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2025-03-31-accounts

LIVERPOOL SOMALI COMMUNITY

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 315' MARCH 2025

Charity Registration No. 702142

LIVERPOOL SOMALI COMMUNITY TRUSTEES’ REPORT FOR THE YEAR ENDED 315’ MARCH 2025

The trustees are pleased to present their annual report for the year ended 315 March 2025.

The financial statements have been prepared in accordance with the charity’s constitution, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published 16 July, updated 2™4 February 2016.

OBJECTIVES AND ACTIVITIES

The aims and objectives of Liverpool Somali Community are to relieve need and to advance education among the Somali Community in Liverpool. To provide facilities in the interest of social welfare for recreation and other leisure —time occupation for those members of the said Community who have need of such facilities by reason of their youth, age, infirmity or disablement and conditions of life of such members of the said Community.

Public Benefit Statement

In considering the objectives and activities, the Trustees have considered Charity Commission guidance on Public Benefit to ensure that the charity is meeting its Public Benefit requirements.

ACHIEVEMENTS FOR THE YEAR

We are thrilled to report that we have provided vital advice and advocacy services to 721 clients this year (401 males and 320 females). This demonstrates the need for our services within our community.

The services provided (through the Phone/Internet/Online and Face to Face) include: helping people claim Benefits, particularly | Universal = Credit, correcting Benefits, Immigration/Asylum/Refugee issues, housing, utility bills problems, applications for EU settlement scheme, Debt, Social services, Health Care, assisting with CVs and Job applications and other essential services.

We have identified Vulnerable and Elderly members of our community and helped them with hot meals delivery and getting their prescription medicines from the Pharmacy.

We assisted 8 young people and children to access education, helping them with information, form filing and advocating for them and/or through interpreting and liaising between parents and schools, thus preventing exclusions and improving the educational uptake of the children.

We collaborated with the local and national organisations to provide financial aid to individuals and families facing financial hardships. This support included emergency funds, utility bills assistance, and access to government benefit programmes.

The Community centre hosted several community events, including weddings, cultural festivals and community meetings. These events aimed to bring community members together and discuss their concerns.

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LIVERPOOL SOMALI COMMUNITY TRUSTEES’ REPORT FOR THE YEAR ENDED 315' MARCH 2025

GRATITUDE

We extend our heartfelt gratitude to the following organisations and Charities for their invaluable support during this financial year.

John Moores Foundation: We are deeply grateful for their generous grant this year and in previous years. Their continued support has been essential in covering the running costs of our community centre, allowing us to provide essential services and programs to our community. We truly appreciate their trust in our mission.

P H Holt Foundation: their continued commitment to our cause has been instrumental in our success. We are grateful for their trust in our mission and their generous contribution to our organisation.

Liverpool City Council & Local Councillors: We would like to express our sincere thanks to the Liverpool City Council and our local Councillors — Cilr Rahima Farah, Cllr Lucille Harvey and Clir Nathalie Nicholas — for awarding us the Local Neighbourhood Fund (LNF) grant. Their support has enabled us to continue delivering vital services to our community.

FINANCIAL REVIEW

Total income for the year was £30,416 (2024: £32,307) of which £27,476 (2024: £29,987), related to funding for projects upon which restrictions are placed.

Total expenditure for the year was £24,352 (2024: £21,894), leaving a surplus for the year of £6,064 (2024: surplus of £10,413).

At 318* March 2025 the charity’s reserves stood at £24,684 (2024: £18,620) of which £23,433 (2024: £20,124) represented restricted funds.

Risk Management

The main risks, to which the Charity is exposed, as identified by the Trustees, have been considered and systems have been established to mitigate those risks.

Reserves Policy

It is the policy of the charity to maintain unrestricted funds, which are reserves at a level to cover three months’ running costs should no further funding be received.

As at the end of the financial year the unrestricted funds totalled £1,251. The charity requires £46 for three months’ running costs.

