COMPANY REGISTRATION NUMBER 05289119 THE COMMUNITY CHURCH IN THE NORTH-WEST OF ENGLAND FINANCIAL STATEMENTS 31 MARCH 2025 Charity Number1107226 D SMITH ASSOCIATES LTD 14 Yellow House Lane Southport Merseyside PR8 1ER
The Community Church in the North West of England Contents Page Trustees, Report Independent Examiner's Report statement of Financial Activities (including Income and Expenditure Account) io Comparative Statement of Financial Activities (including Income and Expenditure Account) 11 Balance Sheet 12-13 Notes to the Financial Statements 14-20 The following pages do not form part of the statutory accounts: Detailed Statement of Financial Activities (including Income and Expenditure Account) 21-22
The Community Church in the North West of England Company No. 05289119 Trustees, Report For The Year Ended 31 March 2025 The trustees present their report and the financial statements for the year ended 31 March 2025. Objectives and Activities Aims and Objectives The object of the Community Church is to fulfill the aims and objectives contained in the Declaration of Trust and primarily include,. To advance the Christian Faith in accordance with the Statement of Beliefs appearing in the Schedule contained within the Trust document. This activity is carried out in the County of Merseyside and in other parts of the United Kingdom or the world, as the Trustees may from time to time think fit. b) To relieve persons who are in conditions of need or hardship or who are aged or sick and to relieve distress caused thereby. To promote and fulfill such charitable purposes beneficial to the community. Public Benefit How our activities deliver public benefit The charity carries out a wide range of actlvitles in pursuance of its charltable aims. The trustees consider that these activities, summarised belowi provide benefit both to those who worship a part of The Community Church and to the wider community The following details some of the actions and achievements that have taken place during this year to fulfill the objects of the trust. The Family Life Centre continues to serve as a focal point for many of our midweek activitles. The following are some of the activities that have taken place at The Family Life Centre during the period of this report.. Counselling * Community Events * Funerals * Alpha Courses Youth Club * Kids, Events * Senior Citizens * Life Groups Social Gatherings * Evangelism Training * Connect Group gatherings Healing Rooms * Hospltality * Leadership Training * Ministers Meetings Weddings * Membership courses * Conferences * Concerts Ministries meetings * Workshop and Training Courses * Sublets Worship Events * Teaching and Equipment * Prayer & Praise Meetings The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission's guidance on public benefit. Achievements and Performance Main Achievements Our Conference Director Ali Rothwell has seen The Family Life Conference Centre rentals increase and develop during the last year as well as the refurbishment of a number of rooms Our new website, developed by Toby Essex is now up and running Toby was a former intern in the church who is using his I.T. skills to oversee this and be involved in the media and student work now that he has graduated. .CONTINUED Page I
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued The Youtube channel for the church "The Community Church online" remains a popular resource for people to keep in touch with all that we are continuing to do. Content continues to include our Sunday sermons, 'Testaminutes', thoughts for the day, praise and worship items and other interviews and stories. In addition there are a number of teaching videos and links to other helpful resources on our website. We have continued to promote through our social media, other initiatives and developments within Christian organisations in the U.K. and beyond. We trust it helps the church maintain a world focus and keep in touch, with what God has been doing in our related churches. With this in mind we encouraged member5 of the church to attend "World Watch" a conference hosted by Ministries Without Borders at All Nations Church in Cardiff in November. Here, people had opportunity to hear and be inspired about the advance of the gospel around the world During the year our'Help Fund,, made possible through the generous giving of the church, has been able to support and encourage a number of people who have been in need or hardship. 3 people., Graham Burke, Lyn Rose and Mirlam Smith, continue to oversee the applications for help and the distribution of funds, vl. Playaways our weekly parent and toddler group ran throughout the year and created some additional events e.g. 