thete is no Tejevant audit )nfOrnl ofwhith th¢ ¢hNTitsbk ¢pas auditors are mjaiwore. and the It81t¢S have taken 811 steps that thry ought w have taken to make telves aware of 4ny relesBnt alIt AUDTfoiL8 Page 6
This rep)rt has been ptepared iti aCeLYd with the wial provisiofys of Part 15 of tk CCry)Di kn 2(K>6 relating AppToved by order of the Ix)fjrd of on 24 ju 2026 atxl S its bdwlf by. Ms A M Masoo. Trustee
rtof TLVSt Litnid Oplnlo ¢Id 31 AuBU8t 2025 which corn th¢ Ststpnent of Financiai Activitie4 the Balance STrrf the Cash Flow repoTting that bas been an)litil iti their preparnti¢m i¥ applicable law and United Kingdom Accounling give 8 true and fair view of the st& of the ¢knRtsbk ¢olw$ affairs as 31 August 2025 alld of its incori Tesouyceg and appli¢ion of incknding its income and expeDJibJte, for the year then en. BMII for opini04 We Conducted our audii in xe0rd with Inten110 StsTrlardJ on Auditing (UK) OSAS (UK)) ]aw. Our resp0ts8ibilities t1$t Sta gre fuTther de in th¢ Audith, res1111es for the audit of the rtsllncial ststellnts section of our r¢porL We are indw#lent of the cbaritsble compony in xcordance with the ethical rwuiTements that aTe TelevaDt to OUT awlit of the finala1 statets in the UK iticluditi4 FRC$ Ethical Star and w¢ hav¢ fidfilled our other ethical rt4powI)ilities in accor with thes¢ We bekne that the audii C•)n¢]u08 reladlll to iolng eonttr In auditing thr financial 5tstaneW ve ¢on¢lud¢d that truswe¢ u8e of the 80iD8 concern bBsi8 of XCOUDtiD8 in Bwed on the work we b&v¢ perfrf VK bave identified any utterfaintie r¢l•tn4 to ¢v¢nts or cotrlitio thaL individuolly or colltttively, cast sigDificani (J(yth¢ on th charitable compan5 ability to Contin a8 a going Our responsikn'litie8 and the re8PODyiTr•ilitios of the tru8tr¢9 resp to 80iti8 rAwn are de8¢riW in the r¢levanl Other Infornl11)ll Annual Repori other than the fi&¢111 stst¢nnts Report of the Indepethi AllIorS there4)ll. ¢xpli¢itly $tatrd io our report, we do oot express aoy forn of Assur ethKI$1Oll tkn In coDttctioD with ow audit ofthe fiti•tiEd 1lIty is to read the other infonDBtion in doing 80, GODsider whe11 the other ltifotion ig rnal¢rially iJKonsistent with the ststements or our knowledge obtaiticd in the audit or Ot1TwIs¢ 8PP¢m to be mat¢rially misstatrAJ. If we identsfy such Inateri Inco$te¢ieS or financial stsitemts then]selves. If, b&¥ed on the hav¢ Perfo wlde th•t th¢T¢ is a llwteria] misstatetnent of this other infornwtioJ4 requir to reF thai fa¢L W¢ bav¢ nothing to repoTI in thi5 Tegard. Mmttm whl¢b we are reqwlred to report by extepdoA We have nothing to reEx)rt in resp¢ of followm8 matters kn the Ch#¥iti¢8 (ACe<qU aNI Reports) R¢gulatio 21X)8 requires us to report to you rf. An ow OPittiOJL . the chaTitable MpTry has not kept adequale accounliDg rttords: or we hve not rw£Aved all tbe infonnation arml expla010¥ Tcquire for our alIL Pag¢ 8
Re ort of the Inde
Alt Valle
Auditor5 to thc T
Rwonslblutles of tru8t
As ¢xp14in¢d more fulty in the Ststemem of Trnstees. Rw•bilits49. th¢ trustees (WIK) are also tbe direcwrs of the
chaTitabk company for the purrM)w of couyny law) are re8poLI)le for the prqmntioti of & fmancial stm¢w and
for being saiisfied that t give a true a1 fair view. and for swll iDterDal contrDI &ry th¢ trSt5 Ilet¢rniin¢ is nxessary
otitinue going conce disclosing. 85 aFflic4bl< rclated to Boing and th¢ going concern
basis of ntIng unless the eithtr intCDd to liquidate & charitablc wDpany or to cease operation4 or hAV¢
realistic alternative bui do so.
