2025-08-31-accounts - Christ Church Liverpool

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

From: 1 September 2024

To: 31 August 2025

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. 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. Westvale Chapel, Kirkby We have been able to begin the work in re-establishing a thriving church revitalisation at Westvale Chapel in Kirkby alongside our friends at Trinity Church Everton. In March 2026 Westvale started to hold weekly Sunday services and are seeing atleast10newpeople attending

regularly – new believers and those exploring faith. Our thanks go to the generosity of donors, staff and volunteers in supporting this work. 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 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 2025 and comparatives for the prior period, as more fully detailed in the accounts, can be summarised as follows:- 2025 2024 £ £ Net Income / (Expenditure) 83,773 46,004 Unrestricted general funds 202,088 138,026 Designated fixed asset funds 4,305 3,059 Total unrestricted funds 289,294 228,384 Restricted revenue funds 376,458 353,595 Total funds 665,752 581,979 The trustees consider the financial performance by the charity during the year to have been satisfactory, the net expenditure for the year was significantly below the budget set by the trustees having given due regard to the level of unrestricted reserves held. The trustees have set a budget for 2025/26 which seeks to invest the majority of the unrestricted surplus in ministry training and church revitalisation projects.
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. Budgeted current expenditure for 2025/26 is £370,000 and therefore the target is £92,500 in general funds. At 31 August 2025 unrestricted funds not committed or investedintangiblefixed assets

		amounted to £202,088 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.
Amount of reserves held	Para 1.22	£202,088
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	12-14 Gildart Street, Liverpool L3 8ET

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 23 March 2026 Date

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 2025 ended Charity no.: 1125990 Company no.: 06683037 Set out on pages 9 to 29 I report to the charity trustees on my examination of the accounts of the Company for the year ended 31/08/2025. 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

I have no concems and have come across no other matters in connection with the examination to which attention should be drawn in Ihis report in order lo enable a proper understanding of the accounts to be reached. Slgn•d: Date: 02 06 26 Nam•: &CAARf> Srn PSD Relovant professlonal quallflcallon{s) or body (If any): ch Address: 143 La LAKJ Jif)hJES ISJ Sectlon 8 Dlsclosure Only complete if the examiner needs to highlight material matters of concem (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Glve here brief detalls of any Items that the examlner 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-24 To date 31-Aug-25

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

Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Unrestricted funds Restricted income funds Endowment funds £ £ £ F01 F02 F03	Total funds Prior year funds £ £ F04 F05	Total funds Prior year funds £ £ F04 F05
304,634	28,984	-	333,618	324,586
34,372	-	-	34,372	12,921
-	-	-	-	-
4,642	8,590	-	13,232	12,626
-	-	-	-	-
-	-	-	-	-
343,648	37,574	-	381,222	350,133

-	-	-	-	-
265,015	32,434	-	297,449	304,129

-	-	-	-	-
265,015	32,434	-	297,449	304,129

78,633	5,140	-	83,773	46,004
-	-	-	-	-
78,633	5,140	-	83,773	46,004
-	-	-	-	-
78,633	5,140	-	83,773	46,004
-	-	-	-
17,723 -	17,723	-	-	-

-	-	-	-	-
-	-	-	-	-
60,910	22,863	-	83,773	46,004

228,384	353,595	-	581,979	535,975
289,294	376,458	-	665,752	581,979

	Charity Name Christ Church Liverpool	Charity Name Christ Church Liverpool	Charity No Company No 1125990 06683037	Charity No Company No 1125990 06683037
Section B Balance sheet
Guidance Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Investments (Note 17) B04 *Total fixed assets* B05 Current assets Stocks (Note 18) B06 Debtors (Note 19) B07 Investments (Note 17.4) B08 Cash at bank and in hand (Note 24) B09 *Total current assets* B10 Creditors: amounts falling due within one year (Note 20) B11 *Net current assets/(liabilities)* B12 *Total assets less current liabilities* B13 Creditors: amounts falling due after one year (Note 20) B14 Provisions for liabilities B15 *Total net assets or liabilities* B16 Funds of the Charity Endowment funds (Note 27) B17 Restricted income funds (Note 27) B18 Unrestricted funds B19 Revaluation reserve B20 Fair value reserve B21 *Total funds* B22	Unrestricted funds £ F01	Restricted income funds £ F02	Endowment funds Total this year £ £ F03 F04		Total last year £ F05
	-	-	-	-	-
	4,305	-	-	4,305	3,059
	-	-	-	-	-
	-	-	-	-	-
	4,305	-	-	4,305	3,059

