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2025-08-31-accounts

Aigburth Community Church

Report and Accounts For the year ending 31st August 2025

1 Lamb's Passage, London EC1Y 8AB www.stewardship.org.uk

AIGBURTH COMMUNITY CHURCH

LEGAL & ADMINISTRATIVE DETAILS

FOR THE YEAR ENDED 31 AUGUST 2025

ADDRESS FOR CORRESPONDENCE C/O 46 Dunbabin Road Livepool L15 6XN GOVERNING DOCUMENT Deed of Trust dated 30 March 2009 CHARITY REGISTRATION NUMBER 1129291 TRUSTEES RESPONSIBLE FOR Jeremy Clark (Elder) MANAGING THE CHARITY Jonathan Critchley (Elder) Richard Grindey (Elder) Paul Hewitt (Resigned 29 April 2025) Richard Moss (Elder) Stuart McClelland (Treasurer) Graham Kneale (appointed 28 January 2025) Edward Peck (Resigned 27 February 2026) INDEPENDENT EXAMINER Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

INDEX

Page 1 Legal & Administrative Details Pages 2-3 Trustees' Report Page 4 Independent Examiner's Report Page 5 Receipts and Payments Account Page 6 Statement of Assets & Liabilities Page 7-8 Notes to the Accounts

Page 1

AIGBURTH COMMUNITY CHURCH

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 31 AUGUST 2025

The Trustees have pleasure in submitting the Report and Accounts for the year ended 31 August 2025.

Objects of the charity

The charity, which is a church, is governed by a trust deed and is constituted as a trust. A summary of the charity's principal objects, as set out in its governing document, are:

a) to advance the Christian faith in the UK or the world;

b) to undertake purposes which are exclusively charitable and are connected with the charitable work of the church

c) to relieve sickness and financial hardship and preserve good health.

Summary of the charity's main activities and achievements

To further the above objects and vision, the charity has continued to:

In planning the activities the Trustees have applied the guidance on public benefit issued by the Charity Commission.

Financial review

During the 12 month period income decreased by £23,808 to £175,600, and expenditure increased by £1,520 to £201,144. Note that the prior period figures cover a 13 month period. The cash deficit for the year was £25,544 (2024: a cash deficit of £216) and the cash held by the charity decreased by this amount to £69,361, of which £67,665 is unrestricted and can be used for any charitable purpose.

Reserves policy

The trustees have determined that the charity should aim to hold general fund cash of no less than £47,000 (which equates to about 4 months' of unrestricted expenditure in normal circumstances) so that the charity could continue to operate should income and / or expenditure vary unexpectedly. At the year end, the charity held general fund cash of £64,665 and so was complying with the reserves policy.

Page 2

Governance

Responsibility for setting policy and for making operating decisions rest with the trustees who meet regularly to monitor the activities of the charity. New trustees are recruited and appointed by the church's spiritual leadership, by a majority vote.

Risk statement

The charity is exposed to various risks - be they operational, financial or reputational. Along with most other churches, the main area of risk is believed to the charity's dependence on voluntary giving from church members. The trustees review the charity's activities regularly to identify significant risks and, where possible, they take appropriate measures to mitigate those risks.

Responsibilities of trustees

Charity law requires us as Trustees to prepare financial statements for each accounting year which record the receipts and payments of the charity for the year.

We are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable us to ensure that the financial statements comply with the Charities Act 2011.

We also have a responsibility to safeguard the assets of the charity and to take reasonable steps to prevent fraud or any other irregularities.

Approval

This report was approved by the trustees and signed on their behalf by:

SHMcClelland

_________SHMcClelland (Apr 13, 2026 22:49:35 GMT+1) Stuart McClelland

Apr 13, 2026 Date:_____

Page 3

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF

AIGBURTH COMMUNITY CHURCH

I report to the trustees on my examination of the accounts of Aigburth Community Church ('the charity') for the year ended 31 August 2025 on pages 5 to 8 following.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the 2011 Act’).

I report in respect of my examination of the charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect: 1. accounting records were not kept in accordance with section 130 of the 2011 Act; or 2. the accounts do not accord with the accounting records.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Nick Spear

Nick Spear (Apr 15, 2026 10:25:13 GMT+1)

Nick Spear ACCA Stewardship 1 Lamb's Passage LONDON EC1Y 8AB

Date: Apr 15, 2026

Page 4

AIGBURTH COMMUNITY CHURCH

RECEIPTS AND PAYMENTS ACCOUNT

FOR THE YEAR ENDED 31 AUGUST 2025

Notes
Income receipts
Donations and gifts
Income from letting facilities
Income from church activities
Bank interest
Other
Total receipts
Payments
2
3
Total payments
Transfers between funds
5
Net movement in funds
Cash funds as at last year end
Cash funds at this year end
A
Net of receipts / (payments) before
Grants
paid
in
relation
to
charitable
activities undertaken by others
Payments
in
relation
to
charitable
activities undertaken directly
Mortgage payments		 Unrestricted
Funds
£
145,433
18,061
3,375
1,479
71
168,419
111,758
33,044
144,802
48,466
193,268
(24,850)
(3,726)
(28,576)
93,240
64,665		 Designated
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
3,000

3,000
-
3,000		 Restricted
Funds
£
7,181
-
-
-
-
7,181
3,592
4,284
7,875
-
7,875
(694)
726
32
1,664
1,696		 2025
£
152,614
18,061

3,375
1,479
71
175,600
115,350
37,327
152,677

48,466
201,144
(25,544)
-
(25,544)
94,904
69,361		 2024
£
171,398

23,752
3,120
1,139
-
199,408
127,191
15,168
142,359

57,265
199,624
(216)
-
(216)
95,120
94,904

The notes on page 7 & 8 form part of these accounts.