O•r mpollJiblli¢ies for the Audlt •f the st•¢¢M¢ttts
We hHve been appointed as &uditors S¢¢tim 144 of ts Charilies Aci 2011 aTrl Tel ID e0rd with the Act
Our (>j11ve$ Ore to obtain reasonabk abow the fiDanciai as a WI1¢ are free from
material Mi&%tatem¢ due to fraud or error. aDd issue a Rwi ofthe Auditors that inclths our
opinion. Reasonable &ssurw¢ is a high of 1gSUTance, It is 1 a guer8nttt that an audit conthted in accordance
with ISAS (UK) Hryll always deteci a roattrial missthtemeDt it cxists. Mi88tsw¢nts call aTi6e from fraud or error
and #re considered material if. ityjividudly or in the awe84. th¢y could reasonably be exptrd to inlluence the
We idcDtififoJ areos of laws ard relatiOnS th•t could T¢¥scqwbly be eXpted to have a m&terial effttt on the finonciil
statrments from our get1 ¢otyJw¢iwl experiew aTrl thTough disCUOnS with the ttlLSW (as required by
audi¢ing sthnd4rd8) and discwsed with the tnL8tee4 the policies I1 proeaurn reKdir4 wmpliaDce with law5 and
regu14ti0. We ¢ornmunicated identified laws reglllatio Ilr<ts our tean) and reDlDed alert to any InditionS
of non-compliance throu8b(At the audiL Th¢ POffjial eff¢¢i of theB¢ law5 and regul10n9 OD the fjnancial Statements
varie& considerably.
Fir8dy. th¢ ¢onytty 18 14ws a1 regulation8 that drectty afftct the I1J1# finatt¢ial
[¢ttIll8 le81&110n taxation leI80n. We &58esxed extent of &)nJpliwKe these 1aM regpJlatiorJs
port of our procedures on the relad fitiwial ststement ii£in&
ondly, the compw is 8ubieei to oth¢r la regulati the consew of noncomplithce Could
have & rnalcrial cffe£t oji liUnts or th'yKlc6ures in the financial sthtenw for itiStsTe tkn¥h th¢ ]rnpotIon of fines
or litigalion. We identified the followiDg areas as trM)se most likcly to bave efvL ChArities Act 2011. Health
atba Safety at Work Act a1 ED4)IoyDXmt Law.
Auditsn8 gtsnd8rd8 limii thc Tcquired sudit prCKed to identify rrtwliae with tlw knws atyl r¢gul#¢ions to
enquiry of dircctors in4)lIon of reBul&¢ory a1 le8al Corres. if •ty. TbTh8h pro¢¢dures we did
(hving to the inherent limitstioA8 of aD awjii d*r¢ is an UDavoidable risk that we may rtt)t have detected Sott materi41
misstatements in finlti1 ¥tat¢m¢Di4 even d¥)ugh we ha properly planned a1 perfOrn
