2020-08-31-accounts - Christ Church Liverpool

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Trustees’ annual report (including Directors’ report) for the period

From: 1 September 2019

To: 31 August 2020

Charity name: Christ Church Liverpool

Charity registration number: 1125990

Company number: 06683037

Objectives and activities

	SORP reference
Summary of the purposes of the charity as set out in its governing document	Para 1.17	1. The advancement of the Christian faith for the benefit of the public in accordance with the Statement of Faith. 2. The relief of financial hardship, either generally or individually, of people through the provision of grants, goods or services.
Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts.	Para 1.17 and 1.19	1. Weekly church meetings and events 2. Grants to individuals and institutions
Statement confirming whether the trustees have had regard to the guidance issued by the Charity Commission on public benefit	Para 1.18	The trustees have had regard to the Charity Commission's guidance on public benefit in managing the activities of the charity.

Additional information (optional) You may choose to include further statements where relevant about:

	SORP reference
Contribution made by volunteers	Para 1.38	Volunteers are vital to a number of areas of church life. The trustees are incredibly grateful for the over 150 volunteers who serve with church activities including: - Welcoming visitors to church - Serving refreshments - Babies, childrens and youth work - Set up and set down of equipment - Musicians

Achievements and performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.	Para 1.20	Church Meetings Our church community is made up of people from all walks of life. We're ordinary people, who have been brought together because of Jesus. Together we listen to the Bible explained, we sing and we pray to God. We enjoy growing in knowing who God is and what he's done for us as revealed in the Bible, and expressing that through loving and serving others. We meet on Sunday Mornings for a church service, and we meet in smaller groups across Liverpool during the week. In addition to weekly church meetings and events which are open to the general public, key achievements and encouragements from the last 12 months have been identified as follows. The trustees would like to thank the church members who volunteer their time, talents & homes to enable these ministries. Connect Groups Connect groups are communities of people who meet weekly throughout Liverpool. Each group does things a bit differently but each looks at the Bible together and supports and prays for each other. There's normally about 10 people on average in a group. Being in a Connect group is an opportunity to live in community, to learn to love and support each other, and to learn about God together. Childrens Ministry It’s great to have lots of children as part of our church family and the children love joining in with our meetings; singing the songs, praying together, learning from the Bible and making new friends. Childrens groups run during Sunday services, teaching children about Jesus in a fun and age appropriate way. Childrens worker training mornings are held twice per year to help leaders keep the bible central in their groups.

The trustees are incredibly grateful to all the childrens group leaders and helpers who give up their time to teach the children. Student Ministry At Christ Church Liverpool, students meet, grow & love Jesus and His Church. We love having students in our church and seeing them grow in love for God and for others. The student team plan a year full of ways students can grow in faith + grow in being involved with all of church life. There's a weekly evening for Students to discuss the Bible - Central Connect, student lunches, a student weekend of events, and loads of training opportunities. Training Thursday Training We run a series of 3 week Thursday evening biblical and theological short courses where we look at applying the good news to our lives in various ways, with the help of in-house and guest speakers.

Liverpool Training Network CCL is part of a group of churches working together to provide outstanding intern, church worker, and assistant minister posts in the Liverpool City Region alongside strong theological training. Intern placements all contain a brilliant mixture of you being invested in, you serving others, and you gaining experience in a wide variety of areas. The intern year runs from the start of September until the end of June, with the optional addition of a funded mission trip or summer placement in a church abroad. Interns usually do the NWP Ministry Training Course, which over 1500 people have completed since it began 16 years ago, as well as bespoke on the job training. Interns who are interested in graduate-level theological study can access this through Union School of Theology’s Liverpool hub.

Exploring Christianity

An informal course that helps to explore some of the spiritual questions people have. Participants are given the opportunity to:

hear what answers God provides through the Bible
Ask any questions
Meet similar people exploring faith in an informal atmosphere
Look at the life of Jesus and see what difference this can make to our lives now.

Impact of COVID-19

Following the imposition of COVID-19 social distancing measures in March 2020 the trustees implemented a Coronavirus Action Plan.

Sunday meetings are now being streamed via Youtube while Connect Groups continued to meet using Zoom.

In periods where it was permitted under government guidelines, in-person Sunday gatherings have been held with a number of modifications to ensure everyone’s safety.

The trustees continue to review policy on organised gatherings on a regular basis as the virus situation evolves.

