The object of Liverpool Seafarers Centre as stated within the Articles of Association and for which the Charity is established for the public benefit is “to promote the spiritual, moral and physical welfare of persons who are or have been seafarers and their families”.
Daily, the team, to include both staff members and Volunteers, visit vessels berthed within our area of jurisdiction, introducing the service provision to all be it the hand of fellowship, a conversation, the opportunity for a run ashore or the supply of a basic commodity, be it for the vessel or personal use when shore leave is not possible due to operations, inspection, liaising with shore based representatives or some other reason. When in port it can be a very busy period for crew with duties to perform often which cannot be achieved when the vessel is at sea.
Crew welcome a visit, be it a different face, a conversation with someone from outside of the vessel and or its management, a listening ear being non-judgemental and on occasions in confidence. We all love to talk; crew are no different being able to exchange ideas and thoughts. Our Volunteers bringing a wealth of experience from a diverse skill set across many industries, given the time and encouragement are key to our success. Liverpool Seafarers Centre and the geographical area where vessels are berthed is renowned for its diversity and ability to meet the presented need, be it a spare part, top-up of provisions mainly fruit and vegetables, and or a simple shopping service. Crew do suffer with ailments, a trip to the local pharmacy, NHS Walk-In Centre, Hospital for something perhaps more acute or for dental treatment is all encompassed within our service provision. We continue with the oral hygiene initiative encouraging crew to take care of themselves which has demonstrated positive outcomes, some of which have been an add-on to personal wellbeing.
Local supermarkets are generous in their surplus food donations, ambient, chilled and frozen, all proving to be a welcome relief to crew on board, adding a little home comfort. So popular we are requested in advance if any donation can be delivered to a particular vessel. With pandemic restriction relaxed, some operating companies did for some months restrict shore leave, when uplifted, some introduced an embargo, shore leave ending at a particular time, even though the vessel was not sailing. Now with all that Covid introduced with restrictions imposed, some of which exists today, shore leave is encouraged to enhance lifestyle, general wellbeing and improve mental stability for each individual. No matter the vessel, presented as it is, remains a floating metal box heavily regulated through regular inspection together with the routine of maintaining accurate certification. For some shore leave is at a premium, due to the manifest of the day to day business of managing a vessel.
At the core of the business model is daily ship visiting. Seafarers do as the opportunity arise, visiting the centre, from which we offer an outreach to local supermarkets, a run to Liverpool city for some retail therapy and to experience the tourist attractions. On occasion a run to the football stadia is requested.
The importance of Ship Visiting is evidenced through the conversations with Seafarers whether it be on board vessel, whilst travelling in the minibus or within the centre, who cite loneliness, isolation, fatigue, monotony as common issues upon which they are challenged daily. A friendly listening ear can often relieve the burden of mental pressure. Allowing a Seafarer to smile following a remark or conversation, can momentarily relieve this burden. Much research has and continues to uphold the mental wellbeing of Seafarers resulting in online support and printed material being available. However this will not replace the human contact, much of which was lost in recent years following the pandemic; today our outreach continues to be well received.
None of our Mission in Ministry will be possible without the dedication from the staff members of Liverpool Seafarers Centre together with our Volunteers, who maintain and uphold the Christian Ethos. The Directors / Trustees acknowledge those who have and continue to support our activity and endeavours through the continuous supply of woolly hats, warm clothing, books and periodicals of interest, confectionary, cakes, children’s clothing, toys and jigsaws, all of which are given to Seafarers, with the message that they have been given to us to pass on with Love. Furthermore, new donors have come forward following the appeals through radio, press and social media and added to the gifts, all of which have been well received by crew.
The Directors / Trustees wish to place on record their grateful thanks to all individuals and groups, to include many parishes within the locality who most generously support our work with these donations.
For the retired Seafarer, who through age, personal reason or illness is no longer employed, a means through which communication is maintained with the numerous maritime associations of past shipping companies is offered by Liverpool Seafarers Centre. This may necessitate a home visit, which identifies a need, relieve loneliness or isolation or simply a befriending service. As a need is identified, practical assistance is offered and when necessary financial support through a discretionary grant, the replacement of household goods or a contribution towards funeral expenses can be made.
