2025-03-31-accounts

Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

WIRRAL CHRISTIAN MEDIA LIMITED

Registered Charity number 1116164

TRUSTEES/DIRECTORS REPORT and STATEMENT OF FINANCIAL ACTIVITIES

PERIOD 1[st] APRIL 2024 to 31[st] MARCH 2025

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

TRUSTEES REPORT FOR THE PERIOD 1[st] APRIL 2024 TO 31[st] MARCH 2025

CHARITY INFORMATION

Contact address

Wirral Christian Media Limited, 122 Mill Lane, Greasby, Wirral CH49 3AR

Registered Office

122 Mill Lane, Greasby, Wirral CH49 3AR

During the period the Trustees were:

N R Polden, A Hollinshead-Jones, D Higham, P McGrath, V Edwards

During the period the Secretary was:

David Higham

Bankers

HSBC, 99-101 Lord Street, Liverpool L2 6PG

Objects

The objects of the Trust are to advance the Christian Faith by means of promoting and undertaking Christian radio broadcasting in the Wirral and other parts of the United Kingdom.

Principal Acts

During the period, the registered company continued full-time community radio broadcasting as “Flame CCR” on DAB+ to Merseyside, and also web-cast via www.flameradio.org and major internet portals, and linked to Facebook.

Small Company provisions

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the trustees on 19[th] January 2026 and signed on their behalf.

N R Polden ….. Director

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

REVIEW OF THE DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS.

Major events in the year

• Continuation of 24x7 local community radio broadcasting, as Flame CCR, plus web-casting worldwide.

Review

Flame CCR maintained its office and studios at St Paul’s Road Mission continued DAB+ community radio broadcasting covering all of Liverpool, most of Wirral and some areas beyond. These broadcasts were also webcast worldwide.

Significant achievements

• Maintaining good contacts with people and churches within our coverage area. Many people approaching us for interviews and for broadcasting their music and personal stories.

• Maintaining Flame CCR (Christian & Community Radio) quality reliable 24x7 radio broadcast with limited recourse to audio back-up and extremely few losses of transmission. Digital radio (DAB+) broadcasting from Liverpool continued on the Liverpool DAB multiplex (C-DSP licence). Digital radio, gives 21[st] Century good sound quality.

• Maintaining 24x7 webcasting through the whole year. Note that webcasting gives 21[st] Century good sound quality. Maintaining a downloadable APP helps listeners access the webcasting with 4-G mobile phones and smart speakers.

• Maintaining a “home” studio for programme recording and remote broadcasting..

• Having a diversity of programme types, with interesting speech content, has been complimented by a significant number of people. We have over 60,000 mp3 music tracks in our computer-based music library and hymnal (plus 7,000 archived), with a wide variety of genres (Christian and secular). We also have over 4,800 hours of mp3 programmes for broadcast plus 2,000 hours archived. The remote control of playout, transfer of audio files remotely and remote investigation of technical problems are positive advantages.

• Invitations for Flame to participate in local events and for Flame personnel to give talks to local interest groups

• Having 150 hours of programmes (ones unique to Merseyside) available as podcasts.

• Maintaining website using WordPress giving information about Flame, a broadcasting schedule, access to simulcasting and to listen again, news and contact points, as well as a donations capability.

• Providing great enjoyment and sense of purpose and fulfillment to a set of volunteers. Feedback from listeners indicates that Flame is appreciated and the labour is worthwhile. Flame has brought together a wide variety of personalities who get on well together.

• Keeping financially afloat in a very difficult monetary climate with a dearth of grants and sidelining of religious activities.

• Using the new reception area (“green room”) for discussion, rest area and manager’s work area; adjacent to studios 1 and 2.

Key commitments – programming

• 24 hour output comprised 85% music/speech content (target 70%) and 86% was Christian (target 80%).

• Speech output included national news (weekdays, networked) and local weather/traffic, daily devotionals, weekly sports focus, drama, Chat Room interview; also local heritage, Bible readings, Bible teaching and people’s stories. Local events (church and community) are advertised and prayers about national & international events/disasters are added to the end of each news.

• An automated play-out system maintained logged programme output 24 hours per day and our programme schedule is detailed on our website. 27% of our broadcast programmes (excluding repeats) are original (produced by the Flame team) or live (target 29%). 90% of our total broadcast is produced by the Flame team, including repeats (target 50%). Most of our live programmes are recorded and polished for subsequent repeat broadcasts.