Our year in numbers:

138 members (2019: 152) with the reduction primarily due to the official resignation of our successful Walton church plant
Gained 500 subscribers on youtube in last year as we moved to online viewing. o Averaging 4000 views a month (despite still having physical services packed out)
o Around 500 hours of our programming watched each month
Our outreach amongst kids involves kids music videos reaching 7000 views this year
o When we first launched online we averaged 900 viewers per service as we were ahead of the curve in quality.
We started with summer gatherings in July 2020 after 18 weeks of not physically meeting. Since then we've been running 2 services at max covid capacity reaching approx 100 people a week.

Returned our Sunday school to best support families
Supported a partner in Lebanon by sending 82 boxes of medical/clothing supplies after the Beirut blast
Running online medical support teams - for those in Beirut.
Running innovative schemes for Christmas events, posting out 60+ advent activity packs for families to understand the real meaning of Christmas.
Over 100 Christmas presents given out to our local community neighbours.
Taking on 2 additional ministry interns to provide training to those just finishing university.

Financial review

Review of the charity’s financial position at the end of the period	Para 1.21		The financial position of the charity at 31 August 2020 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 2020 2019 £ £ Net Income 29,958 128,710 Unrestricted general funds 123,905 161,692 Designated fixed asset funds 489 1,806 Total unrestricted funds 184,394 163,498 Restricted revenue funds 320,049 310,987 Total funds 504,443 474,485 The trustees consider the financial performance by the charity during the year to have been satisfactory. Unrestricted income in the year to August 2020 was in excess of budgeted expenditure despite the onset of the Coronavirus pandemic.
Statement explaining the policy for holding reserves stating why they are held	Para 1.22		The board of Trustees has examined the charity's requirement for reserves in light of the main risks to the organisation. It has established a policy whereby the unrestricted funds not committed or invested in tangible fixed assets held by the charity should be at least three months of the expenditure. The reserves are needed to meet the working capital requirements of the charity and the Trustees are confident that at this level they would be able to continue the current activities of the charity in the event of a significant drop in funding. Expected current expenditure for 2020/21 is £256,000 and therefore the targetis £64,000ingeneral funds.

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At 31 August 2020 unrestricted funds not committed
or invested in tangible fixed assets amounted to
£123,905 which is in significantly in excess of the
target as noted above. The trustees have set a
budget which utilises a significant portion of this
excess over a 3 year period, applying available funds
in pursuit of the charity’s objectives, balancing this
against the need to be prudent in case donations
income is reduced as a result of the economic impact
of the Coronavirus into 2021 and beyond.
Amount of reserves held Para 1.22 £123,905
Reasons for holding zero Para 1.22 N/A
reserves
Details of fund materially in Para 1.24 N/A
deficit
Explanation of any Para 1.23 N/A
uncertainties about the
charity continuing as a going
concern
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Additional information (optional) You may choose to include further statements where relevant about:

The charity’s principal sources of funds (including any fundraising)	Para 1.47	The charity is primarily funded by donations from church members, regulars and alumni.

Structure, governance and management

Description of charity’s trusts:
Type of governing document: for example,trust deed, memorandum and articles of association etc	Para 1.25	Memorandum & articles of association
How is the charity constituted? for example limited company, unincorporated association, CIO	Para 1.25	Company limited by guarantee
Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees	Para 1.25	At any time there must be a minimum of 3 Trustees. New Trustees are appointed by a ballot of church members and their appointment is effective upon completion of the relevant Companies House and Charity Commission paperwork.

Reference and administrative details

Charity name	Christ Church Liverpool
Other name the charity uses
Registered charity number	1125990
Charity’s principal address	2 Blackburne Place, Liverpool L8 7PE

Names of the charity trustees who manage the charity

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Dates acted if not for whole Name of person (or body) entitled
Trustee name Office (if any)
year to appoint trustee (if any)
1 T Askew Membership of the church
2 J Chevassut Membership of the church
3 M Gilmour Treasurer Membership of the church
4 P Gower Resigned 10-Sep-2019 Membership of the church
5 C Gregory Membership of the church
7 K Lippold Resigned 17-Jul-2020 Membership of the church
8 M McCracken Membership of the church
9 J Northover Chair Appointed 17-Nov-2019 Membership of the church
10 J Probert Membership of the church
11 C Rowe Appointed 29-Mar-2020 Membership of the church
12 D Wilkinson Membership of the church
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Declarations

The company has taken advantage of the small companies’ exemption in preparing the report above.

The trustees declare that they have approved the trustees’ report (including directors’ report) above.

