REGISTERED COMPANY NUMBER: 08867700 (England and Wales)

REGISTERED CHARITY NUMBER: 1162051

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

SWANSIDE COMMUNITY CENTRE

Page

Report of the Trustees

1

to

2

Independent Examiner's Report

3

Statement of Financial Activities

4

Balance Sheet

5

to

6

Notes to the Financial Statements

7

to

12

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 March 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

To support the community of Swanside in developing social interaction, play, learning and physical activity. To provide a meeting place for the development of ideas that improve the community of Swanside. To create long term sustainable support for the community of Swanside.

Achievements and performance

Due to the continued rise of food and energy prices, Swanside has remained a vital service in Knowsley throughout the 2025 year. The continued support from the local council, local businesses and the local community has helped allow the centre continue its services.

The Centre celebrated its 10th year anniversary this year which involved many different events to acknowledge it's success over the years.

Further funding was secured from the National Lottery and also the Neighbourhood Lottery. The funds enable the centre to continue to employ various important roles to continue their services including a play coordinator, volunteer coordinator and caretaker. It also helps contribute towards the centre manager's salary, utility bills and the day to day running costs of the charity.

Continued support from Knowsley Council has remained a vital support to enable the Centre to continue supporting the local community. Separate funding from the local Council has again secured the Winter Wellness and Hardship Funds which continues to support the community with food hampers, warm clothing and food vouchers.

Swanside continued to support the community by offering help with food hardship, warm clothing and blankets, school uniforms, packed lunches, sign posting to relevant agencies, chaperone service, picking up prescriptions and hospital visits. This year, one of the groups at the centre introduced a repair shop which not only brought members of the community together it also allowed people to have their clothing or household items repaired when they can't afford to replace.

The centre was nominated for the Kings Award in 2025 and although wasn't successful were extremely honoured for the nomination.

Swanside continues to have strong links with social services, local services, care homes, local schools and families who may need extra support. It remains in good contacts with relevant agencies who signpost people in need to benefit from the centres services.

Without the help and support of the centre's volunteers, local councillors and the local community, Swanside would not be able to fulfil its much needed services around the community.

Public benefit

The trustees can confirm that they have complied with their duty to have due regard to the guidance on public benefit published by the charity commission in exercising their powers or duties.

FINANCIAL REVIEW

Reserves policy

The trustees aim to hold an amount in reserves at least equal to six months running costs of the centre to maintain operations in times of reduced revenues.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

Trustees are recruited based on skills according to the needs of the charity assessed by the existing trustees. Trustees must be appointed by a resolution of the other trustees. No external body is entitled to appoint trustees.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

08867700 (England and Wales)

Registered Charity number

1162051

Registered office

Willoughby Road

Huyton

Liverpool

Merseyside

L14 6XA

Trustees

Mrs I Doyle Trustee

Mrs M Edwards Treasurer

Mrs J P Owens Trustee & Development Manager

Ms D E Hannah Trustee (resigned 30.1.25)

Miss V J Scragg Trustee

Independent Examiner

Butterworth Barlow

Chartered Accountants

Butterworth Barlow House

10 Derby Street

Prescot

Liverpool

Merseyside

L34 3LG

FUNDS HELD AS CUSTODIAN FOR OTHERS

No funds or assets are held as custodian for others.

Approved by order of the board of trustees on 24 September 2025 and signed on its behalf by:

Mrs I Doyle - Trustee

Independent examiner's report to the trustees of Swanside Community Centre ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

1.	accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or

2.	the accounts do not accord with those records; or

3.	the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4.

the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Butterworth Barlow

The Institute of Chartered Accountants in England and Wales

Butterworth Barlow

10 Derby Street

Prescot

Merseyside

L34 3LG

24 September 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

-

176,363

176,363

202,720

Other trading activities

2

53,721

-

53,721

30,173

Total

53,721

176,363

230,084

232,893

EXPENDITURE ON

Other

111,236

151,619

262,855

232,773

NET INCOME/(EXPENDITURE)

(57,515

)

24,744

(32,771

)

120

Transfers between funds

10

18,765

(18,765

)

-

-

Net movement in funds

(38,750

)

5,979

(32,771

)

120

RECONCILIATION OF FUNDS

Total funds brought forward

136,927

28,780

165,707

165,587

TOTAL FUNDS CARRIED FORWARD

98,177

34,759

132,936

165,707

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

fund

fund

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

7

47,654

-

47,654

53,565

CURRENT ASSETS

Debtors

8

624

-

624

-

Cash at bank

58,225

34,759

92,984

122,249

58,849

34,759

93,608

122,249

CREDITORS

Amounts falling due within one year

9

(8,326

)

