2024 

## Trustees Report 

Always aware of the possibility of a return of something similar to the Covid pandemic of 2020 we are still advising our facilities users to follow the hygiene guidelines as recommended. 

Our membership has increased as has the number of activities using the premises. Financially we are maintaining a reasonable working level despite the high cost of gas and electricity supplies and the Governments annual raising of the minimum wage and the recent increase in the N.I. contributions. This situation is not helped by the discrepancy in the hourly rate paid by the Government for the free hours for those children eligible. These places are funded by a nursery grant paid by the Liverpool City Council Early Years Program and for three- and four-year-olds this is at a lower hourly rate than that charged by the setting in order to remain in business. On top of this the Terms and Conditions of the Agreement forbid the setting from recovering the cost of ancillaries and extras eg. Snacks, nappies etc. from parents/guardians resulting in a further drain on resources. 

Due to changes in people’s social ideals and the way they utilize their leisure time, we, like many other similar organisations are finding it difficult to attract new, younger blood into the Association. 

We have been providing facilities for recreation, learning and sport for the local community for the past 80 years and it is our wish that the spirit of the Association’s motto _“TO TOIL BUT NOT FOR ONESELF”_ will be as meaningful in the future as it has been in the past. 

W.R.Smyth Trustee 



CHELWOOD & DISTRicf WELFARE ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
Holland & Co. Chartered Accountants
1n?1104 WidnK Rnad. widn￿. C.he.%hirp.. WAIR 6AX

CHELWOOD & DisThicf WELFARE ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
Contents of the Financial Statements
for the Year Ended 31" December 2024
Page
Statement of Management Commtttee's Responsibilities
Independent Accountants Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

CHELWOOD & DisTricf WELFARE ASSOCIATION
Page I
YEAR ENDED 31 DECEMBER 2024
srATEMENT OF THE mANAGEmE￿r COMMITfEE'S RESPONSIBILMES
The committee is required by the Association's constitution and the law applicable to charities in
England & Wales to prepare financial statements foreach financial year which give a true and fairview
of the Association'5 financial activtties during the year and its financial position at the end of the year.
In preparing those financial statements, the committee 15 required to-
select suitable accounting policies and then apply them constantly
make judgments and estimates that are reasonable and prudent
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the Association will continue in businesses
The committee is responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time for the financial position of the Association and to ensure that the financial
statements comply with the A550ciation's constitution. It is also responsible. in conjunction with the
Trustees. for safeguarding the assets of the Association and hence for taking reasonable step5 for the
prevention and detection of fraud and other irregularities.
TrUSTEES
Trustees who held office during the year were:
J P Ashcroft
W R Smyth
GOVERNING DOCUMENT
The ￿$SOCIatIon,S governing document is the Constitution dated March 1977.
CHARrrY COMMISSION REGisfRATION
The Charity Commission registered number of the Association is 521160.

CHELWOOD & DISTRicf WELFARE ASSOCIATION
Page 2
YEAR ENDED 31 DECEMBER 2024
INDEPENDENT ACCOUNTANT'S REPORT TO THE MANAGEMENT COMMIThEE OF CHELWOOD &
DISTRicf WELFARE ASSOCIATION
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the
Charities Act 1993, we have compiled the financial statements of the charity on pages 3 to 8 from
the accounting records and information and explanations you have given to us.
This report is made to the Association's Management committee. as a body. in accordance with the
terms of our engagement. Our work has been undertaken so that we might compile the financia
statements that we have been engaged to compile. report to the Association's Management
Committee that we have done so. and state those matters that we have agreed to state to them in
this report and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the Association's Management Committee as a body, for
our work or for this report.
We have carried out this engagement in accordance with technical guidance issued by the Institute
of Chartered Accountants in England and Wales and have compiled with the ethic31 guidance laid
down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged in the statement of the Management Committees responsibilities your duty
to ensure that the charity has kept proper accounting records and to prepare financial statements
that give a true and fair view under the Charities Act 1993. You consider that the charity is exempt
from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us, and we do not, therefore, express any opinion on the financial
statements.
Holland & Company
1021104 Widnes Road
Widnes
Cheshire
WA8 6AX
Date".