'Coffee & Colouring, in the Summer and for parents to take advantage of during the holidays with their young children it is a valued group within our local community and part of our outreach. At Edge Hill University we were able to attend the Freshers Falr event and establish contact with the students seeing many come through to visit the church and be involved in Blueprints our student group headed up Harry Pickett. The venue"Alpine Bar, in Ormskirk continued to be a venue for outreach and connection to the student body. Various events like quiz night and 'bear & carols, were held during the year During the year the student / young adult5 of the Church went away on a 'Young Adults, Conference organised by Ministries Without Borders and hosted at Cefn Lea and led/coordinated by our own Harry Pickett. Ministries Without Borders hosted a National Youth Event at Cefn Lea in October called 'Ransomed'. This drew together 11-16 year olds from around the country for an inspiring time of worship, teaching and fellowshlp. There has been a continuation of various teaching themes during the year e.g. Looking afresh at who Jesus is through the 'I am" statements in the gospel of John - with follow up sessions in our midweek groups. The Family Life Centre building is a blessing but requires a great deal of attention. Although we have had some small grants there is a need for a further lottery application grant that Harry Picket will look into and make application to secure funding to prevent the destruction of the historic fabric of the building. In the Summer we were once again able to host for 2 weeks a mission team from Youth With A Mission (YWAM/ Dunamis) from Brazil. During this time they were able to proclaim the gospel on the streets in the town centre, door knocking, vislting Edge Hill and other secondary schools in the area. These teams are overseen by Keith and Mel Whittaker and have been a great encouragement in the church. .CONTINUED Page 2
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Main Achievements - continued xiv. Another evangelistic event hosted was our December'Breakfast with Santa,. James and Jess McGlynn helped co-ordinate a superb team of helpers (many from Edge Hill University) and deliver an excellent morning where food, fun and faith were shared together with a packed housel xv. During the year, two successful work days were held to decorate and do some maintenance work on the premises - with many areas being painted, cleaned and items repaired. This type of ongoing care and maintenance is crucial in the church. xvi. We have continued with the contactless payment system. Despite costs it certainly provides a good alternative for people to sow financially. xvii. During the year we continued our internship programme launched an internship programme, seeing Thaddeus Copper and Kathy Chapman complete their year with us and move into full time employrnent, Ethan Carre joined the programme in September 2024 with a focus on media, and supporting the youth and young adults.This internship programme was funded through a special offering and monies remaining from the previous year xviii Thanks to a grant from the local community we were able to fund a Summer family funday outreach event at the Family Llfe Centre that saw over 400 people in attendance. xviiii. Following damage to the roof after a storm, critical and essential works on the building we will have to be carried out and a period of tenders and quotes has been initiated for the work to be completed in the Summer / Autumn of 2025, A special note: In the Summer of 2024 there was a tragedy in the town of Southport with 3 young girls killed and many injured. This event was obviously worldwide news and the media descended on the town. In conjunction there was a riot in Southport that escalated into other riots around the country- rnany with racial undertones. In the light of the tragedy we received a financial gift fro Mlnistries Without Borders this has funded a range of activities and opportunity to show care and support for the local community and residents of Hart street area where the attack took place. For example around Valentines Day a team of people went in the early hours of the morning and distributed a heart shaped balloon for each and every home- this greatly blessed and encouraged the residents. Additional Note PLANS FOR THE FUTURE 2025 - 2026 Continue the internship programme in the church for 2025/26 this will require taking offering for internship costs. We will explore the possibility of receiving interns from those who were formerly on the YWAM/ Dunamis school of ministry. This will involve us applying to become a sponsor organisation with the home office this allowing us to issue religious worker / support worker visa opportunity. 2. We will look to introduce a quarterly booklet/ magazine 'Rhythms" this will provide opportunity to keep everybody in touch with what is going on in the life of The Church and form the basis of a welcome booklet for visitors to Church or to distribute for a new contacts. 3 We will endeavour to launch the Kintsugi Hope Course possibly at Edge Hill , or based out of the Family Life Centre We will look to welcome back a Dunamis / YWAM mission team in the Summer of 2025 to support us in our outreach. .CONTINUED Page 3