ort of the Inde endent Auditors to tbe Tnwttts of Alt Valle Commullil Trust Lill]ited U of Dur report This report is rnade solely to the charitable wnpanS a Ixxiy. in accA>rd8nce Part 4 of the Cbariti&s (Accounts and Regulatiotts 2(K)8. Our audit ThDrk has been uTrJertth so that we might statr to thc charitsble Compalls trustees those ffjat¢w3 ar¢ rquired ¢0 sthtt to them itt att atiditors, ryrt and for Do other pufpc To the files1 extent pern]itd by law, do not acctyt or assu0 rewThgAbllity other than the clwitable company ond the cl)aritable cotttP8nls tnLStees &$ a bcdy. for our audit worK for this tepcrt or for the opinions w¢ hav¢ fonwd. CLAieE £4 LEI MAR Kilshaw Limited Eligible to &% an audithr xtt tentt% of Section 1212 of the Comwyes Act 2((NS 99 Stsnl¢y Rold 120 7DA 21fr.06.201 P4e 10
Stataiient of Financial Activi t 2025 31.8.25 31.8.24 Total Charltable xc¢MtSes SwJrt8 4nd wellb Education 145.499 397.446 435.930 145.499 543,516 947.625 147,511 571.327 l J56,322 146.070 511.695 11.113 11,113 42551 989,988 657.765 1,647,753 2,117,711 Chvitable #¢tivltl Sports aNi w¢lJbein8 Education 152.187 415.715 455.965 152.187 561.785 1.149207 165.519 740,170 794.925 146.070 693242 76J79 323.421 Totsl I.IW,446 1,162,733 2263.179 1.700.614 NET INCOIKEI(EXPENDrrLIRE) Tralljfen bettveen tNAd• (110.458) 341.567 (504.968) 1341.567) {615,426) 417,097 14 JMiv•melli In 231.109 {846.535) (615.426) 417,097 RECONCILIATION OF FUNIKS Total fund8 broughi foTrvard 2.181269 4,182,133 6J63.402 5,940.305 TOTAL FUNDS CARRJED FORWARD 2.412.378 3,335598 5,747.976 6.363,402
31.8.25 31.824 FIXED ASSETS Tawble &88ets 1.702.578 3329.858 5.032.436 23 5.969.LX)7 io 1.702.601 3J29.858 5.032.459 5.969.030 Debtors li 876.683 9.985 121J97 876,683 9.983 127,137 351.973 6.971 303203 Cash 41 bank 4nd in ljand 5.740 I,8,1¥>3 5,740 1,013,805 661147 CREDrroRS 12 (97.616) (97,616) (267,775) CURRENT ASSETS 910.449 5,740 916,189 394J72 LIABILITIES 2.613.050 3J35J98 5.948.648 6.363.402 13 (200,672) (2W,672) NET ASSETS 2,412J78 3,335,598 5,747,976 6J63,402 FiJNDS unrestriCd fir¥J8 ReStriCd 14 2.412.378 3.335,598 2.181,269 4,182,133 5.747,976 6.363.402 Th¢ ¢haTithbk 1$ entitled to vxrrytiCQ from audii S¢¢tioti 477 of the Conytim A¢¢ 2006 for the > ended 31 August 2025. The member8 have not dwsited tr)tice, pur¢ to Sethion 476 of the Cotwiu Act 26 requiw an a111 of these (a) ell]ri that the cfftjaritsble co4w keeps ac£0¢1 trKords that comply wxth SectiOD$ 386 and J87 of the Compwllcs A¢t 2(X)6 atKI (b) prepari fin121 statetnents vknich 8ivc a truc faTr view of tk 5tste of affair5 of cbtiritable con¥ny as at the end of fmancial ytaT and of ILS surpl or dcficit for each financial ycar ID accordance with the requirements of StiOr 394 and 395 and wkn.ch otbeTh/ise )lY with the requiTements of the Companie8 Act 2006 relat8 to finonoiai sthtements. so far applicable to & chanthble conu)ory. Th¢x fi¢181 ststeonts have b¢¢n audited wxkr r¢qUtte of S70 145 of th¢ ClJArxts¢s Act 2011. Pa8e 12