CHELWOOO & DISTRICTWELFARE AssoaATION
YEAR ENDED 31 DECEMBER 2024
STATEMENT OF FINANCIAL AcnviTIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Funds
2024
Unrestricted Funds
2023
NOTES
INCOMING RESOURCES
Membership
Letting5
South Liverpool Baby Sensory
SLBS Utility Contribution
Sectional
Bank Interest
Sundry Income
Occasional Lettings
Total Incoming Resources
RESOURCES EXPENDED
244
15,996
19,934
598
72,949
165
16,195
16,596
356
48,546
123
607
50
113,467
84,544
Insurance
Honorarium
Miscellaneous expenditure
Wages:
Cleaner
Playgroup
Gardener
Inland Revenue
NEST Pension5
Committee expense5
Bank Charge5
Light & heat
Water rates
Rates
Printing & stationery
Office equipment
Repairs & renewals
Windows
Ground maintenan
Cleaning
Waste collertion
Telephone
Accountancy & Legal
Depreciation
5tartek
security & fire
4,181
1.705
359
403
5,126
59,228,
9,021
6,163
2,434
5.276
46,376
8,577
2,565
2,149
35
172
15.141
1,237
626
51
379
211
11,164
1,819
57
227
2,481
275
1,792
1,200
560
670
260
560
665
1,420
571
3,144
495
265
91
Totsl Resources Expended
.1￿.383
-91,431
NEf INCOMING RESOURCES- ProfiVLoss for the year
General fund- Opening balance
34,866
41,665
General fund - aosing balance
£74.36 paid from Quality Supplement balan￿ in Awtl 2024

CHELWOOD & DisfRicf WELFARE AssoaATION
Page 4
YEAR ENDED 31 DECEMBER 2024
BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
FIXED ASSETS
3,898
4,394
CURRENT ASSETS
Cash in hand
HSBC deposit account
HSBC treasurer account
Virgin Money charity account
74
10.876
10,634
33W7
33,478
CURRENT UABILITIES
Creditors & accrued expenses
NEf CURREKf ASSErs
32,051
30,384
TOTAL ASSEfs LESS CURRENT LIABILMES
FINANCED BY
Unrestricted fund5 - opening balance
Net movement for the year
Surplus/ (Deficit) for the year
34,866
41,665
+1.083
,887
Unrestricted funds- closing balance
The financial statements were approved by the trustees on .........
signed by:
. 2nd were
W R Smyth (Chairman
Vivienne Worthington
ecretaryl

CHELWOOD & DisfRICT WELFARE AssoaATION
Page 5
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMEMrs
PRINapLE ACCOUPfflNG POLiaES
Basis of preparation
The accounts have been prepared under the Charities Act 1993 on the historical cost convention and
in accordance with applicable accounting standards and the Statement of Recommended Practice on
Accounting and Reporting by Charities: the Charities SORP 2￿5. The As%)ciation has however
analysed its resources by naknTal classification rather than the funrtional classification recommended
by the SORP.
Incoming resources
Investment income and other incoming resources are accounted for on a receivable basis.
Depreciation is provided on tangible fixed assets at the following annual rates in order to write off
each asset over its estimated useful lrfe:
Premises
IO% on reducing balance
Furniture & Equipment
25% on reducing balance
Resources expended are recognised in the Statement of Financial Artivities in the period in which
they are incurred and include attributsble irrecoverable VAT.
Fund accourrting
Unrestricted funds comprise those funds which the Trustees are free to use in accordan￿ with the
objects of the charty.

CHELWOOD & DISTRicf WELFARE AssoaATION
Page 6
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
SEcnoNAL INCOME
2024
2023
Table Tennis
351
1,212
Bowls
Income
351
1,212
Playgroup- (Quality Supplement balance of £4,338.54 induded in the current assets)
LEA Grants ￿ceiVed
57.794
33.559
Income (fees)
Quality Supplement expenditure
15.658
-210
.854
14.203
428
73,803
48.974
Drama Sertion
SUNDRY INCOME
2024
2023
Sundry Income
Income Received from Children's Party
SSP Co¥id Refund
Donations Re￿iVed
557
50
MI￿LLANEOUs EXPENDrfuftE
2024
2023
Music Licepce
Sundry Expenses
COST Rent
Removal of First Advantage Accrual from 2021
OFSTED Fees
201
21)4
49
50

CHELWOOD & DISTRicf WELFARE ASSOCIATION
Page 7
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMEMrs
HONORARIA (NET OF TAX)
2024
2023
Secretary
Treasurer
TAXATION
As a registered charity, the Association is exempt from taxation on income and gains arising out of
charitable activities.
SCHEDULE OF FIXED ASSETS
Premlses
Bowling
Green
Furniture &
Equipment
Total
Cosr
As at l January 2024
Addltions
41,061
1,400
16,087
58,548
As at 31 December 2024
Depreciation
As at l January 2024
Charge for year
37,042
402
15,712
94
54,154
496
As at 31 December 2024
Net Book Value
As at 31 December 2024
As at l January 2024
4,019
375
4,394