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Additional Note - continued Our aim will be to widen the use of Alpha beyond the 3 in a year we usually run. host a course at Edge Hill and this extend 6. We will look at widening the base of deacons within The Church during the year whilst increasing the number of people who serve and volunteer. We will encourage students and the church to be at One Voice a MWB gathering at A.N.C Cardiff in August and be involved at a young adults event planned for February 2026 at Cefn Lea in Wales We will explore the possibility of a mission trip in 2026 to follow up on the successful mission trip to Romania in 2025 this will help us keep a world focus to our mission. We will look to host events throughout the coming yearthat provide people for fellowship, fun, share food and hear about faith including regular Sunday lunches, a quiz night, carol celebration 10. We will look to cultivate and develop the prayer life of the church to gather together to seek the Lord. increasing opportunities I l. Groups like Natterjacks, walking group and the Games group will be encouraged to continue with an 'outside' focus, 12., Following receipt of a grant, we will look to launch a group at the Family Life Centre called 'Kaleidoscope" that will support O to 4 year old SEND children and parents. This will be led by Helen Rimmer who has part-time support for two years plus money for equipment as a result of the grant.. 12. Further grant applications will be essential for the repairs of the building and to support other fresh initiatives that will take place through the church, 13: We will continue to offer support and encouragement into the Hart Street area of Southport especially with invites to events like a Family Funday , Easter and Christmas events. 14., we will look to host some teaching events under the banner of "Deeper"_these Sessions will help people have a biblical view and look at issues that wouldn't normally be covered on a Sunday morning it would include topics like Sexuality, Gender, science v Faith , Neurodiversity 15., As part of responding to prophetic words we will look continue to have evening set aside for praise and Worship. Inviting people to 'Enter In" to the presence of God with no other agenda 16,. Due to some severe storms, there has been damage caused to the Family Life Centre. This will require major urgent works to repair and replace the side and rear elevation. Funding will be through a special offering from the congregation. Financial Review Page 4
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Reserves Policy There are a variety of reasons as to why the charity requires financial reserves. l. As the Community Church owns a building facility The Family Life Centre - there is a need to accumulate a fund that will contribute towards the ongoing repair, restoration and refurbishment of the Family Life Centre. Even at the completion of the phased approach these work5, there will still be a need for an accumulation of funds for ongoing repairs. 2. The Church wants to reach out into other areas of our region. As a result funds will be required to support the promotion, development and provide the necessary infrastructure for the work of future congregations / evangelistic initiatives. 3. In furthering the aims of the trust there may well be a need to purchase other facilities and resources and our desire to avoid loans and debt wherever possible Level of Reserves On an ongoing basis the charity aims to have a minimum of one month anticipated expenditure in hand (this amounts to around £13,500 per month). The roof and fabrlc of the building will require significant sums over the course of time, A full schedule of works will be developed for the building but there may at times ne need for large amounts to repair and restore areas of this grade two listed building. Items that will need attending include Phase 2 roof repairs / window replacement l interior decoration I drainage and stonework restoration. Maintaining Reserves In anticipation of building demands, a set amount of Income Is set aslde Into reserves each month for building repairs and restoration. The charity will also aim to set aside finance to enable the support of people and projects where necessary in the furtherance of the trust aims. Monitoring and Review Through the administrator and treasurer, funds will be monltored and should there ever be an excessive amount of money being held it will be brought to the attention of the Trustees who will decide on any use of the available funds. Risk Management The Trustees have examlned the major strateglc, buslness and operatlonal rlsks which the charity faces and confirm that systems have been established to enable regular reports to be produced so that the necessary steps can be taken to lessen these risks. 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 1985. The Church was established under a trust deed dated 26 September 1984 as The Southport Community Church. This trust deed was superseded by a revised deed dated 15 April 1996 under the name of The Community Church in Southport & West Lancashire (1057579). In order to deal with expanding work and operation the new charitable trust has been opened "The Community Church in the North West of England (1107226), During the year there have been no changes made to the Trust Deed. .CONTINUED Page 5