Signed on behalf of the charity’s trustees/directors

Signature(s) M.R. Gilmour Full name(s) Martin Gilmour Position Treasurer Date 4 October 2021

Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name trustees/directors/ Christ Church Liverpool members of On accounts for the year 31 August 2020 ended Charity no.: 1125990 Company no.: 06683037 Set out on pages 9 to 29 (remember to include the page numbers of additional sheets) I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/08/2020. Responsibilities and As the charity’s trustees of the Company (who are also the directors of the basis of report company 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 for this year 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 The company’s gross income exceeded £250,000 and I am qualified to examiner's statement undertake the examination by being a qualified member of ACCA. I have completed my examination. I confirm that no material matters have come to my attention which gives me cause to believe that: • accounting records were not kept in accordance with section 386 of the Companies Act 2006; or • the accounts do not accord with such records; or • the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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 •the accounts have not been prepared in accordance with the Charities SORP (FRS102).

October 2018

IER

I have no con¢ems and have come across no other matter5 in connedion wrth the examin*ion to which attention should drawn in this report in order lo enable a woper understsr¥Jir4J of the accounts to be reached. Signed: Dato: 4 October 2021 Nam•: S WiesoNJ Relevant professional qualification(sl or body Ilf any): FCCA Addr•$•: IDNGS J48 Section Disclosure Only cOmpte If the examiner nee(ls lo highlight matenal matters of concern (see CC32, Independent examination of Chanty accounts.. directions and guklance for examiners). Glve horn dots11$ of any ilerns that the examiner Mshes lo disckw. IER October 2018

Charity Name Charity No 1125990 Christ Church Liverpool Company No 06683037 Annual accounts for the period Period end Period start date 01-Sep-19 To date 31-Aug-20

Section A Statement of financial activities (including summary income and expenditure account)

Guidance Note S01 S02 S03 S04 S05 S06 S07 Expenditure (Notes 6) Expenditure on: S08 S09 S10 S11 S12 S13 Tax payable S14 S15 Net gains/(losses) on investments S16 S17 Extraordinary items S18 S19 S20 Other gains/(losses) S21 S22 *Reconciliation of* *funds:* S23 S24 Gains and losses on revaluation of fixed assets for the charity’s own use Charitable activities Separate material expense item *Total funds carried forward* *Total* Net income/(expenditure) after tax before investment gains/(losses) Net income/(expenditure) Transfers between funds *Net movement in funds* Total funds brought forward Other recognised gains/(losses): Net income/(expenditure) before tax for the reporting period *Total* Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Investments Charitable activities Other trading activities Raising funds Separate material item of income Other Other	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 248,144 17,670 - 17,961 27,699 - - - - 1,344 - - - - - - - -	Total funds Prior year funds £ £ F04 F05
		265,814 371,599 45,660 32,527 - - 1,344 800 - - - -
	267,449 45,369 -	312,818 404,926
	- - - 246,553 36,307 - - - -
		- - 282,860 276,216 - -
	246,553 36,307 -	282,860 276,216

	20,896 9,062 -	29,958 128,710
	- - -	- -
	20,896 9,062 -	29,958 128,710
	- - -	- -
	20,896 9,062 -	29,958 128,710
	- - - - - - - - - - - -	- - -
		- - - -
	20,896 9,062 -	29,958 128,710
	163,498 310,987 -	474,485 345,775
	184,394 320,049 -	504,443 474,485

Charity No 1125990 Company No 06683037

Charity Name Christ Church Liverpool

Section B Balance sheet

Unrestricted funds Restricted income funds £ £ F01 F02 - - 489 - - - - -	Unrestricted funds Restricted income funds £ £ F01 F02 - - 489 - - - - -	Endowment funds Total this year £ £ F03 F04 - - - 489 - - - -	Total last year £ F05
			- 1,806 - -
489 -		- 489	1,806
- - 92,015 142,300 - - 102,832 177,749		- - - 234,315 - - - 280,581
			- 195,527 - 282,826
194,847	320,049	- 514,896	478,353
			5,674
10,942	-	- 10,942

183,905	320,049	- 503,954	472,679

184,394	320,049	-504,443	474,485
			- -
- -	- -	- - - -

184,394	320,049	- 504,443	474,485
- 184,394	320,049	- 320,049 - 184,394 -	- 310,987 163,498
184,394	320,049	- 504,443	474,485
	-

The company was entitled to exemption from audit under s477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.