Key commitments - social gain

(a) the provision of sound broadcasting services to individuals who are otherwise under-served ... the station serves the Christian community on Wirral (and beyond) who welcome a family friendly and Christian voice in the airwaves.

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

(b) the facilitation of discussion and the expression of opinion ... we broadcast programmes which provide discussion and we encourage free expression of opinion. We include local people’s stories. A controversial Christian view is expressed on mainstream topics.

(c) the provision of education or training to individuals not employed by the person providing the service ... unemployed people are involved. Volunteers are welcome, both long and short term.

(d) the better understanding of the particular community and the strengthening of the links within it ... programmes feature people from local churches, we advertise local church and community events, and we are involved in local inter-church activities and co-ordination meetings.

Key commitments – access and participation

Volunteers from the local community have the opportunity to participate in the operation of the station as presenters, administrators and managers. Some of our regular broadcasters are registered disabled, all ages of people are involved. Our website indicates ways in which volunteers (from the North West) can help us.

Key commitments – accountability to the target community

Management reports are kept of programme output and internet listenership. Our website maintains an up-to-date broadcasting schedule and the state of our broadcasts. We encourage listeners and local church leaders/key church members to give feedback on our programmes. People bumped into make positive comment with no complaints. Our facebook page also details our programmes.

Volunteer inputs ... 20 volunteers, 220 hours/week total (over 20 hours/week each from 3 key volunteers). In the year we have brought 1 new broadcaster to air and 20 guests have been interviewed. Our studio premises are rentfree (St Paul's Road Mission Church). Our website is maintained, along with e-mail capability and web hosting by Charterhost at cost, as voluntary support. Our accounts were prepared by the Station Manager.

Note that Ofcom requires a statement of the year’s volunteer time calculated on the basis of Ofcom rates, this comes to £166,778 (comprising £105,087 for 4 managers and £61,691 for 16 volunteers). This is not included in the accounts. Volunteers are not paid.

Significant difficulties

• Raising financial support in a deprived local area. Few grant opportunities are open to us.

• Limited to voluntary effort because of financial constraints. Difficulty in finding skilled people from the younger generation with the time to volunteer.

• We need more volunteers to build liaison links with churches and organizations that are now within our vastly increased broadcasting area.

• However DAB+ is giving good quality reliable broadcasting, and is a great improvement on our previous Medium Wave (Hence, after a long wait, the DAB+ licence approval for Merseyside in 2023 was very welcome). DAB+ is proving to give good coverage of Merseyside and far better reliability and sound quality- hence making Flame CCR much more viable for listeners.

Audience research

• not formally done but simple informal contact with friendly listeners and supporters is encouraging.. We also have over 800 followers on facebook and 500 on twitter.

• Web-casting stayed around 8,000 hours gross per month from 500 IP addresses with over 2/3 being in UK. Peak IP addresses = 24. Note that determination of the number of listeners compared to IP addresses is imprecise due to the way service providers use the internet. However the number of listening hours is a reasonable indication.

• 2,700 accesses/year (1,100 hours) to our podcasts (LISTEN AGAIN)

Financial support ... 80% of our income came as subscriptions and donations from individuals and churches (including gift aid), and some came from grants. Gifts “in kind” ( materials) have been grossed up and included in our income. The studio was rent-free (gift in kind of £4,000, not included in the accounts). Our policy is that volunteers are not remunerated (expenses only being paid). Volunteer time (not included in accounts) of £167,000 is calculated on the basis of Ofcom standard rates for volunteer hours (time spent in the studio and also at home).

Stock.

• Music library comprising music tracks, some purchased, mostly gifts

• Programme library comprising radio programmes, some created locally and some imported free of charge..

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

Creditors.

We only have internal debts. These are

• Director’s Loans (interest of £1,318 waived on these loans)

• ➢ Norman Polden long term radio set up loan since 2001.

• ➢ Norman Polden “short-term top-up” loan to meet cash flow crises.

• Note that St Paul’s Road Mission has waived the deferred heat and light costs (since 2009). Wirral Christian Media now pays for its share of gas & electricity.

Expenditure corresponded to £5 per hour broadcast. We broadcast in a needy area and keep our total expenditure to a minimum.

Plans for the future (2025/2026)

• Encourage download and use of the APP to increase the number of internet listeners and listening hours

• Support local service provider Liverpool DAB who are licensed by Ofcom.

• Encourage listeners outside of DAB coverage to use internet.