subject to the snull wrnpw4s regime. sigtied on its b¢haif by. Ms A M Mast. Tntstee P4e 13
31.8.25 31.8.24 Casb flows from operatlng etivid C&sh genernted from opernions Intcrcst paid (170,689) 613.546 (2.238) (170.689) 611,308 Ciib flows from knvMtIDz ¢tfvltl Purch&s¢ of tan8ibie fixed assets Pmcceds sale of thD8thle (87.377) 82.0(X) (456.WI) (SJ77) (450.1) Ch llows from fiall¢kn8 edvlll (104J83) Net cash provided byl(wed IA) fiDthciDg xtivitie4 (104.383) Ch•n8• In ¢Mh and wh equlvalellts I the reportlDg perlod Coth a•d e¥h equlvthnti •t the beKlnnln8 of the repordmz perlod (176.066) 50,924 303203 252279 Cmh lld c#•h equlvaleDts at the ad ol the reportllli wlod 127,137 303,203 Page 14
Altvalle CODUDl TnLSt . Notes to the C&sh Flow StatellnI for the Year Ejmled 31 A RECONCILIATION OF (EXPENDITUREYThCOME TO NET CASH FLOW FROM OPEK4TL¥G ACTivrriLs 31.8.25 31.8.24 Net {expettdltMre)Ilncom¢ f•)r the npordm8 perfod per the ststeDWIt of Fln*wtsl Actfvltles) Adjustments for: Depreciation ¢knrges Loss on disposal of fLxed w¢ts (615.426) 417.097 123.948 131,931 2238 (88.359) 150,639 (249.724) 170.513 Net ush (ll•¢d Jnyprovlded by •)pend (170.689) 613,546 ANALYSIS OF CIIANCES NET FUNDS At 1.9.24 Cash tlow 31.8.25 Net e• Cash at bank and in hand 303203 {176.066) 127,137 303203 1176.066) 127,137 Totsl 303203 (176,066) 127,137 Page 15
Notes kn theF'
ial StateD
ACCOUNTING POIJCIES
ofprepxrlng the •tat¢llMts
The fuJatieia] statemcnts of the clwitsble company. vknich 15 4 public benefit entity undtt FRS 102, 1)ave been
prepar¢d ID accorkn wlth the Clwilies SORP (FRS 102) 'AcCoU attd Rqx>rting by Cbttrities: SthtetllCDt
of RKomtnended Practice 4Jplicabl¢ to charities prepari their accou1 Rn scconlartt witb th¢ Financial
Reportin8 Sthnd8rd applicabl¢ in the UK and Repthlie of JTclaThl {FRS 102) (effeaive l January 2019).,
Financial Rtporting Standard 102 Tr Fin&181 R¢porting StandaTd applicable iti the UK atyj Rq)ublie of
ODventioL
lll¢ome
All iocome ts reewistsj in tl StataDI ofFitianciAJ Acttvitics onc¢ the charity entitlaneDt to the W Al
' probable that ¢b¢ iti¢c Tll be received afyl the arnt can b¢ rneas reliably.
E¥>endAlure
Clrity to that exwditure. it is probable that a transfer of ecoDODMC bettfits be required in 8ettlem¢n¢ and
the of the obli8ation cgn b¢ reli¥bly. ExF1[e is X¢(x for on an bAsis aad I
been cla&sified utykr l¥dwgs thai a8Bregatr All cost rehted to the calegory. Where ccsts cannot be directly
re8OUT¢e$.
