2023-08-31-accounts - Christ Church Liverpool

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

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

From: 1 September 2022

To: 31 August 2023

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 120 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 welcoming, 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 looks at the Bible together and supports and prays for each other. There are 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. Hope Café Hope Café is a ministry for asylum seekers & refugees in our city which has been running since May 2022. Visitor numbers are now at an all-time high 60-70 visitors per week. Apart from our basic services (the café and provision of donated clothing & homewares), we now also have a mini food bank, provide English & phonics lessons and IT help. We also help visitors to the café with lots of other aspects of their lives like finding medical services, finding and applying for language courses and help with immigration applications. 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. The trustees are incredibly grateful to all the childrens group leaders and helpers who give up their time to teach the children. yConnect yConnect meet-ups take place every Friday evening and are for 11-18-year-olds. A typical yConnect evening is full of fun and games, with an interactive section for thinking about faith and Christianity as they look at the bible. Friends are always welcome and once a month there's a 'main event' - a Friday night event focused on engaging and inviting friends to come along. 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. 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 NWGP Ministry Training Course, which over 1500 people have completed since it began 19 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.

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 2022 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 2023 2022 £ £ Net Income /(Expenditure) (5,066) 26,907 Unrestricted general funds 132,082 149,404 Designated fixed asset funds 3,811 5,695 Total unrestricted funds 203,153215,099 Restricted revenue funds 332,822 325,942 Total funds 535,975 541,041 The trustees consider the financial performance by the charity during the year to have been satisfactory, the net expenditure for the year was in line with the budget set by the trustees having given due regard to the level of unrestricted reserves held.
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 2023/24 is £276,000 and therefore the target is £69,000 in general funds. At 31 August 2023 unrestricted funds not committed or invested in tangible fixed assets amounted to £132,082 which is in significantly in excess of the target as noted above. The trustees have identified projects which would utilise 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 macroeconomic factors in 2023 and beyond.


Amount of reserves held	Para 1.22	£132,082
Reasons for holding zero reserves	Para 1.22	N/A
Details of fund materially in deficit	Para 1.24	N/A
Explanation of any uncertainties about the charity continuing as a going concern	Para 1.23	N/A

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

Trustee name	Office (if any)	Name of person (or body) entitled to appoint trustee (if any)
T Askew		Membershipof the church
J Chevassut		Membershipof the church
M Gilmour	Treasurer	Membershipof the church
C Gregory		Membershipof the church
M McCracken		Membershipof the church
J Northover	Chair	Membershipof the church
J Probert		Membershipof the church
C Rowe		Membershipof the church
D Shin		Membershipof the church
D Wilkinson		Membershipof the church

Declarations

Signature(s) M.R. Gilmour Full name(s) Martin Gilmour Treasurer Position 30 October 2023 Date

Independent examiner's report on the accounts

Section A Independent Examiner’s Report	Section A Independent Examiner’s Report	Section A Independent Examiner’s Report
Report to the trustees/directors/ members of On accounts for the year ended Set out on pages Responsibilities and basis of report Independent examiner's statement
	Charity Name Christ Church Liverpool

	31 August 2023

	Charity no.:	1125990	Company no.:	06683037

	9 to 29

October 2018

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.

----- Start of picture text -----
Signed: Date: 24/05/2024
Name: Gerard Simpson
Relevant professional ACCA
qualification(s) or body
(if any):
Address: 143 Lower House Lane, Widnes, WA8 7DU
----- End of picture text -----

Section B Disclosure

Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

Give here brief details of any items that the examiner wishes to disclose .

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-22 To date 31-Aug-23

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 Raising funds Separate material item of income Other Other *Total* Recommended categories by activity Income (Note 3) Income and endowments from: Donations and legacies Investments Charitable activities Other trading activities 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	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03 245,956 9,932 - 28,036 - - - - - 2,070 3,228 - - - - - - -	Total funds Prior year funds £ £ F04 F05
		255,888 272,565 28,036 13,066 - - 5,298 2,019 - - - -
	276,062 13,160 -	289,222 287,650
	- - - 288,008 6,280 - - - -
		- - 294,288 260,743 - -
	288,008 6,280 -	294,288 260,743