Our Deputy Manager was headhunted, relocating to take up a Crew Management role within the yachting sector. This has had a huge impact upon the day to day management of the charity. With some reorganisation the service provision has continued unabated, however it has proved to be a challenging time. Recognition to our staff and volunteer staff team together with the army of supporters who continuously supplied so many items which were distributed to the deserving Seafarers without whom this country, an island nation, would have potentially starved, we fully acknowledge with enormous thanks. Seafarers, heroically maintain the supply chains in the most demanding situations, ensuring that vital supplies are retained. We are encouraged through skill, dedication and often personal sacrifice Liverpool Seafarers Centre has, without doubt, fully responded and been key in honouring and the transformation the lives of those for whom we are called to serve.
The trustees present their annual report and financial statements for the year ended 31 March 2026.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
The object of Liverpool Seafarers Centre as stated within the Articles of Association and for which the Charity is established for the public benefit is
“to promote the spiritual, moral and physical welfare of persons who are or have been seafarers and their families”.
The centre pursues this object through the provision of facilities at the Centre in Waterloo and the Drop-in” Eastham Hub, through the establishment of a Chaplaincy team, Volunteers and staff, lead by the Chief Executive.
Whilst the direction and policies of the Centre are determined by the Trustees, who act in an honorary capacity and meet to monitor the affairs of the Centre, the Chief Executive has responsibility for the day to day running of the Centre.
Public Benefit
In view of the above it is the opinion of the Directors / Trustees that the charity continues to clearly pass the public benefit test.
The Directors / Trustees confirm that they have referenced the Charity Commission’s general guidance on public benefit when reviewing the Charity’s aims and objectives. Liverpool Seafarers Centre’s Trustees confirm they have compiled with the duty in section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission in determining the activities undertaken by the Charity.
General Data Protection Regulation (GDPR)
Legislation introduced in May 2018 ensured compliance with our data, all of which is maintained to a minimum. Liverpool Seafarers Centre is registered with ICO.
Strategic Report
The description under the headings “Achievements and Performance” and “Financial Review” meets company law requirements for the trustees to present a strategic report.
The Directors / Trustees’ primary objective is to deliver a first class service to all Seafarers as part of their Christian outreach, whilst at the same time, ensuring a sustainable financial position both now and for years to come. It is through the ecumenical partnership between the Apostleship of the Sea (Liverpool) and The Mersey Mission to Seafarers that this service delivery is achieved. Liverpool Seafarers Centre, a registered charity and company limited by guarantee, created by this partnership, is the vehicle through which both partners execute their committed objective.
Liverpool Seafarers Centre is the lifeline to all Seafarers, to include fishers, for whom the service is aimed, and who benefit from its delivery. The Trustees’ focus their attention on a geographical area to include The Port of Liverpool, Garston Docks, Birkenhead Docks, Tranmere Oil Terminal, Bromborough Dock, and the various berths within the Manchester Ship Canal.
Our strength has been the outreach to all Seafarers, for whom shore leave has not always been possible, fast turnarounds and or operations on board, through a planned programme of ship visiting. A visit from our Ship Welfare Visitor, is momentarily a relief from the monotony of work, loneliness, isolation and fatigue, all compounding upon the individual’s mental wellbeing. Mixed nationality’s on board also leads to difficulties for the individual which can result in abuse and or bullying, often not talked about for fear of recrimination. The personal contact with a Ship Welfare Visitor on board, in the centre or whilst travelling in the minibus remains to be well received. Travelling in the bus is a wonderful opportunity for an in-depth conversation either with a group or on an individual basis.