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Governing Document - continued ORGANISATION a) The Community Church is not an independent organisation but part of a network of churches in the UK and abroad known as 'Ministries Without Borders" Support, guidance and oversight remains through our apostle Keri Jones who leads this grouping of churches and ministries. There is no legal or financial obligation to be a part of this network. Locally, the church is led by elders - David Gregg, Geoffrey Grice, Mike Rothwell and Harry Pickett (May 2024)- appointed and recognised by our apostle Keri Jones Other departments of the church are led by gifted volunteer members of the congregation who in turn report to the leadership team, Various people head up areas of service like children's and youth work, hospitality, welcome teams and stewarding. All those working and serving in areas of children, youth and vulnerable adults are church members and have either been DBS checked or are in the process of being checked where appropriate. This area of safeguarding is overseen by Keith Whittaker and Helen Rimmer b) The church meets weekly on Sunday mornings at The Family Life Centre Southport and then midweek the church gathers in smaller gatherings called 'connect groups, around the region. The administration of the church activlties is based at The Famlly Llfe Centre. In this base Amanda Carr is our Administrative Director (full-time), Paul Ashcroft- Site Caretaker(full-time), Alison Rothwell -conference Co-ordinator / Administrative Assistant (Part-time), Bonnie Pickett works part-time overseelng Playaways (Our Parent toddler group) and Sunday School., Harry Pickett was on staff as our student/young adults worker /co-ordinator of grants and media oversight - but came into eldership during the year24125 c) The church has remained with a membership of approximately 140 adults and children Trustee Selection Methods When there is a need to add to the number of trustees the following steps are taken;_ Prospective trustees are approached about the possibility and then the expectations, responsibilities and liabilities are explained, This is accompanied with the booklet from the Charity Commission giving detailed explanation about these matters. During the duration of Trusteeship, there is a distribution of any relevant literature to trustees that the church receives from the charity commission. If there were any relevant seminars we become aware of, that would benefit the organisation, then we would resource the trustee to attend on our behalf - giving feedback upon their return. Reference and Administrative Details Trustees Mrs A Rothwell Mr Geoffrey Grice - Chairperson Mr David Gregg - Secretary Mr Harry Pickett Mr M Rothwell Mr C B Charnock Mr John Sutton-smith Page 6
The Community Church in the North West of England Trustees. Report (continued) For The Year Ended 31 March 2025 Charity Number 1107226 Company Number 05289119 Principal Address The Family Life Centre Ash Street Southport Merseysisde PR8 6JH Independent Examiner D Smith Associates Ltd D Smith Associates Ltd 14 Yellow House Lane Southport Merseyside PR8 IER Page 7
The Community Church in the North West of England Trustees, Report (continued) For The Year Ended 31 March 2025 Small Company Rules This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006. The trustees, report was approved b the board of trustees and signed on its behalf by.. Mr Geoffrey Grice Trustee 2211212025 Page 8
The Community Church in the North West of England Independent Examiner's Report to the Trustees of The Community Church in the North West of England For The Year Ended 31 March 2025 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 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 Since the Company's gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, 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.. l. 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 accountlng requlrements 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. D Smith Associates Ltd 2211212025 14 Yellow House Lane Southport Merseyside PR8 IER Page 9
The Community Church in the North West of England Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Unrestricted Restricted funds funds Total funds Total funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities.. Charitable Activity Investments Other 235,380 56,049 291,429 212,167 346 610 38,281 346 610 38,281 2,351 888 42,218 56,049 330,666 257,624 274,617 EXPENDITURE ON: Raising funds Charitable activities: Charitable Activity Goverance Costs Support Costs Other Resources Expended (7,728) (7,728) (9,149) (136,419) (30,587) (167,006) (167,675) (69,945) (69,945) (68,750) (58,236) (58,236) (38,497) 40 (272,328) (30,587) (302,915) (284,031) 2,289 25,462 27,751 (26,407) NET INCOME/(EXPENDITURE) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward 2,289 25,462 27,751 (26,407) 715,201 23,061 738,262 764,669 TOTAL FUNDS CARRIED FORWARD 17 717,490 48,523 766,013 738,262 The notes on pages 14 to 20 form part of these financial statements. Page 10