	-	-	-	-	-
	90,526	151,067	-	241,593	248,244
	-	-	-	-	-
	203,586	225,391	-	428,977	333,725
	294,112	376,458	-	670,570	581,969

	9,123	-	-	9,123	3,049

	284,989	376,458	-	661,447	578,920

	289,294	376,458	-	665,752	581,979

	-	-	-	-	-
	-	-	-	-	-

	289,294	376,458	-	665,752	581,979

	-			-	-
		376,458		376,458	353,595
	289,294		-	289,294	228,384
				-

	289,294	376,458	-	665,752	581,979

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.

Signed by one or two trustees/directors on behalf of all the trustees/directors

Signature of director authenticating accounts being sent to Companies House

*with FRS102 SORP.*
Print Name	Date of approval dd/mm/yyyy
M.R. Gilmour	23/03/2026
M GILMOUR

Signature	Date dd/mm/yyyy
M.R. Gilmour	23/03/2026
M GILMOUR	Print name

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 spends the surpus concern; generated in 2024/25 but otherwise expenditure is covered by income. 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.

note 2.
Yes No	✓	* -Tick as appropriate

*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).

Yes No	✓	* -Tick as appropriate	* -Tick as appropriate

*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.*

1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS102 SORP).

Yes ✓ No *Please disclose:*	✓	* -Tick as appropriate	* -Tick as appropriate


*(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.*

Section C Notes to the accounts (cont)

Note 2 Accounting policies

2.2 INCOME

These are included in the Statement of Financial Activities (SoFA) when:

Recognition of income

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.

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.

Offsetting

Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).

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).

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 Legacies the estate and any conditions attached to the legacy are either within the control of the charity or have been met.

The charity has received government grants in the reporting period

Government grants

Gift Aid receivable is included in income when there is a valid declaration from the Tax reclaims on donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift donations and gifts 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.

Contractual income and This is only included in the SoFA once the charity has provided the related goods or performance related services or met the performance related conditions. grants

Donated goods are measured at fair value (the amount for which the asset could be Donated goods exchanged) unless impractical to do so. 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.
Donated services and	Donated services and facilities are included in the SOFA when received at the value of
facilities	the gift to the charity provided the value of the gift can be measured reliably.
	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.
Support costs	The charity has incurred expenditure on support costs.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Income from interest,	This is included in the accounts when receipt is probable and the amount receivable
royalties and dividends	can be measured reliably.
Income from membership	Membership subscriptions received in the nature of a gift are recognised in Donations
subscriptions	and Legacies.
	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.
Settlement of insurance claims	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.
Investment gains and losses	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.

Yes No N/a*	Yes No N/a*	Yes No N/a*
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2.3 EXPENDITURE AND LIABILITIES