T•nglble h1xed •••ets
Depre¢i4¢ion is PTovideAI at the followiti8 rnt¢s iti (Yder to write off Ch le1 ovtt its ein111ed u8eful
lif
Fteehold pr(
Lon8 letthold
Improvements to &pertY
1% onrMt
1% on ¢08L ai vaTring rates on cost 8trW8h¢ lioe ov¢r the of the
Plant nu¢trtiD¢ry
Fixnr¢s and fittings
Straight li over 4 y¢a
Strgi8bi litte over 4 ye4
33% on ¢
ALt vle Not&s to the Fitianci41 Ststements. CthliDued for the Year En(kd 31 Au 2025 ACCOUNTING POLICILS- ¢oRtinued Going eon¢¢rn The tswsitts have &ed the charity's finala1 Posilioti and have cOlllded that there we tKJ nwt¢rial tiweint1 about the ¢harity's ability to contit 4 goiDg CO for at least twelve nM)nths from the da 31.8.25 31.8.24 Sports Centre 145.499 397.446 146,070 146,667 56,982 232,281 511.695 147,511 444,017 12?.310 165.0(M) 53.704 176,095 961,463 Rth)m r¢ntal 1.636.640 2.075.160 Grpjts rtteivwl ildea ID ¢kn above. are as follow¥.' 31.8.25 31.8.24 Sport LiY¢1p] City Couti¢AI Cobalt Howin8 Sefton COU11 for Vohmw Service Grants¢ape Walton Veolia Environ111 Tn1 National Lottery Ctimmty Fund Deportment for Work & Pension Youth Investmem FuThl MeT¥¢ytravel Th¢ National FouDdktion for Youth m81¢ Skn'lls Bootcatnp5 LCR Toynbee Hall TTading Limi4 Futurn Storie8 Fund Ad$ for All. CHATS Ntiol Herits8e Fu{ National tth¢ry COMIty Fw The Pro8r¥8 ParttKrship VS. CL)Jllmunity Innovatico FUDJ Food Panty Tate L4verN)ol Eller8y Saying Tnt Feedti Livcry>ool Garficld Western Fouttdation 14.964 169,566 143.687 1.463 41.578 72,526 10.000 72,325 48.493 60.839 146.585 57,734 654,J07 14.992 2.863 4.165 3.450 8932 19.8(K) 89.775 24.247 10.778 1.500 7.500 2.000 lJ99 11208 9.860 40.0(h) 657.765 1.088.773 P88c 17
costs (see note 4) SFk)rts and wellbeiDg Ethxation 71.198 340.553 778 J57 80,989 221.232 370.850 152,187 561,785 1,149207 .190.108 673.071 .863,179 SUPPORT COSI3 78.841 215J63 364.413 97 266 291 2.051 5.603 6,146 Educats¢)n 80,989 221232 370.850 658.617 654 13.8(Kl 673,071 Support jhIed in the abffir. are as follows: 31.8.25 31.8.24 SFKJ Conunwry Totsl vKIl1 EdU¢all WaB¢illellt activitie8 Total activities 31,776 2.871 370 86,799 7.843 1,012 24 4.808 31.861 119999 11,102 238.574 21,816 2,492 59 11.841 78.472 265.552 39.424 2.683 84 5,496 77,411 Travel expen8¢8 P(*thRe and statio Sundries Legal and professional ft DeWl&tiOn of tIble 26 5.273 34,947 1,760 11.664 3.426 26,965 9J57 73,659 266 111.165 80.791 291 123,948 181.415 654 131.931 Exceptional items Bank ch Interest payabl¢ •tsl similar Charges 607 1238 12,000 2.051 5.603 6.146 13.800 80.989 221232 370,850 673.071 537.486 Page 18
Alt Valle ComtllUDii TTU5t Lijni Net incon]{expthd1Irej is stated aftrr cTrArwW(creditsn8): 31.8.25 31.8.24 13,8(N) 123,948 12,IKM) 131,929 Deficit on diwsal of fixed as8rA8 TRUSTEFS? REMUNERATION AND BENEFITS 31 Aug1 2024. of Ali Vallry Community Tru8t Limited. The aggregate vah* relmixTrn for th¢ Wds £10.043 (2024 £11.443). STAFF COSTS 31.8.25 31.8.24 W4e8 aThl salarie8 S(Kial 8rturity ¢1 Other pension ¢£ts 688.169 51.808 11,5 654.688 46.116 8,712 751.567 709.516 The 8ver4e monthty number of%aTiD8 the yrar folb) 31.8.25 31.8.24 Carctak¢T I cleaners io 10 Sports Ctntre staff 32 30 Page 19