Liverpool Seafarers Centre’s vision is to uphold Seafarers and their family’s always ensuring support and empowerment, through raising the profile by whatever means is available. The Mission is to meet the welfare and wellbeing need of all Seafarers, to include mental health, their family and community in which they live, at home and or at sea. A year that changed the world forever and for the foreseeable future, has given opportunity for Liverpool Seafarers Centre to evaluate and develop its core service by
Ensure the welfare and spiritual need of all Seafarers is met through a programme of ship visiting.
Uphold the wellness and mental health awareness of Seafarers
Raise awareness of Seafarers, their value as individuals to the economy and the sacrifices they make, among the industry, the public at large
Be an active organisation within the maritime community and through positive communication highlight the big issues facing today’s Seafarers
Work collaboratively with kindred organisations
Inclusive, diverse, inspiring and supportive employer for the staff team, highlighting safety first, ensuring staff are sufficiently resourced and trained within their respective role
As a member of the International Christian Maritime Association (ICMA), Liverpool Seafarers Centre has signed its code of conduct stating it will:-
Show an unconditional love to the seafarer as a human being, created in the image of God, and a sincere respect for her/his personal values and beliefs;
Serve seafarers and their dependents of all nationalities, religions, cultures, language, sex or race;
Fight prejudice, intolerance and injustice of any kind;
Respect the diversity of ICMA Members and Churches and to develop that which unites them;
Respect the loyalty of those engaged in maritime ministry to their particular ecclesiastical discipline and tradition and refrain from proselytising seafarers;
Co-operate with persons, organisations and institutions, Christian or non-Christian, which work for the welfare of seafarers.
As with all our service provision, with the foundation firmly rooted within Christian principles, we all uphold the ethos by which we offer our services unconditionally. At the core of everything we do is unconditional love surrounding the Mission and Ministry to all from across the world, regardless of belief, nationality or rank. This statement has been tested to the core following the invasion of Ukraine by Russia, with emotions running high, often with the outpouring of grief, impartially we have supported both nationalities, who are often part of the crew compliment on the same ship. As mentioned on a recent visit to a vessel, “we are small in number but one family together”, was the uninitiated comment received from a Russian Seafarer.
The Trustees Report and Financial Statement is for the accounting period, 1 April 2025 – 31 March 2026. Incoming resources from charitable activities for the year amounted to £518,330 (2025 £515,470) and expenditure amounted to £598,345 (2025 £522,871) with gains on investments of £16,999 (2025 £4,976) resulting in a deficit of £63,016 (2025 deficit £2,425) to be deducted from the reserves brought forward of £615,894. At 31 March 2026 unrestricted reserves stood at £552,878, of which £248,342 is held under investment and cash reserves stood at £42,049 (2025 £35,815). The charity's free reserves amounted to £552,878 (2025 £615,894).
Reserves policy
Liverpool Seafarers Centre is supported, where necessary, by the Apostleship of the Sea (Liverpool) charity no 224664 and The Mersey Mission to Seafarers charity no 220793, to underwrite the operating cost. The Trustees of The Mersey Mission to Seafarers acknowledge that following application to the Trustees of the Apostleship of the Sea (Liverpool) the agreement was amended from a 50 / 50 split to a 60 / 40 split. This remains in place today however is under review to ensure the continuance of Liverpool Seafarers Centre into future years.
Going Concern
Liverpool Seafarers Centre is dependent on the financial support of both the Apostleship of the Sea (Liverpool), Charity No 224664 and The Mersey Mission to Seafarers, Charity No 220793. Both organisations have indicated their willingness to continue this support for the foreseeable future. For this reason, it continues to adopt the going concern basis in preparing the financial statements. For this period, the Trustees have adopted an examination as opposed to an audit. The Trustees will review this decision for future years.
The Port Levy continues to operate. If all owners / charterers are to participate, this will give a continuous income stream reducing the liability to both the Apostleship of the Sea (Liverpool) and The Mersey Mission to Seafarers. Under the auspices of MLC 2006, ship owners and charterers have a responsibility to support and contribute towards Seafarers Welfare. As a welfare provider, Liverpool Seafarers Centre submits a request for payment on departure, based upon the gross tonnage of the vessel, to the appointed Agent, who in turn collects the Levy and reimburse Liverpool Seafarers Centre. Discussions are on-going with Peel Ports to manage the Port Levy on behalf of Liverpool Seafarers Centre, who has a system in place to raise invoices, the Port Levy will appear as an additional charge, which will be collected and reimbursed to Liverpool Seafarers Centre. Funds received will be project specific, affording the vessel operators a tangible outcome.