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

Note 3 Income

Note 3 Income	Income	Income	Income	Income	Income	Income
Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Donations and gifts 250,569 24,707 -275,276 269,866 Gift Aid 54,065 4,277 -58,342 53,562 Legacies - - - - - General grants provided by government/other charities - - - -1,158 Membership subscriptions and sponsorships which are in substance donations - - - - - Donatedgoods,facilities and services - - - - - Coronavirus Job Retention Schemegrants - - - - - Total 304,634 28,984 - 333,618 324,586 Sale of goods and services in accordance with the charity's objects 34,372 - -34,372 12,921 - - - - - - - - - - Other - - - - - Total 34,372 - -34,372 12,921 - - - - - - - - - - - - - - - Other - - - - - Total - - - - - Interest income 4,642 8,590 -13,232 12,626 Dividendincome - - - - - Rentalandleasingincome - - - - - Other - - - - - Total 4,642 8,590 -13,232 12,626 - - - - - - - - - - - - - - - - - - - - Total - - - - - Conversion of endowment funds into income - - - - - Gain on disposal of a tangible fixed asset held forcharity's ownuse - - - - - Gain on disposal of a programme related investment - - - - - Royalties from the exploitation of intellectual propertyrights - - - - - Other - - - - - Total - - - - - 343,648 37,574 -381,222350,133 Other information: Other trading activities: Analysis of income Donations and legacies: TOTAL INCOME Charitable activities: Separate material item of income Other: Income from investments:	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £ Analysis of income
	Donations and gifts	250,569	24,707	-	275,276	269,866
	Gift Aid	54,065	4,277	-	58,342	53,562
	Legacies	-	-	-	-	-
	General grants provided by government/other charities	-	-	-	-	1,158
	Membership subscriptions and sponsorships which are in substance donations	-	-	-	-	-
	Donatedgoods,facilities and services	-	-	-	-	-
	Coronavirus Job Retention Schemegrants	-	-	-	-	-
	Total	304,634	28,984	-	333,618	324,586

	Sale of goods and services in accordance with the charity's objects	34,372	-	-	34,372	12,921
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	34,372	-	-	34,372	12,921

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

	Interest income	4,642	8,590	-	13,232	12,626
	Dividendincome	-	-	-	-	-
	Rentalandleasingincome	-	-	-	-	-
	Other	-	-	-	-	-
	Total	4,642	8,590	-	13,232	12,626

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
	Total	-	-	-	-	-

	Conversion of endowment funds into income	-	-	-	-	-
	Gain on disposal of a tangible fixed asset held forcharity's ownuse	-	-	-	-	-
	Gain on disposal of a programme related investment	-	-	-	-	-
	Royalties from the exploitation of intellectual propertyrights	-	-	-	-	-
	Other	-	-	-	-	-
	Total	-	-	-	-	-

		343,648	37,574	-	381,222	350,133

All income in the prior year was unrestricted except for: (please provide description and amounts)		Restricted Income £31,285 (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).		Foreign currency donations are translated into sterling at the rate prevailing on the date the donation is processed by the bank or donationplatform

Section C Notes to the accounts (cont)

Note 5 Donated goods, facilities and services

Use of property Other Seconded staff		This year Last year £ £	This year Last year £ £
		-	-
		-	-
		-	-
		-	-

Please provide details of the accounting policy for the recognition and valuation of donated goods, facilities and services.	Not applicable
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.
	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

Section C Notes to the accounts (cont)

Note 6 Expenditure

Note 6 Expenditure	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	Analysis of expenditure	Unrestricted funds Restricted income funds Endowment funds Total funds Prior year £ £
	Staff costs	126,987	25,325	-	152,312	181,909
	Ministry training	-	-		-	1,650
	Cost of goods sold or services provided	38,702			38,702	16,877
	Grants Paid	17,511	4,010		21,521	29,897
	Premises costs	62,312			62,312	54,163
	Printing & stationery	569			569	857
	Depreciation & amortisation	2,384			2,384	2,599
	Other support costs	16,549	3,099		19,648	16,177
					-
					-
		-	-	-	-	-
	Total expenditure on charitable activities	265,015	32,434	-	297,449	304,129

		265,015	32,434	-	297,449	304,129

Other information:

Analysis of expenditure on charitable activities

Activity or programme	Activities undertaken directly	Grant funding of activities	Support Costs	Total this year	*Total* *prior year*
	£	£	£	£	£
Church meetings and events Grantmaking	275,927			275,927	274,232
		21,521		21,521	29,897
Other
Total	275,927	21,521		297,449	304,129

Prior year expenditure on charitable activities can be analysed as follows:	Activities undertaken directly £274,232 (Church meetings and events) Grant funding of activities £29,897 (Grantmaking) Total £304,129

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).	Foreign currency expenditure is translated into sterling at the rate prevailing on the date the payment isprocessed bythe bank

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 £
	115,738	152,329
	2,803	3,134
	13,721	15,046
	20,050	11,400
	152,312	181,909