	11,946 - 6,880 -	5,066 - 26,907
	- - -	- -
	11,946 - 6,880 -	5,066 - 26,907
	- - -	- -
	11,946 - 6,880 -	5,066 - 26,907
	- - - - - - - - - - - -	- - -
		- - - -
	11,946 - 6,880 -	5,066 - 26,907
	215,099 325,942 -	541,041 514,134
	203,153 332,822 -	535,975 541,041

Charity No 1125990 Company No 06683037

Charity Name Christ Church Liverpool

Section B Balance sheet

Unrestricted funds Restricted income funds £ £ F01 F02 - - 3,811 - - - - -	Unrestricted funds Restricted income funds £ £ F01 F02 - - 3,811 - - - - -	Endowment funds Total this year £ £ F03 F04 - - - 3,811 - - - -	Total last year £ F05
			- 5,695 - -
3,811 -		- 3,811	5,695
- - 51,367 143,988 - - 153,096 188,834		- - - 195,355 - - - 341,930
			- 197,879 - 338,835
204,463	332,822	- 537,285	536,714
			1,368
5,121	-	- 5,121

199,342	332,822	- 532,164	535,346

203,153	332,822	-535,975	541,041
			- -
- -	- -	- - - -

203,153	332,822	- 535,975	541,041
- 203,153	332,822	- 332,822 - 203,153 -	- 325,942 215,099
203,153	332,822	- 535,975	541,041

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 30/10/2023 Date dd/mm/yyyy 30/10/2023 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 and reserves closely and have the conclusion that the charity is a going set a budget for the next 12 months which only calls modestly concern; on reserves. On 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.

----- Start of picture text -----
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.
----- End of picture text -----*

1.4 Changes to accounting estimates

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

----- Start of picture text -----
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.
----- End of picture text -----*

1.5 Material prior year errors

----- Start of picture text -----
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.
----- End of picture text -----*

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.

The value of any voluntary help received is not included in the accounts but is
described in the trustees’ annual report.
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.
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.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
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.
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.
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

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a

Yes
No
N/a


2.3 EXPENDITURE AND LIABILITIES

----- Start of picture text -----
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 less 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
----- End of picture text -----*

Section C Notes to the accounts (cont)

Note 3 Income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
Analysis of income funds funds funds Total funds Prior year
£ £
Donations Donations and gifts 203,459 8,244 - 211,703 220,759
and legacies: Gift Aid 42,497 1,688 - 44,185 51,806
Legacies - - - - -
General grants provided by government/other
charities - - - - -
Membership subscriptions and sponsorships
which are in substance donations
- - - - -
Donated goods, facilities and services - - - - -
Coronavirus Job Retention Scheme grants - - - - -
Total 245,956 9,932 - 255,888 272,565
Charitable Sale of goods and services in accordance
activities: with the charity's objects 28,036 - - 28,036 13,066
- - - - -
- - - - -
Other - - - - -
Total 28,036 - - 28,036 13,066
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income 2,070 3,228 - 5,298 2,019
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 2,070 3,228 - 5,298 2,019
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 276,062 13,160 - 289,222 287,650
Other information:
All income in the prior year was unrestricted except for: (please
Restricted Income £13,933
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 120 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 on charitable activities Printing & stationery Grants Paid Premises costs Depreciation & amortisation Other support costs Staff costs Ministry training Expenditure on charitable activities Cost of goods sold or services provided Analysis of expenditure TOTAL EXPENDITURE	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ 180,496 - - 180,496 167,987 1,650 - 1,650 1,160 30,874 30,874 9,655 20,169 6,280 26,449 27,092 35,267 35,267 38,783 1,053 1,053 1,024 2,313 2,313 2,156 16,186 16,186 12,886 - - - - - - -
	288,008 6,280 - 294,288 260,743

	288,008 6,280 - 294,288 260,743

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 267,839 267,839 233,651
Grantmaking 26,449 26,449 27,092
Other
Total 267,839 26,449 294,288 260,743
Prior year expenditure on charitable activities can Activities undertaken directly £233,651 (Church meetings and events)
be analysed as follows: Grant funding of activities £27,092 (Grantmaking)
Total £260,743
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

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 Salaries and wages	This year Last year £ £ 150,491 140,056 2,841 3,180 15,764 13,351 11,400 11,400
	180,496 167,987
	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.