Page 5

AIGBURTH COMMUNITY CHURCH

STATEMENT OF ASSETS AND LIABILITIES

FOR THE YEAR ENDED 31 AUGUST 2025

A
Cash funds
CAF Cash
CAF Gold
HSBC
B
Other monetary assets
Other debtors
C
Liabilities
Falling due within one year
Mortgage
Trade creditors
Fee for Independent Examination
Pension contributions
Falling due after one year:
Mortgage
Total		 Unrestricted
funds
£
5,395
55,634
3,636
64,665
463
463
-
-
1,668
607
2,275
-
2,275		 Designated
funds
£
-
3,000
-

3,000
-
-
-
-
-
-
-
-
-		 Restricted
funds
£
-
1,696
-
1,696
-
-
-
-

-
-
-
-
-		 2025
£
5,395
60,330
3,636
69,361
463
463
-
-
1,668
607
2,275
-
2,275
 2024
£
30,703
56,343

7,859
94,904
1,579
1,579
17,735

116
1,590
604
20,044
28,381
48,425

D Assets retained for charity's own use

ets retained for charity's own use
Church building purchased in May 2021
Furniture (hall chairs) purchased in June 2021		 Fund to
which asset
belongs
Unrestricted
Unrestricted		 Cost
£
307,251
13,068
320,319

The accounts were approved by the trustees and signed on their behalf by:

SHMcClelland SHMcClelland (Apr 13, 2026 22:49:35 GMT+1) _____Stuart McClelland Apr 13, 2026 Date:_____

The notes on page 7 & 8 form part of these accounts.

Page 6

AIGBURTH COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

1 Accounting policies

The accounts have been prepared on a receipts and payments basis and comprise a statement that shows the charity's receipts and payments, a statement that summarises the charity's assets and liabilities and related notes. The accountancy profession have determined that only accounts prepared in accordance with applicable accounting standards present a 'true and fair' view and, as these receipts and payments accounts have not (and cannot) be prepared in accordance with accounting standards, these accounts do not present (and are not intended to present) a 'true and fair' view of the charity's financial activities and state of affairs.

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity. Restricted funds are donations which are to be used in accordance with specific restrictions imposed by donors; they include donations received from appeals for specific activities or projects.

2
Payments in relation to charitable activities undertaken directly
Salaries and related costs
Sunday services and other events and activities
Other ministry expenses including training and conferences
Premises expenses including utilities, maintenance costs and insurance
Fee for Independent Examination
Administration and support costs
3
Grants paid in relation to charitable activities undertaken by others
Radstock - to support outreach work in the Balkans
The Fellowship of Independent Evangelical Churches
Trinity Church Everton
Open Doors- Brother Andrew
UFM Worldwide - to support outreach work in Greece
Holy Foundation Baptist Church
UFM Worldwide - to support outreach work in France
Radstock Ministries Myanmar
Cuban Gospel Network
Beechwood Chapel
Various small grants <£1,000
Navchaa & Oggie Yoshua in Mongolia		 Unrestricted
funds
£
76,119
8,906
4,648
20,275
1,500
310
111,758
500
2,364
2,280
2,000
1,500
1,000
8,671
7,500
3,000
1,500
1,729
1,000
33,044		 Restricted
Funds
£
-
-
3,592
-
-
-
3,592
1,400
-
-
-
-
464
1,419
-
-
-
-
1,000
4,284		 Total
2025
£
76,119
8,906
8,240
20,275
1,500
310
115,350
1,900
2,364
2,280
2,000
1,500
1,464
10,090
7,500
3,000
1,500
1,729
2,000
37,327
 Total
2024
£
89,980

9,329
13,204
12,387
1,500
792
127,191
5,350

2,172
2,200
-
2,405
2,000
-
-
-
-
1,040
-
15,168

4 Transactions with related parties

During the year R Grindey served as Interim Church Manager and was paid employment benefits totalling £20,942 (2024: £20,274). J Clark served as Teaching Coordinator and was paid employment benefits totalling £5,013 (2024: £0) They were paid for serving in these capacities, not for serving as trustees; these payments are permitted by the charity's governing document.

Page 7

AIGBURTH COMMUNITY CHURCH

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 AUGUST 2025

5 Movement in restricted funds

vement in restricted funds
General funds
Designated funds
Ministry Training Fund
Restricted funds
Ministry Training fund
Hardship fund
Mission Support fund		 Opening
balance
£
93,240
-
-
1,564
100
-
1,664
94,904		 Receipts
£
168,419
-
-
3,474
100
3,607
7,181
175,600		 Payments
£
(193,268)
-
-
(3,342)
(250)
(4,284)
(7,875)
(201,144)		 Transfers
£
(3,726)
3,000
3,000
-
50
676
726
0		 Closing
balance
£
64,665
3,000
3,000
1,696
-
-
1,696
69,361

The designated Ministry Training fund is for funds set aside by the trustees to support ministry training

The restricted Ministry Training fund is for funds received and used specifically for supporting ministry training The restricted Hardship Fund is for funds received and used specifically towards the relief of hardship The restricted Mission Support Fund is for funds received and used specifically to support mission work

Page 8