-

(8,326

)

(10,107

)

NET CURRENT ASSETS

50,523

34,759

85,282

112,142

TOTAL ASSETS LESS CURRENT LIABILITIES

98,177

34,759

132,936

165,707

NET ASSETS

98,177

34,759

132,936

165,707

FUNDS

10

Unrestricted funds

98,177

136,927

Restricted funds

34,759

28,780

TOTAL FUNDS

132,936

165,707

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

(a)	ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on 24 September 2025 and were signed on its behalf by:

Mrs J P Owens - Trustee

Mrs I Doyle - Trustee

Mrs M Edwards - Trustee

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

25% on cost, 10% on cost and 2% on cost

Computer equipment

-

25% on cost

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

2.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Fundraising events

2,820

10,687

Room hire

2,480

-

Clubs and events

48,421

19,486

53,721

30,173

3.	NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

31.3.25

31.3.24

£

£

Depreciation - owned assets

6,627

3,684

4.	TRUSTEES' REMUNERATION AND BENEFITS

31.3.25

31.3.24

£

£

Trustees' salaries

61,152

50,648

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 March 2025 nor for the year ended 31 March 2024.

5.	STAFF COSTS

The average monthly number of employees during the year was as follows:

31.3.25

31.3.24

Employee

6

4

No employees received emoluments in excess of £60,000.

6.	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted

Restricted

Total

fund

fund

funds

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

7,573

195,147

202,720

Other trading activities

30,173

-

30,173

Total

37,746

195,147

232,893

EXPENDITURE ON

Other

100,938

131,835

232,773

NET INCOME/(EXPENDITURE)

(63,192

)

63,312

120

Transfers between funds

126,008

(126,008

)

-

Net movement in funds

62,816

(62,696

)

120

RECONCILIATION OF FUNDS

Total funds brought forward

74,111

91,476

165,587

TOTAL FUNDS CARRIED FORWARD

136,927

28,780

165,707

7.	TANGIBLE FIXED ASSETS

Improvements

to

Computer

property

equipment

Totals

£

£

£

COST

At 1 April 2024

81,235

6,362

87,597

Additions

-

716

716

At 31 March 2025

81,235

7,078

88,313

DEPRECIATION

At 1 April 2024

28,220

5,812

34,032

Charge for year

5,962

665

6,627

At 31 March 2025

34,182

6,477

40,659

NET BOOK VALUE

At 31 March 2025

47,053

601

47,654

At 31 March 2024

53,015

550

53,565

8.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

624

-

9.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Social security and other taxes

6,886

4,698

Other creditors

-

5,409

Accrued expenses

1,440

-

8,326

10,107

10.	MOVEMENT IN FUNDS

Net

Transfers

movement

between

At

At 1.4.24

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

136,927

(57,515

)

18,765

98,177

Restricted funds

Restricted fund

28,780

24,744

(18,765

)

34,759

TOTAL FUNDS

165,707

(32,771

)

-

132,936

Net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

53,721

(111,236

)

(57,515

)

Restricted funds

Restricted fund

176,363

(151,619

)

24,744

TOTAL FUNDS

230,084

(262,855

)

(32,771

)

Comparatives for movement in funds

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.24

£

£

£

£

Unrestricted funds

General fund

74,111

(63,192

)

126,008

136,927

Restricted funds

Restricted fund

91,476

63,312

(126,008

)

28,780

TOTAL FUNDS

165,587

120

-

165,707

Comparative net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

37,746

(100,938

)

(63,192

)

Restricted funds

Restricted fund

195,147

(131,835

)

63,312

TOTAL FUNDS

232,893

(232,773

)

120

A current year 12 months and prior year 12 months combined position is as follows:

Net

Transfers

movement

between

At

At 1.4.23

in funds

funds

31.3.25

£

£

£

£

Unrestricted funds

General fund

74,111

(120,707

)

144,773

98,177

Restricted funds

Restricted fund

91,476

88,056

(144,773

)

34,759

TOTAL FUNDS

165,587

(32,651

)

-

132,936

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

91,467

(212,174

)

(120,707

)

Restricted funds

Restricted fund

371,510

(283,454

)

88,056

TOTAL FUNDS

462,977

(495,628

)

(32,651

)

11.	RELATED PARTY DISCLOSURES

MALVERN MUMS

Malvern Mums are a not for profit community organisation consisting of the centre's Trustees and other community volunteers.This organisation runs the centre's kids and youth clubs, receiving the attendance fees and paying the running costs.

Malvern Mums pays for room hire in order to run the clubs on an 'arms length' basis. Malvern Mums also make a contribution to the centre's running costs such as gardening and window cleaning.