3IA
2025
EXCEFllONAL TfEMS
Th¢ athlitional C4Xts and liability inclwled in the financiai statemrnts tot4lleA £181,415. Althougb *ysing frth
the cljaritys ordinary activitie8. the scale of tlkse o)sts require sqwate th10sre to eD6ur¢ the fin111
Dwin8 the the clwity COD)pletrd the $8k of & Skills Centre FKoperty for proceds of £JW.000. The
disposal re8ulted in & lo&% of £4(KI,(KM). which been presertt as att exwtiotial itttn due to its 87ze aThl
property at the date of disposHI.The tnwtees cOldN the transaction to be eX•loll it relat&4 tr) the
ontroff disposal of an &qset and is not retle
TANGIBLE FIXED A&SETS- eontimued COST At I Septhiber 2024 I3117 522J75 139950 7,461,5) 87.377 (1.164,797) Disposals (164.797) At 31 August 2025 131,847 357578 139.950 6J84,080 DEPRECIATION At I Septrmber 2024 Cbarge for )rar I18.(10 13.637 522.375 139.950 1.492,493 123.948 (264,797) (164.797) At 31 Awst 2025 131,677 357.578 139,950 1.351.644 NET BOOK VALUE At31 AW2025 170 3,032,436 31 Augu812024 13.807 s.969.7 The bltee8 consider &t ch reIting whethtr there are irKlie4tor8 of impoirrn¢th tth th¢ Vlle of io. soc TmEr& r¢l#t¢d investments equity MARKET VALUE At I Semethr 2024 and 31 Au8llSt 2025 NET BOOK VALUE At 31 Au8USt 2025 23 At 31 August 2024 23 Page2l
t Valle 11. DEBTORS: AMOUNI3 FALLING DUE wfrHIN ONE YEAR 31.8.25 31.8.24 Trad¢ debtors Ots debtors 139,548 737.135 76.368 275.605 876.683 351,973 12. CREDITOILS: AMOUNTS FALLING DUE IvfTHIN OI¥E YEAR 31.8.25 31.8.24 42.836 15.099 5,418 34263 71.414 20.604 144.606 31.151 Soeiat 8ul1tyard of1 taxe8 97.616 267,775 13. CREDITORS: AMOUNTS FAILThG DUE AFfER MORE THAN ONE YKAR 31.8.25 31.8.24 2,672 14. MOVEMENT IN FUNDS Trnnsfern movemeut At 31.8.25 1.9.24 Unmtrktsd G¢ncr41 fiu 2.181269 (110.458) 341567 2,412,378 Restrf¢ted ERDF SEIF SFQrts Sports En814nd. Dovecot MAC Bi8 Lottery. DOV0¢ MAC Veolia FnviTOnts1 Tru The ClothwDrkers Foundation Youth Investsneth Futhl Futute StOTie5 Fund Awards for A]I- CHATS Nation Herilage Fund National Ixstw CotrJJnurrity FUN1 FeedinR Liv¢rpwl 664.988 381,675 33,018 575,913 (323,421) (19522) {357) (6228) 65.700 (12500) (83.426) 18.932) (13200) (89,775) (19.047) 5.740 (341567) 362.153 32,661 569,685 65,700 12J(M) 2J83,085 8932 132(X) 89.775 19.047 2.299.659 5,740 4.182.133 (504.968) (341,567) 3 J35.598 TOTAL FUNDS 6J63.402 (615.426) 5,747,976 Page 22