CHELWOOD & DisTricf WELFARE AssoaATION
Page 8
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FSNANaAL STATEMEKrs
SUNDRY CREDITORS: Amounts due within l year
2024
2023
Accountancy
Light & heat
Inland Revenue
Water
First Advantage
1,596
983
515
412

CHELWOOD & DISTRicf WELFARE ASSOCIATION
FINANCIAL STATEMENTS FOR THE YEAR ENDED
31 DECEMBER 2024
Holland & Co. Chartered Accountants
1n?1104 WidnK Rnad. widn￿. C.he.%hirp.. WAIR 6AX

CHELWOOD & DisThicf WELFARE ASSOCIATION
YEAR ENDED 31 DECEMBER 2024
Contents of the Financial Statements
for the Year Ended 31" December 2024
Page
Statement of Management Commtttee's Responsibilities
Independent Accountants Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements

CHELWOOD & DisTricf WELFARE ASSOCIATION
Page I
YEAR ENDED 31 DECEMBER 2024
srATEMENT OF THE mANAGEmE￿r COMMITfEE'S RESPONSIBILMES
The committee is required by the Association's constitution and the law applicable to charities in
England & Wales to prepare financial statements foreach financial year which give a true and fairview
of the Association'5 financial activtties during the year and its financial position at the end of the year.
In preparing those financial statements, the committee 15 required to-
select suitable accounting policies and then apply them constantly
make judgments and estimates that are reasonable and prudent
prepare the financial statements on the going concem basis unless it is inappropriate to
presume that the Association will continue in businesses
The committee is responsible for keeping proper accounting records that disclose with reasonable
accuracy at any time for the financial position of the Association and to ensure that the financial
statements comply with the A550ciation's constitution. It is also responsible. in conjunction with the
Trustees. for safeguarding the assets of the Association and hence for taking reasonable step5 for the
prevention and detection of fraud and other irregularities.
TrUSTEES
Trustees who held office during the year were:
J P Ashcroft
W R Smyth
GOVERNING DOCUMENT
The ￿$SOCIatIon,S governing document is the Constitution dated March 1977.
CHARrrY COMMISSION REGisfRATION
The Charity Commission registered number of the Association is 521160.

CHELWOOD & DISTRicf WELFARE ASSOCIATION
Page 2
YEAR ENDED 31 DECEMBER 2024
INDEPENDENT ACCOUNTANT'S REPORT TO THE MANAGEMENT COMMIThEE OF CHELWOOD &
DISTRicf WELFARE ASSOCIATION
In accordance with the engagement letter, and in order to assist you to fulfil your duties under the
Charities Act 1993, we have compiled the financial statements of the charity on pages 3 to 8 from
the accounting records and information and explanations you have given to us.
This report is made to the Association's Management committee. as a body. in accordance with the
terms of our engagement. Our work has been undertaken so that we might compile the financia
statements that we have been engaged to compile. report to the Association's Management
Committee that we have done so. and state those matters that we have agreed to state to them in
this report and for no other purpose. To the fullest extent permitted by law, we do not accept or
assume responsibility to anyone other than the Association's Management Committee as a body, for
our work or for this report.
We have carried out this engagement in accordance with technical guidance issued by the Institute
of Chartered Accountants in England and Wales and have compiled with the ethic31 guidance laid
down by the Institute relating to members undertaking the compilation of financial statements.
You have acknowledged in the statement of the Management Committees responsibilities your duty
to ensure that the charity has kept proper accounting records and to prepare financial statements
that give a true and fair view under the Charities Act 1993. You consider that the charity is exempt
from the statutory requirement for an audit for the year.
We have not been instructed to carry out an audit of the financial statements. For this reason, we
have not verified the accuracy or completeness of the accounting records or information and
explanations you have given to us, and we do not, therefore, express any opinion on the financial
statements.
Holland & Company
1021104 Widnes Road
Widnes
Cheshire
WA8 6AX
Date".

CHELWOOO & DISTRICTWELFARE AssoaATION
YEAR ENDED 31 DECEMBER 2024
STATEMENT OF FINANCIAL AcnviTIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Unrestricted Funds
2024
Unrestricted Funds
2023
NOTES
INCOMING RESOURCES
Membership
Letting5
South Liverpool Baby Sensory
SLBS Utility Contribution
Sectional
Bank Interest
Sundry Income
Occasional Lettings
Total Incoming Resources
RESOURCES EXPENDED
244
15,996
19,934
598
72,949
165
16,195
16,596
356
48,546
123
607
50
113,467
84,544
Insurance
Honorarium
Miscellaneous expenditure
Wages:
Cleaner
Playgroup
Gardener
Inland Revenue
NEST Pension5
Committee expense5
Bank Charge5
Light & heat
Water rates
Rates
Printing & stationery
Office equipment
Repairs & renewals
Windows
Ground maintenan
Cleaning
Waste collertion
Telephone
Accountancy & Legal
Depreciation
5tartek
security & fire
4,181
1.705
359
403
5,126
59,228,
9,021
6,163
2,434
5.276
46,376
8,577
2,565
2,149
35
172
15.141
1,237
626
51
379
211
11,164
1,819
57
227
2,481
275
1,792
1,200
560
670
260
560
665
1,420
571
3,144
495
265
91
Totsl Resources Expended
.1￿.383
-91,431
NEf INCOMING RESOURCES- ProfiVLoss for the year
General fund- Opening balance
34,866
41,665
General fund - aosing balance
£74.36 paid from Quality Supplement balan￿ in Awtl 2024