The Community Church in the North West of England Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2024 Unrestricted Restricted Total funds funds funds Notes INCOME AND ENDOWMENTS FROM: Donations and legacies Charitable activities: Charitable Activity Investments Other 188,145 24,022 212,167 2,351 888 42,218 2,351 888 42,218 233,602 24,022 257,624 EXPENDITURE ON: Raising funds Charitable activities., Charitable Activity Goverance Costs Support Costs Other Resources Expended (9,151) (9,149) (140,287) (27,388) (167,675) (68,750) {68,750) (38,497) (38,497) 40 40 (256,645) (27,386) (284,031) (3,364) (26,407) NET (EXPENDITURE)/INCOME (23,043) NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward (23,043) (3,364) (26,407) 738,244 26,425 764,669 TOTAL FUNDS CARRIED FORWARD 17 715,201 23,061 738,262 The notes on pages 14 to 20 form part of these financial statements. Page 11
The Community Church in the North West of England Balance Sheet As At 31 March 2025 2025 2024 Unrestricted Restricted Total funds funds funds Total funds Notes FIXED ASSETS Tangible Assets 13 693,862 693,862 693,862 693,862 693,862 693,862 CURRENT ASSETS Debtors Cash at bank and in hand 14 1,536 78,580 1,536 9,076 78,580 42,353 80,116 80,116 51,429 Creditors: Amounts Falling Due Within One Year 15 (7,965) (7,965) (7,029) NET CURRENT ASSETS (LIABILITIES) 72,151 72,151 44,400 TOTAL ASSETS LESS CURRENT LIABILITIES 766,013 766,013 738,262 NET ASSETS 766,013 766,013 738,262 FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds 48,523 23,061 717,490 715,201 TOTAL FUNDS 17 766,013 738,262 Page 12
The Community Church in the North West of England Balance Sheet (continued) As At 31 March 2025 For the year ending 31 March 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. On behalf of the board Mr Geoffrey Grice Mr David Gregg Trustee 22/1212025 Trustee The notes on pages 14 to 20 form part of these financial statements. Page 13
The Community Church in the North West of England Notes to the Financial Statements For The Year Ended 31 March 2025 l. General Information The Community Church in the North West of England is a company limited by guarantee, incorporated in England & Wales, registered number 05289119 and registered charity number 1107226. The registered office is 2. Accounting Policies 2. 1. Basis of Preparation of Financial Statements The financial statements 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 l January 2019) Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006, The charitable company is a Public Benefit Entity as defined by FRS 102. 2.2. Incoming Resources Income details are as below: 2.3, Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment105ses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases,. Freehold Leasehold Fixtures & Fittings Land is recorded at cost Assets are recorded at cost 150/0 reducing balance 2.4, Cash and Cash Equivalents Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts. 3. Income from Donations and Legacies 2025 Unrestricted Restrlcted funds funds Total funds Donations and gifts Gift aid Grants Other 306 21,820 306 23,039 26,787 241,297 1,219 26,787 28,043 213,254 235,380 56,049 291,429 Page 14
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 2024 Unrestricted Restricted Total funds funds funds Donations and gifts Gift aid Grants Other 446 27,198 446 28,848 1,650 160,501 22,372 182,873 188,145 24,022 212,167 4. Investment Zncome 2025 2024 Unrestricted Unrestricted funds funds Bank interest receivable 610 888 5. Other Income 2025 2024 Unrestricted Unrestricted funds funds Rental and other income from property Family Life Centre 7,800 30,481 6,840 35,378 38,281 42,218 Net Income/(Expenditure) The net income/(expenditure) is stated after charging/(crediting); 2025 2024 Gain/Loss on disposal of tanglble flxed assets (40) Page L5
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 7. Analysis of Expenditure 2025 Grant funding of Support Activities activities costs undertaken (see note (see note directly 8) 9) Total Raising funds Cha ritable Activity Goverance Costs Support Costs 7,728 92,360 7,728 167,006 69,945 58,236 528 74,118 69,945 58,236 100,088 528 202,299 302,915 2024 Support Activities costs undertaken (see note directly 9) Total Raising funds Charitable Activity Goverance Costs Support Costs other Resources Expended 9,149 67,113 9,149 167,675 68,750 38,497 (40) 284,031 100,562 68,750 38,497 (40) 207,769 76,262 8. Grants Payable 2025 Grants to Individuals Support costs Total Charita ble Activity 528 528 1,056 2024 Grants to Individuals Support costs Total Charitable Activity Page 16
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 9. Support Costs 2025 Charitable Goverance Support Activity Costs Costs Total Employee costs Premises expenses General administration Interest payable Governance costs 74,118 74,118 48,670 12,908 154 66,449 48,670 9,566 3,342 154 66,449 74,118 69,945 58,236 202,299 2024 Other Charitable Goverance Support Resources Activity Costs Costs Expended Total Employee costs Premises expenses General administration Depreciation Interest payable Governance costs 100,562 100,562 30,398 10,890 (40) 130 65,829 (40) 207,769 30,398 8,099 2,791 (40) 130 65,829 100,562 68,750 38,497 10. Independent Examiner's Remuneration 2025 2024 Independent examination of the financial statements 1,200 1,200 ii. staff Costs Staff costs were as follows.. 2025 2024 Wages and salaries Social security costs Other pension costs 115,777 4,786 2,846 140,654 6,815 3,962 123,409 151,431 Page 17