The Eastham drop-in centre continues to be a well-used resource. Offering a homely comfortable venue in which all can relax to enjoy the peace and lack of regulation away from the vessel. As Directors / Trustees, we must acknowledge the support received from St Mary’s Paris Church and Churches together in Bromborough.
The Directors / Trustees have assessed the major risks to which the charity is exposed and are satisfied that the systems adopted are suitable to mitigate exposure to major risk.
Investment policy
In 2019 the Trustees invested a sum of £250,000 being accrued income over recent years. This investment is managed by City Asset Management Limited, itself regulated by the Stock Exchange and Financial Conduct Authority. Updates are received on a quarterly basis. In the implementation of the investment policy, the Trustees follow the Charity Commission guidance for investment of charitable funds. Income by way of dividend is reinvested within the portfolio. The Trustees have agreed on a policy of medium risk, over the period of the investment being a minimum of 5 years, however the level of risk level is under constant review.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
The past four years has been a most difficult time for everyone with our daily lives and routines having changed due to the pandemic which imposed restrictions, of which some have become the new norm. As we adapt to these changes, life must continue to ensure that the world’s supply lines remain intact. Seafaring and ultimately the Seafarer is key in this and we, Liverpool Seafarers Centre will continue with its endeavours to ensure the delivery a first class service to all, irrespective of rank or belief. Seafarers too have had to accommodate new regulation, some of which have impacted heavily. Improvements in accessing medical care for both minor injury and repeat prescriptions remains a priority, local A&E departments now offer a new service for same day minor injuries, which has proven to be a bonus for Seafarers where time ashore is at a premium due to faster turnarounds.
The mental wellbeing of Seafarers is now being recognised, due primarily to the WHO, IMO and ILO who have identified the problem exists. Shipping companies are supportive of the initiatives being driven by welfare providers. Liverpool Seafarers Centre through its staff members and the assistance of a Clinical Psychologist, through training to identify a need, will support and signpost any individual or group of Seafarers to an appropriate resource. Should this not be possible due to lack of time or operations on board, information will be passed to colleagues in subsequent ports. Liverpool Seafarers Centre through its membership of ICMA is well placed in this regard.
In March 2020, Liverpool Seafarers Centre was selected to receive surplus food from a local supermarket – this proved so successful that through Foodshare, short dated food items to include, bread, dairy products, fruit and vegetables together with bakery items and biscuits are donated by 5 individual supermarkets. This continues to be well received by crew on board, often to the disappointment of some when the supply is minimal.
Liverpool Seafarers Centre has maintained its status, whilst not necessarily through any awards, the verbal and written comments continue to be well received, mentioning Liverpool Seafarers Centre a beacon of excellence. With the staff team supported by dedicated Volunteers Liverpool Seafarers Centre has met its objective. Not being complacent, there is always more to do, it is now appropriate to revisit plans placed on hold during and the immediate following Covid-19.
It remains the intention to create a Seafarers Welfare Drop-In Hub within the Port of Garston in addition to a facility within Birkenhead Docks and to extend the facility at QE11 Dock, Eastham. The facility at Eastham is housed within a building which was shared, the previous tenant has relocated. An opportunity now exists to take over the whole building affording an enhanced facility and outreach to all vessels berthing within the Manchester Ship Canal.
Liverpool Seafarers Centre has undergone some minor remodelling – now is the time for a major internal refurbishment. This together with replacement vehicles will be the driver for a major fundraising campaign in the region of £500K. To address the vision, it will necessitate the recruitment of additional staff members and at the same time attract additional Volunteers.