	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 benefi pension costs) for the reporting period	ts (excluding employer of more than £60,000	TRUE

Band	Nu	mber of employees
£60,000 to £69,999
£70,000 to £79,999
£80,000 to £89,999
£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.
	£108,043 was paid to 4 individuals identified as key management personnel including employer pension costs (2024: 4 Individuals, £133,130)

11.2 Average head count in the year The parts of the charity in which the employees work

	This year Number	Last year Number
Fundraising	-	-
Charitable Activities	10	12
Governance	-	-
Other	-	-
Total	10	12

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
	N/A
	*rmination payment is made in the period.*
	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.	£13,721
	All pension expense and liabilities are allocated to charitable activities and all to unrestricted funds with the exception of Kirkby staff where the pesion costs are allocated to restricted 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 confirm that although the N/A scheme is accounted for as a defined contribution plan, it is a defined benefit plan. Please provide such information as is available about the plan's surplus or N/A deficit and the implications, if any, for the reporting charity

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)

Analysis	Grants to institutions	Grants to individuals	Support costs	Total
			£	£
FIEC Affiliation	4,176		-	4,176
Othergrantspaid	14,456	1,700	-	16,156
Financial hardship grants		1,189	-	1,189
*Total*	18,632	2,889	-	21,521

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

13.2 Grants made to institutions

*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.*	*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.*		*Please provide* *details of charity's* *URL.*
		No	*Provide details* *below*

Names of institution	Purpose		Total amount of grantspaid £
ReachAcross UK	Gospel worker support grant		2,700
Horizons International	Lebanon Crisis Fund		4,010
Africa Inland Mission International	Gospel worker support grants		3,600
Fellowship of Independent Evangelical Churches	Donation to umbrella body		4,176
International Fellowship of Evangelical Students	Gospel worker support grant		2,196
TOTAL GRANTS TO INSTITUTIONS PAID Total grants over £2,000 in reporting period Other unanalysed grants under £2,000			16,682
			1,950
			18,632

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 £	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
-	-	-	30,080	30,080
-	-	-	3,630	3,630
-	-	-	-	-
-	-	-	- 4,010	- 4,010
-	-	-	-	-
-	-	-	29,700	29,700

14.2 Depreciation and impairments

			SL
			25%
- - - 27,021 27,021 - - - - 4,010 - 4,010 - - - 2,384 2,384 - - - - - - - - - - - - - 25,395 25,395 - - - 3,059 3,059 - - - 4,305 4,305
-	-	-	3,059	3,059
-	-	-	4,305	4,305

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

19.1 Analysis of debtors
Taxation and social security Gift Aid recoverable from HMRC Total Trade debtors Prepayments and accrued income Loan to North West Church Resources	This year £	Last year £
	-	-
	5,473	7,464
	-	-
	93,820	98,480
	142,300	142,300
	241,593	248,244

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)

Gift Aid recoverable from HMRC Total Trade debtors Prepayments and accrued income Loan to North West Church Resources	This year £	Last year £
	-	-
	-	-
	-	-
	142,300	142,300
	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 within oneyear	Amounts falling due within oneyear	Amounts falling due after more than oneyear	Amounts falling due after more than oneyear
This year £	Last year £	This year £	Last year £
-	-	-	-
-	-	-	-
3,366	409	-	-
-	-	-	-
4,667	1,539	-	-
1,090	1,101	-	-
-	-	-	-
9,123	3,049	-	-

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 £
	-	-
	382,548	308,956
	46,429	24,769
	-	-
	428,977	333,725

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.

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

No exposure to market risk as any excess cash is held in interest bearing deposit accounts.

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 fair value through the SoFA that is attributable to changes in credit risk.