14. Net movu)Mt in fill8. inchmkd iti the 4LM)vc follo. M0venlt 989.988 (1,1.446) {110,458) Rutrieted ERDF SEIF sTrrts Sm Eog]aDd. DOY0¢ MAC BIB LDW. Dove£ot MAC Liverp)ol City Couttil SeftoD Council for Volunthry Savice (323.421) (19,522) (357) (6228) (146.070) (41,967) (iO,(K)O) (6,625) (30.559) (14.964) (23.496) (60.839) (12.5(Kl) {230.011) (8,932) (13.2LM)) (89.775) (67,540) (1.399) {11.208) (4.120) (40.(KM)) (323.421} (19.522> (357> (6228> 146.070 41.967 10.0 72,325 30.559 14.964 23.496 60,839 Veolia Environment Tn Include. rr Mers¢y Sport E 65,7 Youth Hub The Clothworkers Ftx]nthi Yi)uth Inv¢slment Fu1 Future Stories FurMI Awards ftir All. CHATS Nationol Herity8¢ Fu1 Nalional Lottery CommuDily Fund LCVS- Community lon0v100 FuThl Erry SMvin8 TnL4t Feedin8 LiveTpooI Garfield W¢51¢m F¢tion (12,5rKI) (83.426) (8,932) (13.2) 189.773) {19.047) 146.585 48.493 1.399 11,208 9,860 5.740 657.765 <1.162.733) (504.968) TOTAL FUNDS 1,647,753 {2,263,179) (615,426) Pag¢ 23
Alt Valle 14. ConratIveS f•r nM)v¢ment In fwDd• Net At 31.8.24 At 1.923 2260280 (79.011) 2.181269 RtrIcted f•u ERDF SEtF Sports 682,518 401,197 33,375 582.141 25.C(10 1960,194 1,600 (17.530) (19.522) (357) (6228) (12.SlJ)) 422.891 (1.600) 8.932 13200 89.775 19,047 664,988 381.675 33,018 575,913 12,5fy) 2J83.085 Big iery. DoYKot MAC 1'h¢ Clothworkers FoundatioD Youth Investmetm Fund The National Foundati for Youth Musi¢ Future S1¢5 Fund Aw8nls for All- CHAr3 National Herita8e Fund Natio1 I• ComTMty Fw 8.932 13.200 89.775 19,047 3.686.025 496.108 4.182,l33 TOTAL FUNDS 5946,305 417,097 6,363,402 Page 24
Alt Valle Conjmu Tzust L4mit&l Financial S 14. MOVEMEwf IN FUNDS. eo•dued Movement ID fimds UnreBtrltted fwi 1,035.603 (1.114.614) (79.011) Reted fund• ERDF SEtF Spxts Sports lIlld. Dov¢cot MAC Bi8 Lotiery. Dov¢cot MAC Liverpool City C(yJnc G)balt Hcsin8 Sefton Council for Vohmw Service IAud¢- IT M¢r5¢y (17J30) (19.522) (357) (6228) (123.145) (250) {10.778) (41 J78) 120J42) (57.734) (12SW) (231.416) (14.992) (4,463) (4,165) (17.530) (19,522) (357) (6.228) 12J,145 250 10.778 41,578 20.542 57.734 Youth Hub The ClothwoAkn Fc1thl Youth Inv¢stnnt Fund M¢Ts¢ytr#vel The National Fowmlation Musi¢ SkiJL8 Bootcan Future Stori¢s Fund Aw•rd¥ for All- CHATS National HeritsRe FurAI Natkonal Loti¢ry comllty Fund (12.500) 422.891 654.307 14,992 2.863 4.165 8.932 19,8C 89.775 24247 l J(M) 7J(Kl (1,600) 8.932 13.200 89,775 19.047 (6.6) (S.2) (1.5rxii (7.5CKI) FWJ Pattty 1.082.108 (S86.0) 496.108 TOTAL FUNDS 2,117.711 (1.71Y).614) 417,097 15. RELATED PARTY DISCUISURFS NeI2hb(AwOa servic Con¥any Limite4 VaUxIll Neighim CLMllKil Limitcd and NSC Car¢ LiD]i* As referred to in the rwL the ¢lwity sold thE Ah Valky Skills Centrc to The Nei8hbcHthod SeTriees Company Ivhi¢b is a related party. The 5a]e pncc of £5.000 was by aD indqxnd¢ni prof10ndIty qualified chartered surYe)vr. In thtennl the ated prxc4 thc trSIce5 ¢1)L8id¢red the valuatiOD advice alongside the 4>111$1 nalurE of the wet and the limxted availability of comp8rable market evidence. COfy8idered the Teroverability of this balow¢ a1 ar¢ satisfied tkAt it is recoverabk in full. Ihring the year, £185,000 108Ded kn Vauxhall NeIghb Couwil Limited. At 31 Au8USt 2025, the clwity owed £449.935 frrftn vaKlI NeighlxyjrlK Council Lin)ited (31 Au8U5t 2024: £264.935). which P4ge 25