Furthermore, within this model the priorities of the Chief Executive will change to be more management focused with the day-to-day management falling to the Deputy Manager prioritising on the front-line operation. With this model in place this will ensure that all statutory and legislative requirements of the Charity are met in a timely manner which at the same time ensure that the commitment of the Charitable Objective is met in full.
Liverpool Seafarers Centre will rise to the challenge to meet the presented need and support all Seafarers visiting the various Mersey Ports. This, together with an outreach to veteran Seafarers and their family, will ensure that Liverpool Seafarers Centre retains its standing and recognition in its service provision.
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. The charity applies the Charity Commission Governance Code.
The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:
Trustees are drawn from the Merseyside Area and most are already familiar with the practical work of the centre when appointed. Any new trustee will be encouraged to attend short training sessions to familiarise themselves with the charity and the context in which it operates.
Management
Day to day operational management is under the control of the Chief Executive. The Chief Executive ensures that the Board is kept up to date with any changes in legislation, rules and regulations which may affect the Charity.
Key management remuneration
Under the terms of FRS 102 SORP, the Chief Executive, to whom the day to day management of the charity is delegated by the Trustees, will fall within this category. In addition to salary and pension contributions, which are reviewed annually by the Trustees in December, the Chief Executive has the use of a motor vehicle, primarily to conduct the business of the charity, together with a mobile telephone. A fully expensed accident policy is in place.
The trustees' report was approved by the Board of Trustees.
I report to the trustees on my examination of the financial statements of Liverpool Seafarers Centre (the charity) for the year ended 31 March 2026.
Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.
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 that in any material respect:
accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.
the financial statements do not accord with those records; or
the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or
the financial statements 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 financial statements 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 financial statements to be reached.
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
Liverpool Seafarers Centre is a private company limited by guarantee incorporated in England and Wales. The registered office is 20 Crosby Road South, Waterloo, Liverpool, Merseyside, L22 1RQ.
The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
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, modified to include the investments held at fair value. The principal accounting policies adopted are set out below.
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Income from charitable activities includes income received under contract or where entitlement to the grant funding is subject to performance conditions. Income is recognised in the Statement of Financial Activities when the related services have been provided, income received in advance of those services being provided is deferred.
Income from trading activities, includes income from fundraising events and trading activities to raise funds for the charity. Income is recognised when earned and the charity is entitled to the receipt.
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
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.
Support costs are those that that assist the work of the charity but are not directly attributable to the charitable activities. Support costs include office costs, administrative payroll costs and governance costs which support the charity's activities. Where the support costs cannot be attributable to a direct activity they have been allocated to the costs of raising funds and charitable activities on a pro-rata basis.
Governance costs represent costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity.
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
Assets below £750 are not capitalised.
Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.
Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
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 instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
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, 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, 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 payments 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.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
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 ongoing 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.
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
No trustees were reimbursed expenses during the year
The average monthly number of employees during the year was:
Key management of the charity comprises of the Chief Executive. The remuneration of key management personnel was as follows:
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
At the reporting end date the charity had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:
The Liverpool Seafarers Centre receives financial support from the Mersey Mission to Seafarers and the Apostleship of the Sea (Liverpool), who jointly own the premises of Colonsay House from which the Charity operates.
During the year, Liverpool Seafarers Centre received financial support of £130,000 (2025: £100,000) from the Mersey Mission to Seafarers and £195,000 (2025: £150,000) from the Apostleship of the Sea (Liverpool). The Charity also paid rent of £35,000 (2025: £35,000) for the use of Colonsay House, split equally between the two organisations.
Liverpool Seafarers Centre provides management support to the Mersey Mission to Seafarers through the services of its staff. During the year, the trustees agreed to waive the accumulated balance of £118,210 due from the Mersey Mission to Seafarers, principally arising from historic salary recharges. The amount waived has been recognised as support provided to the Mersey Mission to Seafarers.
At 31 March 2026, £nil (2025: £95,425) was due from the Mersey Mission to Seafarers.
The charity had no material debt during the year.