N/A

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

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	U	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 freefromall restrictions ontheiruse.	138,026	343,649	- 250,632	- 28,955	-	202,088
FixedAssetFund	U	This designated fund represents the value of capitalised equipment held by the charity. It is held seperately to unrestricted general funds due to the illiquidnature ofthese assets.	3,059		- 2,384	3,630	-	4,305
Kirkby Fund - Designated element	U	This designated fund repreents the value of donations set aside to underwrite church revitalisation intheKirkby area of Merseyside	20,039			7,602		27,641
New Building Fund - Designated element	U	This designated fund represents the portion of unrestricted funds set aside by the trustees to act as part of the new building fund (see below)	67,260		-12,000			55,260
Kirkby Fund - Restricted element	R	This restricted fund repreents the value of donations given less costs attributable to church revitalisation intheKirkby area of Merseyside	-	7,602	- 25,325	17,723		-
New Building Fund - Restricted element	R	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 Aid less costs specifically attributable to the building search.	209,114	25,927	-3,033		-	232,008
NWCR Fund	R	The NWCR Fund consists of an interest free loan to North West Church Resources (Reg. Charity No. 1141078) originally to assist with the purchase and refurbishment of 2 Blackburne Place, the previous base for a number of church ministries alongwithoffice spaceforstaffandvolunteers.	142,300	-	-		-	142,300
Mission Funds	R	These funds represent income from donors responding to specific fundraising campaigns followed by grants paid out. These campaigns include missionary support andhumanitarianaid projects.	2,181	4,044	- 4,075		-	2,150
*Other funds* *(balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			581,979	381,222	- 297,449	-	-	665,752
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

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

Fund names	Type PE, EE R or UR *	Purpose and Restrictions	Fund balances brought forward £	Income £	Expenditure £	Transfers £	Gains and losses £	Fund balances carried forward £
General Fund	U	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 freefromall restrictions ontheiruse.	132,082	298,809	- 291,018	- 1,847	-	138,026
Fixed Asset Fund	U	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		-2,599	1,847	-	3,059
Kirkby Fund	U	This designated fund repreents the value of donations set aside for church revitalisation in the Kirkby area of Merseyside from September'24	-	20,039				20,039
New Building Fund - Designated element	U	This designated fund represents the portion of unrestricted funds set aside by the trustees to act as part ofthenewbuildingfund (see below)	67,260					67,260
New Building Fund - Restricted element	R	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 Aidless costs specifically attributable to the building search.	184,242	26,102	- 1,230		-	209,114
NWCR Fund	R	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 ministries along with office space for staff and volunteers.	142,300	-	-		-	142,300
Mission Funds	R	These funds represent income from donors responding to specific fundraising campaigns followed by grants paid out. These campaigns include missionary support and Covidreliefprojects.	6,280	5,183	-9,282		-	2,181
*Other funds* *(balancing figure)*	N/a	N/a	-	-	-	-	-	-
Total Funds as per balance sheet			535,975	350,133	- 304,129	-	-	581,979
Fund balances carried forward include assets and liabilities denominated in a foreign currency				Yes No ✓
					✓

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.3 Transfers between funds

	Reason for transfer and where endowment is converted to income, legal power for its conversion	Amount
Between unrestricted and restrictedfunds	Budgeted contribution from general fund towards Kirkby church revitalisation costs	£17,723
Between endowment and restrictedfunds
Between endowment and unrestrictedfunds

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.	£4,305
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.	£55,260
Kirkby Fund	These funds have been set aside by the trustees to add to the restricted funds available for use towards church revitalisation in the Kirkby area of Merseyside.	£27,641

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.

Name of trustee	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value	Amounts paid or benefit value
		This year					Last year £
		Remuneration	Pension contribution	Redundancy (including loss of office)/ex gratia	Accommodation	TOTAL
		£	£	£	£	£
M McCracken	Governing document	27,305	5,850		11,400	44,555	42,340
J Probert	Governing document	21,253	1,647		-	22,900	21,556

Please give details of why remuneration or other The remuneration above was paid to trustees employed by the church as pastors in connection with the charity's employment benefits were paid. 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.)

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".

No trustee expenses have been incurred (True or False)		*TRUE*

Type of expenses reimbursed	This year	Last year
	£	£
Travel
Subsistence
Accommodation
Other (please specify):

TOTAL

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.

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

Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount	Balance at period end	Provision for bad period en	debts at d	Amounts written off during reporting period
			£	£	£		£




*For any related party, please provide details of any* *guarantees given or received.* *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

			N/A