CHELWOOD & DisfRicf WELFARE AssoaATION
Page 4
YEAR ENDED 31 DECEMBER 2024
BALANCE SHEEr
AS AT 31 DECEMBER 2024
2024
2023
FIXED ASSETS
3,898
4,394
CURRENT ASSETS
Cash in hand
HSBC deposit account
HSBC treasurer account
Virgin Money charity account
74
10.876
10,634
33W7
33,478
CURRENT UABILITIES
Creditors & accrued expenses
NEf CURREKf ASSErs
32,051
30,384
TOTAL ASSEfs LESS CURRENT LIABILMES
FINANCED BY
Unrestricted fund5 - opening balance
Net movement for the year
Surplus/ (Deficit) for the year
34,866
41,665
+1.083
,887
Unrestricted funds- closing balance
The financial statements were approved by the trustees on .........
signed by:
. 2nd were
W R Smyth (Chairman
Vivienne Worthington
ecretaryl

CHELWOOD & DisfRICT WELFARE AssoaATION
Page 5
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMEMrs
PRINapLE ACCOUPfflNG POLiaES
Basis of preparation
The accounts have been prepared under the Charities Act 1993 on the historical cost convention and
in accordance with applicable accounting standards and the Statement of Recommended Practice on
Accounting and Reporting by Charities: the Charities SORP 2￿5. The As%)ciation has however
analysed its resources by naknTal classification rather than the funrtional classification recommended
by the SORP.
Incoming resources
Investment income and other incoming resources are accounted for on a receivable basis.
Depreciation is provided on tangible fixed assets at the following annual rates in order to write off
each asset over its estimated useful lrfe:
Premises
IO% on reducing balance
Furniture & Equipment
25% on reducing balance
Resources expended are recognised in the Statement of Financial Artivities in the period in which
they are incurred and include attributsble irrecoverable VAT.
Fund accourrting
Unrestricted funds comprise those funds which the Trustees are free to use in accordan￿ with the
objects of the charty.

CHELWOOD & DISTRicf WELFARE AssoaATION
Page 6
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMENTS
SEcnoNAL INCOME
2024
2023
Table Tennis
351
1,212
Bowls
Income
351
1,212
Playgroup- (Quality Supplement balance of £4,338.54 induded in the current assets)
LEA Grants ￿ceiVed
57.794
33.559
Income (fees)
Quality Supplement expenditure
15.658
-210
.854
14.203
428
73,803
48.974
Drama Sertion
SUNDRY INCOME
2024
2023
Sundry Income
Income Received from Children's Party
SSP Co¥id Refund
Donations Re￿iVed
557
50
MI￿LLANEOUs EXPENDrfuftE
2024
2023
Music Licepce
Sundry Expenses
COST Rent
Removal of First Advantage Accrual from 2021
OFSTED Fees
201
21)4
49
50

CHELWOOD & DISTRicf WELFARE ASSOCIATION
Page 7
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FINANCIAL STATEMEMrs
HONORARIA (NET OF TAX)
2024
2023
Secretary
Treasurer
TAXATION
As a registered charity, the Association is exempt from taxation on income and gains arising out of
charitable activities.
SCHEDULE OF FIXED ASSETS
Premlses
Bowling
Green
Furniture &
Equipment
Total
Cosr
As at l January 2024
Addltions
41,061
1,400
16,087
58,548
As at 31 December 2024
Depreciation
As at l January 2024
Charge for year
37,042
402
15,712
94
54,154
496
As at 31 December 2024
Net Book Value
As at 31 December 2024
As at l January 2024
4,019
375
4,394

CHELWOOD & DisTricf WELFARE AssoaATION
Page 8
YEAR ENDED 31 DECEMBER 2024
NOTES TO THE FSNANaAL STATEMEKrs
SUNDRY CREDITORS: Amounts due within l year
2024
2023
Accountancy
Light & heat
Inland Revenue
Water
First Advantage
1,596
983
515
412