Signature of director authenticating accounts being sent to Companies House Signed by one or two trustees/directors on behalf of all the trustees/directors	Date of approval dd/mm/yyyy 04/10/2021 Date dd/mm/yyyy 04/10/2021 Print name M.R. Gilmour M GILMOUR Signature Print Name M.R. Gilmour M GILMOUR

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The accounts have been prepared in accordance with:

the Statement of Recommended Practice: Accounting and Reporting by Charities
• and with*  preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
• and with*  the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
and with the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*



-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

An explanation as to those factors that support The trustees monitor donations closely and have set a budget the conclusion that the charity is a going for the next 12 months which does not call on reserves. On concern; this basis the trustees are of the view that the charity is a going concern. Disclosure of any uncertainties that make the Not applicable going concern assumption doubtful; Where accounts are not prepared on a going Not applicable concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted in note 2.

note 2.
Yes* 
	* -Tick as appropriate
No*
*Please disclose:*
*(i) the nature of the change in accounting policy;*
*(ii) the reasons why applying the new accounting policy*
*provides more reliable and more relevant information;*
*and*
*(iii) the amount of the adjustment for each line affected*
*in the current period, each prior period presented and*
*the aggregate amount of*	*the adjustment relating to*
*periods before those presented, 3.44 FRS102 SORP.*

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP).

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Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors

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No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the prior period error;
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
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Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

Recognition of income These are included in the Statement of Financial Activities (SoFA) when:  the charity becomes entitled to the resources;  it is more likely than not that the trustees will receive the resources;  the monetary value can be measured with sufficient reliability.

Donated services and
facilities
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Investment gains and
losses
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
 it is more likely than not that the trustees will receive the resources;
 the monetary value can be measured with sufficient reliability.
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Settlement of insurance
claims
Volunteer help
This includes any realised or unrealised gains or losses on the sale of investments and
any gain or loss resulting from revaluing investments to market value at the end of the
year.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Income from membership
subscriptions
Income from interest,
royalties and dividends
The charity has incurred expenditure on support costs.
Contractual income and
performance related
grants
Support costs
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in
'Income from other trading activities' with the corresponding stock recognised in the
balance sheet. On its sale the value of stock is charged against 'Income from other
trading activities' and the proceeds from sale are also recognised as 'Income from
other trading activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
There has been no offsetting of assets and liabilities, or income and expenses, unless
required or permitted by the FRS 102 SORP or FRS 102.
Donated goods
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Offsetting
Grants and donations
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
In the case of performance related grants, income must only be recognised to the
extent that the charity has provided the specified goods or services as entitlement to
the grant only occurs when the performance related conditions are met (5.16 FRS 102
SORP).
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.

Yes
No
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Yes
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Yes
No
N/a


2.3 EXPENDITURE AND LIABILITIES

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Liabilities are recognised where it is more likely than not that there is a legal or Yes No N/a
Liability recognition constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty. 
Governance and support Support costs have been allocated between governance costs and other support.
costs Governance costs comprise all costs involving public accountability of the charity and Yes No N/a
its compliance with regulation and good practice. 
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs Yes No N/a
by floor areas, or per capita, staff costs by the time spent and other costs by their
usage. 
Grants with performance Where the charity gives a grant with conditions for its payment being a specific level of
conditions service or output to be provided, such grants are only recognised in the SoFA once the Yes No N/a
recipient of the grant has provided the specified service or output. 
Grants payable without Where there are no conditions attaching to the grant that enables the donor charity to
performance conditions realistically avoid the commitment, a liability for the full funding obligation must be Yes No N/a
recognised. 
Yes No N/a
Redundancy cost The charity made no redundancy payments during the reporting period.

Yes No N/a
Deferred income No material item of deferred income has been included in the accounts.

Creditors The charity has creditors which are measured at settlement amounts less any trade Yes No N/a
discounts 
A liability is measured on recognition at its historical cost and then subsequently Yes No N/a
Provisions for liabilities measured at the best estimate of the amount required to settle the obligation at the
reporting date 
Basic financial The charity accounts for basic financial instruments on initial recognition as per Yes No N/a
instruments paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP. 
2.4 ASSETS
Tangible fixed assets for These are capitalised if they can be used for more than one year, and cost at least £500
use by charity
Yes No N/a
They are valued at cost. 
The depreciation rates and methods used are disclosed in note 14.
The charity has intangible fixed assets, that is, non-monetary assets that do not have
Yes No N/a
Intangible fixed assets physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 15. 
Yes No N/a
They are valued at cost.