£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. The parts of the charity in which the employees work 11.2 Average head count in the year £60,000 to £69,999 £80,000 to £89,999 Band No employees received employee benef pension costs) for the reporting period £70,000 to £79,999	This year Last year Number Number Fundraising - - Charitable Activities 13 14 Governance - - Other - - Total13 14 £125,942 was paid to 4 individuals identified as key management personnel including employer pension costs (2022: 4 Individuals, £119,928) Number of employees its (excluding employer of more than £60,000 TRUE	This year Last year Number Number Fundraising - - Charitable Activities 13 14 Governance - - Other - - Total13 14 £125,942 was paid to 4 individuals identified as key management personnel including employer pension costs (2022: 4 Individuals, £119,928) Number of employees its (excluding employer of more than £60,000 TRUE
		13 14

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 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)
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

N/A
N/A

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

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.	£15,764 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 12,633 8,980 - 21,613
Financial hardship grants 1,320 - 1,320
Total 16,149 10,300 - 26,449
----- 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
TOTAL GRANTS TO INSTITUTIONS PAID
Gospel worker support grant
Total grants over £2,000 in reporting period
Gospel worker support grant
ReachAcross UK
Other unanalysed grants under £2,000
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

Please provide
details of charity's
URL.
Provide details
below
Total amount of
grants paid £
2,040
4,060
3,516
2,040
11,656
4,493
16,149

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			-	-	-	28,544	28,544
the year
Additions			-	-	-	429	429
Revaluations			-	-	-	-	-
Disposals			-	-	-	-	-
Transfers *			-	-	-	-	-
At end of the	year		-	-	-	28,973	28,973
14.2 Depreciation and		impairments
	**Basis					SL		Straight Line ("SL") or Reducing Balance ("RB")
	** Rate					25%

At beginning	of the		-	-	-	22,849	22,849
year
Disposals			-	-	-	-	-
Depreciation			-	-	-	2,313	2,313
Impairment			-	-	-	-	-
Transfers*			-	-	-	-	-
At end of the	year		-	-	-	25,162	25,162
14.3 Net book value
Net book value at the			-	-	-	5,695	5,695
beginning of the year
Net book value at the			-	-	-	3,811	3,811
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		-	-
Prepayments and accrued income		8,870	7,988
Taxation and social security		-	-
Gift Aid recoverable from HMRC		44,185	47,591
Loan to North West Church Resources		142,300	142,300
	Total	195,355	197,879

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 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		2,570	8		-		-
Payments received on account for contracts
or performance-related grants		-	-		-		-
Accruals and deferred income		1,499	1,360		-		-
Taxation and social security		1,052	-		-		-
Other creditors		-	-		-		-
	Total	5,121	1,368		-		-

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* Amounts added in current period Amounts released to income from previous periods Balance at the end of the reporting period Balance at the start 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 £ £ - - 313,283 206,417 28,647 132,418 - -
	341,930 338,835

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. 149,404 276,062 - 285,695 - 7,689 - 132,082
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. 5,695 - 2,313 429 - 3,811
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 7,260 67,260
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. 179,514 4,728 - - 184,242
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
These funds represent income from donors responding to specific fundraising
campaigns followed by grants paid out. These campaigns include missionary
Mission Funds R support and Covid relief projects. 4,128 8,432 - 6,280 - 6,280
Other funds
(balancing figure) N/a N/a - - - - - -
Total Funds as per balance sheet 541,041 289,222 - 294,288 - - 535,975
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

27.1 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. 126,313 273,717 - 247,868 - 2,758 - 149,404
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. 5,593 - 2,156 2,258 - 5,695
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. 172,827 6,687 - - 179,514
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. 914 - 914 - -
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
These funds represent income from donors responding to specific fundraising
campaigns followed by grants paid out. These campaigns include missionary
Mission Funds R support and Covid relief projects. 6,187 7,246 - 9,805 500 - 4,128
Other funds
(balancing figure) N/a N/a - - - - - -
Total Funds as per balance sheet 514,134 287,650 - 260,743 - - 541,041
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, legal power Amount
for its conversion
Between unrestricted and
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.	£3,811
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.	£67,260

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 M McCracken Name of trustee Legal authority (eg order, governing document) J Probert	Last year Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Accommodation TOTAL £ £ £ £ £ £ 23,019 5,422 11,400 39,841 37,944 19,005 1,330 - 20,335 19,367 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".

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

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
£
£
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
There have been no related party transactions in the reporting period (True or False)

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