• Build our support base in the local area (going slow, need more)

• Continue use of social networking to increase awareness

• Build a stronger management team.

• Continue to improve our technical equipment

The charity’s future is dependent on our supporters, our team and the existing trustee loan. We believe that the above actions will build the team and, in time, increase our support.

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES

I report on the annual accounts of the Charity for the year ended 31[st] March 2025

Respective responsibilities of trustees and examiner.

As the charity’s trustees you are responsible for the preparation of accounts; you consider that the audit requirement under of 43(2) of the Charities Act 1993 (the Act) does not apply. It is my responsibility to state, on the basis of procedures specified in the General Directions given by the Charity Commissioners under section 43(7)(b) of the Act, whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners. An examination includes a review of the accounting records kept by the charity trustees and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s statement

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

1. which gives me material cause to believe that in any material respect the requirements ▪ to keep accounting records in accordance with section 41 of the Act; and ▪ to prepare accounts which accord with the accounting requirements of the Act have not been met; or

2. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

The accounts have been drawn up as a going concern, although the charity has net assets it is trading at a loss and is dependent on the continued support of the creditors long term. The major creditors understand that these liabilities are due to premises and transmitter set up and the charity will trade out of this deficit.

1. Further to review and interpretation of the Financial Statements, I am satisfied that the financial statements are free from any material misstatement and that they represent a true and fair view of the accounts for the previous period and furthermore I am satisfied that any queries which were identified during my review have been fully resolved.

Jeremy Mulvihill MBS, CPA, CIPFA, Dip IFRS Certified Public Accountant & Internal Auditor.

[th] January 2026

c/o 122 Mill Lane, Greasby, Wirral CH49 3AR

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

Profit and Loss Account for the year ended 31 March
2025
	2025 £	2024 £
Turnover (Income)	25,596	28,305
Cost of sales	-5,795	-9,395
Gross profit ( Income)	19,801	18,910
Administrative Expenses	20,923	49,038
Other operating income	0	5,401
Operating profit / loss	-1,123	-24,727

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

Balance Sheet as at 31 March 2025

Balance Sheet as at 31 March 2025
		2025 £		2024 £
Fixed Assets
Intangible assets (note 3)		44,831		41,587
Tangible assets (note 4)		8,039		15,388
		----------		'----------
		52,870		56,975
Current Assets
Cash and Bank and In Hand	17		18
Creditors
Amounts falling due in one year (note 5)	0		-34,414
	'----------		'----------
Net current liabilities		17		-34,396
		'----------		'----------
Total assets less current liabilities		52,887		22,579
Creditors
Amounts falling after more than a year (note 6)		-68,773		-78,758
Provisions for liabilities		0		-2,924
		'----------		'----------
Net current liabilities		15,886		-59,103
Capital and Reserves
Profit and Loss account		15,886		-59,103
		'----------		'----------
Shareholder’s funds		15,886		-59,103

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The member has not required the company to obtain an audit in accordance with section 476 of the Act.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.

N R Polden ….. Director ….. Approved by the board on 19[th] January 2026

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

Statement of Changes in Equity

	Share	Share	Revaluation	Profit &	Total £
				Loss
	Capital	Premium	Reserve	account
Equity at 1st April 2023	0	0	0	-31,452	-31,452
Loss for the financial year	0	0	0	-27,651	-27,651
Loss on revaluation of assets	0	0	0	0	0
Other comprehensive income for the year	0	0	0	0	0
	'----------	'----------	'----------	'----------	'----------
Total comprehensive income for the year	0	0	0	-27,651	-27,651
	'----------	'----------	'----------	'----------	'----------
At 31st March 2024	0	0	0	-59,103	-59,103
At 1st April 2024	0	0	0	-59,103	-59,103
Profit / Loss for the financial year	0	0	0	-1,123	-1,123
	'----------	'----------	'----------	'----------	'----------
At 31st March 2025	0	0	0	-60,226	-60,226

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

NOTES TO THE ACCOUNTS

1. Accounting policies

Basis of preparation … The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

Turnover … Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Intangible fixed assets … Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

Tangible fixed assets … Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Freehold buildings over 50 years Leasehold land and buildings over the lease term Plant and machinery over 5 years Fixtures, fittings, tools and equipment over 5 years

Creditors … Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

Taxation … The company is a charitable organisation and as such is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

Provisions … Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

2. Employees

Average number of persons employed by the company 0 (2025) 0 (2024)

Note that Ofcom requires a statement of the year’s volunteer time calculated on the basis of Ofcom rates, this comes to £167,000 (comprising £105,000 for 4 managers and £62,000 for 16 volunteers). This is not included in the accounts. Volunteers are not paid.