The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and Yes No N/a
Heritage assets maintained principally for their contribution to knowledge and culture. The depreciation 
rates and methods used as disclosed in note 16.
Yes No N/a
They are valued at cost. 
Fixed asset investments in quoted shares, traded bonds and similar investments are
Investments valued at initially at cost and subsequently at fair value (their market value) at the year Yes No N/a
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment. 
Investments held for resale or pending their sale and cash and cash equivalents with a Yes No N/a
maturity date of less than 1 year are treated as current asset investments 
Stocks and work in Stocks held for sale as part of non-charitable trade are measured at the lower or cost or Yes No N/a
progress net realisable value. 
Goods or services provided as part of a charitable activity are measured at net Yes No N/a
realisable value based on the service potential provided by items of stock. 
Work in progress is valued at cost less any foreseeable loss that is likely to occur on Yes No N/a
the contract. 
Debtors (including trade debtors and loans receivable) are measured on initial
Debtors recognition at settlement amount after any trade discounts or amount advanced by the Yes No N/a
charity. Subsequently, they are measured at the cash or other consideration expected 
to be received.
Current asset The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on Yes No N/a
investments deposit and cash equivalents with a maturity of loss than one year held for investment 
purposes rather than to meet short-term cash commitments as they fall due.
Yes No N/a
They are valued at fair value except where they qualify as basic financial instruments. 
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM
THOSE ABOVE
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Section C Notes to the accounts (cont)

Note 3 Income

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Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 205,342 12,820 - 218,162 213,999
and legacies: Gift Aid 39,025 1,750 - 40,775 40,565
Legacies - - - - -
General grants provided by government/other
charities - 3,100 - 3,100 117,035
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Coronavirus Job Retention Scheme grants 3,777 - - 3,777 -
Total 248,144 17,670 - 265,814 371,599
Charitable Sale of goods and services in accordance
activities: with the charity's objects 17,961 27,699 - 45,660 32,527
- - - - -
- - - - -
Other - - - - -
Total 17,961 27,699 - 45,660 32,527
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 1,344 - - 1,344 800
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 1,344 - - 1,344 800
Separate - - - - -
material item - - - - -
of income - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 267,449 45,369 - 312,818 404,926
Other information:
All income in the prior year was unrestricted except for: (please
Restricted Income £50,047
provide description and amounts)
(See note 27.2 for detail)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Not applicable
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
Not applicable
Where sums originally denominated in foreign currency have
been included in income, explain the basis on which those
sums have been translated into sterling (or the currency in
which the accounts are drawn up). Not applicable
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff	Not applicable Not applicable Volunteers are vital to a number of areas of church life. The trustees are incredibly grateful for the over 150 volunteers who serve with church activities including: - Welcoming visitors to church - Serving refreshments - Babies, childrens and youth work - Set up and set down of equipment - Musicians	This year Last year £ £ - - - - - -
		- -

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.
Please provide details of any unfulfilled conditions and other contingencies attaching to resources from donated goods and services not recognised in income. Please give details of other forms of other donated goods and services not recognised in the accounts, eg contribution of unpaid volunteers.

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure
TOTAL EXPENDITURE Analysis of expenditure Staff costs Ministry training Expenditure on charitable activities Cost of goods sold or services provided Printing & stationery Grants Paid Premises costs Depreciation & amortisation Other support costs Total expenditure on charitable activities	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 170,820 27,176 - 197,996 175,970 642 - 642 11,131 10,610 10,610 27,603 22,711 22,711 18,076 28,717 5,220 33,937 33,517 1,324 1,324 1,959 1,317 1,317 1,541 10,412 3,911 14,323 6,419 - - - - - - -
	246,553 36,307 - 282,860 276,216

	246,553 36,307 - 282,860 276,216

Other information:

Analysis of expenditure on charitable activities

----- Start of picture text -----
Grant
Activity or funding Support Total this Total
Activities undertaken directly
programme of Costs year prior year
activities
£ £ £ £ £
Church meetings
and events 260,149 260,149 258,140
Grantmaking 22,711 22,711 18,076
Other
Total 260,149 22,711 282,860 276,216
Prior year expenditure on charitable activities can Activities undertaken directly £258,140 (Church meetings and events)
be analysed as follows: Grant funding of activities £18,076 (Grantmaking)
Total £276,216
Within the expenditure items above the following
items are material: (please disclose the nature,
amount and any prior year amounts)
Not applicable
Where sums originally denominated in foreign
currency have been included in expenditure, explain
the basis on which those sums have been translated
into sterling (or the currency in which the accounts
are drawn up).
Not applicable
----- End of picture text -----

Section C Notes to the accounts (cont)

Note 11 Paid employees

Please complete this note if the charity has any employees (transactions with Trustees dealt with in Note 28)

11.1 Staff Costs

Salaries and wages Social security costs Ministry staff accommodation Total staff costs Pension costs (defined contribution pension plan) Please provide details of expenditure on staff working for the charity whose contracts are with and are paid by a related party	This year Last year £ £ 158,563 141,747 5,581 4,630 15,146 11,893 18,705 17,700
	197,996 175,970
	Not applicable

Please give details of the number of employees whose total employee benefits (excluding employer pension costs) fell within each band of £10,000 from £60,000 upwards. If there are no such transactions, please enter 'true' in the box provided.

