REGISTERED COMPANY NUMBER: 03030362 (England and Wales)

REGISTERED CHARITY NUMBER: 1050226

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Community By Nature Limited

Page

Report of the Trustees

1

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

to

9

Notes to the Financial Statements

10

to

16

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

The Charity's main aim is to enhance the wellbeing and life chances of children and adults in areas of deprivation in Sefton and surrounding local authorities by encouraging participation in community learning and support, play and forest school.

Significant activities

The charity strives to achieve its aim by providing the following services:

- Community training and support activities including youth activities.

- Play and forest school sessions, events and programmes for children and young people;

- Play and forest school training and support;

The trustees have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing its aims and objectives.

Volunteers

The charity is grateful for the efforts of its volunteers who are involved in all service provision. It is estimated that over 2,000 volunteer hours were provided during the year. The charity offers training and progression opportunities to volunteers.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

2025 marked our 30th Birthday as a charity and reaching this amazing milestone is testament to the hard work, determination and commitment from all staff, volunteers and trustees of our charity over the years. We look forward to the next 30 years!

We faced a challenging year financially with limited funding which depleted our reserves, however with with hard work, determination and help from our partners and supporters we have managed to rebuild and quickly get back on track. We continue to thrive as a trusted community hub providing essential and critical support for the most vulnerable people in our community who are living in food and fuel poverty as the cost-of-living crisis continues.

Our holiday provision, play activities/trips out with a healthy meal for local vulnerable children has been hugely successful with families reporting this as a lifeline as they struggle to afford food and activities for their children in the holidays.

Given the ongoing prevalence of food and experiential poverty for children in our neighbourhood, we have continued our increased offer of afterschool play and youth provision, facilitating activities, trips out and a healthy meal on additional term time evenings and weekends. We continue to facilitate our weekly welcome space sessions offering wellbeing workshops mindfulness/meditation, gentle exercise, advice keeping warm/reducing bills and nutritious lunches for adult community members.

We continue to offer an ongoing range of community activities including community learning programmes, social groups for residents experiencing loneliness and isolation and struggling with mental health, large family events, afterschool clubs, youth groups, residentials, parent and toddler groups, social group for young adults with disabilities to develop skills and build in confidence and resilience.

Given the current financial climate and demand we continue to find funding more scarce and increasingly difficult to access. This year we received funding from Sefton CVS, PH Holt, the Steve Morgan Foundation, National Lottery, HAF, Sefton Council, Community Foundation, GrantScape, Asda and FullNinety Sports Management towards our community activities for all ages. All these funding streams are invaluable to us.

Following the release of our LJMU research report demonstrating the significant impact our forest school/outdoor learning projects have on young peoples' confidence/resilience, aspirations and life chances, we have seen a huge increase in demand for our forest school provision and training which is a valuable source of income.

I would like to thank all our staff and volunteers for their hard work over the past year and for remaining committed and focused in challenging times. I would like to thank our committee for their valued advice and support over the past 12 months. We sadly lost two valued committee members and friends this year - John Webb and Rita Knight. This is a huge loss to our Charity and to us all personally. Their commitment, hard work and advice and friendship is missed by us all every day.

Embedded in the heart of the local community our community centre is a hive of activity and essential support which is hugely valued, respected and trusted by community members of all ages. We look at the future with optimism and enthusiasm as we expand our services and our reach.

FINANCIAL REVIEW

Principal funding sources

The principal funding sources are grants from external funding bodies, local authorities and associated local government agencies together with income generated from play and forest school provision, community support services, training, room hire and other charitable activities.

Reserves policy

The trustees have reviewed the reserves of the charity.

Unrestricted Reserves:

a) to provide funds which can be designated to specific projects to enable these projects to be undertaken at short notice; and

b) to cover administration fund raising and support costs without which the charity could not function.

The trustees consider it prudent that unrestricted reserves should be sufficient

a) to avoid the necessity of realising fixed assets held for the charity's use; and

b) to cover 3 months' administration, fund raising and support costs.

The trustees continue to monitor and review reserves, continually seeking to identify and develop opportunities for new sources of income.

FUTURE DEVELOPMENTS

The trustees have considered continuity of the charity for a period of 12 months from the date of approving the accounts. Operational and cash flow activity is reviewed and monitored by the board of trustees on a regular basis and, with new sources of funding secured, the trustees are confident of ensuring continued provision of the services provided by the charity. The charity will continue to develop its core activities particularly its community, play and forest school provision and training.

The trustees and management continue to seek and develop opportunities to work with similar minded organisations to expand its activities throughout the local area.