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000. 12, Average Number of Employees Average number of employees during the year was: 7 (2024: 10) 13. Tangible Assets Land & Property Freehold Fixtures & Fittings Total Cost As at l April 2024 As at 31 March 2025 792,768 134,825 927,593 792,768 134,825 927,593 Depreciation As at l April 2024 As at 31 March 2025 142,276 91,455 233,731 142,276 91,455 233,731 Net Book Value As at 31 March 2025 650,492 43,370 693,862 As at l April 2024 650,492 43,370 693,862 L4. Debtors 2025 2024 Due within one year Trade debtors Other debtors 1,160 376 9,076 1,536 9,076 15. Creditors: Amounts Falling Due Within One Year 2025 2024 Taxation and social security Accruals and deferred income 4,840 3,125 7,965 2,856 4,173 7,029 Page 18
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 16. Pension Commitments The charitable company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charitable company in an independently administered fund. During the year the charge to the statement of financial activities in respect of defined contribution Schemes was £1,704 (2024.. £2,590). At the balance sheet date contributions of £NIL were due to the fund and are included in creditors. 17. Movement in Funds Asat31 March 2025 Asati April 2024 Income Expenditure Unrestricted funds General: General unrestricted fund Restricted funds Equipment Special Collections Grants Received 715,201 274,617 (272,328) 717,490 1,660 21,401 1,660 20,604 26,259 29,262 26,787 (30,059) (528) Total restricted funds 23,061 56,049 (30,587) 48,523 Total funds 738,262 330,666 (302,915) 766,013 Asat31 March 2024 Asati April 2023 Income Expenditure Unrestricted funds General: General unrestricted fund Restricted funds Equipment Special Collections 738,244 233,602 (256,645) 715,201 1,660 24,765 1,660 21,401 24,022 (27,386) Total restricted funds 26,425 24,022 (27,386) 23,061 Total funds 764,669 257,624 (284,031) 738,262 Page 19
The Community Church in the North West of England Notes to the Financial Statements (continued) For The Year Ended 31 March 2025 18. Transactions with Trustees The following trustees have been paid remuneration or have received other benefits from the charity or related entity.. Name of trustee Legal authority Remuneration Pension Contributions 2025 Total Governing document provision Mr David Gregg 50,507 1,142 51,649 During the previous year the following trustees have been paid remuneration or have received other benefits from the charity or a related entity: Name of trustee Legal authority Remuneration 2024 Total Governing document provision Mr David Gregg 50,775 50,775 No trustee expenses have been incurred. 19. Related Party Disclosures There have been no related party transactions in the reporting period that require disclosure, except for those disclosed in the Transactions with Trustees note. 20. Company limited by guarantee The company is limited by guarantee and has no share capital, Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1. Page 20
The Community Church in the North West of England Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 31 March 2025 2025 2024 Total funds Total funds INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Gift aid Grants Tithes and Offerings Special Collections 306 23,039 26,787 213,254 28,043 446 28,848 160,501 22,372 291,429 212,167 Charitable Activities: Charitable Activity Events 346 2,351 2,351 346 Investments Bank interest recelvable 610 888 610 888 other Rental and other income from property Family Life Centre 7,800 30,481 6,840 35,378 38,281 42,218 330,666 257,624 EXPENDITURE ON: Raising funds Speaker expenses Impact Team (4,770) (2,958) (7,728) (3,978) (5,171) (9,149) Charitable Activities: Charitable Activity Gifts Grants to individuals Wages and salaries Employers NI Employers pensions - defined contributions scheme Staff training (92,360) (67,113) (528) (70,056) (94,933) (1,761) (1,704) (2,590) (2,358) (1,278) (167,006) (167,675) .CONTINUED Page 21
The Community Church in the North West of England Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 31 March 2025 Goverance Costs Independent examiner's fees Professional fees Subscriptions Bank charges Trustees, salaries Trustees, NI Trustees, pension defined contribution schemes Management fees (1,200) (1,200) (34) (13) (2,108) (1,578) (154) (130) (45,721) (45,721) (4,786) (5,054) (1,142) (1,372) (14,800) (13,682) (69,945) (68,750) Support Costs Light and heat Water rates Repairs and maintenance Premises insurance other premises costs Computer software, consumables and maintenance Printing, postage and stationery Telecomrnunications (19,628) (11,869) (1,127) (1,124) (19,649) (9,472) (7,791) (7,144) (475) (789) (2,873) (2,234) (1,808) (1,567) (4,885) (4,298) (58,236) (38,497) other Resources Expended Loss on disposal of tangible fixed assets 40 40 (302,915) (284,031) 27,751 (26,407) NET INCOME/(EXPENDITURE) Page 22