No employees received employee benef
pension costs) for the reporting period
£70,000 to £79,999
£60,000 to £69,999
£80,000 to £89,999
Band
£90,000 to £99,999
£100,000 to £109,999
Please provide the total amount paid to
key management personnel (includes
trustees and senior management) for
their services to the charity. For
specific amounts paid to trustees, see
Note 28.

its (excluding employer
of more than £60,000
TRUE
Number of employees

£128,603 was paid to 4 individuals identified as key management
personnel including employer pension costs. (2019: £116,576)

The parts of the charity in which the employees work 11.2 Average head count in the year	Fundraising Charitable Activities Governance Other Total	This year Last year Number Number - - 13 11 - - - -
		13 11

11.3 Ex-gratia payments to employees and others (excluding trustees) Please complete if an ex-gratia payment is made.

Please explain the nature of the payment Please state the legal authority or reason for making the payment Please state the amount of the payment (or value of any waiver of a right to an asset)

The extent of redundancy funding at
the balance sheet date
The nature of the payment (cash, asset
etc.)
Please complete if any redundancy or te
Please state the accounting policy for
any redundancy or termination
payments
11.4 Redundancy payments
Total amount of payment
Please state the legal authority or
reason for making the payment
Please state the amount of the payment
(or value of any waiver of a right to an
asset)

N/A
N/A
rmination payment is made in the period.
N/A
N/A

N/A
N/A
N/A

Section C Notes to the accounts (cont)

Note 12 Defined contribution pension scheme or defined benefit scheme accounted for as a defined contribution scheme.

12.1 Please complete this note if a defined contribution pension scheme is operated.

Amount of contributions recognised in the SOFA as an expense Please explain the basis for allocating the liability and expense of defined contribution pension scheme between activities and between restricted and unrestricted funds.	£15,146 All pension expense and liabilities are allocated to charitable activities in unrestricted funds.

12.2 Please complete this section where the charity participates in a defined benefit pension plan but is unable to ascertain its share of the underlying assets and liabilities.

Please provide such information as is available about the plan's surplus or deficit and the implications, if any, for the reporting charity Please confirm that although the scheme is accounted for as a defined contribution plan, it is a defined benefit plan.	N/A N/A

12.3 Please complete this section where the charity participates in a multi-employer defined benefit pension plan that is accounted for as a defined contribution plan.

Describe the extent to which the charity can be liable to the plan for other entities' obligations under the terms N/A and conditions of the multi-employer plan Explain how any liability arising from an agreement with a multi-employer N/A plan to fund a deficit has been determined.

Section C Notes to the accounts (cont)

Note 13 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

13.1 Analysis of grants paid (included in cost of charitable activities)

----- Start of picture text -----
Grants to Grants to
Analysis institutions individuals Support costs Total
£ £
FIEC Affiliation 3,516 - 3,516
Other grants paid 18,210 18,210
Financial hardship grants 985 - 985
Total 21,726 985 - 22,711
----- End of picture text -----

Please enter “Nil” if the charity does not identify and/or allocate support costs.

13.2 Grants made to institutions

No
Africa Inland Mission International
People International
Interserve GBI
TOTAL GRANTS PAID
Names of institution
Fellowship of Independent Evangelical Churches
International Fellowship of Evangelical Students
Donation to umbrella body
My charity has made grants to particular institutions that are material in
the context of its grantmaking. Details of the institution supported,
purpose of the grant and total paid to each institution is available on the
charity's web site.
Purpose
Gospel worker support grant
Gospel worker support grant
Gospel worker support grant
Gospel worker support grant
Total grants to institutions in reporting period
Gospel worker support grant
ReachAcross UK
Other unanalysed grants under £2,000

Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
2,000
3,000
3,000
3,516
2,000
2,000
15,516
6,210
21,726

Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

		Freehold land & buildings £	Freehold land & buildings £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of			-	-	-	22,085	22,085
the year
Additions			-	-	-	-	-
Revaluations			-	-	-	-	-
Disposals			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the	year		-	-	-	22,085	22,085
14.2 Depreciation and		impairments
	**Basis					SL		Straight Line ("SL") or Reducing Balance ("RB")
	** Rate					25%