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

Applications for trusteeship are sought by advertisement. A trustee is appointed at a general meeting having been recommended by a serving trustee and appropriate notice to members eligible to vote has been given. A simple majority of members eligible to vote is required to appoint a trustee.

At the first Annual General Meeting all the trustees retired from office and were re-elected if they wished to continue. At every subsequent Annual General Meeting, one third of the trustees are subject to retirement by rotation. Trustees serve for a three year period and may be re-elected for a further three years.

Organisational structure

The number of trustees shall not be less than three, and until otherwise determined by a General Meeting more than ten.

The trustees meet six times a year to review strategy and performance, to look at budgets and finances and operating plans of the Charity.

Induction and training of new trustees

New trustees receive information packs about the charity showing the previous year's financial statements; various officers' reports; business plans; and organisational structure. Trustees will obtain training by experience of various functional committee meetings.

Wider network

The charity continues to play an active part in all aspects of play and forest school provision for children and young people and of play and forest school training in the local area. In addition, the charity facilitates a range of community support services for the local neighbourhood.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have reviewed the controls in place and are satisfied that the risks mentioned above are minimised.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Company number

03030362 (England and Wales)

Registered Charity number

1050226

Registered office

40-42 Hertford Road

Bootle

Merseyside

L20 7DH

Trustees

J D Brett

D Egan

K O'Brien

J Webb (resigned 27.11.24)

Ms R Knight (resigned 27.3.25)

Ms A Farrell

Ms H Parker (appointed 14.11.24)

Independent Examiner

V & R Accountancy Services Limited

Chartered Certified Accountants

Cropton House

Three Tuns Lane

Formby

Merseyside

L37 4AQ

Solicitors

Black Norman

67/71 Coronation Road

Crosby

Liverpool

L23 5RE

Bankers

HSBC Bank Plc

197 Stanley Road

Bootle

Liverpool

L20 3DX

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees (who are also the directors of Community By Nature Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-	select suitable accounting policies and then apply them consistently;

-	observe the methods and principles in the Charity SORP;

-	make judgements and estimates that are reasonable and prudent;

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the board of trustees on 12 November 2025 and signed on its behalf by:

J D Brett - Trustee

Independent examiner's report to the trustees of Community By Nature Limited ('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.

G J Rummens FCCA

V & R Accountancy Services Limited

Chartered Certified Accountants

Cropton House

Three Tuns Lane

Formby

Merseyside

L37 4AQ

12 November 2025

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

2

5,164

-

5,164

235

Charitable activities

5

Play and forest school provision

50,101

114,517

164,618

245,324

Other trading activities

3

2,500

-

2,500

2,942

Investment income

4

598

-

598

568

Total

58,363

114,517

172,880

249,069

EXPENDITURE ON

Charitable activities

Play and forest school provision

128,479

84,926

213,405

232,449

NET INCOME/(EXPENDITURE)

(70,116

)

29,591

(40,525

)

16,620

RECONCILIATION OF FUNDS

Total funds brought forward

107,473

26,193

133,666

117,046

TOTAL FUNDS CARRIED FORWARD

37,357

55,784

93,141

133,666

31.3.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Tangible assets

10

13,204

15,594

28,798

26,875

CURRENT ASSETS

Debtors

11

10,646

8,000

18,646

15,246

Cash at bank and in hand

16,066

32,190

48,256

92,505

26,712

40,190

66,902

107,751

CREDITORS

Amounts falling due within one year

12

(2,559

)

-

(2,559

)

(960

)

NET CURRENT ASSETS

24,153

40,190

64,343

106,791

TOTAL ASSETS LESS CURRENT LIABILITIES

37,357

55,784

93,141

133,666

NET ASSETS

37,357

55,784

93,141

133,666

FUNDS

13

Unrestricted funds

37,357

107,473

Restricted funds

55,784

26,193

TOTAL FUNDS

93,141

133,666

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 12 November 2025 and were signed on its behalf by:

J D Brett - 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.

Play equipment

-

20% on cost

Fixtures and fittings

-

10% on cost

Motor vehicles

-

10% on cost

Office equipment

-

10% 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.	DONATIONS AND LEGACIES

31.3.25

31.3.24

£

£

Donations

5,164

235

3.	OTHER TRADING ACTIVITIES

31.3.25

31.3.24

£

£

Room hire income

2,500

2,942

4.	INVESTMENT INCOME

31.3.25

31.3.24

£

£

Deposit account interest

598

568

5.	INCOME FROM CHARITABLE ACTIVITIES

31.3.25

31.3.24

Activity

£

£

Forest school training

Play and forest school provision

36,538

44,381

Grants

Play and forest school provision

128,080

200,943

164,618

245,324

Grants received, included in the above, are as follows:

31.3.25

31.3.24

£

£

Sefton CVS

8,500

8,500

Steve Morgan Foundation

22,193

-

WEA/ESF

-

25,000

National Lottery

18,890

68,065

PH Holt Foundation

11,000

8,000

Holiday and Activities Food Programme

28,000

31,500

Asda

2,000

-

Merseyside Youth Association

-

2,250

Frank Rogers

-

5,000

Liverpool Environment Fund

-

14,988

Community Foundation

23,834

14,650

Sefton Council

100

20,000

Police Crime Fund

-

2,990

GrantScape

12,563

-

FullNinety Sports Management

1,000

-

128,080

200,943

6.	SUPPORT COSTS

General

support

Governance

Finance

costs

costs

Totals

£

£

£

£

Play and forest school provision

92

28,458

2,460

31,010

7.	NET INCOME/(EXPENDITURE)

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

31.3.25

31.3.24

£

£

Depreciation - owned assets

7,186

6,274

8.	TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

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

9.	STAFF COSTS

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

31.3.25

31.3.24

Charitable activities

3

3

Management and administration

1

1

4

4

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

10.	TANGIBLE FIXED ASSETS

Fixtures

Play

and

Motor

Office

equipment

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

19,464

37,221

25,990

67,182

149,857

Additions

-

859

8,250

-

9,109

At 31 March 2025

19,464

38,080

34,240

67,182

158,966

DEPRECIATION

At 1 April 2024

19,464

29,721

7,797

66,000

122,982

Charge for year

-

3,314

3,424

448

7,186

At 31 March 2025

19,464

33,035

11,221

66,448

130,168

NET BOOK VALUE

At 31 March 2025

-

5,045

23,019

734

28,798

At 31 March 2024

-

7,500

18,193

1,182

26,875

11.	DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

8,000

4,600

Other debtors

10,646

10,646

18,646

15,246

12.	CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

52

-

Other creditors

1,547

-

Accruals and deferred income

960

960

2,559

960

13.	MOVEMENT IN FUNDS

Net

movement

At

At 1.4.24

in funds

31.3.25

£

£

£

Unrestricted funds

General fund

107,473

(70,116

)

37,357

Restricted funds

BBC Children In Need

18,193

(2,599

)

15,594

National Lottery

-

18,890

18,890

PH Holt Foundation

4,000

4,300

8,300

Holiday Activities and Food Programme

4,000

4,000

8,000

Sefton CVS

-

5,000

5,000

26,193

29,591

55,784

TOTAL FUNDS

133,666

(40,525

)

93,141

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

58,363

(128,479

)

(70,116

)

Restricted funds

Steve Morgan Foundation

22,193

(22,193

)

-

BBC Children In Need

-

(2,599

)

(2,599

)

National Lottery

18,890

-

18,890

PH Holt Foundation

11,000

(6,700

)

4,300

Holiday Activities and Food Programme

28,000

(24,000

)

4,000

Asda

2,000

(2,000

)

-

Sefton CVS

8,500

(3,500

)

5,000

Sefton Council

100

(100

)

-

Community Foundation

23,834

(23,834

)

-

114,517

(84,926

)

29,591

TOTAL FUNDS

172,880

(213,405

)

(40,525

)

Comparatives for movement in funds

Net

movement

At

At 1.4.23

in funds

31.3.24

£

£

£

Unrestricted funds

General fund

70,859

36,614

107,473

Restricted funds

BBC Children In Need

43,207

(25,014

)

18,193

National Lottery

2,980

(2,980

)

-

PH Holt Foundation

-

4,000

4,000

Holiday Activities and Food Programme

-

4,000

4,000

46,187

(19,994

)

26,193

TOTAL FUNDS

117,046

16,620

133,666

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

Incoming

Resources

Movement

resources

expended

in funds

£

£

£

Unrestricted funds

General fund

48,126

(11,512

)

36,614

Restricted funds

BBC Children In Need

-

(25,014

)

(25,014

)

WEA/ESF

25,000

(25,000

)

-

National Lottery

68,065

(71,045

)

(2,980

)

PH Holt Foundation

8,000

(4,000

)

4,000

Holiday Activities and Food Programme

31,500

(27,500

)

4,000

Sefton CVS

8,500

(8,500

)

-

Frank Rogers

5,000

(5,000

)

-

Liverpool Environment Fund

14,988

(14,988

)

-

Merseyside Youth Assciation

2,250

(2,250

)

-

Sefton Council

20,000

(20,000

)

-

Community Foundation

14,650

(14,650

)

-

Police Crime Fund

2,990

(2,990

)

-

200,943

(220,937

)

(19,994

)

TOTAL FUNDS

249,069

(232,449

)

16,620