The board of trustees is planning to implement a strategic plan to increase the unrestricted reserves to the required level. Recognising the challenges posed by the current cost of living crisis, the focus is encouraging our members to contribute more generously through targeted donation campaigns. Simultaneously, the trustees are intensifying efforts to enhance the fundraising initiatives. This includes exploring innovative approaches and engaging with potential sponsors/donors. The trustees will focus and aim to fortify our financial foundation and ensure sustained support for our mission.

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LIVERPOOL SOMALI COMMUNITY TRUSTEES’ REPORT FOR THE YEAR ENDED 315' MARCH 2025

PLANS FOR FUTURE

The Trustees plan:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Liverpool Somali Community is a registered charity, number 702142 formed on 24" November 1989. The Governing Document is a constitution adopted on 5" November 1989.

The Board of Trustees, along with a number of advisors and volunteers, forms the Management Committee which appoints officers who are responsible for the day-to-day running of Liverpool Somali Community. Management Committee meetings are held quarterly, and agenda items include finance, health & safety and staff reports.

REFERENCE AND ADMINISTRATIVE DETAILS

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Name|Liverpool|Somali|Community| |Charity|Number|702142| |Registered|Office|57|Granby|Sireet| |Toxteth| |Liverpool,| |L8|2TU| |Board|of Trustees|The|charity|is|governed|by|its|Board|of Trustees.| |Members|of the|Board|of Trustees|during|the|year|are|listed|below:|

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Trustees Mr Mahamoud Adam

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|||||| |---|---|---|---|---| |Mr|Hussein|Omar|Ahmed| |Mr Abdullahi|Ali| |Mr|Deg|Gutale|-|Chairman| |Mr Ahmed|Hirsi —|Secretary| |Mr|Ali|Hussein|-|Treasurer| |Mr Ahmed|Sharif|Jamal| |Mr|Ismail|Mohamed| |Mr Adan|Abdullahi|Shirreh|

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LIVERPOOL SOMALI COMMUNITY TRUSTEES’ REPORT FOR THE YEAR ENDED 3157 MARCH 2025 ————eeeees

Independent Ying Huang ACCA Examiner LCVS 151 Dale Street, Liverpool, L2 2AH

Bankers Natwest plc, 22 Castle Street Liverpool L2 OUP

Signed on behalf of the Board of Trustees

Mr Ali Hussein, Trustee

Date

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INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF LIVERPOOL SOMALI COMMUNITY

| report on the accounts of the charity for the year ended 31S March 2025 which are set out on pages 6 to 16.

Respective The charity's trustees are responsible for the preparation of the responsibilities of accounts. The charity's trustees consider that an audit is not trustees and examiner required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed. It is my responsibility to:

My examination was carried out in accordance with general Basis of independent directions given by the Charity Commission. An examination examiner's statement includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

In connection with my examination, no matter has come to my attention:

have not been met; or

ae Name: Mrs Ying. Huang rraKS, “4s,oa Relevant professional qualification or body: ACCA Address: c/o LCVS 151 Dale Street, L2 2AH Dated: .........0.0 fe, Re2b, as

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LIVERPOOL SOMALI COMMUNITY STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 315’ MARCH 2025 nent

nent

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||||||||| |---|---|---|---|---|---|---|---| |Notes|Unrestricted|Restricted|Totals|Totals| |Funds|Funds| |2025|2025|2025|2024| |Income and endowments|from:|£|£|£|£| |Donations|2a|2,940|-|2,940|2,320| |Charitable Activities|2b|-|27,476|27,476|29,987| |Total|income|2,940|27,476|30,416|32,307| |Expenditure|on:| |Charitable|activities|3|185|24,167|24,352|21,894| |Total|expenditure|185|24,167|24,352|21,894| |Net (expenditure)/income,|net|2.755|3.309|6.064|10.413| |movement|in|funds|,|,|,|,| |Total|funds|brought forward|8,9|(1,504)|20,124|18,620|8,207| |Total funds|carried|forward|7-9|1,251|23,433|24,684|18,620|

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The notes on pages 8 to 16 form part of these accounts. All the above amounts relate to continuing activities of the charity.