At beginning	of the		-	-	-	20,279	20,279
year
Disposals			-	-	-	-	-
Depreciation			-	-	-	1,317	1,317
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of the	year		-	-	-	21,596	21,596
14.3 Net book value
Net book value at the			-	-	-	1,806	1,806
beginning of the year
Net book value at the			-	-	-	489	489
end of the year

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

		This year	Last year
		£	£
Trade debtors		2,378	6,742
Prepayments and accrued income		6,721	5,919
Taxation and social security		1,602	-
Gift Aid recoverable from HMRC		81,314	40,566
Loan to North West Church Resources		142,300	142,300
	Total	234,315	195,527

Complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Disclosure of debtors recoverable in more than 1 year (included in debtors above)

		This year	Last year
		£	£
Trade debtors		-	-
Prepayments and accrued income		-	-
Gift Aid recoverable from HMRC		-	-
Loan to North West Church Resources		142,300	142,300
	Total	142,300	142,300

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

		Amounts falling due	Amounts falling due	Amounts falling due after	Amounts falling due after	Amounts falling due after	Amounts falling due after
		within one year		more than		one year
		This year	Last year	This year		Last year
		£	£	£		£
Accruals for grants payable		-	-		-		-
Bank loans and overdrafts		-	-		-		-
Trade creditors		4,562	1,380		-		-
Payments received on account for contracts
or performance-related grants		-	-		-		-
Accruals and deferred income		6,380	2,678		-		-
Taxation and social security		-	1,616		-		-
Other creditors		-	-		-		-
	Total	10,942	5,674		-		-

20.2 Deferred income

Please complete this note if the charity has deferred income.

Please explain the reasons why income is deferred.

*Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period	This year Last year £ £ - - - - - -
	- -

Section C Notes to the accounts (cont)

Other Short term deposits Cash at bank and on hand Total Note 24 Cash at bank and in hand Short term cash investments (less than 3 months maturity date)	This year Last year £ £ - - 137,868 146,525 142,713 136,301 - -
	280,581 282,826

Section C Notes to the accounts (cont)

Note 25 Fair value of assets and liabilities

25.1 Please provide details of the charity's exposure to credit risk (the risk of incurring a loss due to a debtor not paying what is owed) , liquidity risk (the risk of not being able to meet short term financial demands) and market risk (the risk that the value of an investment will fall due to changes in the market) arising from financial instruments to which the charity is exposed at the end of the reporting period and explain how the charity manages those risks.

No services are provided on credit terms. Cash flows are monitored on a monthly basis and sufficient cash held to manage liquidity risk.

25.2 Please give details of the amount of change in the fair value of basic financial instruments (debtors, creditors, investments (see section 11, FRS102 SORP)) measured at N/A fair value through the SoFA that is attributable to changes in credit risk.

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds' (which should include revaluation reserve and fair value reserve, if applicable). The 'Total funds' figure below should reconcile to 'Total funds' in the balance sheet.