3. Intangible fixed assets (Stock)

Recorded music and produced programmes (in audio form) are prepared by team members and are put into “stock” (valued at 83p/minute) and depreciated as “intangible fixed assets”. Music gifts (as mp3s for example) are also put into “stock” (valued at 48p/track) and depreciated as “intangible fixed assets”.

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Wirral Christian Media Limited

Notes to the Accounts for the

Year ended 31 March 2025

Equipment and sundry items provided as gifts are also put into “assets” and depreciated as “intangible fixed assets”. Thia stock is being written off in equal instalments over its estimated life of 5 years. Stock is assessed yearly and out of date stock removed.

s assessed yearly and out of date stock removed.
Cost	£	£
at 1st April 2024	427,004
stock additions - programmes created & gifts	11,357
stock additions - music gifts	204
	------------
at 31st March 2025	438,565
Amortisation
at 1st April 2024	364,172
provided during year	8,317
	------------	------------
at 31st March 2025	372,489	66,076
Net book value at 31st March 2025		44,831
Net book value at 31st March 2024		41,587

The stock (media and programme library) is being written off in equal instalments over its estimated life of 5 years.

4. Tangible fixed assets Buildings, media and equipment

Cost	£	£
at 1st April 2024	64,346
Additions	2,514
Equipment revaluation (value = £2,981 on 31 March 2025)	-2,834
	-----------
at 31st March 2025	64,026
Depreciation
at 1st April 2024	48,958
Charge for the year	2,090
	-----------
at 31st March 2025	51,048
Net book value at 31st March 2025		8,039
Note : reduced by equipment revaluation on 31st March
Net book value at 31st March 2024		15,388
. Creditors : amounts falling due within one year
		2025	£	2024 £
St Paul’s Road Mission (deferred gas & electricity)			0	34,414

5. Creditors : amounts falling due within one year

Note … Wirral Christian Media has started to pay for gas & electricity and St Paul’s Road Mission has agreed to vaive this deferred amount.

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Wirral Christian Media Limited Notes to the Accounts for the Year ended 31 March 2025

6. Creditors : amounts falling due after one year

. Creditors : amounts falling due after one year
	2025 £	2024 £
Director loan – Norman Polden, long term radio set up loan	50,593	50,593
Director loan – Norman Polden, short term loan	18,180	18,178
Accounts adjustment	0	9,987
	-----------	-----------
	68,773	78,758

7. Revaluation reserve

. Revaluation reserve
	2025 £	2024 £
At start of year	0	0
Gain (loss) on revaluation of programmes	0	0
	-----------	-----------
At end of year	0	0

DETAILED PROFIT AND LOSS ACCOUNT

This schedule does not form part of the statutory accounts

2025

2024

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Wirral Christian Media Limited

Notes to the Accounts for the Year ended 31 March 2025 Sales (Income) Advertising and Sponsorship Subscriptions (monthly and single) (individuals and organisations) Donations Broadcast Access Fees Grants Gift Aid Fundraise, events, merchandise TOTAL INCOME Cost of sales DAB Liverpool Internet webcasting Podcasting via website Media in year Equipment sundries Equipment hire Software System support Team Team expenses Travel and subsistence (management) Donations to others Premises costs Rent (studio & antenna) Premises improvements (fixtures and fittings) Antenna electricity Studio electricity & gas Remote studios electricity and heat General administrative expenses Telephone and internet Bank charges Licences Insurances Subscriptions Repairs and maintenance Sundries Depreciation Legal and professional costs - accountancy fees Marketing TOTAL EXPENDITURE Amortisation of intangibles Other operating income

10 0 9,372 9,593 7,100 10,674 2,015 1,550 3,136 3,000 3,962 3,488 1 0 25,596 28,305 1,650 1,650 0 851 530 317 833 470 641 556 740 2,160 456 97 945 3,295 5,795 9,396 2,512 5,254 537 2,627 126 0 3,175 7,881 0 0 730 1,632 405 1,465 2,083 3,211 1,760 4,978 6,308 3,141 1,711 63 77 3,232 4,150 1,229 1,343 75 105 0 0 1,174 593 8,914 7,979 2,090 3,847 1,200 1,200 567 578 ---------- ---------- 26,719 37,189 41,780 21,245 0 5,401

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