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LIVERPOOL SOMALI COMMUNITY BALANCE SHEET AS AT 315? MARCH 2025

Notes 315t March 2025 315t March 2024
Fixed assets £ £ £ £
Tangible fixed assets 4 2,424 2,893
Current assets
Debtors 5 450 430
Cash at bank and in hand 22,817 16,257
23,267 16,687
Current liabilities
Creditors: amounts falling
duewithinoneyear
6 (1,007) (960)
Net current assets 22,260 15,727
Totalassets lesscurrent
Liabilities
24.684 48,620
Funds:
£ £
Unrestricted funds 7, 8 1,251 (1,504)
Restricted funds 7,9 23,433 20,124
24,684 18,620

Approved by the Board on: OS = Pla ROL.

Mr Ali Hussein, Trustee

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LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025

1.Accounting Policies

Basis of accounting

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (SORP 2019) and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS102) (effective 1 January 2019) and Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The Charity has taken advantage of the provisions in the SORP for Charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

Going concern

At the time of approving the accounts, the Trustees have a reasonable expectation that the Charity will be able to raise adequate funds to continue in operational existence for the foreseeable future. The Trustees have therefore adopted the going concern basis of accounting in preparing the accounts.

Fund accounting

Unrestricted funds are the charity's free reserves available for the trustees to apply in accordance with the charities objectives.

Restricted funds are subject to specific restrictive conditions imposed by the donor. All restricted funds are accounted for as restricted income and expenditure for the purposes is charged to the fund.

Income recognition

All income is recognised once the charity has entitlement to the income, there is sufficient certainty of receipt and so it is probable that the income will be received, and the amount of income receivable can be measured reliably.

Donations and legacies comprise of donations and general grants which are recognised in the accounts when received, with the exception of known legacies which are accounted for when their receipt is certain.

Income from charitable activities is recognised on an accruals basis except for grants receivable, which are recognised on the date on which their unconditional payment is confirmed by the donor.

Expenditure recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charitable company to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accrual’s basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. -8-

LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025 ——<—$———————— een ie TEAR ENDED 31°) MARCH 2025

Expenditure on charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charitable company. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement of Financial Activities when payment has been approved by the charitable company.

Tangible fixed assets

Capital expenditure of £250 and above is stated in the balance sheet at cost less accumulated depreciation. Depreciation is provided to write off the cost of each asset over its expected useful life as below: Equipment 25% per annum Reducing balance basis Cash and cash equivalents Cash and cash equivalents include cash in hand, deposits held at call with banks, other shortterm liquid investments with original maturities of three months or less, and bank overdrafts.

Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

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LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2025 aIE TEAR ENDED oT’ MARCH 2020

Critical accounting estimates and judgements

In the application of the charity's accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an on-going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

All expenditure is accounted for on an accrual basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the Statement of Financial Activities. Support and governance costs are applied to unrestricted funds unless specifically included in the restrictions, as specified by the donor. Cost of charitable activities relate to the operation of the charity comprising of direct charitable expenditure to meet the objectives of the charity. Support and governance costs relate to the management and operation of the organisation and also compliance with constitutional and statutory requirements in producing the annual report. These are dealt with in the Statement

Income and gains are exempt from taxation as they are received and applied for charitable purposes only. The charity benefits from various exemptions from taxation afforded by tax legislation and is not liable to corporation tax on income or gains falling within those exemptions. The charity is not able to recover Value Added Tax. Expenditure is recorded in the accounts inclusive of VAT.