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
Type
balances balances
PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
These funds are held for the meeting the objectives of the charity, and to
provide reserves for future activities, and , subject to charity legislation, are
General Fund U free from all restrictions on their use. 161,692 267,449 - 245,236 - 60,000 - 123,905
This designated fund represents the value of capitalised equipment held by
the charity. It is held seperately to unrestricted general funds due to the
Fixed Asset Fund U illiquid nature of these assets. 1,806 - 1,317 - 489
New Building Fund - This designated fund represents the portion of unrestricted funds set aside by
Designated element U the trustees to act as part of the new building fund (see below) - - - 60,000 60,000
The new building fund consists of donations received following an appeal for
funds to put towards the purchase of a property in Liverpool city centre, the
primary purpose of which is to provide a permanent base from which to
expand the range of ministry opportunities available to the charity. The
New Building Fund - balance of the new building fund consists of donations plus recoverable Gift
Restricted element R Aid less costs specifically attributable to the building search. 170,241 2,420 - 172,661
The Walton fund consists of donations received and recharged staff costs in
Walton Fund R respect of a church revitalisation project in the Walton area of Liverpool. 1,546 31,099 - 31,087 - 1,558
The NWCR Fund consists of an interest free loan to North West Church
Resources (Reg. Charity No. 1141078) to assist with the purchase and
refurbishment of 2 Blackburne Place, the base for a number of church
NWCR Fund R ministries along with office space for staff and volunteers. 142,300 - 142,300
2 Blackburne Place The 2BP refurb fund consists of donations received towards specific
Refurbishment R refurbishment works at 2 Blackburne Place. - 8,750 - 5,220 3,530
The Student Worker fund consists of donations received towards funding a
staff member focussed on student ministry. The overdrawn balance on the
fund was cleared by scheduled grants received between September and
Student Worker Fund R November 2019 and the fund is now closed. - 3,100 3,100 - -
Other funds
(balancing figure) N/a N/a - - - - - -
Total Funds as per balance sheet 474,485 312,818 - 282,860 - - 504,443
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendable endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
Type
balances balances
PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
These funds are held for the meeting the objectives of the charity, and to
provide reserves for future activities, and , subject to charity legislation, are
General Fund U free from all restrictions on their use. 38,776 354,879 - 225,997 - 5,966 - 161,692
This designated fund represents the value of capitalised equipment held by
the charity. It is held seperately to unrestricted general funds due to the
Fixed Asset Fund U illiquid nature of these assets. 3,347 - 1,541 - 1,806
The new building fund consists of donations received following an appeal for
funds to put towards the purchase of a property in Liverpool city centre, the
primary purpose of which is to provide a permanent base from which to
expand the range of ministry opportunities available to the charity. The
balance of the new building fund consists of donations plus recoverable Gift
New Building Fund R Aid less costs specifically attributable to the building search. 142,554 28,068 - 381 - - 170,241
The Walton fund consists of donations received and recharged staff costs in
Walton Fund R respect of a church revitalisation project in the Walton area of Liverpool. 19,898 11,579 - 29,931 - 1,546
The NWCR Fund consists of an interest free loan to North West Church
Resources (Reg. Charity No. 1141078) to assist with the purchase and
refurbishment of 2 Blackburne Place, the base for a number of church
NWCR Fund R ministries along with office space for staff and volunteers. 142,300 - - - - 142,300
The Student Worker fund consists of donations received towards funding a
staff member focussed on student ministry. The overdrawn balance on the
fund was cleared by scheduled grants received between September and
Student Worker Fund R November 2019 and the fund is now closed. - 1,100 10,400 - 18,366 5,966 - - 3,100
Other funds
(balancing figure) N/a N/a - - - - - -
Total Funds as per balance sheet 345,775 404,926 - 276,216 - - 474,485
Yes No
Fund balances carried forward include assets and liabilities denominated in a foreign currency 
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

----- Start of picture text -----
Reason for transfer and where endowment is converted to income, Amount
legal power for its conversion
Between unrestricted and General fund contribution to student worker fundraising. £0
restricted funds
Between endowment and
restricted funds
Between endowment and
unrestricted funds
----- End of picture text -----

27.4 Designated funds

27.4 Designated funds
Planned use	Purpose of the designation	Amount
Equipment	This designated fund represents the value of capitalised equipment
	held by the charity. It is held seperately to unrestricted general funds due to the illiquid nature of these assets.	£489
New Building Fund	These funds have been set aside by the trustees to add to the restricted
	funds available for use towards a new building in Liverpool City Centre.	£60,000

Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

FALSE

In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Governing document Governing document Governing document Governing document M McCracken K Lippold P Gower J Probert Name of trustee Legal authority (eg order, governing document)	Last year Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Accommodation TOTAL £ £ £ £ £ £ 25,822 3,887 11,400 41,109 41,575 12,487 1,263 5,555 19,305 20,634 - - - - 5,457 - - - - 23,326 Amounts paid or benefit value This year

The remuneration above was paid to trustees employed by the church as pastors in connection with the charity's objects. The other trustees are satisfied that it is in the interests of the church to employ such trustees. In reaching this decision the Trustees have balanced the advantages of employing a trustee against the disadvantages of doing so (especially the loss of the Trustee's services as a result of dealing with the Trustee's conflict of interest.)

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

N/A If a third party has been reimbursed for providing one or more trustees, state the nature of the payment and amount of the reimbursement. N/A State the number of trustees to whom retirement benefits are accruing under a defined contribution pension scheme. 2

28.2 Trustees' expenses

If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

Travel Subsistence Accommodation No trustee expenses have been incurred (True or False) Type of expenses reimbursed Other (please specify): TOTAL	£ This year	*TRUE* £ Last year

Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

Name of the trustee
or related party
Relationship
to charity
Description of the
transaction(s)
Amount
Balance at
period end
£
£
There have been no related party transactions in the reporting period (True or False)
For any related party, please provide details of any
guarantees given or received.
N/A
£
Provision for ba
period e
In relation to the transactions above, please provide the
terms and conditions, including any security and the
nature of any payment (consideration) to be provided in
settlement.
N/A

Amounts
written off
during
reporting
period
£
TRUE
d debts at
nd