2. Income and endowments from:

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Unrestricted Restricted Total Total
Funds Funds Funds Funds
2025 2025 2025 2024
a. Donations and legacies £ £ £ £
Donations 2,940 - 2,940 2,320
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LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025 eetPU Pe TEAR ENDED 31°" MARCH 2025

Unrestricted Restricted Total Total
Funds Funds Funds Funds
b. CharitableActivities
averpoolCityCouncil—WinterFuel
2025
£
7
2025
£
500
2025
£
500
2024
£
:
John Moores Foundation
LCVS Community Impact Fund
LCVS Skelton Charity
Liverpool City Council- Local
Neighbourhood Fund
-
-
-
-
11,700
-
-
276
11,700
-
-
276
11,700
2,000
1,563
4,724
PH Holt Foundation - 15,000 15,000 10,000
= 27,476 27,476 29,987
3. Expenditure on charitable activities
Direct Support& Total Total
Charitable Governance 2025 2024
Expenditure Costs
£ £ £ £
To advance Islamic religion through the
Provision offacilities forthe advance of
education, recreation and leisure time
21,110 18,462 24,352 21,894
a. analysed as follows:
2025 2024
Direct charitable expenditure: £ £
Building running costs 8,450 7,112
Sessional fees 12,240 10,165
Equipment 420 1,185
21,110 18,462

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LIVERPOOL SOMALI COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025

Support&governance costs: £ £
Office costs 1,288 1,115
Insurance 118 118
Accountancy 1,007 960
Professional Fees 360 720
Depreciation 469 469
Loss on Disposal - 50
3,242 3,432
Total expenditure on charitable
activities
24,352 21,894

£24,167 (2024: £18,602) of the above expenditure is restricted expenditure

b. Staff Costs

There were no employees during the year end 318 March 2025 (2024: none)

The Trustees are not remunerated for their services.

No out-of-pocket expenses were reimbursed to trustees in the year

4. Tangible fixed assets

Tangible fixed assets
Equipment Total
£ £
Cost
Balance at 1*April 2024 30,655 30,655
Additions - -
Disposals - -
Balance at 318t March 2025 30,655 30,655
Accumulated Depreciation
Balance at 1SApril 2024 27,762 27,762
Charge forthe year 469 469
Disposals - -
Balance at 318t March 2025 28,231 28,231
Net BookValue at 31% March 2025 2,424 2,424
NetBookValueat31stMarch2024 2,893 2,893

There were no material commitments at the year end.

All fixed assets are used in the direct charitable activities of the organisation.

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LIVERPOOL SOMALI COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315? MARCH 2025

5. Debtors

2025 2024
£ £
Prepayments 450 430
6. Creditors: amounts falling due within one year
2025 2024
£ £
Accruals 1,007 960
7. Analysis ofnet assets between funds
2025 Tangible
Fixed Net Current Total
Assets Assets
£ £ £
Unrestricted Funds
General Fund 49 1,202 1,251
Restricted Funds
Big Lottery Fund Grant—Awards for All 46 - 46
John Moores Foundation 5,941 5,941
Liverpool City Council- Local
Neighbourhood Fund . . .
LCR Cares 735 - 735
LCVS Community Impact Fund - 3,120 3,120
LCVS Skelton Charity 762 - 762
P H Holt Foundation 836 11,993 12,829
2,379 21,054 23,433
Totals 2,428 22,256 24,684

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LIVERPOOL SOMALI COMMUNITY

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025

2024 Tangible
Fixed Net Current Total
Assets Assets
£ £ £
Unrestricted Funds
General Fund 60 (1,564) (1,504)
Restricted Funds
Big Lottery Fund Grant—Awards forAll 62 - 62
John Moores Foundation - 4,807 4,807
LCR Cares 774 - 774
LCVS Community Impact Fund 952 - 952
Liverpool City Council- Local
Neighbourhood Fund
4,724 4,724
Liverpool Mutual Homes 3,120 3,120
P H Holt Foundation 1,045 4,640 5,685
2,833 17,291 20,124
Totals 2,893 15,727 18,620

8. Unrestricted Funds

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----- Start of picture text -----
Movements in the year
2025 Reserves at income Expenditure Reserves at
Beginning of the End of
Year Year
£ £ £ £
General Fund (1,504) 2,940 185 1,251
Movements in the year
2024 Reserves at income Expenditure Reserves at
Beginning of the End of
Year Year
£ £ £ £
General Fund (532) 2,320 (3,292) (1,504)
----- End of picture text -----

General Fund is used to finance the charity’s general activities and core costs as outlined in the Trustees’ Report.

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LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 315’ MARCH 2025

9. Restricted Funds

Movements in the year
2025 Reserves at Income Expenditure Reserves at
Beginning of the End of
Year Year
£ £ £ £
0
Big
Lottery
Fund Grant
ig
Lottery
Fund
Grant —
Awards forAll
62 - (16) 46
John Moores Foundation 4,807 11,700 (10,566) 5,941
LCR Cares 774 - (39) 735
LCVS Skelton Charity 952 - (190) 762
weCommunityImpact 3,120 () 3,120
Liverpool City Council 4,724 276 (5,000) -
Local Neighbourhood Fund
Liverpool City Council— - 500 (500) -
Winter Fuel Grant
P H Holt Foundation 5,685 15,000 (7,856) 12,829
20,124 27,476 (24,167) 23,433
Movements in theyear
2024 Reserves at Income Expenditure Reserves at
Beginning of the End of
Year Year
£ £ £ £
Albert Hunt Trust 244 - (244) -
Big Lottery Fund Grant—
Awards forAll
83 . (21) 62
Elizabeth Rathbone
Charitable Trust
819 ° (819) :
John Moores Foundation 1,342 11,700 (8,235) 4,807
Liverpool City Council-
Local Neighbourhood Fund
4,724 4,724
LCR Cares 814 - (40) 7T4
LCVS Skelton Charity - 1,563 (611) 952
moveCommunityImpact 1,820 2,000 (700) 3,120
Liverpool Mutual Homes 50 - (50) -
P H Holt Foundation 3,567 10,000 (7,882) 5,685
8,739 29,987 (18,602) 20,124

These are monies given to the charity to be spent at the discretion of the Board of Trustees for specific charitable purposes, as follows:

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LIVERPOOL SOMALI COMMUNITY NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 3157 MARCH 2025 eeePR Ee TEAR ENDED 31°) MARCH 2025

Albert Hunt Trust — Contribution towards core costs

Big Lottery Fund Grant — Awards for All — Contribution towards ‘Welcome! Advice and support’ project

Elizabeth Rathbone Charitable Trust — Contribution towards running costs of the community centre

John Moores Foundation — Contribution towards salary and rent costs

LCR Cares — To provide food aid, phone advice and contribution towards overheads, volunteer costs and sessional staff costs to continue delivery of hot meals.

LCVS Skelton Charity - Contribution towards essential office/IT Equipment

LCVS Community Impact Fund — Contribution to fund project “Financial and social welfare advice and advocacy”

Liverpool City Council Local Neighbourhood fund - Contribution towards running costs Liverpool Mutual Homes — Contribution towards the purchase of equipment.

Liverpool City Council Winter Fuel Grant — Contribution towards the gas and/or electricity bill.

P H Holt Foundation — Contribution towards Refurbishment of Kitchen Facilities, also, advice services programme and to cover running costs and volunteer expenses at the centre.

10. Related Party Transactions

11. Operating Lease Commitments

Financial commitments under non-cancellable operating leases relating to property lease of 57 Granby Street, Liverpool L8 2TU, was renewed on 1% November 2024 for twenty four months and this will result in the following payments falling due at 315 March 2025. 2025 2024 Operating leases which expire: £ £ Due in one year 5,400 3,010

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